El Vitral Restaurant introduces a Green Concept to Traditional Mexican food by using no lard, no pesticides, grass-fed meats and organic ingredients for those who demand a healthier way of eating.

San Diego, California (August 21, 2009) El Vitral Restaurant (http://www.elvitralrestaurant.com/) is a culinary dream to people who love Mexican food but want to forego the lard, hormone injected meats and vegetables that have pesticides. El Vitral celebrated its Grand Opening on June 15th with the who’s who in attendance including the Mexican Consulate. The restaurant is located in the trendy neighborhood of East Village, beside the Padres Ballpark at 815 J Street in the historical Schiefer and Sons landmark building.

“El Vitral is an upscale Mexican restaurant with a menu that is made with organic and natural quality ingredients. We wanted to stay away from the heavy ingredients such as lard that you typically find in Mexican foods. Our menu incorporates a Healthy and Organic culinary experience that has robust flavors. It was also important to have an upscale décor to set the tone of a sophisticated ambiance where people can enjoy a variety of tequilas and cocktails with a comfortable lounge feel. We offer more than 250 types of tequilas and our cocktails are made with fresh squeezed juices such as grapefruit, orange and limes, said Pablo Becker, owner of El Vitral.”

“Being involved with one of the first Mexican restaurant in downtown San Diego with a menu designed to be organic, pesticide free, grass-fed, no lard was the reason I wanted to be a part of El Vitral. I designed the menu to be simple but yet upscale, flavorful and healthy. I’m a native of Tijuana, Mexico and I’m passionate about traditional Mexican flavors and have incorporated only the best organic ingredients into the menu to include mole poblano, ravioles en nogade, and duck enchilada, said Norma Martinez, Chef da Cuisine.

“Our design goal was to capture traditional Mexican décor in an elegant contemporary setting,” states Art Castro, Tucker Sadler Architects (http://www.tuckersadler.com/). “El Vitral translates to ‘stained glass,’ so we used elements of colorful glass and mosaic tile that capture the nature light and distribute color throughout the space. Bold splashes of color and rustic metals are displayed using streamlined spatial elements and geometric lines to create a sophisticated, yet welcoming atmosphere. It was a pleasure working with our client the Becker’s and bringing their vision to reality.”

alt=
"Shannon King Nash, Esq., the President of the Nash Management Group and a partner with Atlanta based, Register Lett LLP"
width="150" height="225" style="float: right;">By Marona Lowe

Michael Jackson’s untimely
death shocked the world and resulted in a media frenzy that, at
times, has focused on scandal. At others, though, it has focused on
issues that are relevant to all – the musical icon’s estate
planning savvy.

According to Bankrate, 57% of Americans do not have a Will.
Thankfully, for Michael Jackson’s heirs the musical megastar was in
the 43%. Jackson also had the foresight to establish a Trust. The
upshot of MJ’s planning is that the time and costs associated with
distributing his assets to his heirs will be greatly reduced.

Odds are high that no one reading this article is named in Michael
Jackson’s Last Will & Testament and the Michael Jackson Family
Trust. But the fact that the King of Pop took the time to carefully
set up a sophisticated estate plan, can serve as the impetus for
the man or woman in the mirror to jumpstart his or her own estate
plan.

This is especially timely when you consider the fact that the slain
former NFL quarterback Steve McNair left no Will. As such, his
widow, Mechelle McNair, recently had to file documents in a
Tennessee court to manage her late husband’s estate. Mrs. McNair
listed herself and her two sons, Tyler and Trenton McNair, as the
heirs to the estate. No big deal, right? Wrong!!! Steve McNair also
has two other sons from an earlier relationship and a court will
ultimately decide what, if anything, they will inherit. So on top
of the grief of losing a loved one, the McNair family will have to
endure a drawn out legal proceeding and the resulting cost of
such.

Unsure of how to proceed and what to ask? No worries. MOSAEC caught
up with Certified Public Accountant and Attorney, Shannon King
Nash, Esq. The President of the Nash Management Group and a partner
with Atlanta based, Register Lett LLP, MOSAEC asked her the basic
questions about Wills and Trusts that many have been afraid to
ask.* Also, for the curious-minded, click "http://api.ning.com/files/K5-L6xdAaUxGcZXPzZvYSvd4aohAGSCTXozOfH8ZdOIWgxmbD3*C8QwbjMIKwQtD0smmEMf0uvkjCz3DFXnKD8Ah4ine*lUa/MJacksonWill.pdf"
target="_blank">here to view the publicly available copy of
Michael Jackson’s Will. Unfortunately, the Michael Jackson Family
Trust document is unavailable.

1. What is a Will? What does a Will cover? Does it include
personal property? (Oddly, the biggest fights may come over things
like the family Bible…LOL)

Shannon King Nash: A Will is a legal document that allows you to
decide how your assets get distributed after you die (such as the
family Bible). You can also determine who will get custody of your
children.

