How Can I Sign Massachusetts Assignment of Partnership Interest

Document type sign assignment of partnership interest massachusetts simple

[Music] hello everybody my name is connor lynch with wesson media center we are proud to be partnering with the council on aging to provide virtual programming through our cable channels and online to keep seniors engaged throughout the coronavirus pandemic we can be found on comcast channels eight and twelve verizon channels 32 and 42 as well as online at westwood media center dot tv i'm happy to turn things over to your host for the day the director of the council on aging lena arena derosa lina take it away hello everyone and thank you connor always a pleasure i know i say this every time but we couldn't do this without westwood media and it's just such a pleasure to work with you so thank you and now i know you're going to go away and i will deal with maria hello all my seniors it's good to see you all and welcome we're glad you're here joining us today um today we have our wonderful attorney maria baylor and i'm going to read her dossier because i she's so impressive attorney baylor is an estate planning attorney and partner at samuel sayward and baylor in denim since 1991. attorney bayla concentrates her practice in areas of estate planning including wills and trusts and estate tax planning probate trust administration and elder law she is an active member of the mass chapter of the national academy of elder law attorneys and was named outstanding chapter member in 2010 attorney baylor received her undergraduate degree from franklin and marshall and her jd from suffolk university law school where she published she was a published member of the law review very very impressive she contributes to a newspaper column on estate planning matter matters and elder law issues to the datum transcript on a regular basis and also speaks regularly on estate planning and elderly topics especially here at the westwood senior center and we love you maria so thank you uh she lives in medfield where she is an active where she's been active for many years in the midfield music association among her favorite favorite things are a good restaurant i love this live jazz and spending time with her husband and 20-something-year-old son welcome maria it's so great to see you again and thank you as always for participating and for helping our seniors understand their legal responsibilities this is probably one of the most important things that we do and i think it's really i'm truly grateful that you are here helping them and helping us let them understanding i'm going to mute myself now until the end and take it away maria thank you lena uh it's great to be with you as always i wish we could be doing this in person like we normally do because i miss seeing seniors and miss hearing all of their excellent questions when i do these presentations but we'll do the best we can and um stay safe in the process and hope that we're able to get back together soon um today i wanted to talk to everyone about trusts um there's a lot of talk about trusts all the time you know you should have a trust um trusts are important to avoid probate all of those things so i wanted to go through very clearly for people what the heck is a trust and what are the different types of trust and why you might want to use them so let's get started um a trust at its core is a private document um an agreement between the person who creates the trust sometimes called the grantor or the set law or the donor of the trust and the trustee who they select who will manage assets that the grantor transfers to the trust for the trustee to manage the trustee manages those assets for the benefit of people who are the beneficiaries of the trust they actually don't have to be people charities can be beneficiaries of a trust um but for the most part it's other individuals um what's unique about a trust is that it can own assets in its own name so instead of having assets in my name or in joint names with my spouse i can create a trust the baylor family trust and i can transfer assets into that trust meaning changing the title on them so that the trust owns the asset and then the asset will be managed by the trustee okay a little technical difficulty here let's see if we can move forward okay oh there we go okay um so again the grand tour of the trust is the person who creates the trust and puts assets into the trust it can be a house it could be cash it could be stock whatever the whatever the grantor wants to put into the trust the trustee is managing the trust assets for the benefit of the beneficiaries and the trust has instructions in it about how the trustee needs to carry out their responsibilities um and we'll talk a little bit more about that later the trustee has what we call a fiduciary duty to the beneficiaries to manage the trust assets appropriately and that's important to understand it means that the trustee is held to the highest legal standard to act in the best interest of those beneficiaries and to follow the terms of the trust the trustee can't do things that benefit himself or herself to the detriment of the beneficiaries or at all for that matter unless the trust permits it the trustee has to manage the assets that are in the trust prudently not take risks with them pay careful attention to how those assets are managed be accountable to the beneficiaries responsive to the beneficiaries if they have questions or want information and you know basically do their job well so so trustees are held to a high standard and when you're choosing a trustee you need to choose someone who's trustworthy and capable of living up to that standard the beneficiaries of the trust are just what it sounds like they're the ones that benefit from the assets that are put into the trust according to the instructions in the trust so so let's talk a little bit about revocable and irrevocable trust because that that language uh is used often when when talking about different types of trust a revocable trust is what it sounds like it's a trust that you create as the grantor and that you can change whenever you want or terminate the trust altogether and if you put assets into the name of the trust you can remove those