Personal Injury Cases: New law effective as of October 1, 2009. If you have been involved in an automobile accident that is not your fault, an important practical question is whether the at-fault driver has insurance, and, if so, how much? The minimum amount of liability insurance required in Connecticut is only $20,000.00 per person and $40,000.00 per incident. Often, that is insufficient to cover damages sustained in a collision. A new law in Connecticut requires the at-fault driver’s insurance company to tell you exactly how much insurance the driver has. Prior to the passage of this law, many insurance companies refused to do so. This new law is important because it fosters prompt settlement of claims, often without the need to initiate a lawsuit. The new law applies to accidents occurring after October 1, 2009.
If you have been involved in an automobile accident, contact us immediately. We stay current on all changes in personal injury law and know what to do to protect your interests.

Medicaid planning: Can you complete the Medicaid application without professional help? If a family member needs Medicaid (Title XIX) to pay for care in a nursing home or at home, a Medicaid application will be required to initiate the process. The Medicaid application is filed with the Department of Social Services (“DSS”) where it is reviewed by an intake worker. The Medicaid application process can be quite daunting. As an example, in most cases, the application requires the production of all of the applicant’s bank statements for the prior four years. A review of the bank statements by the intake worker often results in follow-up questions concerning specific transactions. The job of the intake worker is to scrutinize the applicant’s past transactions (potentially as far back as five years) and verify that nothing has occurred that affects eligibility. A family member may have difficulty assembling the required documents or knowing how to respond to inquiries about past transactions.
Please contact our office if you need help with a Medicaid application. We can help you get through the potential mine field of issues that may be raised by an intake worker.

Estate planning: What is the current status of the Connecticut and federal estate tax?
The 2009 session of the Connecticut Legislature increased the Connecticut estate tax exemption for property passing to non-spouse beneficiaries from $2,000,000.00 to $3,500,000.00, effective as of January 1, 2010. On the federal level, there is no federal estate tax applicable to the estate of anyone dying in 2010, but in 2011 the federal exemption for property passing to non-spouse beneficiaries returns to $1,000,000.00. Everyone expects the federal law to be changed by Congress, but when and how is anyone’s guess. Both the Connecticut and federal estate tax have unlimited exemptions for property passing to a surviving citizen spouse.
If you have questions regarding how the Connecticut or federal estate tax may apply to you, please contact us.

Real estate transactions: Change in federal law will affect residential real estate closing process. For many years, federal law has required the Buyer and Seller of residential real estate to sign what is referred to as a “HUD-1” closing statement. The purpose of the HUD-1 is to disclose all costs associated with the transaction and all adjustments between the Buyer and Seller. It has not been uncommon for the figures on the HUD-1 to change, often at the last minute. The change in federal law requires a mortgage lender to give the Buyer/Borrower a Good Faith Estimate of all closing costs at least 10 days prior to the closing. In most cases, the closing costs disclosed on the Good Faith Estimate cannot be changed at the closing. This change in federal law puts a premium on accurately determining all closing costs much earlier in the process.
Whether you are a Buyer or a Seller, we will explain the HUD-1 and Good Faith Estimate and assure that your interests are protected by the terms of the Purchase and Sale Agreement and at the closing.

Business entities: Seller/Owner financing. When a business is sold, it increasingly is common for the Seller to take back what is referred to as “Seller/Owner financing”. This means that part of the purchase price for the business will not be paid in cash at the closing; rather, it will be paid by the Buyer to the Seller over time. In today’s economic climate it often is difficult for a potential Buyer to obtain the amount of Bank financing needed to permit the purchase of the business for the contract price. In those circumstances, there is a strong incentive for the Seller to finance the short fall. If this occurs, it is critically important that the Purchase and Sale Agreement spell out the terms of the financing, the security for the financing, and the remedies in the event of a default.
Whether you are selling a business or buying a business, we have the experience needed to assure that your interests are protected by the terms of the Purchase and Sale Agreement and at the closing.

We hope you have found this newsletter informative and helpful. Please call us if you, a family member, friend, or colleague requires legal services in any of the practice areas covered in our office. As always, we are here to serve our past and present clients, and we welcome new referrals.

Very truly yours,

STEVEN P. FLOMAN ALLISON M. DEPAOLA BERNARD J. KITO, III.

