Wednesday, December 22, 2010

New 2011 Estate Tax Law Summary

Here's a good summary of the new laws concerning the estate tax and planning opportunities over the next couple of years.

By Julius Giarmarco December 21, 2010

On December 17, 2010, President Obama signed into law H.R. 4853, The Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010. This two-year tax extenders bill makes significant changes to the gift, estate and generation skipping transfer tax (GST).

Exemption and rate

For 2011 and 2012, H.R. 4853 sets the gift, estate and GST exemption at $5 million per person and $10 million per couple, with a tax rate of 35 percent. Thus, the estate, gift and GST exemptions are unified again for two years. The $5 million exemption amount is indexed for inflation beginning in 2012. But remember that these changes are for only two years. On January 1, 2013, unless Congress acts again, the gift, estate and GST tax exemption will be $1 million (adjusted for inflation) with a top tax rate of 55 percent.

Optional retroactivity for 2010 decedents

Estates of persons who died in 2010 will have the option of electing no estate tax with a modified carryover basis — i.e., a limited step-up in basis of $1.3 million, plus $3 million for property passing to a spouse — or a $5 million exemption with a complete step-up in basis. Any election would be revocable only with the consent of the IRS.

Gifts and generation skipping transfers

For 2010, the gift tax exemption remains at $1 million with a tax rate of 35 percent, and the GST exemption is $5 million with a 0 percent GST tax rate. For 2011 and 2012, the gift and GST tax exemption is $5 million per person and $10 million per couple, with a top rate of 35 percent. Since it's possible that in 2013, the estate, gift and GST exemptions might drop to $1 million (as adjusted for inflation) with a top rate of 55 percent, persons with large estates should consider using their $5 million gift and GST tax exemptions in 2011 or 2012.

H.R. 4853 clarifies that direct skips to trusts for grandchildren in 2010 will not result in the GST tax applying when distributions are made from the trust to the grandchild in later years. Therefore, it is possible (before year end) for a grandparent to transfer significant funds in trust for grandchildren, pay only a 35 percent gift tax and defer any estate tax until the grandchild's death. In any other year, the grandparent would have to pay GST tax of 35 percent in addition to the 35 percent gift tax. On the gift tax return reporting the 2010 transfer, the grandparent must opt out of the automatic GST allocation rules.

1) the deceased spouse's unused exemption is not indexed for inflation;
2) the unused exemption from the first deceased spouse will be lost if the surviving spouse remarries and survives his/her next spouse;
3) the growth in the assets in the credit shelter trust are removed from the surviving spouse's estate;
4) there is no portability of the GST exemption; and
5) the credit shelter trust allows the deceased spouse to make certain that the assets in the credit shelter trust are managed and distributed according to his/her wishes (and not those of the surviving spouse).

Portability of estate tax exemptions between spouses

For persons dying in 2011 or 2012, the executor of the estate may transfer any unused estate tax exemption to a surviving spouse — on a timely filed estate tax return. However, to prohibit "serial" marriages, only the most recent deceased spouse's unused exemption may be transferred by the surviving spouse.

Despite the relative simplicity of portability, there are several reasons for still using credit shelter trusts at the first spouse's death, including:

1) the deceased spouse's unused exemption is not indexed for inflation;
2) the unused exemption from the first deceased spouse will be lost if the surviving spouse remarries and survives his/her next spouse;
3) the growth in the assets in the credit shelter trust are removed from the surviving spouse's estate;
4) there is no portability of the GST exemption; and
5) the credit shelter trust allows the deceased spouse to make certain that the assets in the credit shelter trust are managed and distributed according to his/her wishes (and not those of the surviving spouse).

Planning opportunities

The ability to gift $5 million — $10 million for a married couple — without having to pay a gift tax will allow high-net-worth individuals to put a huge dent in their estate tax bill. For example, a gift of $10 million by a married grantor to an intentionally defective irrevocable trust (IDIT) will permit a sale of $90 million dollars of assets to the IDIT at current historically low interest rates. Further estate tax reduction occurs because the grantor is now paying income taxes on the income generated by the entire $100 million in the IDIT.

Moreover, if the assets gifted and sold to the IDIT can be discounted — for lack of control and lack of marketability — the value that can be transferred via the IDIT is further expanded. Finally, further leverage of the gift and GST tax exemption can be accomplished by having the IDIT use a portion of its cash flow to purchase life insurance on the life of the grantor or the joint lives of the grantor and his/her spouse.