assets from the trust if you want to so um if you put your house into the trust and then uh you decide you don't want it owned by the trust anymore you can deed the trust back to yourself without a problem so uh if there's if there's money in the trust and you want to use it you can use it however you want to if there's stock in the trust and you want to sell it or reinvest in something else there's no limitations uh revocable trusts are very similar to just owning the asset on your own um so so a revocable trust is really the most common type of trust we use irrevocable trusts are different they cannot be changed or terminated after they are created um they are created for specific purposes which we'll talk about and um in order to achieve those purposes once an asset is transferred into the trust it can't be taken back by the grantor and once the trust is created the grantor can't change the provisions of the trust a living trust is a trust is a word that's used to describe trusts that are created while the grantor is alive so that's most of the trust we're going to be talking about today a living trust can be a revocable trust or an irrevocable trust it's just a trust that is created by the grantor while they're living a testamentary trust on the other hand is a trust that's created by the grantor by their will so it does not come into existence until the grantor dies and the will takes effect so by definition it's a it's a trust that's created after the grantor's lifetime and is irrevocable because the grantor by that point is deceased and would not be able to revoke or terminate the trust when we're talking about trust distributions or or how the money in a trust could be used for the benefit of the beneficiaries we usually talk about two types of distributions income distributions and principal distributions the income of a trust is the money uh or the the interest and the dividends or the rental income that the trust assets are generated think about you know income that you would pay tax on if you own those those assets by yourself so if those assets are in the trust and their stock it's going to be generating dividends if it's a cd it's going to be generating interest income if it's a rental property it's going to be generating rental income so that's considered the trust income just like it would be your income if you own the assets the trust principle are the trust assets themselves the real estate the stock the cash that's generating uh that income and that's considered trust principle trust income is sometimes distributed out of the trust in a given year if it's not distributed it's added to principle so the trust principle will grow because the assets appreciate but also because income might be added to principal at the end of the year but sometimes the income is distributed out to the beneficiaries and sometimes principle is distributed out to the beneficiaries it all depends what the trust says so each trust has different provisions about distributions to beneficiaries um some beneficiaries can receive only income some beneficiaries can receive income in principle maybe they can get distributions for any reason the trustee feels it's appropriate maybe only for specific reasons like for their education expenses or for their health care expenses sometimes trusts provide that income has to be paid out every year and it might say trustee pay the income to the beneficiary quarterly every quarter don't stop um so that's that's a trust that requires mandatory income distributions other times the trust will give the trustee discretion to decide whether or not to distribute income and then we have trusts that are that are limited uh in terms of distributions by age or time so a trust might say when i die um the trustee has discretion to distribute the income and the principle of the trust to my children while they're young but once my children turn 30 i want them to receive the income and the principal from the trust in full and the trust will terminate at that point sometimes distributions are staggered over certain ages so there are all kinds of income in principle distribution provisions that a trust can provide it's really just limited by your imagination and what's appropriate for the particular beneficiaries that you're trying to benefit okay so let's talk about the different types of trusts um the first is a revocable trust we've always we've already said the grantor can terminate or revoke this type of trust at any time um and and can transfer assets into the trust and take assets out of the trust whenever they want this is the type of trust that's most commonly used for estate planning and in this type of trust when the grantor creates the trust while they're alive they are typically the grantor of the trust they're also the trustee of the trust and they're also the beneficiary of the trust so the same person can be in all of those roles and typically is if they're the grantor so if i create a trust and i want to put my assets into it for you know a certain purpose let's say avoiding probate um i would be the trustee of that trust because i want to still manage those assets as long as i'm alive and able to do that and i also want to still be able to benefit from them so i want to be the beneficiary if i'm married maybe my spouse is also a trustee with me and also a beneficiary with me um but usually my children are not beneficiaries at this point although they may be the successor beneficiaries of the trust after my lifetime when you have a revocable trust the trust does not have its own separate taxpayer identification number it does not have to file separate income tax returns all of the trust's income will be reported on the grantors income tax returns for the year their personal income tax returns so the income just flows through the trust to the grantor whether or not it's distributed out of the trust to the grantor or stays in the trust the grantor will be taxed on that income so that just makes it easy for record keeping and tax filing reasons although the trust is a separate entity that can own assets in its own name for tax purposes it's treated as the same as the grantor so why would you use a revocable trust why do we use these commonly for tax for for