Many clients come to me with questions about filing taxes in the first few years after their divorce becomes final. Filing taxes as Single or Head of Household is new and can be anxiety ridden for many women, until they get clear on how to proceed. I find that the clients I work with get through the process and come out feeling stronger, having learned a lot about themselves and their finances in the process. Here is an example of an email I received from a new client recently:

Dear Gabrielle,

My divorce was final on December 3, 2009.  My husband always prepared and filed our state and federal income tax returns.  This is the first year that I must file my on my own and I have a few questions:

- Since I was married for most of the year, what is my filing status?
- My husband always made a tax deductible contribution to my IRA.  I do not work but I get $24,000 a year in alimony.  Can I make an IRA contribution?
- Do I have to report or claim any of the assets that I received in my divorce?
Sarah F.
Andover, MA

Dear Sarah,
Preparing your income taxes for the first year following your divorce can be a daunting task.  However, with the help of a good accountant and/or tax preparation software, you will get through it, and learn a lot about your finances in the process.

I. Filing Status:
To determine your filing status for the year, the IRS looks to your marital status as of December 31.  If your divorce was final and you were considered unmarried in the eyes of the law on that date, then you would file as Single or Head of Household.  You are able to file as head of household if you meet all the following requirements:
- You are unmarried or “considered unmarried” on the last day of the year.
- You paid more than half the cost of keeping up a home for the year.
- A “qualifying person” lived with you in the home for more than half the year (except for temporary absences, such as school). However, if the “qualifying person” is your dependent parent, he or she does not have to live with you.

II. Individual Retirement Account (IRA):
According to the IRS, all taxable alimony you receive under a decree of divorce is treated as compensation for the contribution and deduction limits for traditional IRAs.  This means that you are able to offset your taxable alimony with a tax deductible contribution to your own IRA.  One of the basic tenets of financial planning is to Pay Yourself First.  This is a great way to save for the future while reducing your income tax liability, especially if you didn’t pay quarterly estimated tax payments throughout the year.  If you are under age 50, the contribution limit for 2009 is $5,000 ($6,000 for Age 50 and over).

III. Taxation of the Transfer of Assets Between Spouses: 
In general, no gain or loss is recognized or reported on a transfer of property from you to:
- Your spouse, or
- Your former spouse, but only if the transfer is incident to your divorce.

This rule applies even if the transfer was in exchange for cash, the release of marital rights, the assumption of liabilities, or other consideration. For example, if you received your husband’s 401(k) as part of your divorce agreement, and subsequently rolled those funds into your personal IRA account, then that is not a taxable transaction and you do not need to report it.  However, you will be responsible for the income taxes due when you withdraw funds from the IRA when you retire. If you withdraw funds prior to age 59 ½, you must pay the income tax due as well as a 10 percent early withdrawal penalty.

The learning curve is very steep the first year after your divorce, on so many levels. But press on, be confident in your ability to understand your finances, and surround yourself with knowledgeable, experienced professionals to assist you. I promise next year will be easier!

Best,
Gabrielle

Nicole Kanner, Founder All Heart PR
“I am totally obsessed with this company called Betterwall - they take vinyl street signs that promote art exhibits from around the world, clean them up and resell them. This is my latest craving from them.

Henry Jenkins, Provost’s Professor of Communication, Journalism and Cinematic Arts, USC Annenberg School for Communication and Journalism
Records
Brian Eno’s Ambient Series 1-4
Of Thee I Sing—original soundtrack
DVDs
The Samuel Fuller Collection
Defying Gravity
Books
Harvey Kurtzman’s Humbug available from Fantagraphics Books.
The Upside Down World of Gustave Verbeek available through the publisher, Sunday Press.

Jay Calderin, Author of Form, Fit and Fashion and Founder of Boston Fashion Week
1. Crosley Portable USB Turntable - UrbanOutfitters.com
2. Canon PowerShot SD780 IS 12.1MP Digital Camera - Apple.com
3. Moscot Vintage Sunglasses: Miltzen Style - Tortoise/Calibar Green - Moscot.com

Jo Swani, Regan Dillon and Sophie Zunz, Founders, The Moxie Agency
From Jo: Ugg Knightsbridge boots in Espresso to prepare for the brutal winter that’s been predicted. Already told Santa and conveniently provided him with a Zappos link.

From Regan: I’m Hotel Chocolat obsessed! They’re campaign to get me hooked on their chocolates by giving it away at every event recently has worked. My personal favorites are the raspberry and cream white chocolate slabs – Jan 1st diets can wait!

From Sophie: Reupholstering our living room chairs! Fabric to be chosen from my favorite place- Zimmens in Lynn, MA.

