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10C Friday, Feb. 23, 2018 Estate, Pre-Planning, and Sympathy Guide Quality Monuments Competitively Priced www. darwinmonument. com jenny @ darwinmonument. com 320-693-5902 Darwin Monument An obituary isn’ t just notification that an individual has passed away and details of the services that are to take place – it can be far more than that. A well-crafted obituary can detail the life of the deceased, with style. Unlike many newspapers these days, Herald Journal, Enterprise Dispatch, and Delano Herald Journal do not charge for printing obituaries. Another thing we don’ t do is force obituaries into a bland fillin-the-blanks format. Although the basic elements should always be included, those who wish to write more creatively are free to do so. Within reason, we do not limit the length. Though we can’ t publish a book about each person, we encourage families to include details about the deceased – his / her personal history, schools attended, what he / she enjoyed, expression of faith, significant events, etc. In our editing, we organize the information into a natural flow while striving to include all the necessary elements but allowing for personalization. Unfortunately, we aren’ t staffed to write an obituary for you, but do provide the space to tell your loved one’ s story. Timing Of course, the newspaper is on a regular weekly cycle, while deaths may occur at any time. Aside from holidays, the regular newspaper deadline is noon Wednesdays, but we do try to accommodate late-arriving obituaries as much as possible. In many cases, we are able to run a short version as a simple notice, with funeral arrangements if known, followed by the complete obituary the following week. Usually, the funeral home will submit the obituary to the newspaper for you. If you are sending it yourself, you may email it to: • Herald Journal – hj @ heraldjournal. com • Dassel-Cokato Enterprise Dispatch – news @ dasselcokato. com • Delano Herald Journal – delano @ heraldjournal. com Please make sure to note which newspaper( s) you intend it for. We will print obituaries for any current or former resident who has a connection to a community in our readership area. Also, photos are welcome. Typically, these are a close-up face shot. You may submit either a recent or historical photo that represents the person well. What should you include? Those doing genealogical research appreciate attention to detail. Unfortunately, in some cases too much information can cause security concerns. You should be comfortable with the amount of information being shared. It’ s also recommended that you verify information with at least one other family member to make sure it is accurate. Here is a general checklist of information to include: • Full name, age, where resided • Date and place of death • Born- date, place, parents • Baptized- when, where • Confirmed- when, where • Grew up where • Schools • Married- to who, when, where • Where lived, worked • Special interests, accomplishments • Memberships • Activities enjoyed • Survived by- names, relationship, where residing • Preceded in death by- names, relationship • Visitation details • Funeral / memorial service details- when, where, clergy • Interment • Funeral home handling arrangements • Online guestbook • Memorial notations / requests If you don’ t know where to start, read other obituaries to gain an idea of how personal and touching an obituary may be. Writing down a life: crafting the obituary ���������� Maynard E. Dammann, 94 Maynard Ellsworth Dammann, age 94, of Lester Prairie, died Wednesday, Feb. 7, 2018, at Glencoe Regional Health Service Long Term Care. He was born Nov. 21, 1923, in Bergen Township, the son of Ewald and Martha( Voss) Dammann. Maynard was baptized as an infant Dec. 9, 1923, at St. Peter’ s Lutheran Church in Lester Prairie, by the Rev. Walter Baumhoefener; and confirmed in his faith as a youth March 21, 1937, at the same church, by the Rev. J. A. Schert. His confirmation verse was Psalm 143:10. Maynard received his education in Lester Prairie, graduating with the Lester Prairie High School class of 1941. He was united in marriage to Mabel Lilly Martha Miller Sept. 2, 1945, by the Rev. R. Ehlen at St. John’ s Lutheran Church in Plato. Maynard and Mabel made their home on a farm in rural Glencoe until 1982, when they moved to Lester Prairie. In June of 2014, Mabel and Maynard moved to