estate planning reasons so the first reason you that gets a lot of press is using a revocable trust to avoid probate probate is the court process that transfers title to assets when someone passes away it can be costly it can be cumbersome so we use we use a revocable trust to avoid probate and i'll talk a little bit more about that we can also use revocable trusts to avoid or save estate taxes um if you're a married couple um there are special types of trust called credit shelter trusts that we use uh so that when one spouse dies assets can be held in that spouse's trust for the benefit of the surviving spouse in such a way that that money is not taxed when the surviving spouse dies and that's important in states like massachusetts that have its own separate state estate tax to reduce estate taxes as much as possible right now the federal estate tax exemption is very high over 11 million dollars so most people don't need to worry about paying federal estate tax when they pass away but in massachusetts where our threshold for estate tax filing is a million dollars a lot of people do have assets that exceed that amount so estate tax planning is important trust assets are excuse me trusts are also used in estate planning to control uh the distribution of assets to beneficiaries after the grantor passes away so as we've talked about if you have young children who would inherit your estate when you pass away you may not want them to get full and complete control of those assets immediately at your death you may want them managed by someone who's older and more responsible uh who can make judgments about when and if the assets should be used for your children's benefit until your children get a little bit older and can manage those assets for themselves how old they should be and how well they would manage assets is really very child specific right so you're going to have to make that judgment on your own about what age your children might be mature enough to manage their own inheritance but until that time it could be held in trust for them and you know i've seen everything from people distributing uh assets out of trust to their children when they're 21 all the way up to keeping it in trust until their children are 60 um and making sure money's there for their retirement or anything in between so there's a lot of flexibility there and and trust a revocable trust like this can also be changed so as your family changes as your children get older as you learn a little bit more about what they're like as a money manager um you'll you'll revise the trust accordingly trust can also provide asset protection for beneficiaries um this is important to understand so if you leave an inheritance to someone in trust rather than leaving it outright to them depending on the provisions of the trust those assets that are held in the trust can be protected if that beneficiary has some issues if they get into a car accident and somebody sues them because they don't have enough insurance if they get into trouble with their credit cards if they're sued for some kind of professional liability you know if they're a physician or a lawyer or a police officer um if assets are interest rather than owned by that individual beneficiary those assets may be protected against those kinds of issues and also in a divorce context you know trust assets can be considered in massachusetts as assets that are subject to division but depending on the terms of the trust the judge may have little uh control over allocating those assets to another spouse or even taking them into account if the beneficiary's interest in the asset is not definable so those are all things that trust can do but are very dependent on the specific provisions of the trust we talked a little bit about avoiding probate by using a trust so the way this works is if the bank or account or an investment account or a ho se is in your individual name and you pass away nobody has the authority to access that asset or sell it or distribute it um without going through the probate process which is the court process of appointing a personal representative or an executor for your state and giving that person authority to transfer assets from the deceased person's name to the names of their beneficiaries under their will or under the laws if you don't have a will if you have a trust and you transfer assets into trust before you pass away those assets will avoid probate there's no title transfer necessary because the assets are in the name of the trust and not in your name when you pass away and the trust doesn't die the trust continues in existence after your lifetime so if my house is in the baylor family trust and i die i'm no longer the trustee but the successor trustee that i've named in that trust can step in and has authority to deal with my house to sell it to transfer it to my spouse or my child or whatever the trust instructs the trustee to do after my lifetime so it's a much quicker and a fist more efficient way of transferring assets after death um probate can take a long time it's costly it's a public process the the timeliness of probate is something that's always been an issue you know the courts move slowly there there they get the job done but they don't get it done quickly and we've never seen this more clearly than uh during this coven pandemic where the courts have been closed for periods of time the personnel is cycling in and out of the court on a rotating basis so they don't they are not full staffed at all times um the paper is just moving much more slowly through the process mail is not being opened efficiently things are slowing down it's recently taken 10 months to get an executor appointed in some some cases depending on the county that you live in so i just want to make people aware that the delays of probate are real right now and trust can really really help with that okay so we've i've gotten a little ahead of myself here but putting assets in the name of a trust will allow them to avoid probate and let the trustee have access to those so no probate is necessary in order to make that work you need to put assets into the trust while you're alive the second type of trust that is important for people to know about are things called supplemental