Erica Corsano, Editorial Director, Stuff Magazine
GOOD HEALTH!
Yellow gold stackable rings (with semiprecious cabochon stones) from Persona (designed in-house!)
Tretorn fur-lined rubber boots from Leokadia
A custom made new years dress from Sam Mendoza at Stil
For everyone to give back to ROGERSON COMMUNITIES!!
ANYTHING PHILIP LIM at Dress
United Bamboo balloon coat from Stel’s
Amulet cotton lingerie (Little Bo Peep-looking tank and boy shorts) from Looc

Gina Columbo, Special Events Manager, Pasha Inc. (District, Venu & Rumor) (scroll down to read about Gina and her visit with President Obama).

1. Viktor & Rolf Flower Bomb perfum
2. Ipod nano w Video
3. Another Gabriella Kiss ring to stack with the one I have from ER Butler...LOVE

Jessica Gifford, Community Relations, Bingham McCutchen
All I really want in life is a farm where I can adopt all the animals I’ve ever wanted….desperate for a donkey…longing for a llama….greedy for a goat…dreaming of many, many more dogs! Other than that small wish (that I have had since I was 5), I wish for sparkling diamonds, trips to the Mandarin spa and shoes shoes shoes…

The skinny Blue Spruces that line the main streets have been up for weeks, bedecked in colored construction paper ornaments crafted by local school children (droopy from those early morning frosts); the shop windows are filled with tasteful decorations and displays (think antique sleds adorned with red velvet bows) and the restaurants have posted seasonal menus coaxing passersby in for hot toddies and steaming soups.

Of all the quaint, storybook towns that dot the New England coastline, Nantucket is certainly in the running for the one that does Christmas best.

The skinny Blue Spruces that line the main streets have been up for weeks, bedecked in colored construction paper ornaments crafted by local school children (droopy from those early morning frosts); the shop windows are filled with tasteful decorations and displays (think antique sleds adorned with red velvet bows) and the restaurants have posted seasonal menus coaxing passersby in for hot toddies and steaming soups.

But what sets this little island town apart from other little towns that trim their trees and mount lit wreaths is Christmas Stroll: an annual weekend-long celebration (December 4-6 this year) that brings throngs of visitors over the frigid waters of Nantucket Sound to shop, eat, wear stuffed reindeer antlers and, well, simply be merry.

The atmosphere is part elegant (bands of carolers dressed in Victorian finery stroll the streets) and part hokey Hallmark (a talking Christmas tree entices children at the head of Main Street) – but it has grand appeal to both Nantucket devotees and first-timers. Sour economy or not, the island’s busiest weekend of the year is sure to draw the crowds.

For many, “the Stroll” on Nantucket offers an unusual opportunity to combine drudgery with revelry: Christmas shopping while clutching a goblet of spiked cider (no joke). But if one is going to brave the masses – there is plenty of elbowing going on, even in this oh-so civilized environment – there are a few shops and restaurants that shouldn’t go unnoticed.

Darcy Creech named her hat shop for her first born son. Peter Beaton doesn’t boast a big storefront, but is well worth the walk down the little brick path on Federal Street, marked by mini white lights on the potted boxwood. Creech’s shop is darling. With “the world is your oyster” as her defining logo, her style is a “delicious blend of affluence and ease.” Leghorn straw hats, each with a patterned grosgrain ribbon tied around the brim, are artfully placed among snappy black and white stripped hat boxes. Each style is named for an island location – Polpis, Sconset, Monomoy – hence the perfect souvenir. Darcy’s second shop, located on Straight Wharf adjacent to the Hyline Fast Ferry terminal, stocks a cheerful array of sailor shirts in several stripped color combinations – as well as totes, “welly-style” boots (in pink, orange and navy) and ribbon belts. Very cute, all of it.

Posh, located on South Water Street, is gifted jewelry designer Jessica Hicks’ showcase shop.  With a devoted fan club – her pieces have adorned the ears and necks of such celebrities as Jessica Biel, Eva Longoria, Halle Berry, Paris Hilton and Brooke Shields - Hicks’ work is hip and edgy: cut-out and pierced disks of silver and 10/14 karat gold are her signature-style, with newer pieces integrating semi-precious gemstones and dangly chains into her trademark pendant necklaces and drop earrings. Drop by Friday night (December 4) from 5-8 for some holiday cheer and meet Hicks – she is refreshingly unassuming.

Nantucket is known for fine dining. One of the best is 21 Federal, located on Federal Street. Housed in a Federal-style (of course) building, 21 (as it is called by the locals) offers contemporary American cuisine in a cozy setting: multiple fireplaces, a lively bar with mahogany furnishings and comfortable armchairs at the tables. Nantucket bay scallops are in-season, on the menu and are delectable this year.

American Seasons on Centre Street, Le Lanquedoc on Broad Street, The Pearl on Federal Street and Lola (best late night hot spot) on North Water Street are other notables, as is Sushi by Yoshi – a tucked away little place (Chestnut Street) that doesn’t have much curb-appeal, but sinfully yummy tempura shrimp and ultra-fresh Hamachi.

Christmas Stroll weekend on Nantucket is a little chaotic, a little “over-the-top” and a lot pricy, particularly if there is an overnight stay. But, that all said, it is picture-book, holiday weekend….it’ll get you in the mood. Cheers to the season!