With every new tax law comes challenges and opportunities. The 2010 Tax Act offers plenty of both.

Paula Straub

Tuesday, December 07, 2010

Looks Like We Are Getting A Reprieve

Looks like we will get a reprieve from capital gains tax increases for the next couple of years.

Why this couldn't have been decided months ago I have no idea. Makes no sense to raise taxes until we get this economy back on track.

Here are some of the highlights- but nothing has been passed just yet. I believe it will happen very soon.

Individual tax rates: The agreement would extend the Bush-era tax rates for two years for all taxpayers. Current rates would remain in place, with a top rate of 35%.

Capital gains: Current rates would be extended, and the top rate on long-term capital gains would remain at its historic low of 15% for two years. The rate applies to gains on assets held longer than a year.

Dividends: Current rates would be extended, and the top rate for qualified dividends—those on most stocks held longer than two months—would remain 15% for two years.
Payroll tax: The agreement calls for a two-percentage-point cut in the employee's portion of payroll (FICA) taxes, just for 2011. The change would make the tax 4.2% instead of 6.2% on the first $106,800 of wages per worker, according to the nonpartisan Tax Policy Center. No phase-in or phase-out or other limit was specified by the White House document, so the maximum a working couple could pocket is $4,272—$2,136 per individual wage-earner.

Alternative minimum tax: A two-year "patch," for 2010 and 2011, would keep the AMT exemption at or near current levels. Without the patch, 21 million additional taxpayers would owe AMT for 2010.

Estate and gift tax: No language on the estate or gift tax appeared in the document released by the White House, but a source familiar with the framework said it includes an estate-tax provision for 2011 and 2012 that has a top rate of 35% and an exemption of $5 million per individual.

Stay tuned for more info over the next week or two.

Paula Straub

Tuesday, November 30, 2010

Still Waiting for Capital Gains Changes for 2011

Well, it's almost December and we still are waiting to find out what is going to happen to the capital gains tax rates and Estate Tax rate for next year.

I really thought earlier in the year we would get notification that the estate tax rates reverted back to 2009 but no such luck.

It's great if you are rich and die with cash type assets to pass on estate tax free to your heirs in 2010 but you have a whole other ball of wax to deal with if you are rich in stocks and real estate which have capital gains tax consequences.

I have been lax in posting because Congress is waiting until the last possible minute to inform us of what to expect in the New Year.

I am rooting for the Bush tax cuts to be extended for at least two years to let things with this economy settle down and give us the ability to plan accordingly.

I do believe in the next 30 days we will find some common ground so until then, I wait with everyone else with fingers crossed.

The good news is that I am seeing some capital freeing up for business purchases. I hope this is a trend that will continue for real estate because it's been a long time coming!

Paula Straub

Wednesday, September 22, 2010

Nightmares for Heirs of Descedents from 2010

This year's estate planning rules are really messing a lot of family's up. There is still the question if the unusual rules for 2010 only will remain in effect or if legislators will do something before the end of the year and make it retroactive to Jan 1, 2010. This is causing a lot of lawyers to freeze estates of those who have passed away this year because they don't want to do something that can't be reversed. The following is an exerpt from a Financial Advisor article that shows that even the IRS has not issued the forms required to file an estate tax return. You would think someone whould have been all over this by now but it is just one more way our government is dropping the ball. They should be ashamed.

"The prospect of a retroactive estate tax also plays into how quickly people are collecting on bequests. The worry is that lawmakers could levy such a tax, going back to the start of the year. In that case, a beneficiary who had already taken an inheritance tax-free might owe tax after all.

This possibility grows slimmer each day, but worries about it carry enough weight to have prompted some advisers to freeze wills until the end of the year.

Lauren Y. Detzel, chairman of the estate and succession-planning department at Dean, Mead, Egerton, Bloodworth, Capouano & Bozarth in Orlando, Fla., said a big concern are new income-tax rules to figure the value of inherited items. The task is to find the cost basis of an item for tax purposes, used to figure capital gains once the item is ultimately sold.

Under usual rules, the basis for heirs is what the asset was worth when the person died. For items inherited this year, though, heirs must "carry over" the basis, valuing the asset at its original cost.