2. Who needs a Will? Is it only for the very rich?

SKN: There is a common misconception that only rich people
need Wills. The reality is that if you care about what happens to
your property or your kids, you should have a Will. Why? Because,
without one, these decisions will be left to the discretion of your
state. This means, all your money could go to your crazy cousin
Cleofus. Or even worse, he may get custody of your kids!

The good news is that a Will is not expensive to set up; it can be
done on numerous internet sites for little to no money. The bad
news is that a Will must go through the state probate court which
can be a lengthy and expensive process (court fees, attorney fees,
estate taxes, and debt payments) before your assets can be
distributed to your heirs. According to the AARP, you lose, on
average, 5% of the value of your gross estate to probate costs.
Depending on the state, by the way, it can take some 12 to 24
months to go through the actual probate court process. Thus,
although a Will is pretty cheap on the front end, it may cost more
by way of money and time on the back end.

3. Is a Will private?

SKN: No, a Will is a public document. Thus, when you pass,
the Will is filled with a probate court in your state and anyone
can get access to this document (hence this is why we have a copy
of Michael Jackson’s Will).

"http://api.ning.com/files/K5-L6xdAaUxSeAMTTgbAB*KN62etWoyuurCRCUAjThKDT1gvpFJseG4dadQ6taXl6cF8Pyv4GQCnIj70Q2CPDEU-hpGnCFSV/MichaelJacksonRehearsal1_gallery_primary.jpg"
alt=
"Michael Jackson Rehearses Days Before His Untimely Death. (C) AEG Live"
width="603" height="359" style="float: center;">

4. Does a Will help if someone is incapacitated?

SKN: No. A Will only comes into play upon your death. In
case you become disabled or incapacitated, you should consider a
Trust, a durable power of attorney and a healthcare power of
attorney (see below).

5. What items should be set up in the case of
incapacitation?

SKN: The following should be set up before you become
incapacitated.

In addition to a Trust (see question 6 for more on this), you
should consider a durable power of attorney and a health care power
of attorney. A durable power of attorney allows someone to act on
your behalf for most business and financial decisions (such as a
spouse, child, or other family member). A durable power of attorney
will alleviate family in-fighting, a court proceeding and other
costs if family members disagree about how your business should be
handled while you are incapacitated. A healthcare power of attorney
(also called a living will or patient advocate designation)
appoints someone to take care of your health care decisions while
you are incapacitated (including “do not resuscitate” orders).
Again, by having a healthcare power of attorney, you avoid family
in-fighting in which case a court would have to be involved to
determine who can make those decisions on your behalf.

Do you need all three? It depends. A durable power of attorney will
cover many of your business affairs while the healthcare power of
attorney will cover your health decisions. Moreover, they are
pretty inexpensive to set up (as compared to a trust). But a Trust
(as described below) is also beneficial for many other reasons
besides managing your business affairs. So, best practices suggest
that you should have all three. If money is an issue, I would at
least recommend the durable power of attorney and a health care
power of attorney.

6. What is a Trust? What does a Trust cover?

SKN: A Trust (also known as a living trust since it is set
up during your lifetime) is a document that puts all on your assets
in a vehicle called a Trust for the benefit of another (called the
beneficiary). Thus, a Trust establishes how your assets will be
distributed immediately upon your death (without going through the
state probate process). But, a Trust does not cover who will be the
personal guardian of your children – that is done in a Will.

The person who sets up the Trust is called the trustor or grantor.
The Grantor will need to appoint a trustee, which is a person who
is in charge of making sure the provisions of the Trust are
followed. Note that the Grantor can also be the Trustee during
his/her lifetime, which means he/she is in control of making
changes to the trust during his/her lifetime. This is why you may
often hear the term “revocable trust” because you can change or
revoke different provisions of the Trust during your lifetime.

Separately, it is important to note that certain types of assets,
such as retirement and bank accounts, pass to heirs automatically
and don’t have to go through the state probate process.

7. Who needs a Trust? Is it only for the very rich?

SKN: The good news is that, with a Trust (as opposed to a
Will), you avoid state probate court fees and attorney’s fees.
Thus, the beneficiaries get the assets immediately upon the
Grantor’s death.

But a trust is more expensive than a Will to set up and manage
(typically, a few thousand to set up a basic Trust). Also, you must
keep your trust up-to-date, which will lead to more legal fees.
Thus, if you get new assets they have to be added to the trust. If
not, depending on the type of asset, your estate may still have to
go through the state probate process as it pertains to that
excluded asset. Also, every time you move to a new state you should
update your trust to be in accordance with that new state’s laws.
Otherwise, your estate may still have to go through some probate
process. In short, you should pay experts to do this. Although you
can do it yourself on the internet for a few hundred bucks, I
believe you are getting what you pay for . To save on costs,
some people draft the Trust themselves and then get a lawyer to
review. This, in theory, could work. But if the drafting is poor,
it may cost the lawyer more to revise it.

8. Is a Trust private?

SKN: Yes, a trust is a private document. As a result, the
public is not privy to how you pass your assets.