For information about Christmas Stroll, visit: www.nantucketchamber.org

Many potential clients in the early stage of divorce proceedings write to me with questions. Recently I have been receiving a lot of emails concerning the notion of “Underemployment.“ When one spouse claims another is not living up to their earning potential and is asking for too much alimony as a result, this may fall under the concept of “underemploment.“ Meredith, from Boston, wrote me a letter regarding her concern on this matter. My response is below.

Dear Gabrielle,

Meredith
Boston, MA


Dear Meredith:

With the current unemployment figures and overall state of the economy, your husband should be grateful that you are employed! According to Wellesley, MA based Family Law attorney Karen Argetsinger, if your husband (or his attorney) intends to argue that you are underemployed in response to an alimony support obligation, there are a number of ways to defend against this claim.

Karen states that “in Massachusetts, alimony is determined pursuant to Massachusetts General Laws Chapter 208 § 34, and is based on mandatory and discretionary factors provided in the statute.  Alimony obligations are typically determined by balancing the recipient’s (in this case, you) need against the payor’s (your husband) ability to provide support. The factors that may be considered include: length of marriage; conduct of the parties during the marriage; age and health; station; occupation; amount and sources of income; along with the financial positions, annual expenses and respective earning capacities. The Court would look at the ability to obtain employment, education, training, current employment and past earnings. The key to an alimony award is maintaining a similar lifestyle to that which you enjoyed during the marriage.

There is case law that supports both sides of the argument. This may come across as very “technical” but it is important for you to have the case law to share with your own attorney:

Authority to pay alimony is “grounded on the recipient spouses need for support and the supporting spouse’s ability to pay” (Gottsegen v. Gottsegen, 397 Mass. 617 (1986)).  “It is in error to award the wife alimony substantially less than she requires meeting her needs, taking into account her earning capacity, when Husband earns substantially more than Wife.“ (Meghreblian v. Meghreblian, 9 Mass.App.Ct. 889 (1980)).  “An award of alimony may be appropriate, even if the receiving spouse can generate income and because many considerations shape the structure of an award.“ (Johnston v. Johnston, 38 Mass.App.Ct. 531 (1995)).

Also consider though that a judge is not limited to considering only a party’s actual earnings but may also consider potential earning capacity when attributing income. (Heins v. Ledis, 422 Mass. 477 (1996) cited in C.L. v. M.M.L.  72 Mass.App.Ct. 146 (2008)). “When determining child support and alimony orders, earning capacity rather than actual income may be considered.“ (Cooper v. Cooper, 43 Mass.App.Ct. 51 (1997)).  “Attribution of income is appropriate when a judge determines that a party is voluntarily earning less than he or she is capable of earning through reasonable effort.“ (Kelley v. Kelley, 64 Mass.App.Ct. 733 (2005)) or when “determines a career change is voluntary,“ (Flaherty v. Flaherty, 40 Mass.App.Ct. 289 (1996)).

The bottom line Meredith, is that you are currently employed and although you are not earning what you did in 2006, you are earning an income. You may want to consider hiring a Career Counselor or Occupational Consultant to assess and report on the current job market and viable employment opportunities for someone of your age, skill set, and time out of the workforce.

Gabrielle

Every person’s situation is different and the outcome will of course depend on case specifics. The information above is intended to provide you with general information and not legal advice. If you are concerned about the issue of “underemployment” as regards alimony discuss it in detail with your attorney. Now you have some case specifics to bring to bear on the argument. As always I hope to arm you with information and help you through the process.

There was nothing to do but get out of town. I knew a place; I was like Dorothy on the way to Oz. I needed to go see the wizard who would tell me to get over it and be happy I wasn’t sleeping on a dirt floor or begging for change to feed my family. I needed yoga, counseling and hot oil massage. I needed Charym.

I won’t sugarcoat it. Forty was staring me in the face and I loathed the looks of it. I tried to embrace my next decade like everyone said I should, but the stubborn brat inside wouldn’t have it. Denial and avoidance kept me company through my thirties; but then, just weeks before the “big day,“ they skipped town and left me with an underachievement complex and new anxiety about the age appropriateness of my wardrobe, my music and my bucket list.

There was nothing to do but get out of town. I knew a place; I was like Dorothy on the way to Oz. I needed to go see the wizard who would tell me to get over it and be happy I wasn’t sleeping on a dirt floor or begging for change to feed my family. I needed yoga, counseling and hot oil massage. I needed Charym.

I first learned of Charym during a morning workshop at Kristina Lyons and Marina Kalb’s spacious boutique, Portobello Road. Racks of clothes pushed to the side, Portobello’s interior became a makeshift studio where Charym co-founder Maureen Dodd treated us to a yoga experience infused with dance, music, meditation and the fragrance of Charym’s signature oils. That day I met Maureen, the yogi, Alexandra Champalimaud, the designer and Denise Korn the brand strategist. I could sense Charym was different, (anyone could by the star quality of those women alone,) I just didn’t know how different until I went there myself.