When the estate tax lapsed, a new requirement was made for estates with non-cash assets over $1.3 million to notify the Internal Revenue Service of basis adjustments. The statute lists information that must be contained in the report but also refers to IRS regulations that haven't yet been issued.

Duncan E. Osborne, a partner at Osborne, Helman, Knebel & Deleery, said the newly required tax return hasn't even been issued yet. With the possibility the law may change and no clear knowledge of what tax filings need to be done, it is very difficult for attorneys to close an estate, he said.

The Deferred Sales TrustTM may solve some of these issues. If you have a large amount of property in your estate you wish to pass to heirs on a tax preferred basis go to Deferred Sales TrustTM Info and find out what you need to do to prepare.

Tuesday, September 07, 2010

Reminder about 2010 Estate Tax/Capital Gains Tax Rule Changes

As you probably know, there is no estate tax due for people who die in 2010. All year, we have been expecting the estate tax laws to be updated (and possibly imposed retroactively to January 1, 2010) but that has not happened. Further, it now appears that there will be no changes for 2010 and that people who die this year will not owe any estate taxes (or more accurately, their estate won't owe any estate taxes.)

However, that doesn't mean that large estates get a "free pass" this year. Things might even be more complicated. That is because a "carryover basis" rule is in effect this year. In previous years, people inheriting property enjoyed a "step up" in basis. That is, the basis of the property they inherited was generally the value of the property when the previous owner died. In 2010 however, people inheriting property also inherit the decedent's tax basis. This means that if you are inheriting property this year, you have to hope the decedent kept very detailed records.

The executor administering the estate can, however, increase the basis of the assets by $1.3M plus any expiring loss carryforwards and the amount by which any asset is worth less than its original cost. The practical implication of this $1.3M is that any estate with untaxed appreciation of up to $1.3M will escape tax free. However, the executor is responsible for designating those assets that will receive the $1.3M. If he or she doesn't pick the assets you inherited, you could find yourself owing taxes upon the sale of the inherited property. However, the good news is that the gains will be taxed at capital gains tax rates.

It is important to note that assets that pass to a surviving spouse are entitled to another $3M in untaxed apprection so it is still possible to shelter as much as $4.3M in appreciation. If you are the executor of an estate for someone who died in 2010, be sure to seek the assistance of a CPA because the rules can be very complicated and you don't want to make a costly error. And if you inherit assets from someone who died in 2010 be sure you know the basis of the asset and if you might owe capital gains taxes be careful to time the sale to minimize any taxes.

The Deferred Sales Trust can really help in this planning process. Go to for more info

Tuesday, August 24, 2010

Five Great Ways To Lose Money When Selling Assets

Here are some great ways to lose money on the sale of your appreciated asset.

1. Forget exploring options and pay all taxes due at once from proceeds of sale.

Most sellers get an offer, sell their asset and don’t or even know about all the tax consequences until their tax return is due. Then it’s too late to do anything but pay the piper, and the bill is usually much larger than anticipated.

2. Borrow money against the asset during ownership or prior to sale so that you owe more than your adjusted cost basis.

This is called mortgage over basis and is a problem for a lot of owners. It is a common misconception that taxes are only owed on equity in the asset (what’s left after paying all the creditors). Imagine the surprise when you might have to dig into savings or take out a loan to cover the tax bill!

3. Become the banker for the buyer.

It may sound appealing to make out your own installment agreement with the buyer, where they pay you over time with interest and you get to defer your taxes. That is, until the buyer defaults, is slow to pay or you have to go through the foreclosure process and get the asset back in worse shape than you left it. If this is retirement income you may not be able to afford missed payments, court costs or pulling money from savings to get the foreclosed asset back up to par.

4. When you hold the installment note, the sellers refinances and you get the tax bill.

Another downfall of being the bank is that if the buyer refinances the loan and pays you back all at once, your tax deferral ends there. That nice long income stream is gone and you get to pay the remainder of tax due.

5. Opt to do a 1031 property exchange to save on taxes and have the exchange fall through.

This is a fairly common occurrence if not enough properties were identified for exchange, the sellers pulls out, or any of the other IRS deadlines are missed during the process. Now all taxes are due and you no longer have any options.

If only someone had warned you of what might happen before it was too late…

The good news is that there are options to consider that can avoid all of the above mistakes if you know how to find them.