9. Why would someone have a Will and a Trust?

SKN: Wills and Living Trusts cover similar items and
objectives. So for many people, just creating a Will may suffice.
This is particularly so if most of their assets are bank and
retirement accounts that pass to the beneficiary outside of the
costly state probate process anyway (in other words, they don’t
have any assets that they really need a probate court to
distribute…notwithstanding the family Bible…LOL).

Moreover, a Will is pretty easy to set up. So, it’s at least a
start for the person who is leery about handling any of these
matters.

Also, keep in mind that you can only cover who you want to take
care of your kids in a Will. Thus, many people use a Will to do
just that. They then use a Living Trust to get into the details of
how their assets will be distributed (hence what happened in the
Michael Jackson case). As this Trust is private, it keeps the
financial details of their estate out of the newspapers! Also, they
save on fees (as described above) which leaves more money to be
passed to their heirs.

10. What does someone need assemble to start the process of
Estate Planning?

SKN: Most experts will have a checklist for you to use as
your cheat sheet.

At a minimum you will need to develop an asset list that includes
all of your real and personal property (down to the family Bible if
that is important), list of account numbers, policies, etc. You
will need to divide these assets between those:

• that are jointly owned with your spouse or other 3rd party
  (because when you die these assets will go to that person);
• that already have beneficiaries (such as insurance policies and
  retirement accounts); and
• that are solely owned by you and you need to designate who they
  should go to.

Thus, you will need to gather copies of all your account statements
and important legal documents to begin compiling this list.

I would also include things like information on how to get into
your email accounts, safe deposit boxes, copies of legal documents,
etc. That way in case of your death or incapacitation your loved
ones can get immediate access to these things without having to
send a copy of your power of attorney first (i.e., to get Google to
let them into your email account). You would be surprised at how
many problems occur from not being able to access email
information. M

July 2009

Information provided is general and educational in nature. It is
not intended to be, and should not be construed as, legal or tax
advice. MOSAEC does not provide legal or tax advice. Laws of a
specific state or laws relevant to a particular situation may
affect the applicability, accuracy, or completeness of this
information. Federal and state laws and regulations are complex and
are subject to change. MOSAEC makes no warranties with regard to
the information or results obtained by its use. MOSAEC disclaims
any liability arising out of your use of, or reliance on, the
information. Consult an attorney or tax advisor regarding your
specific legal or tax situation.

Repository of PBS digital education assets will enable PBS member stations to create offerings tailored to the needs of their local communities, starting in the 2009-10 school year.

Arlington, VA (June 29, 2009) PBS today announced the launch of the PBS Digital Learning Library, a PBS system-wide online repository of digital education assets from public broadcasting programs and services nationwide. The PBS Digital Learning Library will be a comprehensive source of “learning objects,” including video, audio, images, games, and interactive simulations designed specifically for classroom use, delivered to teachers exclusively through local PBS stations. Services to deliver these resources to teachers and learners will be available in fall 2009.

As part of an ongoing, multi-year research initiative to identify and provide effective digital media in the classroom, PBS is aggregating its educational content to make it more accessible and practical for classroom use. With the support of content development grants from the Corporation for Public Broadcasting, the PBS Digital Learning Library will contain high-quality multimedia resources from PBS member stations and award-winning PBS broadcast programs, all aligned to national and local education standards and tagged for easy searching. The video resources will be provided in short segments that are more classroom-friendly than 30- and 60-minute television programs, and adapted to meet the needs of teachers and students in a 21st-century teaching and learning environment.

“PBS local stations and producers across the country have been developing high-quality digital media for the classroom for many years,” said Kimberly Smith, vice president of education for PBS. “Until now, there has been no way to share these rich resources across the system. For the last two years, we have been working in partnership with our local stations on the planning and implementation of a repository focused on cataloging purpose-built, teacher-tested digital content. The PBS Digital Learning Library will aggregate a growing set of learning objects that teachers and students will be able to interact with, assemble, share, and modify to create truly engaging and transformative educational experiences. And the best part, access to these rich resources will be offered through customized digital services provided by local PBS stations.”

As the main point of service to teachers, PBS member stations will adapt the resources in the Digital Learning Library to meet the needs of educators in their community and to offer new educational services and content. Today, a number of PBS stations offer digital education services, including Maryland Public Television’s Thinkport (www.thinkport.org) and WGBH’s Teacher’s Domain (www.teachersdomain.org).

Over 20 member stations have been participating in a PBS Digital Learning Library pilot as content contributors and a number of the pilot stations are planning on launching digital education services. Stations participating in the pilot include: KAET, KET, KLRN, KNME, KQED, Louisiana Public Broadcasting, Maryland Public Television, Mississippi Public Broadcasting, SCETV, South Dakota Public Broadcasting, ThinkTV (Ohio Digital Classroom), Utah Education Network, Vegas PBS, WGBH, WHRO, WOUB, WNEO, WNET, WPSU, WVIZ, WXXI, Wyoming PBS, and NewsHour.

With the launch of the PBS Digital Learning Library, many more stations will have access to this wide range of digital content, beginning with the 2009-10 school year.

For more information or updates on the PBS Digital Learning Library, go to www.pbsteachers.org/dll.