Charym is a wellness retreat (Maureen calls it a Body Temple) in the picture-perfect town of Litchfield CT about a three hour drive from Boston. Conceived of by award winning interior designer Alexandra Champalimaud after a life-changing trip to Bhutan, Charym approaches wellness from three interconnected disciplines: yoga, spa and integral health - a fusion of modern medicine, progressive nutrition and ancient healing practices.

Alexandra and Maureen explained Charym as a merging of healing practices from around the world, a community hub connecting people with leading experts in modern healing techniques and bringing beauty and self love back into the realm of wellness. This emphasis on Integral Health makes Charym much more than a yoga studio or a spa - it is a modern day oasis. Entering the yellow door, I felt better immediately.

Alexander Champalimaud is a designer well known for her work in hotels, restaurants, spas and other spaces around the world. In Boston check out her work at the Liberty Hotel. Elsewhere she designed The White Elephant in Nantucket, the Algonquin in New York, The Nikko in Dusseldorf, the St Regis in Beijing and the Spa at the Peninsula Hotel in New York. The trip to Bhutan and her relationship with Maureen Dodd inspired Champalimaud to turn the “West Street Yard,“ a 19th century lumber yard located in the center of Litchfield, into Charym in September of 2008. The name Charym is a special adaptation of the Bhutanese word Shaerim, meaning “beauty in its whole sense.“ It is pronounced sha-reem, not charm, (charming though it is.)

The yoga and fitness offerings include offbeat classes like Ashtanga Yoga for Athletes, Ballet Yoga Flow, Bhakti Devotional Yoga, Kripalu Vinyasa Flow, Charym Meditation & Transformational Healing Circle, Charym Spirit Dance & Sacred Movement and Yoga for Men. Charym also offers Pilates and a few outdoor activities like biking and hiking. Maureen is the Creative Director in charge of all things yoga and fitness. She has a fifteen year history of teaching, lecturing and operating her own studio. She has also turned many non yogis (Alexandra and Denise Korn for example!) into dedicated yoga addicts.

If at all possible, book yourself a private session with Maureen. Rather than launch into a yoga script, she approaches her privates like I imagine Annie Liebovitz approaches a new subject to photograph. She gets to know her clients by asking questions about their health, physical and emotional, about their daily routines, their aspirations and their fears. It’s the difference between someone asking how you are and then launching into their own story and someone asking how you are and actually listening. It’s the difference between yoga for “everyone” and yoga tailored to a person’s specific needs. In my case we worked on a sore back and also a sore aging complex.

The Charym Spa has Alexandra’s touches everywhere, down to the stitched cowskin rugs and the raw linen curtains. Treatments including bodywork, facials, nails and waxing and incorporate techniques from around the world, especially India’s Ayurveda and Tibetan/Bhutanese traditions. On offer are reiki, aromatherapy, and reflexology treatments as well. Charym has an affiliation with Kripalu and Hilary Garivaltis, the Dean of Kripalu’s School of Ayurveda, consults and offers personal consultations.

I had an Organic Skin Food Facial which used the raw edible (seriously, though I didn’t) skin care products of Dr. Alkaitis. (me and um, Giselle… who just voted his eye cream her favorite…) They also offer an Ayurvedic facial and an organic cellular repair facial among others. Massages with names like Beautiful Warrior, Deep Unwinding and Trinity. Heated oils Ayurvedic make the spa a difficult place to leave and have I mentioned the hot oil? 40? What?! I am just a noodle lying here being drenched in hot oil. 40-smorty.

Alexandra and Maureen both talk about the connection between self love and beauty. “When you take care of yourself and love yourself you feel beautiful. Beauty comes from the inside. We want to open the connection between women and their inner beauty. Feeling beautiful is an important part of being healthy.“

With a founding team powerfully connected to big names in fitness, hospitality and health, Charym has been able to partner with some of the most exciting names in innovative medicine. Charym recently held a retreat at the Chatham Bars Inn on Cape Cod with Dr Alejandro Junger the author of CLEAN.  Junger counts among his disciples doctors, health advocates and Hollywood royalty. Gweneth Paltrow recently touted CLEAN on her blog Goop. “The Clean program works…. I have turned many of my friends on to this program and each one has experienced profound benefits, from weight loss to mental clarity to the end of chronic depression. The wisdom and information contained in this book is deeply helpful and life changing,“ she is quoted on the CLEAN site.

Over three days in July, Charym hosted Dr. Paul Canali and Quayny Porter-Brown from the Evolutionary Healing Institute to teach their systemic somatic treatment approach called Unified Therapy.

As I said, this is way more than a suburban yoga studio.

Charym has a partnership with Winvian which is a chic country Relaix et Chateau down a country road about ten minutes away. Winvian is the kind of place that people who love it want to keep secret. While I was staying there it was supposedly almost booked, but I I felt like I had the place to myself. Every cabin has its own identity - mine was Lighthouse with a nautical theme and a bedroom in a lighthouse structure(!) there is Secret Agent, Golf, Music and best of all at least from the outside, Treehouse, which stretches cartoon-like into the trees.