This is the eighth newsletter I have sent to clients since January, 2006. As many of you know, I recently have welcomed Attorneys Allison M. DePaola and Bernard J. Kito, III to my staff and they have participated in writing this newsletter. We expect to continue to provide the same careful, individually crafted, personalized, and cost effective legal counsel, advice, and representation that I have provided many of you in the areas of law discussed in this and earlier newsletters. In addition to these practice areas, we now will provide counsel, advice, and representation in all aspects of family law, and in employment law including subjects such as unemployment compensation, hiring and termination, and other employment issues.

Personal Injury Cases: What is a statute of limitations? It is a legal doctrine that requires you to start a lawsuit against the person who has injured you within a certain period of time after you have been injured. In most cases, the statute of limitations requires that the suit be started no later than two years from the date of your injury. In some cases, the period may be extended to three years from the date of your injury. If you do not start a lawsuit within the required time period, your right to do so is barred.

Rules concerning the statute of limitations are construed very strictly. If you have been injured, please contact us immediately. An important part of our responsibility is to assure that your lawsuit is started before the statute of limitations expires.

Medicaid planning: New rules concerning continuing care retirement communities: In most instances the equity in a home owned by husband and wife is an “excluded asset” for Medicaid eligibility purposes. However, if husband and wife sell their home and use the proceeds as an entrance fee to a continuing care retirement community, new rules say that in most instances the entrance fee no longer is an “excluded asset”, but, rather, now is an “available asset”. The change is the combined result of the 2005 Deficit Reduction Act (effective as of February 8, 2006) and proposed changes to the Connecticut Uniform Policy Manual (“UPM”). The UPM is the Manual used to administer the Connecticut Medicaid program.

Please contact our office immediately if you are considering a move to a continuing care retirement community. We may be able to negotiate language in the entrance agreement that will avoid this harsh result.

Estate planning: What is the status of estate planning for same sex couples?

Public Act 09-13 was recently passed by the Connecticut Legislature and signed by Governor Jodi Rell.  This Public Act changes the legal definition of “marriage” in Connecticut to mean the legal union of two persons.  Connecticut previously defined marriage as the union of a man and a woman.  This Public Act also transforms existing civil unions into marriages as of October 1, 2010, unless the civil union has been previously annulled or dissolved, or is in the process of dissolution.

If you have questions regarding this new Public Act or would like to learn more about estate planning for same sex couples, we would be pleased to meet with you, discuss your questions and address your specific family circumstances.

Real estate transactions: What is owner’s title insurance and why do I need it? When you purchase a home, your lender will insist that you have a title insurance policy for the amount of your mortgage loan. It is important that you also have coverage to insure your ownership interest. There are many potential defects in title that simply cannot be discovered, even with a careful title search. A few examples include forged deeds, unreleased mortgages or other liens, claims by Indian nations, and transfers by persons without legal capacity. For a modest price, an owner’s title insurance policy will give you coverage for any such title defects.

We would be pleased to answer your questions about title insurance or any other aspects of your home purchase.

Business entities: What is a Severance Agreement? In the absence of a contract that obligates an employer to provide benefits beyond COBRA health coverage to a terminated employee, there is no legal obligation for most employers to do so. Nevertheless, many employers voluntarily choose to offer an employee a severance package upon the termination of the employee’s employment. In order to receive the benefits offered by the employer, the employee will be asked to sign a Severance Agreement, sometimes referred to as a Separation Agreement or a Termination Agreement. Such Agreements typically state that the employee’s acceptance of the benefits provided in the Severance Agreement constitutes a waiver of most claims the employee may have against the employer. The specific terms of a Severance Agreement are very important and should be carefully reviewed by both employer and employee.

Whether you are an employer or an employee, we can prepare and/or review a Severance Agreement that protects your interests.

We hope you have found this newsletter informative and helpful. Please do not hesitate to call us if you, a family member, friend, or colleague requires legal services in any of the practice areas handled in our office. As always, we are here to serve our past and present clients, and we also welcome new referrals.

Very truly yours,

SPF/jm                                                                       STEVEN P. FLOMAN

This is the seventh newsletter I have sent to clients since January, 2006. If you have not received past newsletters and would like to access them, you may do so on our web site at www.cantorfloman.com. The web site includes an index by subject matter.

