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Retirement planning today has taken on many new dimensions that never had to be considered by earlier generations. A person who turns 65 today could be expected to live as many as 20 years in retirement as compared to a retiree in 1950 who lived, on average, an additional 15 years.

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August 15, 2017 - Pasadena Area Double Tree by Hilton Hotel - Monrovia August 23, 2017 - Orange County Embassy Suites Anaheim Garden Grove September 19 - Los Angeles Sheraton Gateway Hotel - LAX October 4, 2017 - San Francisco Double Tree by Hilton Hotel - SFOThe annual seminar addressing changes and developments in state and federal wage and hour laws is a unique one-day program and hundreds of California employers, personnel managers, controllers, attorneys, payroll managers, and supervisors attend each year.

This year registrants will receive a free copy of the New 2017 Edition of the WAGE AND HOUR MANUAL FOR CALIFORNIA EMPLOYERS by Attorney Simmons (over 990 pages).

Life insurance provides a cost effective means of creating the capital necessary to buy out the interests of the family and establish a reserve for the business to use to continue its operations.

Entity Plan: Under this arrangement, used when there are multiple owners, each of the business owners has a separate agreement with the corporation or partnership as the entity.

Di Guilio, 34, said it was the first time she sang for a crowd in 17 years — last time, she was a high school senior singing for the Red Sox at Fenway Park — but the exhilaration was familiar."You just kind of zone out, and you do it, and before you know it it's over, and you just walk off and you're like, 'Oh my goodness, that happened,'" Di Guilio said.

The Methuen native and current Medford resident performed the national anthem for the Celtics on March 20.

The family members are most concerned with receiving as much money as possible for their interest in the business and for capital that may be needed for estate settlement purposes.

Absent a written agreement, the competing interests of the business and the family members could lead to major conflicts, litigation and possibly the forced liquidation of the business.

Planning for estate transfer can be as simple as drafting a will, which is essential to ensure that assets are transferred according to the wishes of the decedent.

Larger estates may be confronted with settlement costs and sizable death taxes which could force liquidation if the proper planning is not done.

How does the fate of the ACA impact the healthcare antitrust opinions of tomorrow?

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