Needless to say I felt much better upon my return to Boston than I did on my way out. No matter your ailment, issue or reason to celebrate, consider Charym, Winvian and Litchfield. Only a few hours from Boston, it’s home to many wizards, waiting to unearth your inner beauty and defy the calendar too.

CHARYM: http://www.charym.com

174 West St.
Litchfield, CT
TEL: (860) 567-2241

*All photos from Charym.

But it is not the moment itself which becomes the new company, it is the courageous action of the entrepreneur, the persistance in the face of doubt, the ability to meet each new obstacle with resourceful perseverence and passionate belief. That’s what turns an aha moment into a real company.

Many famous discoveries, inventions and businesses begin with an aha moment. Consider Sir Isaac Newton and his head-banging apple, said to have helped him discover gravity. Karl Bühler, the German psychologist credited with coining the term aha experience almost a century ago, described it as “a peculiar, pleasure-oriented experience within the course of thought that pops up with sudden insight into a previously intransparent context.” The lightbulb only turns on however, when the person experiencing that moment acts on it. Seeing a flash of genius through to execution is rare - we remember Newton, not the scores of others hit by falling objects before or after him.

Leah Busque’s aha moment came one cold, February night when she and her husband were getting ready to go out to dinner. Just before the cab was due to arrive they noticed a sadly empty bowl and the pleading eyes of their 100 lb yellow lab, Kobe. They were out of dog food, and out of time. Kobe would have to wait… but why? Busque and her husband surmised that numerous people in their Charlestown neighborhood would have been happy to run to the pet store for a small fee. Wouldn’t it be great to have an instantaneous way to connect with them? A way to post an errand request and hook up with a person willing to do it, right there on the spot, right when Spot needed it most?!

“Within five minutes of the cab arriving at our house,“ Busque, laughs, “we were developing a vision for a new company.“ She pulled out her blackberry and found that the domain name runmyerrand.com was available. And that was when the aha moment hit. All through drinks and dinner she says, she and her husband talked about the opportunity Kobe had helped them discover. Busque took the next four months to research every angle of the idea and test it out on her network. Then she quit her job and devoted herself to the idea full time. She knew that if she didn’t act, someone else would. In a matter of months, RunMyErrand.com (RME) came to life.

Busque is a math and computer science major who had worked at IBM for seven years. She “loves programming” and attacked the RunMyErrand challenge from a technological standpoint first. She was familiar with stories of failed instant service providers, the most notorious being Kozmo.com, and knew the goal was to build a web based tool which would put control in the hands of users, rather than the company itself. Kozmo, the New York based 24/7 service (they promised delivery of almost anything in under an hour) launched in the midst of the internet boom and folded soon after raising $250 million in venture capital.

Unlike Kozmo which hired a staff of runners and filled warehouses with a large inventory of goods in anticipation of delivery requests, RunMyErrand harnesses the web to allow the people who need something and the people who can provide it to meet, negotiate terms and complete the errand on their own. RunMyErrand is like an online dating service for your to-do list. It makes it easy to find who you need when you need them.

From their location in the Zip Car offices, where they were invited to incubate by Zip Car founder Scott Griffith, Busque and her marketing guru Rebecca Ast explain how RunMyErrand works. Users register and purchase credits which act as currency on the site. Once registered, a user can post an errand which then goes live to the RME network in order to connect with a runner interested in the job. Users check out runners who express interest via their site profiles and their linked Facebook accounts (more on that in a minute) and runners can count on payment since credits were purchased beforehand.

No errand is too large, too small or too strange, Busque and Ast laugh. One of their favorite errands was the airport pick up and Long Island delivery of a pug puppy named Mr. Peabody. Though that one cost more - most errands range between 10 and 15 credits (ten credits cost $13.00).

Busque likes to describe RunMyErrand as a Service Network - a social network completely geared toward matching people who need work done with those who can do it. “RunMyErrand harnesses the power of a community, by aggregating tasks in a people cloud. In this way, we are all able to live more efficiently, saving time and money.“ the founder explains. It is different than something like Craigslist because it can be used for last minute errands, spontaneous requests and quick hits. “Craigslist has no sense of urgency.“

The Craigslist comparison brings up another element core to Busque’s vision: trust. She built intensive security measures into the design to assure that the runners the company would be recommending were trustworthy. First RME does background checks on all applicants, then runners who check out are asked to create profiles with ratings, reviews and pictures. “You don’t know your pizza delivery guy or your mailman this well.“ she jokes. The background checks and personality profiles required for runners puts them through rigorous scrutiny so by the time they make it to the website they are as trustworthy as possible.