Personal Injury Cases: Has a family member been injured in a nursing home? Many families answer “yes” to that question. Injuries include bed sores, infections, choking on food, dehydration, incorrect medication, and fractured bones from falls from bed, wheel chairs, or during transfers. Here are some ways in which the legal issues concerning a nursing home injury differ from those related to an injury sustained in an automobile collision.

• Connecticut law requires the nursing home to maintain detailed records concerning patient care. These records often provide important clues about what happened. This is particularly important if the family member has some degree of cognitive limitation that impairs observation or communication skills.
• Connecticut law requires the nursing home to file a report with the Connecticut Department of Public Health describing the injury, explaining how it happened, and outlining a course of action to prevent similar occurrences. This report also provides important clues about what happened.
• Connecticut law has established a “Patients’ Bill of Rights” applicable to patients in nursing homes. The provisions of the Patients’ Bill of Rights are helpful in establishing a standard of care that must be followed by a nursing home.

We successfully have represented the families of individuals who have been injured in nursing homes. In fact, one of our employees is a nurse with past experience working in a nursing home. We encourage you to contact us if a family member has been injured. You can access the Patients’ Bill of Rights and other information about nursing homes by visiting the Department of Public Health website at www.ct.gov/dph.

Medicaid planning: How have the rules changed concerning “immediate annuities” owned by a Medicaid applicant? The rules concerning Medicaid eligibility for an applicant or spouse of the applicant who owns an “immediate annuity” (one that is paying out a fixed monthly or yearly sum for a specified period of time) have changed dramatically. The changes are the combined result of the 2005 Deficit Reduction Act (effective as of February 8, 2006) and proposed changes to the Connecticut Uniform Policy Manual (“UPM”). The UPM is the Manual used to administer the Connecticut Medicaid program. Here are some of the changes.

• Annuities purchased or annuitized after February 8, 2006 must be irrevocable, non-assignable, and actuarially sound.
• Connecticut contends that all annuities, whether purchased or annuitized before or after February 8, 2006, must name the State as the primary beneficiary to the extent of Medicaid benefits actually paid out by the State. Although this position may violate federal law, no Court yet has ruled on the issue.
• Connecticut contends that any immediate annuity owned by a Medicaid applicant is treated both as a source of income for the Medicaid applicant, and, as well, an asset owned by the applicant. Although this position may violate federal law, no Court yet has ruled on the issue.

If there is a reasonable possibility a family member will apply for Medicaid and the applicant or the applicant’s spouse either owns an annuity or is thinking of purchasing one, contact us for a full discussion of the new Medicaid annuity rules and how they may impact your family.

Estate planning: What is the current status of the federal estate tax for assets passing to non-spouse beneficiaries? To use a somewhat overused expression, it is “up in the air”.

• The value of assets that can pass, federal estate tax free, to non-spouse beneficiaries increased to $3,500,000.00 on January 1, 2009; transfers between spouses remain tax-free in unlimited amounts.
• In 2010, there is no federal estate tax at all.  
• However, in 2011, the value of assets that can pass, federal estate tax free, to non-spouse beneficiaries is reduced to $1,000,000.00; the federal estate tax begins at 45% on the first dollar above $1,000,000.00.
• Most commentators expect the law to change in 2009, but no one knows how it will change; there is a large federal deficit and the federal estate tax is a hot political issue.
• The federal estate tax includes life insurance proceeds, retirement accounts, assets in a revocable trust (living trust) and all other assets owned by a decedent.
• Because of the broad scope of assets included as part of the federal estate tax base, many people are surprised to find that their estate may face a potential federal estate tax obligation.  

We would be glad to meet with you to help you prepare an estate plan that avoids or minimizes exposure to the federal estate tax.

Real estate transactions: Should I bid on a house being sold at a foreclosure sale? You may end up as the owner at an attractive price, but there are significant elements of risk. A foreclosure sale is conducted by an attorney who has been appointed by the Court. The legal title of the attorney who conducts the sale is “Committee”.

• A sign on the property and an advertisement in a local paper will give you the date and time of the sale, and the amount of the required deposit. The property is sold to the highest bidder.
• You must take the property “as is”. In some instances you may be able to walk through the house for one hour before the bidding, but, at best, your ability to note physical or structural problems will be limited.
• There is no financing contingency. If you are the successful bidder you must give the Committee a certified check for the required deposit on the day of the sale. You must be prepared to pay the entire balance within thirty (30) days after the sale has been approved by the Court; if you do not do so, your deposit is forfeited.
• If you intend to bid at the sale, a title search of the Land Records is advisable. If you are the successful bidder, the purchase of an owner’s title insurance policy on the closing date is advisable.