Grand Meadows in Glencoe. Their marriage was blessed with four daughters and one son, Jane, Laurie, Kathy, Marla, and Maurice. Maynard and Mabel shared almost 70 years of marriage together until Mabel passed away Aug. 30, 2015. Maynard was a farmer all of his life. He was an active member of St. Peter’ s Lutheran Church, and St. Paul Evangelical Lutheran Church in Lester Prairie, where he served on the church boards. He also served on the elevator board in Lester Prairie. Maynard always had a positive disposition and was grateful for God’ s blessings. He enjoyed the Minnesota Twins, fishing, and traveling with Mabel. He also cherished the time spent with his friends and family, especially his grandchildren and great-grandchildren. He is survived by his daughters, Jane Dietel and her husband, Dale, of Lester Prairie, Laurie Griesmann and her husband, Guy, of Oronoco, Kathy Baumann and her husband, David, Marla Birkholz and her husband, Gordon, all of Lester Prairie; and his son, Maurice Dammann and his wife, Christine, also of Lester Prairie. Maynard is further survived by grandchildren, Steven Dietel and his wife, Melissa; Michael Dietel and his wife, Jessica; Erin Herrmann and her husband, Matt; Sara Schmidt and her husband, Anton; Daniel Griesmann; Jeana Griesemann; Angela Ferrara and her husband, Russ; Michelle Baumann; Brian Baumann and his wife, Amber; Jennifer Schmidt and her husband, Warren; Melissa Mochinski and her husband, Jacob; Kelli Fischl and her husband, Taz; Travis Dammann and his wife, Ali; Cory Dammann; and Taylor Kriz; 20 great-grandchildren; sistersin-law Barbara Dammann of Watertown, Esther Wroge, and Elsa Selchow, both of Glencoe; nieces, nephews, other relatives, and many friends. In addition to his wife, Mabel, Maynard was preceded in death by his parents, Ewald and Martha Dammann; a brother, Milan Dammann; and brothers-in-law Helmuth Miller and his wife, Alice, Herbert Wroge; and Carl Selchow. A funeral service took place Saturday, Feb. 10 at 11 a. m. at St. Paul Evangelical Lutheran Church in Lester Prairie, with interment following at St. Paul Evangelical Lutheran Cemetery in Lester Prairie. The Rev. Eric Nelson officiated at the services, and Jane Holasek was the organist. Congregational hymns were“ How Great Thou Art,”“ On Eagle’ s Wings,” and“ I Know That My Redeemer Lives.” Casket bearers were Steven Dietel, Michael Dietel, Daniel Griesmann, Brian Baumann, Travis Dammann, Cory Dammann, and Benjamin Baumann. Arrangements were with the Paul-McBride Funeral Chapel of Lester Prairie. Online obituaries and guest book are available at www. mcbridechapel. com; click on Obituaries / Guest Book., 94,, h, n) b a P s D h t L Elizabeth Dukhorn, 95 Beloved mother, Betty( Elizabeth) Dukhorn, age 95, of Winsted, died peacefully, surrounded by family, Wednesday, Feb. 7, 2018, at St. Mary’ s Care Center in Winsted. A small memorial event will take place Tuesday, Feb. 20 at 2 p. m. at St Mary’ s Care Center in Winsted, with interment at a later date. The daughter of Andrew and Katherine Riesinger, Betty was born Oct. 22, 1922, in Lefor, ND. She grew up on the prairies of North Dakota with nine siblings. Betty completed the 8th grade( as was the custom then). She married John Dukhorn July 20, 1943, and in the coming years proceeded to raise nine children. She loved to bake, travel, play bingo, and go to the casino. Betty is survived by her children, Daniel and Dwight Dukhorn of Winsted, Bill( Cindy) Dukhorn of Brooklyn Park, Alvina( SO Janeka) Dandurand, of Chisago City, John( Joy) Dukhorn, of Marcel, Marilyn( Mike) Webinger of Lakeville, and Andy Dukhorn of Independence, KY; 13 grandchildren; and 12 great-grandchildren, along with brothers Pete Riesinger of Laurel, MT, and Tony Riesinger of Sacramento, CA. She was preceded in death by her parents; husband John; children Douglas Dukhorn, and Jeanette Bayerl; granddaughter Julie Dukhorn; and siblings Mike, Fred, Frank, Leo, Richard, Joe, and sister Eva. d a D W( h l A Gordon T. Pawlicki, 75 Gordon Thomas Pawlicki, age 75, of Silver Lake, passed away Saturday, Feb. 10, 2018, at Hutchinson Hospital. Mass of Christian Burial will take place Friday, Feb. 16, 2018, at 10:30 a. m. at Holy Family Catholic Church in Silver Lake, with Father Michael Doyle as the celebrant. Interment will be at St. Adalbert Cemetery in Silver Lake. There was visitation Thursday, Feb. 15 from 4 to 7 p. m. at Maresh Funeral Home in Silver