PresidentMICHAEL SWEENEY

1st Vice PresidentKENNETH McGUIRE

2nd Vice President ALFRED MURPHY

Sergeant-At-ArmsKEVIN HARRINGTON

Treasurer HENRY DE VRIES

Executive SecretaryJOHN W. KENNA718-286-7055jwkenna@queensda.org

Presidents EmeritusJOSEPH J. GANNON

*GERALD E. McCARTHY*CHARLES F. J. MEYER

Board of DirectorsJAMES FEYChairman

KEVIN FITZGERALD 2019MANNY GOMEZ 2019KEVIN PERHAM 2018JAMES J. COLEMAN 2018 ALBERT S. BECKER 2017J. KEVIN VAUGHN 2017

HistorianJAMES J. GRANT

CommitteesAudit

JOHN M. MURPHYEDWIN CUEBASJOSEPH PLONSKI

WebmasterYAO LIANG

Information SytemsPETER ALEXANDER

Interstate LiaisonRONALD T. SULLIVANJOSEPH P. FAUGHNAN

Intrastate LiaisonKEVIN A. NULTY

Law Enforcement LiaisonsROBERT J. CREIGHTONCORNELIUS J. DOUGLAS

LegalTHOMAS A. McSHANE, Esq.

Membership ChairpersonI. AMY BONDEROW

MembershipDANIEL SEPULVEDADAN O’LEARY

Scholarship Committee ChairMARIA MAMMANO

Private Sector LiaisonTED LOTTI

ProgramCHARLES H. BOKLANKEVIN GREEN

Public RelationsEUGENE J. BURKEDONALD J. MCGUIRE

WelfareJOHN P. McCANN

* Deceased

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President’s Message

Dear National Law Enforcement Associates,

It gives me great pride and pleasure to be sending out this newest issue of the NLEA newsletter as the 70th President of our esteemed association.

I had the honor of being inducted as President at our Installation Dinner on May 13th, 2016 at the Battery Park Gardens Restaurant. For those of you who were unable to attend and hear my acceptance speech (which I am told was legendary), I will briefly let you know a little bit about myself and why I amso honored to be leading this amazing group of Law Enforcement officials.

FDNY Fireboat display in celebration of the NLEA Board Installations

I started my law enforcement career in 1985 as a Housing Authority Police Officer, sworn to uphold the Law at the young age of 20. As a rookie, I patrolled housing developments of “Da Bronx” and soon after began to work on citywide investigative assignments. When the Housing Authority, Transit and NYPD merged I continued to work in various investigative assignments such as the Detective Bureau, Homicide Task Force, OCCB, IAB and the Organized Crime Investigative Divisions (OCID) - Money Laundering Division. OCID took me to many different states and foreign countries. Throughout this time I was earning promotions, finally retiring, with 24 years of service, as a Lieutenant - Commander of Detectives. After retiring I went to work in the private sector for Rudin Management as Vice President of Security.Rudin Management owns over 16 commercial buildings, 24 residential buildings and other major construction developments. I tell you this, not because my resume is so unique, but because it isthrough my varied career that I have had the opportunity to meet men and women, much like yourselves, that continue to inspire and motivate me. That is what the NLEA as an association also strives and continues to do. It inspires us, as likeminded persons, to share our ideas, learn from each other and continue to grow as professionals and people. Along the way we often have many enjoyable events and moments and often quite a few laughs. If you were not able to be with us most recently, let me sharewith you the most recent events that the NLEA has hosted.

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Golf Outing

May 24th and 25th was the annual Golf outing at Shawnee. As usual, Kevin Vaughn took the lead and organized a terrific outing. He ensured all the pre-planning was done in advance and the members needed to only arrive and enjoy the game, camaraderie and competition. Somehow Mother Nature cooperated this year and the weather remained picture perfect both days. No excuses of slippery grips to account for the high scoring rounds and lost balls.

Robert Auletta & Danny Sepulveda of Summit Security with guests Brian Sweeney & Mike Sweeney

Kevin Vaughn, Terry Loftus & Don McGuire Ed Cuebas & Joe Plonski

Scholarships

June 7th, we had our annual President’s Night BBQ where we presented six (6) one thousand dollar ($1.000.00) College Scholarships in the name of our beloved past NLEA President and friend, Jerry McCarthy.