We would be pleased to guide you through the process if you are considering bidding at a foreclosure sale.

Business entities: The importance of being licensed. If your business requires licensing by a State agency, treat the requirement seriously. In Connecticut, many trades and professions are licensed through the Department of Consumer Protection.

• A few examples of businesses that require licensing are health clubs, heating and cooling contractors, electricians, home improvement contractors, solar heating contractors, real estate appraisers, real estate brokers, and new home construction contractors; there are many others.
• Connecticut Courts consistently apply the doctrine of “illegality” to prevent an unlicensed business from collecting money owed it pursuant to the terms of a written contract.
• Connecticut Courts use the same doctrine of “illegality” to prevent the business from recovering the fair value of the work it has performed pursuant to a non-contractual theory of recovery referred to as “quantum meruit”.
• You can obtain additional information about business licensing requirements by visiting the web site of the Department of Consumer Protection at www.ct.gov/dcp.  

If you are in business, contact us so we can help assure that your business has satisfied all licensing requirements.

We hope you have found this newsletter informative and helpful. Please do not hesitate to call us if you, a family member, friend, or colleague requires legal services in any of the practice areas handled in our office. As always, we are here to serve our past and present clients, and we also welcome new referrals.

Very truly yours,

SPF/jm                                                                       STEVEN P. FLOMAN

Personal Injury Cases: How is a value placed on losses sustained in an automobile collision?

• How much physical damage was done to each car? For example, a fender bender is not treated as seriously as a collision that causes substantial damage to one or both of the cars.

• What injuries were sustained? For example, in most cases, a broken bone will be considered a more significant injury than a sprained neck or back.

• Is there a permanent injury? Some injuries clear up after several months; others may have an impact on you for the rest of your life.

• Have you missed time from work?

• Do you have out of pocket medical expenses?

• How are your symptoms and injuries described in your medical records? For example, did you tell a health care provider that your neck really hurts, but the entry in the medical record says you are continuing to improve?

• Do your medical records before the collision reflect normal age related changes to the parts of your body injured in the collision?

• How have the injuries affected your life? For example, are you back to the same routines you followed before the collision, or have things changed for you, even if only slightly?

If you have been injured on snow or ice we would be pleased to meet with you. A thorough investigation of legal responsibility for an injury sustained on snow or ice almost always includes photographs of the area, weather reports showing precipitation and temperature during relevant time periods, and a determination of who is in control of the area where the injury occurred.

Medicaid planning: Government programs that help you stay at home.

• The Connecticut Home Care Program for Elders (CHCPE) is administered by the Department of Social Services. It can pay for home health aides, companions, adult day care, transportation to medical appointments, and related services that make it easier to stay at home.

• The CONNPACE program is administered by the Department of Social Services and provides assistance with the cost of prescription medicine.

• Medicare home care benefits are part of the coverage available through Medicare Part A. Services can include intermittent skilled nursing care, physical and occupational therapy, and home health aides.

• Medicare hospice services are part of the coverage available through Medicare Part A. Services include prescription medicine, nursing and other medical care, and grief counseling.

• Veterans and surviving spouses of veterans may be eligible for what is referred to as the Aid and Attendance Benefit. The Aid and Attendance Benefit is a monthly cash payment made to the veteran or surviving spouse. The program is administered by the Department of Veterans’ Affairs.

The goal of each program is to make it easier for an elderly or disabled family member to stay at home. We would be pleased to meet with you to help you assess whether a family member is eligible for one or more of these important government benefit programs.

Estate planning: I’m not old! Why do I need to do this?

• A Durable Power of Attorney Instrument authorizes others to make financial decisions for you if you become incapacitated as the result of an accident or an illness.

• Health Care Instructions authorize others to make health care decisions for you if you become incapacitated as the result of an accident or an illness, including decisions about the termination of life support systems.

• Young adults at college or work away from home should not overlook the need for these important documents.

• In the absence of a Durable Power of Attorney Instrument and Health Care Instructions it may be necessary for a family member to ask the Probate Court to appoint a conservator to make those decisions for you.

We would be glad to meet with you to prepare these important documents.

Real estate transactions: We’re thinking of buying a home together, but we’re not married.

• Ideally, the agreement should be entered into prior to the purchase or shortly after the purchase.

