D&D Volunteers

On June 11, 2010 two teams of D&D attorneys and staff members participated in a community service project by painting the interior of the Kennedy Park Study Center. The firm project was part of a joint effort with the Portland Red Claws, Keeley Construction Company and Quirk Chevrolet, which resulted in the creation of a new study space for the approximately 350 children who reside in the Kennedy Park Portland Housing Authority complex.

Attorney Paul Peck of Drummond & Drummond has been elected to the Maine Real Estate & Development Association's board of directors for 2010-2011. The Maine Real Estate & Development Association (MEREDA) is an organization whose mission is to promote an environment for responsible development and ownership of real estate throughout the State. (MEREDA) is a non-profit entity whose members - commercial real estate owners, developers, and related service providers - banded together in 1985 to found the first statewide association established specifically to present the views of participants in the state's commercial real estate industry to lawmakers in Augusta.

Longtime American Lung Association volunteer Arthur A. Cerullo will serve on the American Lung Association's national board of directors and will help lead the American Lung Association’s work to save lives by improving lung health and preventing lung disease.

Mr. Cerullo will work closely with the American Lung Association's president and CEO to further the mission of the organization by providing governance and oversight of the more than 100-year-old charity. As a well-respected lawyer, Cerullo brings a wealth of professional experience and personal passion to the Lung Association that will directly benefit those we serve, said Charles D. Connor, American Lung Association president and CEO.

Mr. Cerullo has been a volunteer with the American Lung Association in Maine for more than 20 years, and served as its president from 2001-03. He was involved in the tobacco settlement, helped launch Maine's Asthma Walks, and has campaigned for indoor air quality. An avid cyclist, Mr. Cerullo has participated in the American Lung Association in Maine's Trek Across Maine for the last 21 years, an event that raises over $1 million annually for the association. In addition, Mr. Cerullo has volunteered for the National American Lung Association since 2004, and served as its Speaker of the National Assembly from 2009-2010.

On May 28, 2010, Philip Mancini, Esq. will present at the Maine Trial Lawyers Association annual Paralegal Seminar. Phil sits on MTLA's Board of Governors and is a senior partner in the firm's litigation department where he concentrates in personal injury litigation. He will present on the topic of Medical Liens and Health Insurance Subrogation Liens. Medical Liens/Health Insurance Subrogation Liens are typically imposed when a medical service provider gives reasonable and necessary medical treatment to a patient to relieve or cure an injury, and fails to be paid for that service. The filing of Medical Liens/Health Insurance Subrogation Liens usually happens in conjunction with the personal injury case, or shortly thereafter. Phil will cover the essentials of understanding Medical Liens/Health Insurance Subrogation Liens and preparing cases with an eye toward minimizing liens for the client.

As a result of a law passed by Congress in 2006, most small, tax-exempt organizations (those with $25,000 or less in gross receipts) are now required to annually file a Form 990-N e-Postcard. The e-Postcard is due every year by the 15th day of the fifth month after the close of the tax-exempt organization's tax year. The first e-Postcards were due on May 15, 2008. The IRS will not assess a penalty if a tax-exempt organization files late or fails to file; however, after three consecutive years of non-filing, a tax-exempt organization will lose its tax-exempt status. Thus, a tax-exempt organization that was required to file a Form 990-N on May 15, 2008 (for tax year 2007), that did not file in 2008, 2009 or by May 17, 2010, it lost its tax-exempt status on May 17, 2010.

Fortunately, IRS Commissioner Doug Shulman has stated that the IRS will do what it can to help smaller organizations that have just learned of the filing deadline to help them avoid losing their tax-exempt status. The entire statement.

If your organization has failed to file, it should now file, even though the filing deadline has passed. Instructions on how to file. If your not sure if your organization filed, you can do a search. For additional information about the e-Postcard filing requirements. If your tax-exempt organization needs assistance with its e-Postcard filing or in requesting reinstatement for its lost tax-exempt status for failure to file its e-Postcard, feel free to contact Attorney Stephanie N. Strouse.

IRS CIRCULAR 230 DISCLOSURE: To ensure compliance with requirements imposed by the IRS, we inform you that any tax advice contained in this communication, unless expressly stated otherwise, was not intended or written to be used, and cannot be used, for the purpose of (1) avoiding tax-related penalties under the Internal Revenue Code or (2) promoting, marketing, or recommending to another party any tax-related matter(s) addressed herein.

On April 13, 2010, Ben Campo will join other attorneys in presenting a CLE-eligible seminar concerning advanced issues in Maine's landlord-tenant laws. Ben's portion of the presentation will focus on landlord rights and dealing with problem tenants. Additional information about the seminar is available directly from Ben or for a limited time at the following website: http://www.sterlingeducation.com/viewseminar.php?semID=715

President Barrack Obama visited Portland on April 1, 2010 and D&D Attorney Alexander Saksen was one of a handful of individuals selected to meet with the President individually following his Health Care rally at the Portland Expo.

Attorneys Alexandra E. Caulfield and Andrew W. Sparks will be teaching an advanced level seminar entitled "Advanced Title Insurance Issues" on February 3, 2010 in Portland. The program, sponsored by the National Business Institute, is designed for professionals who are frequently faced with complex title insurance issues. In addition to providing participants with up-to-date information on the latest court interpretations of title insurance policies, the seminar will educate participants on how to handle special real estate issues when dealing with fiduciaries, examine real-life title insurance issues involved in foreclosure rescue transactions and sales, analyze potential claims when transactions involve certificates of incumbency and authority, and explore the appropriate use of commercial endorsements. Contact Alix or Andy directly for additional information concerning the seminar and their presentations.