Facebook had its own aha moment when they discovered RunMyErrand in their search for companies to participate in the very first fbFund Rev competition. Out of thousands of companies from all over the world building Facebook-related social media applications, the social media giant chose RunMyErrand to participate in the 10-week company-building incubator program at the company’s Palo Alto, CA, offices. The user benefits of this relationship are that RME users can aggregate errands on their Facebook profile and share the service with their friends. Ultimately, Busque believes users will feel added trust knowing that errand runners have been used by friends who have had positive experiences.

The Facebook endorsement and positive word of mouth are helping RME spread quickly from neighborhood to neighborhood. Ast says that “RME is currently in Boston, but we have an aggressive roll-out plan that will take us national to multiple cities in the next 18-24 months. As for neighborhoods, we are finding success in all Boston neighborhoods from Beacon Hill to South End to Back Bay to Brookline and Charlestown. Not only that, but we’re experiencing increased demand in outlying areas as well.“ I wondered if there might be runners willing to come all the way out to Sherborn and tested the process out with a request for a large dry cleaning pick up. Much to my surprise two runners were up to the challenge. Give it a try in your neighborhood and before you know it, you’ll be dusting off your running shoes or your paints, leaving errands to someone else.
   
She likes to say her dog started it all by sparking her aha moment, but Leah Busque’s RunMyerrand is a great example of how a flash of genius must have a genius behind it to bring it to light.

MISSTROPOLIS DISCOUNT:
Most errands cost about $10 and there are limitless ways you can take advantage of RunMyErrand. Here are a few: pick up farm fresh fall veggies at the market, drop off items to Goodwill, get the dry cleaning, deliver a chicken soup to a friend. Or try one of these. Receive 40% off select packages using the discount code MISS at runmyerrand.com.

With drastic budget cuts and increased layoffs, many small businesses across the country have too much work for their remaining skeleton crews to handle. (And yes, Misstropolis can count itself in this group.) Increasingly, resourceful companies are turning to a pool of talent that some analysts say is deeper now than ever - Interns.

The current economic crisis has spared very few industries, leaving students and professionals alike in search of resume-enriching, if not paying, work. High techs like Microsoft and Google have always seen internship programs as a source of energized new talent, and high percentages of graduates of such programs find themselves with excellent jobs at the company. (The Seattle Times reported on August 10th that at Microsoft, 85% of interns get offered jobs, and 80% take them.) Conversely, the savvy businesses find themselves with hard workers moonlighting as company evangelists, so thrilled are they by their successful intern experience.

Here in Boston, internships have for the most part been the province of university career centers. College and graduate students receive the most support networking across a broad spectrum to find suitable placements. But anyone who’s ever attempted to hire or become an intern via a university knows the reporting requirements and management expectations are more than many small businesses (especially those down to a skeleton crew) can handle.

Enter Urban Interns. Urban Interns is a New York based start-up dedicated to connecting businesses with motivated, educated, often skilled workers, for little or no pay. All of the posting and searching is done online via their website. Employers are able to privately search Urban Intern’s database, customizing their search by hours or task, and post part-time openings. Interns post personal profiles and can search the job database as often as they like.

On September 8 Urban Interns launches its Boston operations online, ready to connect area firms with willing (free or low cost) help.

Urban Interns was started in New York by two innovative women with a knack for timing. Cari Sommer, a lawyer and Lauren Porat, an economic advisor, both had all-consuming, high level careers and what they thought were schedules too crammed for non-profit volunteering, let alone entrepreneurship. But fate and generosity of spirit conspired to land them both at Step Up Women’s Network, a non-profit “dedicated to strengthening community resources for women and girls.” Porat was a founding Board member and Treasurer, and Sommer was Chair of the Board. Despite the demands of a successful start-up, both remain active with the Step Up Network today.

Working together for the busy non-profit, Sommer and Porat developed a great respect for each other’s abilities, values and work styles. Over many months and many late night to early morning conversations, they developed the Urban Interns business model.

Internships benefit both sides of the business equation, Sommer explains. Not only do companies get part-time help for tasks that their stressed workforce can not handle, but employers get an opportunity to evaluate potential new hires and determine if candidates are a good fit for the organization. Graduates of colleges and experienced professionals alike can use internships as entry points to the work experience and networking that can accelerate their career.

To date, the bulk of Urban Interns’ clients have been in the social media, marketing, advertising, e-commerce, fashion, beauty and wellness fields. But Porat and Sommer anticipate growth in all sectors and are excited to see what new industries Boston brings to the site.

”Today, interns can be anything from apprentices, to admins, to research analysts, to PR people, to sales people,“ says Lauren. “They can be in college, post-graduation, or experienced professionals with years under their belt. They can work on site, virtually, or somewhere in between (i.e., once a week in-person check-ins with the rest of the time being solo.) They can have set hours or a flexible schedule. They can work at a sole proprietorship, a mid-sized firm, or a large public company. The rules have changed.“

To learn more about how to join Urban Interns whether as an employer or intern, visit their website at www.urbaninterns.com.

