On September 28, 2024, Paula Span of the New York Times interviewed Founding Partner Bernard A. Krooks, JD, CPA, LLM, CELA®, AEP®, (Distinguished) about how one can ensure that their beloved pets and companion animals are cared for in their final wishes. Pet trusts designate a new guardian for companion animals and sets aside funds for their care, and they are legally binding.  

Photo Courtesy of New York Times

The Littman Krooks team was proud to attend and to be an Annual Program Sponsor for the 24th Annual Senior Law Day on October 1st. It was great to see the event continue to grow and move to the Westchester County Center. It was well attended with over 500 attendees and their families. Attorneys Brian L. Miller and Joel Krooks participated this year. Attorney Miller also presented on Medicaid Planning to Avoid Guardianships. We extend our thanks to the Senior Law Day Collaborative and Westchester County for hosting this engaging and educational event for Westchester County seniors.  

The Littman Krooks team hit the links at Knollwood Country Club with Arc Westchester this month to help raise funds for the Children’s School for Early Development.

The Arc Westchester Foundation hosted its annual golf outing on September 16th with more than 110 golfers teeing up. This year’s event raised over $235,000 for the Children’s School for Early Development, one of the largest providers of community-based, specialized services for young children with developmental disabilities in Westchester County.

Partner Amy C. O'Hara Presents at PLI’s 55th Annual Estate Planning Institute

Partner Amy C. O’Hara, CELA®, presented a lecture at the Practising Law Institute’s 55th Annual Estate Planning Institute at their campus in Manhattan in September. This program is an essential legal training by those engaged in sophisticated estate and tax planning practice.  Amy's presentation centered around issues in estate planning for elder care and individuals with disabilities.

We thank the PLI for their hospitality and commitment to advancing legal education. We also thank the Special Needs Alliance for collaborating on raising awareness for these educational events.

Founding Partner Bernard A. Krooks Gives Keynote Address at the Central Arizona Estate Planning Council

In early October 7th, Founding Partner Bernard A. Krooks J.D., CPA, LLM (in taxation), CELA®, AEP® (Distinguished), gave the keynote address at the Central Arizona Estate Planning Council’s (“CAEPC”) October meeting. He discussed Elder Law and Special Needs Planning for clients with diminished capacity. We extend our gratitude to @CAEPC for their invitation and hospitality, and for CAEPC Member Juan Ros for the photo.  

On Wednesday, October 9th, Partner Marion M. Walsh presented on a panel with the Special Education Legal Fund and Wealthspire Advisors in a webinar entitled “Special Needs Planning: Schools Trusts and Beyond.” The webinar focused on financial and educational planning for families with children that have special needs.  Moderated by Michael Delgass, Marion presented with other professionals in the area. A comprehensive view of estate planning must include educational planning and advocacy for children and young adults with disabilities and the panel shared essential information. Marion’s presentation focused on transition planning and post-secondary planning for college and other options for your young adults with special needs.  

Special Education/Special Needs Advocate Sandi Rosenbaum attended the Autism at Work Open House at Spectrum Designs Foundation in Pleasantville, celebrating National Disability Employment and Awareness Month (NDEAM) in October. Spectrum Designs is a non-profit organization producing a range of customized promotional products, with a workforce primarily of people on the autism spectrum. Groups of prospective employees and those who support them toured the facility and learned about each step of the custom apparel production process from the employees with autism. We thank @Spectrum Designs for their invitation and hospitality, as well as their commitment to supporting employment and educational opportunities for individuals on the autism spectrum. 

In the photos, Sandi  is with Dylan Valic, Head of Marketing at Spectrum Designs, a photo of Dylan in the embroidery production area and two of individuals doing packing. Photos republished with the consent of Spectrum Designs Foundation.  

On October 29, Special Education/Special Needs Advocate Sandi Rosenbaum attended the Second Annual Art Exhibition organized by Yes She Can and held at the Westchester Children's Museum in Rye. In honor of National Disability Employment Awareness Month (NDEAM), Yes She Can celebrated and promoted the abilities of neurodivergent artists. It was a real joy to see the work of so many talented artists on display. Yes She Can's mission is to help all individuals with all abilities, including people with autism and other learning differences, to develop transferable job skills to enable them to join and be successful in the competitive workforce.

Sandi with Yes She Can's Executive Director, Robin Davies-Small 

By Joel Krooks, Esq.

