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December wrap-up: gift giving and new year estate planning

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Say goodbye to 2023 and hello to 2024. It’s New Year’s Eve!

Estate Panning for the New Year

Tomorrow starts the New Year. Is one of your resolutions to get a new estate plan? It should be, or,  at least Forbes thinks so. They also offer some considerations for your new documents including the federal estate tax exemption amount dropping in 2026, planning for retirement, planning for loss of capacity, and family business succession. Not sure what an estate plan even entails? Check out this estate planning checklist. The only thing we’re not so keen on: they make references to getting your estate plans checked on every decade- we recommend closer to the five year mark.


‘Tis the season for gift giving. And here at Fleming & Curti, PLC, we have talked about gifts a lot. If your assets are close to the federal estate tax exemption, you may want to make a gift during your lifetime. But, be careful because some gifts may not be advisable, or they may have tax consequences. If you want to wait until you die to give a gift, you may be planning on using a will to make a special gift or a beneficiary designation. But, there may be a problem with that too.

The Cost of Long-Term Care

According to Federal Data, around 2/3 of Americans will need some sort of long-term care as they age. Not only that, but the same data shows that on average, people are using long term care for 3 year. Long term care isn’t cheap though. This calculator shows the cost of elder care in each state. Compared to other states, Arizona is on the cheaper end for nursing homes and assisted living facilities, but more expensive than other states when it comes to home health aides and adult day cares. If you want to know if your income will be enough to meet your needs and age in place, this index may be of help. The New York Times also explored the high cost of long-term care and discussed different calls to bring costs down as they continue to rise.

In other news:

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Robert B. Fleming


Robert Fleming is a Fellow of both the American College of Trust and Estate Counsel and the National Academy of Elder Law Attorneys. He has been certified as a Specialist in Estate and Trust Law by the State Bar of Arizona‘s Board of Legal Specialization, and he is also a Certified Elder Law Attorney by the National Elder Law Foundation. Robert has a long history of involvement in local, state and national organizations. He is most proud of his instrumental involvement in the Special Needs Alliance, the premier national organization for lawyers dealing with special needs trusts and planning.

Robert has two adult children, two young grandchildren and a wife of over fifty years. He is devoted to all of them. He is also very fond of Rosalind Franklin (his office companion corgi), and his homebound cat Muninn. He just likes people, their pets and their stories.

Elizabeth N.R. Friman


Elizabeth Noble Rollings Friman is a principal and licensed fiduciary at Fleming & Curti, PLC. Elizabeth enjoys estate planning and helping families navigate trust and probate administrations. She is passionate about the fiduciary work that she performs as a trustee, personal representative, guardian, and conservator. Elizabeth works with CPAs, financial professionals, case managers, and medical providers to tailor solutions to complex family challenges. Elizabeth is often called upon to serve as a neutral party so that families can avoid protracted legal conflict. Elizabeth relies on the expertise of her team at Fleming & Curti, and as the Firm approaches its third decade, she is proud of the culture of care and consideration that the Firm embodies. Finding workable solutions to sensitive and complex family challenges is something that Elizabeth and the Fleming & Curti team do well.

Amy F. Matheson


Amy Farrell Matheson has worked as an attorney at Fleming & Curti since 2006. A member of the Southern Arizona Estate Planning Council, she is primarily responsible for estate planning and probate matters.

Amy graduated from Wellesley College with a double major in political science and English. She is an honors graduate of Suffolk University Law School and has been admitted to practice in Arizona, Massachusetts, New York, and the District of Columbia.

Prior to joining Fleming & Curti, Amy worked for American Public Television in Boston, and with the international trade group at White & Case, LLP, in Washington, D.C.

Amy’s husband, Tom, is an astronomer at NOIRLab and the Head of Time Domain Services, whose main project is ANTARES. Sadly, this does not involve actual time travel. Amy’s twin daughters are high school students; Finn, her Irish Red and White Setter, remains a puppy at heart.

Famous people's wills

Matthew M. Mansour


Matthew is a law clerk who recently earned his law degree from the University of Arizona James E. Rogers College of Law. His undergraduate degree is in psychology from the University of California, Santa Barbara. Matthew has had a passion for advocacy in the Tucson community since his time as a law student representative in the Workers’ Rights Clinic. He also has worked in both the Pima County Attorney’s Office and the Pima County Public Defender’s Office. He enjoys playing basketball, caring for his cat, and listening to audiobooks narrated by the authors.