Other recent articles about internships featuring Urban Interns:

“Locked Out of Labor Market, Young Workers Turn to Internships.“ Boston Globe.
“Firm Links Undergrads with Entrepreneurs.“ Crains Business.
“Start off fresh with an unpaid internship.” Wall Street Journal Online.

You know what it’s like. You walk in to a room to do something, to get something and then after standing in the room lost for a whole minute, you realize you forgot what you came in for. “It’s my ADD” you laugh to your friends, or worse:“I had a senior moment.“

As a yoga teacher who highly appreciates a sense of focus, I encourage my students to use the simple antidote of quiet time. But more often than not I hear a “no way” in response. “There’s no way I can meditate - I’m running in a different million directions”.

Each day we face a series of choices; some obvious and simple, some confusing and complex. On life’s journeys there are constant distractions which push and pull us, hijack our attention and make simple choices more complicated. Yoga teaches us that distractions have only as much power as we give them. You can avoid being overwhelmed by distractions by viewing them for what they really are. And I mean viewing literally as well as intellectually.

When something disrupts your axis - your concentration or flow - don’t fight it. Notice it and decide whether it merits any more of your awareness. If not, cleanly and peacefully allow it to go. Pause, inhale, connect back to your axis as you consider your intentions and travel on. Whatever moves you, centers you, brings a smile to your lips and lightness to your being, that’s the thing to focus upon.

Of course though we can take steps to diminish them, distractions are inevitable. They are a testament to the brain’s active nature. Yet there’s no reason to allow distractions to upset our concentration or our peace of mind. Sometimes the distraction itself isn’t the issue - but the reaction to it. How often do we allow meaningless thoughts become destructive by attaching to them, worrying about them and ultimately doing something (unnecessary) about them?

Distractions can be very appealing. Significance can be discovered in the unexpected. People you didn’t imagine you’d meet,  places you had no idea you’d go and insights you didn’t expect can lead to excitement and wisdom. Connect to the openness of that mental flow and let those inspirational thoughts in. But if you feel uncomfortable or derailed, consciously let go. What were you doing prior to the moment that the distraction took over? What were your thoughts? How were you positioned physically? Remember the details as brilliantly and distinctively as you can. Return to those conditions in your mind and regain your focus.

You are not a kite in the wind; you don’t have to be whipped here and yanked there by arbitrary happenings and conditions. Your views are yours to choose, and your consideration is yours to assign. It is okay to let the distractions wander in; don’t be hard on yourself because they are momentarily present. It is when we accept their existence and let them leave as quickly as they arrived that we will be able to reengage with matters most, and move resolutely ahead.

Get back to what you were doing with your full awareness. Let yourself be where you are. With a little effort and patience, and certainly some practice, the outcome will be a peaceful, radiant, more successful you.

Now, what was I saying?

Purple grape. Bubble-gum pink. Neon cherry red. The cough and cold aisle in my local CVS looks more like a candy counter than a drugstore. Yet the medicines found here in cartoon-baby-emblazoned boxes are a godsend for exhausted parents of cold-ridden kids. Or are they? Just a few days ago, I would have said confidently that spoonfuls of such elixirs indubitably help kids feel better. But after a bit of research, my confidence has crumbled. According to a recent CDC study, a March petition from a group of prominent pediatricians, and years of warnings from doctors’ groups, cold medicines for kids not only don’t work, they are also not as harmless as the marketers will have you believe.

Then why the heck do they crowd shelves in every pharmacy in this country? For one, the market is clearly there - the average child suffers 6 to 10 colds per year, and each cold lasts 10 to 14 days, resulting in sleepless nights for both child and adult. But they are on the shelves in the first place because of a sort of grandfathering effect. Back in 1962, the federal government passed an amendment stating that all drugs must be proven safe and effective. Existing over-the-counter drugs – including cough and cold medicines – went through a somewhat abbreviated re-approval process that included expert evaluation of research, clinical opinions, and public comment. The recent petition from the pediatrician group says that the FDA was never able to fully evaluate the safety and efficacy of cough and cold meds in kids because no good studies existed. Yet, the drugs still became labeled “Generally Recognized as Safe.” (Later, the FDA did recommend that these drugs not be marketed to children under 2.)

Since then, a handful of studies has shown that these drugs might not do what they are labeled to do. A 1997 study in 59 pre-schoolers aged 6 months to 5 years found that an antihistamine-decongestant combination didn’t relieve cold symptoms any better than a placebo, though it did make the kids sleepier. A 1991 study in 96 children aged 6 months to 5 years also found no benefit of these drugs. A 1993 study in 49 kids aged 18 months to 12 years showed that neither codeine nor dextromethorphan – anticough meds – relieved night cough better than a placebo. A few more studies found similar results.

And aside from not helping, these drugs may actually be hurting. A CDC study from January showed that an estimated 1,519 children under age 2 were treated in emergency rooms all over the country in 2004-2005 for problems or overdoses associated with cough and cold medications.