Congratulations to the recipients:

Kimberly Deery – Daughter of Brendan Dee Ashley Bellomo - Daughter of Joseph Bellomo Stephanie Cerda - Daughter of Hope Cerda Lindsey Boody - Daughter of Lee Boody Jennifer Curran - Daughter of Robert Curran Harrison Kay - Grandson of Donald McGuire

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Annual Picnic

The annual picnic at Alley Pond Park was a great success! Once again, we were blessed with great weather, as the temperature was in the mid 70’s and we had sunny skies throughout the day. The food and drink were aplenty, as some 165 members caught up with one another under the big tent. Others socialized during the Baggo Tournament which has become an anticipated tradition…no one can find fault with a sport that lets you play and hold the beverage of your choice in hand at the same time!

Let the games begin! Notice Mike McCann’s throwing style second from right. A future Champion!

2016 BAGGO - Boss of the Toss ChampionsBrian Sullivan & Chris Hannon

Ken McGuire, John Kenna & Mike O’Connor

Past NLEA Presidents Kodak moment

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Past NLEA Presidents Kodak moment

Special thanks to Ronnie Doda of Gold Shield Catering for, once again, delivering another first class menu and keeping our traditional free Lobsters cold for the ride home.

Pit Boss Ronnie Doda

Training

We also had our first training meeting of the year as the membership gathered at Delmonico’s Steakhouse on October 11th. We were fortunate to have John Miller, Deputy Commissioner of Intelligenceand Counterterrorism for the NYPD, discuss recent developments locally, nationally and around the globe. Deputy Commissioner Miller is as eloquent as he is knowledgeable, and had the full attention of his audience since we all are too aware of the danger and unrest that continues in our city and Country. Specifically, detailing the recent bombings and attempts made by Ahmad Khan Rahami who was ultimately shot and captured in Linden, New Jersey.

Deputy Commissioner John Miller

I would be remiss not to tell you about the upcoming events we have planned for the next few months. Our Thanksgiving meeting is scheduled for November 22nd, at Bobby Van’s Steakhouse on Broad Street. We have the honor of having Assistant Director in Charge - Bill Sweeney as our speaker, Bill comes to us as the ADIC of the FBI, assigned to NY. It promises to be an interesting and informative night for allwho are able to attend this sold out event.

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Pit Boss Ronnie Doda

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Christmas Party

Finally, we will close out the 2016 year with a sure to be entertaining Christmas party on December 9th at Pier Sixty. As many of you may have heard we will have Boomer Esiason, former NY Jets quarterback, and Craig Carton, sports radio hosts as the guest speakers. Please purchase your tickets early so that you do not get closed out of this sure to be popular and entertaining event!

One of my goals, amongst others as this year’s President, is to leave the NLEA a stronger and bigger association than it even is today. I implore our current members to reach out and bring a friend to the next NLEA event. It is through continued fellowship, camaraderie and professionalism that we will all be proud to say that we are members of the National Law Enforcement Association for many years to come.

Please welcome the recently installed 2016 NLEA board of Directors.

President - Michael Sweeney

1st Vice President - Kenneth McGuire

2nd Vice President - Alfred Murphy

Sergeant at Arms - Kevin Harrington

Executive Secretary - John Kenna

Treasurer - Henry deVries

In closing, let us bid farewell to James Fey, who has moved on from his Presidential position toChairman of the NLEA Board. Please wish him good luck as he enjoys his retirement from the NYPD to a hopefully much less stressful position in the private sector, performing Security for Columbia University.

Mr. James Fey

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Mr. James Fey

Included in this News Letter is a special editorial prepared by our very own, Henry deVries, the NLEA Treasurer and Certified Financial Planner for Morgan Stanley. Please read as his insight and expertise in thearea of Estate Planning is comprehensive and informative.

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Estate Planning:Preparing For Major Life Transitions Before They Happen

Reprinted From New York State “PBA Trooper” Magazine, Spring 2016

As we navigate our way through our careers, there comes a time when we can clearly visualize retirement. For most of us, the vision is the same: retirement should be the point in life when things get easier. We envision our mortgages substantially paid down or completely paid off, our kids out of college and beginning their adult lives, and our pension income providing adequate means to maintain our lifestyles. Hopefully good planning and consistent efforts to save have provided a hearty balance in retirementaccounts, allowing for increased income to offset the future effects of inflation on our pension. We look down the road and know that Social Security and Medicare will also provide for high quality of life and management of health care costs. Maybe you have visualized a second career, or plan to travel extensively.Perhaps you wish to move to a warmer climate (in a pension/income tax friendly state) to escape the coldNew York winters. Your vision is yours, and you deserve to make it a reality. While you can’t possibly plan for every conceivable life event that might impact the next phase of life after your service to the State Police, there are a few common pitfalls that can be avoided. Today, I want to shed light on some items, all of which fall under the heading of “Estate Planning” that will help you confidently prepare for retirement and otheri t t t itions in your life caring for our elders.