As you may know, Congress took no action before the end of 2009 to prevent the repeal of the federal estate tax. As a result, there is no federal estate tax for individuals dying in 2010. Under current law, the federal estate tax is to be reinstated as of January 1, 2011 with a $1 million federal exemption amount and a maximum tax rate of 55%. It is possible that Congress will take some action in 2010 to reinstate the federal estate tax, and to attempt to make it retroactive to January 1, 2010. However, there is much uncertainty about, if and when this will happen, and whether retroactive application is constitutional.

Summary of current 2010 Estate/Gift Tax Laws:

• There is no federal estate tax for individuals who die in 2010.

• New "carry-over basis" rules apply for individuals dying in 2010, which means that the basis of inherited property remains the same as it was for the deceased owner, instead of "stepping-up" to date of death values. The 2010 carry-over basis rules do allow the Personal Representative to allocate up to $1.3 million of "increased basis" to any assets inherited from the deceased owner, and an additional $3 million of "increased basis" to assets inherited by the deceased owner's surviving spouse as "qualified spousal property".

• There is no federal generation-skipping transfer tax for generation-skipping transfers taking place in 2010.

• The federal gift tax remains in place with a $1 million exemption for lifetime gifts, with a maximum tax rate of 35%. The federal annual gift tax exclusion (the amount you can gift per individual per calendar year without it being considered a taxable gift) remains $13,000 for 2010.

• The Maine estate tax remains in place with a $1 million exemption amount and a maximum tax rate of 16%.

If you have questions regarding how the repeal of the federal estate tax for 2010 impacts your estate planning documents, please contact Attorney Jennifer I. Richard or Attorney Stephanie N. Strouse.

IRS CIRCULAR 230 DISCLOSURE: To ensure compliance with requirements imposed by the IRS, we inform you that any tax advice contained in this communication, unless expressly stated otherwise, was not intended or written to be used, and cannot be used, for the purpose of (1) avoiding tax-related penalties under the Internal Revenue Code or (2) promoting, marketing, or recommending to another party any tax-related matter(s) addressed herein.

November 19, 2009

The firm's participation in this year's United Way annual campaign kicked off with a meeting for all staff and lawyers on November 12th. Erin Lee, Campaign Associate for the United Way, brought two guest speakers: Jay Madden, Loan Executive from Anthem Blue Cross and Blue Shield, and Suzanne McCormick, President of Peoples' Regional Opportunity Program (PROP). Suzanne's fourteen reasons for supporting United Way were vivid - fourteen photographs of needy children - from PROP, a recipient agency of United Way funding.

The firm is an annual supporter of the United Way and the United Way Foundation, supporting one of its partners, Jennifer Richard, a Foundation Board Member.

United Way is so important to our community!

November 12, 2009

Our firm was well represented at the dinner meeting on November 12, 2009 to honor this year's recipients of the Harrison L. Richardson Award - - Honorable Robert W. Clifford and Peter J. DeTroy, Esq. Attorney DeTroy was recognized for his achievements as a trial lawyer and mediator and for promoting the concept of civility among lawyers. Justice Clifford was honored for his many dedicated years of service as a member of Maine's judiciary and his commitment to the principle of access to justice for all Maine citizens.

In attendance were the following attorneys from the firm: Horace W. Horton, Andrew W. Sparks, Philip P. Mancini and Benjamin P. Campo.

November 12, 2009

The Pine Tree Council, Boy Scouts of America, presented Kevin Hancock, President of Hancock Lumber Company, with its 32nd Annual Distinguished Citizen Award on November 12th. Kevin is the President of one of the best known family owned businesses in the State which characterizes itself as "A Sixth generation timberland steward."

Partner Horace W. Horton, Eagle Scout and Executive Vice President of the Pine Tree Board of Directors, participated in the planning and fund raising for this important community event.

We congratulate Kevin Hancock, the Hancock Lumber family and the Pine Tree Council!

October 15, 2009

Drummond & Drummond, LLP is pleased to announce that Julia G. Pitney has joined the firm as an associate member of the firm's litigation team. Prior to joining the firm, Julia practiced in Lewiston, Maine where her practice focused on personal injury litigation, criminal defense and domestic relations. Julia's practice at the firm will focus on civil litigation, personal injury litigation, foreclosure, and employment law. Julia is a 2000 graduate of Connecticut College and a 2006 graduate of the University of Maine School of Law. She and her family reside in Brunswick, Maine.

October 15, 2009

Drummond & Drummond, LLP is please to announce that Arthur Cerullo was recently elected to serve as the American Lung Association's Nationwide Assembly Speaker. During the one-year term as Assembly Speaker Arthur will work closely with the ALA's President and CEO to further the mission of the organization by providing governance and oversight of the more than 100-year-old charity. Arthur has been a volunteer with the American Lung Association in Maine for over 20 years. He served as the Maine Association's president from 2001-03. He was involved in the tobacco settlement, helped launch Maine's Asthma Walks, and has campaigned for indoor air quality. An avid cyclist, Arthur has participated in the American Lung Association in Maine's "Trek Across Maine" for the last 21 years, an event that raises over $1 million annually for the association.

While serving in this volunteer leadership role Arthur will continue his legal practice in the areas of commercial loan transactions, bankruptcy, wills, trusts & estates, and domestic relations.

September 1, 2009

Drummond & Drummond associate Nate Huckel-Bauer has joined the Board of Propel, the young-members' group of the Portland Regional Chamber of Commerce. Propel is the sponsor of networking and educational events for Portland's young entrepreneurs, business-people and professionals. A list of upcoming Propel events can be found here. Nate is a member of the Propel sponsorship committee and is helping plan the 2010 entreverge awards.

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