The Deferred Sales Trust™ is a very effective and tax compliant tool which can help you maximize your proceeds and minimize your tax consequences. Developed in 2002 and available exclusively through members of the Estate Planning Team, the DST allows for safe tax deferral and effective financial planning which can facilitate a secure retirement. For more information and an illustration of the Deferred Sales Trust™, go to

Paula Straub, a capital gains tax saving strategist and owner of Save Gains Tax LLC in San Marcos, CA is able to compare and contrast a number of tax strategies and help sellers across the United States maximize their sale proceeds. Paula can be reached directly at (760)917-0858,, or at .

Collecting more taxes than is absolutely necessary is legalized robbery. ~Calvin Coolidge

The avoidance of taxes is the only intellectual pursuit that carries any reward.
-- John Maynard Keynes

Friday, July 30, 2010

Now Offering Deferred Sales Trusts to Minimize Capital Gains Tax Savings

This news just in. I am now offering Deferred Sales Trusts to Minimize Capital Gains Tax Savings. Just one more great tool in the belt.

I will be posting more on this option, but one of the strengths is that Private Letter Rulings have been favorably issued on this strategy. This is always a comfort for those who wonder if the IRS will challenge in later years.

You can get an illustration for your situation on my special web page which is

Paula Straub

Thursday, July 08, 2010

News on Future Capital Gains Tax Possibilities

Found this on the Washington Wire Today. Who knows exactly what is coming down the pike!

By John D. McKinnon
Treasury Secretary Tim Geithner offered a glimmer of hope to investors who are facing huge tax increases on capital gains and dividends next January.

In a CNBC interview late Wednesday, Geithner said the Obama administration still hopes to hold the top tax rate on both capital gains and dividends to 20% next year – the level the White House has been proposing since taking office.

Of course, a 20% rate would represent a big increase over the current 15%. But it’s a lot better than the 39.6% top rate for dividends that congressional Democrats have signaled they were planning next year for higher earners.

“This is good news for people who worry about dividends, because it reinforces the administration’s commitment to 20%,” said Clint Stretch of Deloitte Tax LLP.
The tax changes are happening as the Bush-era tax cuts expire at the end of this year.

Congress currently is planning to extend most of the Bush breaks – particularly those for middle-income earners – for some period, perhaps only a year or two. But budget rules that lawmakers passed earlier this year anticipated the Bush-era breaks for higher income earners would expire immediately. That would mean the tax on dividends for higher earners would return to the pre-Bush ordinary income rate. That rate is expected to rise to 39.6% next year.

However, there are growing worries among Democrats that their plans to allow taxes to rise substantially for higher earners will create drag on the recovery, and particularly on financial markets. That appears to be opening the possibility that some of their severest tax increases will be put off, at least for a bit longer.
“There’s…real concern about what would happen in the markets” if dividend rates went as high as 39.6%,” Stretch said. Given the fragile state of the economy, lawmakers “are not in the mood to experiment with the markets.”

Ironically, another factor working in favor of higher earners is the growing public concern over deficits. That’s leading Democrats to consider the short-term extension of the Bush-era breaks for the middle class, instead of the permanent extension that everyone was discussing a year ago. If the middle-class breaks are extended for only a year or two, that could make room for higher earners to catch a few breaks, too.

Fear of Death is Now Not Biggest Fear

For older Americans surveyed by Allianz Life Insurance Co., death is not such a big deal. Not, that is, when it compares to the spectre of a dwindling bank account. In a poll of people between the ages of 44 and 75, 61% said that running out money was their biggest fear. The remaining 39% thought death was scarier.

With a couple of banking crises under our belts, we've become almost entirely focused on the monetary aspect of advanced age. The context is important. The poll of 3,257 people, released last month, found that a whopping 92% of respondents agreed that "the United States is facing a crisis in its retirement system," the AARP wrote about the report.

It's so well-known that the U.S. won't have enough to fund Social Security in the next several decades that most younger people are throwing up their hands in disgust and counting, instead, on their own ability to save, as well as family and community support. The younger cohort among the old folks, who may after all be farther from retirement than they'd like, have really nail-biting fears: 56% are concerned they won't be able to cover their basic living expenses once they reach retirement age.