Lake, with a parish prayer service at 6:30 p. m. There will be further visitation at the church Friday, one hour prior to Mass. Casket bearers will be Ross Horstmann, Virgil Larson, Stanley Horstmann, Charlie Polifka, Mark Mickolichek, and Ron Schmidt. The Maresh Funeral Home in Silver Lake is serving the family. Gordon was born Nov. 12, 1942, in Hale Township, McLeod County, the son of Joseph and Elizabeth( Horstmann) Pawlicki. He was joined in holy marriage to Eileen A. Schultz Sept. 1, 1964, at St. Joseph Catholic Church in Silver Lake. God blessed their marriage with four children. G o r d o n h o n o r a b l y served his country in the National Guard. He engaged in dairy farming for many years, worked at Tonka Toys, and also worked for 20 years at Advanced Machine before retiring. Gordon belonged to The Oliver Club and enjoyed their yearly trips. He also enjoyed going to auctions. He was a faithful member of Holy Family Catholic Church in Silver Lake. Gordon is survived by his loving wife Eileen; children Daryl Pawlicki of Winsted, Jason( Brandi) Pawlicki of Hutchinson, Kyle Pawlicki of Dassel, and Kelli Pawlicki of Reno, NV; grandchildren Charmaine, Chyanne, Kayson and Gianna; a sister, Rose Barrick of Litchfield; sister-in-law Diane Horstmann of Lester Prairie; nieces, nephews, and other relatives and friends. He was preceded in death by his parents; an infant brother, Edward Pawlicki; and brothersin-law Jim Barrick, and Robert Horstmann. h s c t G i Herbert W. Schulz, 94 Herbert(“ Herb”) Walter Schulz age 94, of Hutchinson, passed away Monday, Feb. 5, 2018, at Harmony River Living Center in Hutchinson. He was born Nov. 20, 1923, in Hutchinson, the son of Carl and Hedwig( Geier) Schulz. Herb was baptized as an infant, and was later confirmed in his faith April 10, 1938, both at Peace( Friedens) Lutheran Church in Hutchinson. He received his education in Hutchinson, and was a graduate of the Hutchinson High School class of 1942. Herb served in the Minnesota Army National Guard for one year, and then entered active military service in the United States Navy June 19, 1943, in Glencoe. He served with the Construction Battalion( SeaBees) in the South Pacific during World War II, and was honorably discharged Feb. 20, 1946, at the USN Personnel Separation Center in Minneapolis, having achieved the rank of Ship Fitter Third Class( SF3). Herb was united in marriage to June Otto June 30, 1946, at Peace Lutheran Church in Hutchinson. This marriage was blessed with four children, Sandra, Mary, Cynthia, and Roger. Herb and June resided in Hutchinson, and lived on Lake Jennie for over 30 years, where they enjoyed growing a large garden and hosting many events, including the Schulz family picnics. They shared 71 years of marriage together until June passed away July 15, 2017. Herb worked for Hutchinson Dry Cleaning before he entered the Navy, and when he was discharged, he returned to the dry cleaning business until 1947, when he began his career with the Jewel Tea / Ebert Coffee Company. In 1967, Herb began working with 3M in Hutchinson, retiring in 1988. An active member of Peace Lutheran Church in Hutchinson, he served as an usher for weekday funeral services, and as chairman of the organ committee. Both he and June attended worship services and events at the church. Herb was also a member of the Hutchinson American Legion Post 96, and the Horseshoe League in Hutchinson. He loved the outdoors, and enjoyed fishing, gardening, and especially deer hunting“ up north” with friends and family. He also liked to dabble with processing maple syrup, bowled for two teams; Alrick’ s Clothing Store, and a 3M team that called themselves Herbie’ s Raiders; and liked dancing. He and June had a morning routine of playing cribbage. Herb especially cherished time spent with his family, grandchildren, greatgrandchildren and friends. When Herb needed assistance with his daily care, he became a resident at Harmony River Living Center Oct. 3, 2016. He is survived by his children, Sandra Hall and her husband, Duane, Mary Melin and her husband, John, Cynthia Fallon and her husband, Michael, and Roger Schulz, all of Hutchinson, as well as Roger’ s significant other, SuzeAnn Schwarzrock, of Winthrop. Herb is further survived by his grandchildren, Sara Weckman and her husband, Patrick, Carl Melin, Aaron Hall, and Andrew Hall; great-grandchildren Katie Weckman, Abbie Weckman, Sean Weckman, and