• The agreement should cover subjects such as responsibility for expenses while living together, sharing appreciation and depreciation, allocating tax benefits and burdens, buy-out options, and a mechanism for resolving disputes.

• Statutory provisions applicable to the division of property when a marriage or civil union fails are not applicable, but may provide helpful guidance.

• Because of the potentially conflicting interests, the same law firm should not represent both parties.

• Although love, affection, and friendship abound in the beginning, it is important not to lose sight of the fact that the purchase also is a business transaction and should be treated as such.

We would be pleased to meet with you to help prepare an agreement that protects your interests and, at the same time, treats your partner with respect and sensitivity.

Business entities: Maintain your liability insurance.

• Example 1: Owner is driving the company car on company business and goes through a red light colliding with another car and injuring the other driver. In this example, the owner, because he is the driver, has personal liability for the injuries to the other driver that have been caused by the ownerÍs negligent driving; this is so even though the owner is driving the car on company business.

• Example 2: An employee is driving the company car on company business and goes through a red light colliding with another car and injuring the other driver. In this example, the owner has no personal liability for the injuries caused by the negligent driving of his employee, because the employee is acting as an agent of the company and not the owner.

• Be sure to maintain insurance sufficient to insure the owner’s potential liability in circumstances in which the owner’s negligent conduct may cause an injury.

We can help you structure your business entity in a manner that minimizes the circumstances in which the owner may have personal liability arising out of the conduct of the business.

Our job is to present your case persuasively to the other driver”s insurance company. If a reasonable settlement can not be negotiated with the insurance company, our job, then, is to present your case persuasively to the judge or jury who ultimately determines “fair, just, and reasonable damages” for your losses.

Very truly yours,
STEVEN P. FLOMAN

Personal Injury Cases: How do snow and ice affect legal liability? Although Southern Connecticut winters are not as consistently filled with snow and ice as they once were, we still contend with snow or ice on many days and nights in the winter months. How does the presence of snow or ice affect legal liability?

• If you are the driver of a vehicle on a road that has snow or ice, you must use a sufficient extra degree of care to keep your vehicle under control.

• If you are the owner of a home, you must clean your sidewalk within a reasonable period of time after a storm has ended.

• If you live in an apartment building or condominium complex, the person in control must clean sidewalks and parking areas within a reasonable period of time after a storm has ended.

• If you are shopping in a complex of retail stores, the person in control of the complex must clean the sidewalks and parking areas within a reasonable period of time after a storm has ended.

If you have been injured on snow or ice we would be pleased to meet with you. A thorough investigation of legal responsibility for an injury sustained on snow or ice almost always includes photographs of the area, weather reports showing precipitation and temperature during relevant time periods, and a determination of who is in control of the area where the injury occurred.

Medicaid planning: What if the healthy spouse dies first?

• Retitle most family assets so that they are owned by the healthy spouse.

• Change the Will of the healthy spouse to provide that on his/her death the assets pass directly to the children or to an “income only” trust for the ill spouse.

We would be pleased to meet with you, discuss your specific family and financial circumstances, and, if appropriate, prepare the documents needed to implement this important type of protection for your assets.

Estate planning: How do I protect the children of my prior marriage?

• Trust your spouse to carry out your wishes at his/her death. There is an element of risk with this approach. What if the relationship between your spouse and your children becomes strained after your death?

• Provide for an outright disposition to your children of a portion of your estate at the time of your death. This will assure that your children receive the assets designated for them immediately after your death.

• Create a spousal trust for a portion of your estate at the time of your death. The terms of the trust will provide that your spouse receives the income from the trust during his/her lifetime, but the entire principal of the trust will pass to your children after your spouse’s death.

• Enter into a pre-nuptial agreement which contractually dictates the disposition of assets owned prior to your marriage.

We would be pleased to meet with you, discuss your specific family and financial circumstances, and develop a plan that appropriately balances the interests of your children and your present spouse.

Real estate transactions: Is a reverse mortgage right for you?

• Available to homeowners 62 or older, with limits on the amount that can be borrowed determined by your age and the value of your home.

• An attractive feature of a reverse mortgage is that no repayment is required while the homeowner is alive and living in the home.

• Money can be taken as a lump sum or as a periodic income stream.

• Interest accrues on the amount that has been borrowed, thereby reducing the equity in the home over time.