A movement known as the "Radical Homemakers" argues that building a community safety net is so important, many of us would be better off quitting our jobs and focusing on creating a grassroots old-age support system -- building up assets of family, friendship and community ties instead of a 401(k). In addition, they advise that people build the skills to live on less -- the sorts of skills probably keenly honed in the parents of the 44- to 75-year olds that Allianz surveyed. After all, more than half of those surveyed said their net worth has tanked since the economic crisis began and many of them have already been forced to cut back.

So why is the financial crisis, and our greatly diminishing faith in financial institutions, such a big deal? Even in the golden age of lifetime employment and secure pension funds, we never placed so much of our hopes and dreams in corporations and the. Instead, we found our emotional security through religion or family or both. We might be wise to return to such comforts. While our banks may be "too big to fail," they surely do fail us, all the time; and our Social Security system's most commonly-used descriptor is "imploding." Little associations fail us too, but their impacts are more personal and don't require a deficit-doubling government bailout.

It's hard to face retirement in an age where even taxes seem uncertain and death is the only constant. It's assured, so why be afraid? Far more terrifying is the stuff leading up to it. Perhaps we would do better to spend more time focusing on our intangible assets; without a dollar-value market to go bust, they're a lot less stressful.

Thursday, July 01, 2010

Reviewing CRTs and other Charitable Options

It's been quite a while since my last post and I've promised myself to do better from here on in. With all the "social media" sometimes the tasks get a bit overwhelming.

I want to do a series of posts on Charitable Remainder Trusts. This first installment is why one might decide to set one up. The second, why one might choose to sell their interest, and the third how that sale might be possible.

Why People Create CRTs

There are four main reasons
1. to diversify a highly appreciated asset, while deferring tax on the sale into the future
2. to generate a stream of income for life (or for a set term)
3. to generate an up-front income tax deduction
4. to benefit charity in the future, usually upon the death of the last grantor

Reasons 1 and 2 are closely related, because almost everyone who creates a CRT does so because they expect that the value of the resulting cash flow or income stream will be greater than the amount they could have realized from the sale of the asset. This may or may not be the case after the CRT is set up and is influenced by investment returns, tax rates, and life spans.

Reason 3 is also important. A person receives a tax deduction in the year they fund the CRT. Even if they subsequently sell their income interest, they keep the original tax deduction.

Reason 4 is actually usually quite low on the list. People who generally have high charitable motivation will often opt for a more direct means of donation and support. They may donate the entire asset to a charity and avoid tax on the sale of the asset and not require cash flow. These are people who have more than enough to live on and just want to help a particular cause. Think Bill Gates and Warren Buffet.

Whatever the reason the CRT is created, it may later turn out to be lacking on some level and the grantor may want to sell their remainder interests. The next post will give examples of what may motivate someone to sell.

Paula Straub

Monday, April 12, 2010

Tax Time Again, Bah humbug

It's that time of year again and I don't mind saying I hate it!

I've spent the last few days buried in paperwork to get my taxes filed on time. I tend to wait till the last moment because I really hate the work involved each year.

We need a simplified tax code!

Congress still has not changed the new policy for estate taxes this year and many of my clients are sweating that most of their assets are in real estate and stocks and if they were to pass away thier families would be subject to estate tax because of the non-step up in basis currently in force.

Not to mention I got my new health care rates and they went up by 16% and the benefites are decreased! These insurance companies are out of control and it seems they can run rampant until at least 2014 when the new law takes effect.

If I sound a little cranky it's because I am. This too shall pass.

Paula Straub

Thursday, April 01, 2010

Is Your Power of Attorney Powerless or Powerful?

I can't stress enough, how everyone no matter what age, should have a power of attorney in place.

This should be a durable power of attorney that covers not only your health decisions but also your financial decisions should you not be able to make them for yourself.

This can happen from a stroke, an accident, dementia, or a debilitating medical condition. Sure, it happens more often among the elderly, but can happen at any age without notice.

Many people think that as soon as you sign one you turn over decisions to someone else, but unless it is an immediate power of attorney this is not the case.

You don't need an attorney to create one, but it doesn't hurt if your situation is at all complicated. Since this is an important document, you want it to be state compliant and not have any "got-yas" you may not be aware of.

Many generated even by attorneys may have language that will come back and haunt you. It may limit what your agent can do by too much and tie their hands. Each situation is unique and should be well thought out.