needs trust or special needs trust these are appropriate for a very specific category of beneficiaries beneficiaries who are disabled in some way and need help managing assets and who may also be eligible for some kind of public benefits so that would include ssi supplemental security income that is available from social security for people who are unable to work and also mass health or medicaid benefits who are available to people who have low assets and low income to provide um uh benefits that pay for care health insurance home care long-term care in a nursing home so if you have a beneficiary or you'd like to benefit with assets after your death but who is disabled and who is either receiving public benefits now or may be eligible for those benefits in the future you are going to want to leave their inheritance to them in a supplemental needs trust rather than outright um the reason for that is that if the beneficiary receives an inheritance outright they will own those assets and and a lot of the benefit programs i just mentioned are needs based meaning they're not going to be eligible to receive those benefits unless they have limited assets so keeping the assets in a trust can protect those assets and make the beneficiary eligible supplemental needs trust can be revocable or irrevocable typically they're revocable if they're just intended to receive assets at the grantor's death and that allows the grantor to change the trust during his or her lifetime if if the beneficiary's situation changes um you can put money into these trusts while you're alive or you can fund them at death um that's it can be used either way the grantor um can be the trustee of this type of trust when they create it and they would obviously name a successor trustee who would manage the trust assets for the beneficiary after the grand tour's lifetime the beneficiary cannot serve as a trustee of this type of trust you need to have a third person managing the assets for the beneficiary and in terms of the distribution provisions these trusts must be very flexible so the trustee has to have full discretion to distribute income in principle to the beneficiary and the beneficiary cannot have the right to request or demand any assets from the trustee because that would make those assets accessible to the beneficiary and countable in terms of their eligibility for benefits so it's a purely discretionary trust and the trustee should be someone who's understands how public benefits work and also is attuned to the needs of the disabled beneficiary so they can make sure they're providing for them so um as i said we use these trusts to leave inheritances to beneficiaries who have some kind of disability and need government benefits and to make sure there's this extra pot of money that can be used to supplement those benefits to provide for things that the benefits don't cover ssi benefits for example are designed to provide the beneficiary with money for food and shelter but they don't cover things like vacations or a new television set or you know any other kind of extra stock that the beneficiary may want and that's what a supplemental needs trust could be used for um and because that money is held in the trust and doesn't belong to the beneficiary it's not going to affect their eligibility and the beneficiary will still be able to receive ssi or medicaid or mass health benefits while having that additional money available so let's talk now about irrevocable trust so this is the the next category of trusts i want to talk about these trusts also are popular um uh for different reasons um as we said irrevocable trust or trust that a grantor creates that they cannot change or terminate once they create it and they can't take assets out of the trust once they put assets into the trust in an irrevocable trust if if i create one i'm typically not the trustee of that trust because the idea is to take those assets out of my ownership and out of my control so i'm going to name a third party as the trustee who's going to manage those assets for the benefit of the beneficiary sometimes i'm a beneficiary of an irrevocable trust i create sometimes i'm not depending on the type of trust irrevocable trusts do have to file their own tax returns from the time they're created because they're completely separate from the grantor and they do need their own taxpayer identification number when they're created assuming there's there are assets in the trust that are generating income for which a tax return needs to be filed so why would you use an irrevocable trust i mean why would you ever put assets in a trust that you can't change and that you can't remove and that you may only have limited use of um that doesn't sound like a really good idea um but there's a couple of limited circumstances where these trusts are appropriate so one is for estate tax savings purposes um if you want to get an asset out of your ownership and out of your control so that when you die it's not subject to estate tax in your estate um an irrevocable trust can be used um maybe you want to put your vacation home in an irrevocable trust of which your children are the beneficiaries so that they would have use of that property and the trust would own it so it could govern things like um how does a child's ownership interest pass if a child passes away who's who's using the property how often are they using it how are expenses paid you know there's all kinds of reasons why you might want to create a management structure around a property like that so when your revocable trust is a good way to do that while also saving estate taxes on the value of that property which you you know no one intends to sell and is going to carry on through the generations people also use the irrevocable trust to own life insurance for that same reason um or or other assets if they have other assets they can afford to take out of their ownership or control to shelter from tax um more commonly probably at least you would hear about assets uh your local trust being used to own assets that you don't want to have to spend on your long-term care expenses before you could qualify for medicaid or mass health to pay for those expenses so we'll talk about that a little more and those