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Please remember to keep your annual dues up to date. Your membership dues can be paid bycheck via snail mail using the enclosed envelope or through Pay Pal by clicking on our website link -

www.nationallaw.org

Estate Planning:Preparing For Major Life Transitions Before They Happen

Reprinted From New York State “PBA Trooper” Magazine, Spring 2016

As we navigate our way through our careers, there comes a time when we can clearly visualize retirement. For most of us, the vision is the same: retirement should be the point in life when things get easier. We envision our mortgages substantially paid down or completely paid off, our kids out of college and beginning their adult lives, and our pension income providing adequate means to maintain our lifestyles. Hopefully good planning and consistent efforts to save have provided a hearty balance in retirementaccounts, allowing for increased income to offset the future effects of inflation on our pension. We look down the road and know that Social Security and Medicare will also provide for high quality of life and management of health care costs. Maybe you have visualized a second career, or plan to travel extensively.Perhaps you wish to move to a warmer climate (in a pension/income tax friendly state) to escape the coldNew York winters. Your vision is yours, and you deserve to make it a reality. While you can’t possibly plan for every conceivable life event that might impact the next phase of life after your service to the State Police, there are a few common pitfalls that can be avoided. Today, I want to shed light on some items, all of which fall under the heading of “Estate Planning” that will help you confidently prepare for retirement and otherimportant transitions in your life caring for our elders.

As we approach retirement age and anticipate newfound freedom, many of us find ourselves observing the struggles of our parents and in-laws as they age. At some point, our elder family members might turn to us for help, and should you be the “point-person” in that process, good pre-planning, or a lack thereof, can be the game-changer in the time, effort and effectiveness of the assistance you can provide.

A common mistake is to wait for a crisis to occur, at which point it may be too late to avoid unpleasant consequences. I urge you to be proactive. Ask yourself, “What would happen if Mom or Dad (or anyone for whom you might feel responsible) became incapacitated and I had to take over?” There are many questions that need to be answered, and several legal documents that should be considered while the elderfamily member is healthy, competent, and able to participate in the planning process. There are three distinct phases that should be considered: the period of independence, the period of dependence, and ultimately, death. Proactive planning for the transitions between and after each of these periods should bedesigned to reduce confusion, expense, unnecessary taxation or delays and to see to it that the wishes of the elder is met regarding extended care and the use or distribution of assets.

Important Questions You Need to Ask. Have you been appointed as agent under a financial Power of Attorney (POA) so that you can have

access to checking accounts and would you be able to easily pay bills and taxes on behalf of your relative? Do you know the family attorney and accountant, the location of safe deposit boxes, and what

company maintains brokerage, savings and retirement accounts?What insurance coverage does your relative have? How are the policies kept in force? How are the

insurance benefits accessed? Is there a Last Will and Testament (Will) l? Is it up to date? Who is named as the Executor, and is that

person still up to the task? (Note: an outdated will may have an Executor who is no longer capable or willing to complete the time-sensitive responsibilities this role requires)

Is there a living will/health care proxy that clearly states what medical measures your relative would want taken in an extreme circumstance, and allow his or her designee to make decisions once they cannot?Be aware of existing laws regulating the dissemination of health related information. The Health Insurance Portability and Accountability Act (HIPAA) is a federal law that protects every patient’s health care privacy and restricts a health care provider’s disclosure of protected information. In addition to the health care proxy, it’s a good idea to have a “HIPAA release,” identifying what medical information can be disclosed, who can make the disclosure, and to whom the disclosure can be made.

Is the POA up to date? Are the features of the POA consistent with the situation at hand? If your elderly relative was incapacitated, it can be very difficult to access accounts to pay bills, manage or dispose of property, request an IRA distribution, or make long term care decisions without a correctly prepared durable POA document. The importance of a Power of Attorney cannot be overstated. A gift rider to a POA would allow for a distribution of assets in an otherwise “frozen” estate, should there be an extended periodof disability/dependence.