It should be your wishes carried out and not those of a judge who has never met or spoken with you. This is the only choice when a power of attorney is not in place before a situation occurs when you are not able to speak for yourself.

I'm not an attorney, but I can review your documents and look for common language that may not be in your best interest. Then an attorney can modify the document to work for you and not against you.

Whether you are 20 or 90 this is one of the most important documents you will ever need.

Paula Straub

Thursday, March 04, 2010

Capital Gains Tips from the IRS

It's that time of year again so here are some capital gains tips right from the IRS.

A tax tip from

Have you heard of capital gains and losses? If not, you may want to read up on them because they might have an impact on your tax return. The IRS wants you to know these ten facts about gains and losses and how they could affect your tax situation.

1) Almost everything you own and use for personal purposes, pleasure or investment is a capital asset.

2) When you sell a capital asset, the difference between the amount you sell it for and your basis -- which is usually what you paid for it -- is a capital gain or a capital loss.

3) You must report all capital gains.

4) You may deduct capital losses only on investment property, not on property held for personal use.

5) Capital gains and losses are classified as long-term or short-term, depending on how long you hold the property before you sell it. If you hold it more than one year, your capital gain or loss is long-term. If you hold it one year or less, your capital gain or loss is short-term.

6) If you have long-term gains in excess of your long-term losses, you have a net capital gain to the extent your net long-term capital gain is more than your net short-term capital loss, if any.

7) The tax rates that apply to net capital gain are generally lower than the tax rates that apply to other income. For 2009, the maximum capital gains rate for most people is 15%. For lower-income individuals, the rate may be 0% on some or all of the net capital gain. Special types of net capital gain can be taxed at 25% or 28%.

8) If your capital losses exceed your capital gains, the excess can be deducted on your tax return and used to reduce other income, such as wages, up to an annual limit of $3,000, or $1,500 if you are married filing separately.

9) If your total net capital loss is more than the yearly limit on capital loss deductions, you can carry over the unused part to the next year and treat it as if you incurred it in that next year.

10) Capital gains and losses are reported on Schedule D, Capital Gains and Losses, and then transferred to line 13 of Form 1040.

For more information about reporting capital gains and losses, see the Schedule D instructions, Publication 550, Investment Income and Expenses or Publication 17, Your Federal Income Tax. All forms and publications are available at or by calling 800-TAX-FORM (800-829-3676).

Wednesday, January 13, 2010

Web Hosting Disaster- Severe Data Loss Occured

The words I never wanted to hear were "your web accounts were hacked by terrorists and all of your data is lost forever". The web host company is Direct Horizon and I seriously recommend never to use them. Hackers were able to penetrate their shared servers and delete entire accounts, email databases and the backups that went with them. They have no record of any of my 5 web sites or my entire database of email customers. It's like I never existed as their customer.

I do have backups of my websites which will be a pain to get back up and running on a new web host, but I was never told I needed to back up my autoresponder with my email list of 20,000 names which I have cultivated and nurtured for over 6 years. This was ARP3 autoresponder and I mistakenly assumed it was kept separate and secure like my Aweber account is. Had I known it could be easily deleted of course I would have kept my own backups. It seems to me in these days of technology and assurances of security by web hosting companies things this devastating should not occur.

Direct Horizon bought out the original hosting company named Fat Jack and I stayed with them because they migrated my ARP3 list with my accounts and it was going to be a pain to find another host which supported ART3. Big mistake.

Direct Horizon blames me for not having a backup and takes no responsibility for being hacked and losing client accounts. Their response was I should have had my own dedicated server for a lot more money each month and then this would not have happened. They wanted to know if I wanted to set that up now. Are you kidding me?????

I now am forced to start over from scratch. I have a limited amount of people who have emailed me that I can contact gradually and let them know what happened. Unfortunately the majority will probably wonder why they have stopped getting updates and I will never know who they are to explain.

If you are reading this post and were on my list, please email me and I will get you set up on my new list just as soon as I get things going again.

Let my tragedy be a lesson to anyone with websites or ARP3 autoresponders. Back up everything you have on your web hosting account because it might not be there tomorrow.

Luckily, my blog and main website were not affected because they are hosted by reliable companies. I will be moving my other websites to these hosts soon.

Believe me, I will be backing up everything I possibly can from now on.

Paula Straub