Christopher Hall; sisters-in-law Lorraine Otto of Wenatchee, WA, Faye Stevens of Sandpoint, ID, and Marianne Otto of Florida; nieces, nephews, and many other relatives and friends. He was preceded in death by his parents, Carl and Hedwig Schulz; spouse, June Schulz; and brothers, Theodore Schulz, John Schulz, and Carl Schulz in infancy; father- and mother- inlaw, John and Meta Otto; sister-in-law Doris Zimmerman; brothers-in-law Larry Stevens, Orville Otto, and Lester Zimmerman; and nephews Larry Zimmerman, and Mark Zimmerman. A funeral services took place Friday, Feb. 9 at 11 a. m. at Peace Lutheran Church in Hutchinson, with interment in Peace Lutheran Cemetery. The Revs. John Pasche, and Pastor Gerhard Bode officiated. Organist was Paul Otte. Congregational hymns were“ Nunc Dimittis,”“ My Hope is Built on Nothing Less,”“ Precious Lord, Take My Hand,” and“ Abide with Me.”“ The Hartley Group” were honorary casket bearers. Casket bearers were Sara Weckman, Patrick Weckman, Carl Melin, Aaron Hall, Andrew Hall, and Doug Stevens. Military honors were provided by the Hutchinson Memorial Rifle Squad. Arrangements were with the Dobratz-Hantge Chapel in Hutchinson. Online obituaries and guest book are available at www. hantge. com; click on Obituaries / Guest Book. Dennis Siegle, 86 Dennis Siegle, age 86, of Waconia, passed away Monday, Feb. 12, 2018, at the Ridgeview Medical Center in Waconia. Mass of Christian Burial will take place Saturday, Feb. 17 at 10:30 a. m. at St. Joseph’ s Catholic Community( 41 East First Street) in Waconia with Father Bennet Tran as celebrant of the Mass. There will be visitation at the church from 9 a. m. until the time of the Mass. Interment will be at St. Joseph’ s Catholic Cemetery. Casket bearers will be Nathan Bodin, Aaron Bodin, Jared Bodin, Jonathan Siegle, Chad Siegle, Colin Sinnen, Blake Siegle, Alex Lamkin, Donovan Klin, and Zander Klin. Arrangements are with the Johnson Funeral Home in Waconia; www. johnsonfh. com. Dennis was born March 22, 1931, in Dahlgren Township, the son of Hilary and Germaine( Morbacher) Siegle. He was the oldest of 10 children. Dennis was baptized and confirmed at Guardian Angels Catholic Church in Chaska. He served eight years in the Naval Reserves. Dennis graduated from the University of Minnesota School of Agriculture. He married Gladys Hartmann April 20, 1954, at St. Joseph Catholic Church in Waconia. Dennis farmed with his inlaws, eventually purchasing the farm from them. He and Gladys resided on the farm for over 50 years, and raised nine children. Dennis was a faithful member of St. Joseph Catholic Church and Funeral Choir, and Catholic United Financial, as well as serving on the Hassan Lakes Insurance board of directors. He enjoyed vegetable gardening, all music( but especially polka music), dancing, educational reading, and researching various topics on the internet. Dennis was preceded in death by his parents, Hilary and Germaine Siegle; brothers Ken and Ron Siegle; brothe r s- i n- l a w Al Johnson, Joe Essig and Art McNabb; mother-in-law and father-in-law Alice and Valentine Hartmann; and sisters-in-law and brothersin-law Ardis and Dan Kiernan, Carl Hartmann, and Alvin and Myra Hartmann. He is survived by his loving family: wife Gladys; children Mary( Richard) Bodin of Waverly, Steven( Sandra) Siegle of Cologne, Nancy( Tom) Sinnen of Watertown, Richard( Darlene) Siegle of Norwood Young America, Carol( Patrick) Prom of Eden Prairie, Charles( Beverly) Siegle of Carver, Michael Siegle of Cologne, Brenda( Robert) Lamkin of Waconia, and Julie( Sam) Klin of Bloomington; grandchildren Nathan( Sarah) Bodin, Aaron( Jill) Bodin, Jared( Candace) Bodin, Andrea( Chris) Anderson, Maria( Roscoe) Fadden, Jonathan Siegle, Rachel Sinnen, Alyssa Sinnen, Colin Sinnen, Danielle( Fenton) Sackett, David Parpart, Blake Siegle, Brooke Siegle, Leah( Rob) Higgenbotham, Keith( Lauren) Prom, Megan( Kelsey) Petersen, Chad Siegle, Alex Lamkin, Nicole Lamkin, Jennifer Lamkin, Meyin Klin, Charlize Klin, Donovan Klin, and Zander Klin; and great-grandchildren Paige Robeck, Braxton Bodin, Bryan Bodin, Logan Bodin, Turner Bodin, Jack Bodin, and MacKenzie Fadden. Dennis is further survived by brothers and sisters-inlaw Leon( Joan) Siegle, Glen( Judy) Siegle, Tom( Ratana) Siegle, Stan( Barb) Siegle, Dale( Cheryl) Siegle, Irene Siegle, and Sharon Siegle; sisters Doris McNabb, Lucy Siegle, and Ruth Hartmann; nieces, nephews, and other relatives