If there is a trust, is it still viable or necessary? What purpose would a new trust serve with regards to avoiding probate, removing assets from the estate, limiting against long term care exposure, protectingagainst creditors/claims, or minimizing estate taxes? Naturally, these answers depend on your family’s financial situation and whether or not there are insurance policies or other funding mechanisms in place to cover your family’s exposure to these risks.

Are beneficiary designations up to date? Is it possible that death, divorce or other circumstances have not been reflected in current beneficiary selections?

The Planning Process. The estate/transitional planning process begins with a family meeting. While it can be difficult to

bring these items to the forefront for discussion, it is critically important to be prepared – and often, elderly relatives often experience tremendous peace of mind knowing that family members are working to ensure long-term financial stability and protection of their hard-earned assets. Sometimes, however, pushback occurs, typically when elders feel that their children are trying to “take over” or are going to “put them out in a home”. This is a highly emotional situation, and treading lightly while keeping the primary purposes inmind is of utmost importance. Various “what if” scenarios lead to obvious questions of who will be empowered to keep things running if the elderly relative cannot do so.

The family meetings serve as a “discovery” process to determine what estate planning has already been done, and which of the above questions have not been adequately addressed or might need to bereviewed. During the discovery phase, you should expect to learn about cash flow, sources of income (e.g.

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pensions, savings, retirement accounts, social security), as well as debts that need to be paid. Understanding the mechanics of how funds come in and out of the household accounts is key to the success of this phase.

Following the initial assessment of household finances, you will also need to conduct an insurance review. Understand aspects of any policies in force for health care, long term care, whole, universal, or term life insurance. Be sure to review policy cash values, beneficiaries, and have a plan to pay premiums if parents are indisposed. A policy which is unknowingly allowed to lapse may negate years of premium payments causing an anticipated benefit to be uncollectible.

You must also become aware of where critical documents are located. Bank statements, brokerage statements, titles, deeds, and estate documents need to be easily retrievable. If there is a safe deposit box, gaining access by having your name added to the official bank records, and securing keys for the box cansave significant time and legal wrangling during a crisis. If applicable, develop a list of relevant internet account usernames and passwords and keep this list up to date. This may be an opportunity to discuss online internet security with seniors, specifically the various methods by which the elderly can be tricked intoproviding personally identifying information in both telephone based and email based scams.

A thorough discovery process, combined with taking necessary steps to have legal access to act on a loved one’s behalf, will clearly help mitigate stress and hardship during transition periods. Knowing where things are and how they operate will help prevent late payments and associated penalties, cancelled insurance policies, lost or unclaimed assets, or other unintended consequences when a relative becomes incapacitated.

The primary purpose of family estate planning is to protect a person’s wishes for what happens tothem and what happens to their assets during illness and at the time of death. A secondary purpose would certainly be to minimize unnecessary complications you could experience once he or she is no longer capable of managing such affairs.

Comprehensive Asset Review.An important step in this process is to create a comprehensive asset review, and to develop an

understanding of how the assets are titled, and how they would pass upon the death of the owner. In somecases, the retitling of assets so that they transfer outside of the probate process (iei.e.; through “transfer ondeath” provisions and the designation of beneficiaries, or through a living trust) can provide tax efficiency and substantially reduce expenses.

Be cautious if you are considering the possibility of placing highly appreciated assets in joint ownership or irrevocable trusts as certain tax advantages may be lost if this is done incorrectly. In all suchsituations, legal and tax advisors should be consulted when considering such steps. There are great advantages to avoiding probate issues when everything has been done correctly. Having assets accuratelydesignated and in a form that passes to the intended beneficiary directly instead of through probate (via awill) saves time, reduces the likelihood of potential legal challenges, avoids the public aspects of probate, and reduces or eliminates court costs.

These are certainly complicated issues - several of which could easily be standalone topics for a series of articles on estate planning. However, hopefully this piece provides you with a broad overview of manyissues commonly faced by our generation. We can all better enjoy our retirement years, and more effortlessly live out what we have visualized for ourselves, if we take some time now to plan accordingly. Due to the complexity and unique nature of every family situation, however, it is important to consult with legal,financial, and tax professionals when conducting estate and transitional family planning.

Henry deVries retired in 2011 as a New York State Police Captain to begin a second career as a Financial Advisor, and recently earned the Certified Financial Planner™ designation. Henry has served as Treasurer for the NLEA since 2015. He can be contacted by email at Henry.devries@morganstanley.com or at 845-334-7915

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