Many individuals and families understand the importance of having estate planning in place. However, just because you have your estate planning in place does not mean that you are done. Things change and it is important for you to review your estate planning documents to make sure that your goals and wishes are being met.

People with disabilities were created as sexual beings, and while it may be more challenging to discuss sexual expression, health, and relationships with a person with a disability, there is no excuse for ignoring this basic human need or hoping it will never become relevant in the person’s life. 

This is a guest article of The Voice® was written by Special Needs Alliance member Kristen M. Lewis and her colleague Emma H. Barry, both of Harrison, LLP in Atlanta, Georgia. Their firm focuses on special needs, estate and trust administration, guardianship and conservatorship and estate planning.

Corporate Transparency Act - News Alert:

New Rules Requiring Privately Held Companies to Report Beneficial Ownership to the U.S. Government

The Corporate Transparency Act (“CTA”), effective as of January 1, 2024, requires many corporations, limited liability companies and other entities created or registered in any state of the United States to file a Beneficial Ownership Information Report (“BOI Report”) with the U.S. Treasury’s Financial Crimes Enforcement Network (“FinCEN”). Reporting companies (as defined in the linked memo) created or registered to do business in the United States before January 1, 2024 must file their initial BOI Report by January 1, 2025. Reporting companies created or registered on or after January 1, 2024 have 90 days after receiving notice of their company’s creation or registration to file their initial BOI Report. As of January 1, 2025, this reporting period will decrease to 30 days. Persons who willfully violate these reporting requirements may be subject to daily fines, and in certain cases, criminal penalties of up to $10,000 and two years of imprisonment.

Siblings Day Panel at the Rebecca School

Date: November 5, 2024

Location:

Rebecca School Campus

New York City

On November 5th, Attorney Joel Krooks, Esq., will be serving on a panel for the Rebecca School's Sibling Day. Rebecca School is a DIRFloortime® school for students 3-21 with neurodevelopmental delays in relating and communicating with two campuses in New York City and recently opened a campus in Mount Vernon, NY. Building meaningful, respectful relationships is the foundation for learning. With collaboration between school, home, and the community, the learning goes beyond the classroom. Our goal is to move a student up the developmental ladder to become autonomous, relating communicating members of their community.

Special Education Legal Fund Benefit with Homecoming Theme 

Date: November 9, 2024

Time: 6:00 pm to 11:00 pm

Location:

Arch Street Teen Center

100 Arch Street

Greenwich, CT 06830

Join the Special Education Legal Fund (S.E.L.F.) for a benefit: “Homecoming for S.E.L.F.” on Saturday, November 9, 2024, from 6:00-11:00 p.m. for cocktails, games, food trucks, music and dancing, honoring Urika Drikall, Disability Advocate. S.E.L.F. helps level the playing field for families in need with children in the special education system. The organization provides knowledge, resources, and support to under-resourced families so they may successfully advocate for their children.  The event will be held at the Arch Street Teen Center , 100 Arch Street in Greenwich CT.  Attire: Information with College Gear, Greek Letters and School Spirit Gear encouraged.  

The Especially Everyone Experience



Date: November 10, 2024

Time: 1:30 pm - 4:45 pm

Location: 

Shames JCC on the Hudson

371 South Broadway

Tarrytown, NY 10533

While live music holds the potential to bring great happiness to many individuals, those with sensory challenges may find it too overstimulating. In this inclusive concert, the Especially Everyone Ensemble leads a sensory friendly show featuring upbeat, positive tunes that ensures those with sensitivities can actively participate. Special accommodations including noise-canceling headphones, modified lights, and a sensory break area ensure a positive and fulfilling concert experience. All ages welcome!

Recreational Fair 2024

Date: November 12, 2024

Time: 6:30 pm

Location:

Scarsdale High School Gymnasium

1057 Post Road

Scarsdale, NY 10583

Join the Scarsdale and Pelham Public School Districts in conjunction with Tuckahoe, Eastchester and Edgemont Schools for the Recreation Fair 2024 on Tuesday, November 12 in the gymnasium at Scarsdale High School, The Recreational Fair 2024 is geared towards students with Office of People with Developmental Disabilities (OPWDD) Eligibility. Families from all districts are welcome. 

For more information please reach out to either:

ACermele@scarsdaleschools.org

Glau@Pelhmanschools.org  

Littman Krooks LLP is among the 2025 U.S. News – Best Lawyers® “Best Law Firms." with partners that have been named as top attorneys in New York for 2023 by Super Lawyers magazine.