and friends. gle, 86 m b a S e A J A Henry E. Stern, 83 Henry E. Stern, age 83, of Maple Plain, passed away Sunday, Feb. 11, 2018, at Hennepin County Medical Center in Minneapolis. He was born May 10, 1934, in Watertown, the son of Henry F. Sr. and Regina( Jeneke) Stern. Henry was baptized and confirmed at St. Peter Lutheran Church in Watertown. He was united in marriage to Phyllis M. Schmeling Dec. 20, 1958, at Peace Lutheran Church in Hutchinson. Henry was a very kind and gentle man, always giving of himself to others. He was a hard worker, spending his entire life on the farm, which he really enjoyed. In retirement, Henry worked at Mackenthuns in Waconia, which allowed him to socialize with a lot of his friends. He liked being around his grandchildren and great-grandchildren, of whom he was very proud. He also liked listening and dancing to old-time music. Henry was a faithful member of St. Peter Lutheran Church in Watertown, truly enjoying the Maifest celebration that takes place on an annual basis. He was also part of the dart ball league at church, winning a number of tournaments. Henry was preceded in death by his parents, Henry Sr. and Regina Stern; grandson Andrew Bury; and brothers Leonard and Louis Stern. He is survived by his loving family: wife Phyllis; children: Kim Helmbrecht of Cokato, Ruth( Larry) Bury of Watertown, and Mike( Pam) Stern of Chaska; grandchildren Jamie( Liz) Helmbrecht, Scott( Angie) Helmbrecht, Adam( Katie) Helmbrecht, Loren Helmbrecht and special friend Lindsay Kosek, Kyle Helmbrecht, Elissa Bury and fiancé Darrin Stoeck man, Tess( Duane) Smith, Amber Bury and special friend Lee Rockstead, and Steven Stern; and greatgrandchildren Henry and Josh Helmbrecht, Damion Vail, Abigail Helmbrecht, MacKenzie, Kennedy and Lane Helmbrecht, Brayden Bury, and Evan Smith. Henry is further survived by sisters Paulina Gutzke of Norwood Young America, and Lucille Henning of New Germany; brothers Elford Stern of Norwood Young America, Don( Rosie) Stern of Mayer, and Fred Stern of Brooklyn Park, sisters-in-law and brothers-inlaw Carol Stern of Delano, Fritz Schmeling of Hutchinson, and Louis( Arlene) Schmeling of Hutchinson; nieces, nephews, and other relatives and friends. The funeral service took place Wednesday, Feb. 14 at 11 a. m. at St. Peter Lutheran Church in Watertown with the Rev. Bill Kirmsse officiating. Interment was at St. Peter Lutheran Cemetery. There was visitation Tuesday, Feb. 13 from 5 to 8 p. m. at the Johnson Funeral Home in Waconia, and continuing Wednesday, one hour prior to the service at the church. Henry’ s grandchildren were his casket bearers: Jamie Helmbrecht, Scott Helmbrecht, Adam Helmbrecht, Loren Helmbrecht, Kyle Helmbrecht, Elissa Bury, Tess Smith, Amber Bury, and Steven Stern. Arrangements were with the Johnson Funeral Home in Waconia; www. johnsonfh. com. ern, 83 H E a c S T S b ��������������������������������������� ���������������������������������� �������������� ���������������������������������������� ������������������������������������������������������� ������������������� ��������� ������������������� �������������������������� ������������������������� ����������������������� ������������ ������������������ ��� Friday, Feb. 16, 2018 herald-journal. com | Herald Journal The American Bar Association provided the following information regarding estate taxes. Estate, gift, and GST taxes The federal government imposes taxes on gratuitous transfers of property made during lifetime( gifts) or at death( bequests / devises) that exceed certain exemption limits. Gift taxes are imposed on transfers during lifetime that exceed the exemption limits, and estate taxes are imposed on transfers at death that exceed the exemption limits. The generation-skipping transfer( GST) tax is imposed on transfers to grandchildren and more remote descendants that exceed the exemption limits so transferors cannot avoid transfer taxes on the next generation by“ skipping” a generation. The GST tax is levied in addition to gift or estate taxes and is not a substitute for them. The gift, estate, and GST tax exemptions were $ 5 million in 2011. The exemptions are indexed for inflation, resulting in exemptions of $ 5.12 million for 2012, $ 5.25 million for 2013, $ 5.34 million for 2014, $ 5.43 million for 2015, $ 5.45 million for 2016 and $ 5.49 million for 2017. An individual can transfer property with value up to the exemption amount either