types of trusts are typically what we call income only trusts so this is a trust where you would transfer assets into it it's an irrevocable trust and the intention is that you're giving away ownership and control of those assets so that if you ever need long-term care in the future you won't have to spend the assets in the irrevocable trust before you might be eligible to receive medicaid benefits to pay for nursing home care um it's an income only trust because although you don't have access to the trust principle you might retain the right to income so maybe you want to still keep the income and the dividends that those uh assets are generating or if it's a house that's in the trust maybe you want to still live in your house probably you know that's not usually something you would want um but you could put your house in an irrevocable income only trust still be able to live there but have the trust be protected excuse me have the house be protected or the value of the house be protected in the event you need long-term care um so when i say it like that it sounds like an easy thing and a no-brainer right why wouldn't i want to do that well um it's not as it's not as easy as it sounds um there are disadvantages to putting a house in an irrevocable trust if you ever wanted to sell that house or access the equity in the house to pay for care that maybe public benefits don't cover um and if you transfer your house into this type of trust or make any other kind of transfer of assets for that matter you're facing a five-year disqualification period for public benefits remember those benefits are designed to pay for people who can't afford to pay for their own care so if you give assets away to make yourself eligible you're penalized for doing that and generally when you transfer assets into an irrevocable income-only trust you cannot apply for public benefits until five years has passed from the date of that transfer or you will face a significant penalty meaning you won't be eligible for for a long time so that's something you need to think about do i have enough assets to pay for any care i might need during that relatively long disqualification period of five years where you know it's hard to know what kind of health situations will arise nobody has a crystal ball unfortunately for that so it's something that you need to do very thoughtfully and the last thing i'll say is that mass health or medicaid uh mass health is the the massachusetts agency or program that oversees the medicaid program here um they are very aware of this planning strategy and they uh make it their business to challenge these types of trust quite frequently trying to argue that the provisions of the trust in one way or another make those trust assets still countable or still considered the grantor's assets so that they should be spent on care before the grantor will be eligible for medicaid benefits so the trust has to be very carefully drafted these rules are changing all the time um and there's no guarantee um mass health is aggressive in challenging these trusts and sometimes um they're successful so you need to go into this type of planning with with that in mind and also if you have this type of trust you should get it reviewed periodically because as i said the laws change and you may want to embark on a different strategy if your trust isn't working the way you intended it to work when you set it up because of those changes another type of trust we see frequently is irrevocable life insurance trusts it's an example of a type of trust where you can take an asset that would otherwise be subject to estate tax and put it in an irrevocable trust so that it won't be subject to estate tax when you die life insurance is really an ideal asset to do this with because if you think about it and generally you know sometimes we're talking about term life insurance policies but generally we're talking about whole life insurance policies that are intended to be permanent policies um if you transfer that asset into an irrevocable trust the death benefit of that policy is not anything you're going to use during your lifetime it doesn't pay until your death but it's a large number typically and it would be subject to estate tax when you die although not income tax if it's a whole life policy it might have some cash value and if you put it in an irrevocable trust you might lose access to that cash value but that might be worth it to you in terms of the estate tax savings that will result from taking that policy out of your ownership so excuse me again the grantor would not be the trustee of this irrevocable trust but if i'm married my spouse for example could be the trustee of an irrevocable trust i create for my life insurance um if as i pay the premiums i'm making gifts to the trust and there's a typically a process that has to be gone through to avoid having to file a gift tax return every year for those gifts so that's something to be considered and also keep in mind that if if it's an existing policy that you're transferring to this type of trust the grantor has to stay alive for three years from the date of the transfer in order for the estate tax savings to work um if the grantor dies within that three year period the policy will still be taxable in the grantors estate so that's something to keep in mind um again these these trusts are typically used for people who have estates of a million dollars or more in massachusetts who have an estate tax um that would be payable at their deaths and who have a large life insurance policy that they want to that they intend to keep and that they want to try and shelter from estate tax the last type of trust i want to talk about specifically is a testamentary trust again these aren't used in very narrow circumstances but they're really useful when these circumstances exist so a testamentary trust is not a living trust it's not created during the grantor's lifetime it comes into existence at death uh and is created by the terms of the grantor's will so you would write a will during your lifetime that contains provisions for a testamentary trust to be created at your death but the trust doesn't exist during your lifetime you cannot put assets into the trust it does not avoid probate