• Interest rates and loan charges for most reverse mortgage products tend to be higher than conventional mortgages or lines of credit.

• Compare a conventional line of credit as an alternative way to access cash from your home, when needed.

We would be pleased to meet with you to help determine if a reverse mortgage is appropriate for you.

Business entities: Maintain protection for your non-business assets.

• Avoid giving a personal guaranty for a business obligation, if possible.

• Be certain that personal assets are not titled in the name of the business entity.

• If you have multiple businesses it often is advisable to have separate business entities for each business. If one business fails, it will not take down the other.

• In giving financial statements for the business, avoid the temptation to include non-business assets on the statement as a way of enhancing the financial profile of the business.

Maintaining the protection of non-business assets requires ongoing vigilance by the business owner. If you have questions about a business transaction and how it may affect your non-business assets, we would be glad to meet with you.<BR
Insurance Company Bad Faith: Long term disability policies.

• The starting point for the analysis always is the language of the policy. The definition of “disability” may differ significantly from policy to policy.

• Any ambiguity in the policy is construed in favor of you, the insured. The legal doctrine that requires this is called contra proferentem, discussed in greater detail in our January, 2007 newsletter.

• If the policy is an employer furnished policy and the insurance company turns you down, federal law provides that a court review of the insurance company’s decision is limited to determining if the decision was reasonable based on the medical evidence the insurance company had in its possession.

• On the other hand, if the policy is a privately purchased policy and the insurance company turns you down, a court review of the insurance company’s decision is not so limited; rather, the court independently reviews all of the medical evidence to determine if you are disabled.

We can help you by discussing the options you have if the insurance company has denied your request for long term disability benefits.

I hope you have found this newsletter informative and helpful. Please do not hesitate to call us if you, a family member, friend, or colleague requires legal services in any of the practice areas handled in our office. As always, we are here to serve our past and present clients, and we also welcome new referrals.

Very truly yours,
STEVEN P. FLOMAN

• As an example, if you have $50,000.00 of UM/UIM Coverage, the at fault driver has no insurance, and the damages for your personal injury are $50,000.00, your insurance company is obligated to pay you $50,000.00.

• As another example, if you have $50,000.00 of UM/UIM Coverage, the at fault driver has $20,000.00 of insurance, and the damages for your personal injury are $50,000.00, your insurance company is obligated to pay you $30,000.00.

There are time limits for notifying your insurance company that you are making a UM/UIM claim. An important responsibility of our office is to assure that those time limits are complied with.

Medicaid planning: Should you give your home to your children now?

• If one spouse is in a nursing home, but the other spouse remains at home, the family home is an excluded asset any way.

• If one child has lived with you for at least the past two years, giving the home to that particular child may have no negative Medicaid consequences, but giving it to all children may have negative Medicaid consequences.

• What is the likelihood that one or more of the children who own your home will experience financial difficulty?

• What is the likelihood that one or more of the children who own your home will experience marital problems?

• If your home is sold by your children before your death, there almost certainly will be state and federal capital gains taxes that could have been avoided if you had not given the home to the children.

We would be pleased to meet with you to review your individual family circumstances and determine whether giving the home to your children, now, makes sense for you.

Wills, trusts, and estate planning: Who do you tell?

Real estate transactions: Will the closing really take place on the closing date?

Business entities: What happens if an owner dies or becomes disabled?

Insurance Company Bad Faith: What happens if the company says they won’t cover you?

Very truly yours,
STEVEN P. FLOMAN

Medicaid Planning: The look back period for gifts has been increased from three years to five years.

Wills, Trusts, and Estate Planning:The importance of funding a revocable trust (“living trust.”)

Real Estate Transactions: A “letter of intent” or “memorandum of understanding” can have legal significance.

Business Entities: Arbitration provisions in business agreements can be helpful, but need to be thought through with care.

Worker’s Compensation: Social security offset is repealed.

Insurance Company Bad Faith: In most cases, there is no independent claim for damages for the bad faith processing of a worker’s compensation claim.

Very truly yours,
STEVEN P. FLOMAN

MEDICAID PLANNING:

WILLS, TRUSTS, and ESTATE PLANNING:

REAL ESTATE TRANSACTIONS:

BUSINESS ENTITIES:

WORKER’S COMPENSATION:

INSURANCE COMPANY BAD FAITH:

Very truly yours,
STEVEN P. FLOMAN