during lifetime or at death without paying any transfer tax. In other words, any portion of the exemption used during lifetime reduces the amount of exemption available at death for estate tax purposes. For example, if you made a lifetime taxable gift of $ 2 million in 2013, your remaining exemption amount that could be used by your estate at your death would be $ 3.49 million($ 5.49 million 2017 inflation adjusted exemption, less the $ 2 million lifetime gift). The GST exemption essentially allows the earmarking of transfers, made during lifetime or at death, that either skip a generation or are made in trust for multiple generations. Certain gifts are not applied toward the exemption, such as“ annual exclusion” gifts and direct payments to medical or education providers, and can be made completely tax-free. Transfers between spouses and to certain trusts for spouses, made during lifetime or at death, may be made without the imposition of any tax. These transfers also do not use any exemption. This is known as the“ unlimited marital deduction.” The $ 5 million inflation adjusted estate tax exemption is“ portable” between spouses beginning 2011 so that a surviving spouse may take advantage of a deceased spouse’ s unused exemption( DSUE) through lifetime gifts by the surviving spouse, or at the surviving spouse’ s later death. This means that no transfer tax is assessed on estates up to $ 5.49 million for individuals and $ 10.98 million for married couples, assuming no lifetime gifts other than annual exclusion gifts or certain transfers for educational or medical expenses were previously made. It is important to note that there was no inflation indexing of the transfer tax exemption prior to 2012. Given the large $ 5 million base amount that is indexed, the annual increases in the exemption amounts are likely to be substantial, even when inflation is not particularly high. This will create new planning opportunities. First, for taxpayers who fully use their exemption in any given year, there will be a significant new exemption available the next year. Second, for the first time, the growth in the exemptions will enable taxpayers whose estates grow to remain protected from the imposition of transfer tax. With the new high exemptions, most people will no longer be subject to the federal estate tax, but this fact should not be interpreted to mean that planning is not necessary. Federal estate, gift and GST taxes are but one component of the myriad of issues addressed in the estate planning process. In addition, many states now impose state estate tax, and the state estate tax exemption, if any, may be much lower than the federal exemption. The most common state estate taxes are based on a specified percentage of the federal estate tax. Some states impose an inheritance tax tied to the family relationship between the decedent and the recipient of property from the estate. Only Connecticut currently imposes a state gift tax. This means that residents of any state, other than Connecticut, that imposes a state estate tax, may be able to significantly reduce or even eliminate their state estate tax at death by making gift transfers during their lifetimes. These taxes can be particularly complex or apply in unexpected ways. In addition, the determination as to which state may tax a particular taxpayer or tax property located within that state regardless of where the taxpayer resides is complex. Accordingly, this type of planning should be pursued only with professional guidance. Disclaimer This information is provided as a public service by the ABA Section of Real Property, Trust and Estate Law. While the information on is about legal issues, it is not legal advice or legal representation. Because of the rapidly changing nature of the law and our reliance upon outside sources, we make no warranty or guarantee of the accuracy or reliability of information contained herein. Johnson-McBride Chapel ������� ������� ������������ Paul-McBride Chapel �������������� �������������� ������������ ��������������������� ������������������ Simple Cremation $ 1,650 00“ Celebrating Life” Estate tax basics Certain gifts are not applied toward the exemption, such as“ annual exclusion” gifts and direct payments to medical or education providers, and can be made completely tax-free. A matter of perspective This item recently appeared on Twitter. 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