but it has a specific purpose the assets that fund the testamentary trust will come from your probate estate so if i have a house in my name and i die with that house in my name and my will creates a testamentary trust for the benefit of my spouse that house will have to go through probate that's a necessary part of this but it will after death and after it gets through the probate process will go into this testamentary trust that i've created for the benefit of my spouse my spouse will not be the trustee of that trust and the reason i would create this trust is to protect those assets from having to be spent on my spouse's care before my spouse might be eligible for medicaid or mass health benefits to pay for nursing home care um these are these trusts are used in a situation where um typically we have a spouse who's ill and who we know would need long-term care if their spouse who might be caring for them were to pass away um and the question is if the spouse who's the caregiver passes away and we don't do any planning the assets that that couple owns would probably pass entirely to the surviving spouse who might be ill and those assets would then have to be spent on the ill spouse's care before they would be eligible for any kind of mass health or medicaid benefits and if we know that nursing home care is likely if the healthy spouse can't be the caregiver it ight be a better idea for the healthy spouse to create a testamentary trust within their will so that assets will flow into that trust at death for the benefit of the ill spouse they can be used for the ill spouse's care so if they need assisted living care or home care that has to be paid for privately it could be paid for from the trust but if they need nursing home care those assets are not considered accountable for medicaid eligibility and would not have to be spent down before public benefits could step in and pay for that nursing home care so in this very narrow circumstance these trusts work extremely well almost like a supplemental needs trust for the surviving spouse to provide an extra uh resource of money to pay for extra care that might be needed but not for things that public benefits uh would provide for um it's also useful if if you have a spouse who's terminally ill and you know they're going to pass away and even if their survivor doesn't need uh you don't anticipate they'll need long-term care right away maybe you want to create a testamentary trust so that there will be money in that trust for the survivor if and when they ever need those types of benefits and in the meantime the trust assets could be used for their benefits for other reasons so it can be useful in narrow circumstances but they operate real really well to protect assets for spouse so should you have a trust this is this is a really personal question it depends on your individual circumstances what type of assets you have what type of estate tax situation you have what are you trying who are you trying to benefit with those assets and do you care about saving time saving money after your death in terms of probate expenses and and time and um do you want assets managed for beneficiaries who might be young who might be disabled who might have some creditor issues or spend thrifts tendencies and you know can you afford to put assets in an irrevocable trust to shelter them for tax planning or long-term care planning reasons and are you willing to willing to do that um sometimes that's a good idea and sometimes it's not i don't want you to think i'm advocating for that i just want you to understand that it's possible and whether it's appropriate for you is a totally different situation so what you really need to do if you're interested in trust is to sit down with your own estate planning attorney have a review of your own personal situation and what types of trust might be appropriate for your situation and then make a decision with your attorney's help in deciding you know which way to go in terms of your own situation if you have more questions or want more information about trusts we have a lot of information articles on our law firm's website which is right there ssblc.com um or all over you know the internet if you're able to go online and you know type trust into google you'll get a lot of a lot of information and a lot of it will be useful so educate yourself and if you're interested in in learning more about trusts um feel free to contact me or any other estate planning attorney you might be working with to to talk about your specific situation maria as always if i learned something new i always think i know what i'm talking about and then i watch you and i go i didn't know that you are so good at this and what i think i like the best is that you put it down to layman's terms you know this is what this does and this is what this does and this is what this does i was going to ask you some questions but this has already been 45 minutes so we want to try and keep it for our lunch and learn so we're going to keep it really really special and forget about questions but i cannot thank you enough and for all my seniors out there i really want you to know i totally we can never we can never say this is who you should go to we would never do any of that but honestly i totally trust maria so if you have questions or if you're looking for someone to help you maria is your girl because she's just that good thank you maria honestly we love having you for my seniors out there thank you for joining us thank you for learning these are your legal responsibilities and everybody should know this if you have more hopefully we will be opening this summer and maria will be back with us in the fall that is my absolute hope but meanwhile please stay vigilant please remember to always wear your mask please stay social distance wash your hands and stay safe we are here at the center every day from eight to one and we work remotely in the afternoons so if you have questions concerns or if you just need to talk to someone give us a call we're here and we're always here to help again thank you westwood media you guys are always so good to us to allow this and thank you maria i always learn something new whenever i listened to you so thank you be well everyone