Doctors groups have tried for years to raise this issue. Back in 1997, the American Academy of Pediatrics issued a policy statement that parents should know that kids’ cough meds have no real benefit and pose a legitimate risk, emphasizing that dosages for kids are extrapolated from studies on adults with no consideration of a child’s unique metabolism and physiology. In their 2006 clinical practice guidelines, the American College of Chest Physicians also said that cough suppressants should not be used in children.

The reason for the oversight could be that the FDA has so little time and money to carry out a tremendous agenda, and it also doesn’t have the resources to conduct independent studies. Plus, these medicines have been such a generally accepted part of American culture for years, it almost seems silly to re-examine them. But in March, that’s exactly what that group of pediatricians demanded the FDA do. The FDA responded that it would indeed begin a review of the situation.

So what’s a concerned parent to do when his or her little one is up all night, as stuffed as an Easter turkey, coughing his stomach lining out? Most of the time, these drugs are safe when taken at recommended doses. Yet problems do pop up, and overdoses can occur, especially when parents give kids different drugs with overlapping ingredients, inadvertently increasing the dosage of a particular component. In the end, it makes sense to avoid giving cough and cold medicines to kids under 6 and asking your doctor about older children (be sure to list every single prescription, over the counter, and herbal medicine your child takes). As a last resort, experts recommend using saline nose drops or a cool mist humidifier to soften mucus, and a rubber suction bulb to clear it out. Back to the sleepless nights…

Dear Divorce Lady,
Do you have an opinion on inheritances or know where I could find information on how Mass treats them? I inherited some money from my father that was intended for my personal “rainy day” use—contingency fund,  including paying for my kids college education which is what I’m using it for.  He wants half of it.  I’m not happy. ~ C.K.

Dear C.K.:
Thank you for your question.  In Massachusetts, property inherited by one spouse, before or during the marriage, is considered marital property and may be subject to “equitable division” in a divorce. The Inheritance question is very common, and determining whether or not it is divisible as a marital asset depends on a number of factors.

According to Wellesley, MA family law attorney, Karen Argetsinger, the equitable distribution of assets is divided pursuant to the statute, Massachusetts General Laws Chapter 208 § 34. The principle of “equitable division” does not require the judge to divide inherited property equally between the two divorcing spouses. Judges have broad discretion on this issue and there is no uniform rule.

To determine how to equitably assign inheritances assets, the Court may take certain factors into consideration, such as:
·      length of the marriage,

·      when the inheritance was received: if it was received prior to the divorce,

·      whether the inherited assets were used to maintain the marital standard of living or held separately,

·      the ratio of the inherited funds to the value of other assets being divided

·      the respective contributions of the parties to the marital enterprise as a whole

·      whether the inheritance interest had vested but had not been not distributed at the time of the divorce; and

·      whether or not the inheritance was a mere speculative interest: that is, the beneficiary merely expected that the inheritance was forthcoming in the future.

INHERITANCE RECEIVED PRIOR TO DIVORCE
Property received in the form of an inheritance or testamentary bequest prior to the divorce may be assignable under the statute. The Courts have given special consideration to the fact that the property is an inheritance (or was acquired with funds received from an inheritance) and attempts to return “inherited property to the heir spouse.” It is not improper for the trial judge to give some consideration to keeping inherited assets with the heir or testamentary beneficiary as long as doing so is not grossly inequitable to the other party. 

In addition, the court will consider the extent to which the inherited property was “woven into the fabric of the marriage”. Meaning, how did the asset affected the couple’s lifestyle? Did they use it to pay for college or to buy a vacation home? Did they deposit inherited funds into a savings account and left it to grow?  Need is also a significant factor. A court would consider whether the couple had other assets available and whether the non-heir spouse had certain needs that could only be met by accessing the additional inherited assets. Further, income produced by the inherited asset is considered for purposes of calculating alimony while the inherited asset itself may not subject to division.

INHERITANCE VESTED BUT NOT DISTRIBUTED AT THE TIME OF DIVORCE
If the inheritance interest of a spouse is vested as of the time of the divorce, it can be distinguished from “speculative or contingent interests” and will be considered assignable property even though it has not yet been distributed from the estate due to probate or other reasons. 

SPECULATIVE ESTATE INTEREST
A speculative or anticipated interest in the estate of an ancestor or possible testator at the time of the divorce is a mere expectancy, and is not to be considered marital property pursuant to the statute. In other words, a spouse who is the named beneficiary in a will of a person still living at the time of the divorce (such as a parent or grandparent) does not have a property interest in that inheritance, but only an expectancy which is not subject to assignment or equitable division. 

However, it could affect the division of the marital property since the judge may be inclined to award less of the marital property to the spouse who is expecting a substantial inheritance.

Gabrielle M. Clemens is an attorney and financial advisor, specializing in wealth management and financial planning through divorce.
You can email her at gabrielle.clemens@ubs.com or visit her website.

I am a resident of Massachusetts and filed for divorce for six months ago.  A few years ago my husband and I had a comprehensive estate plan created by a local attorney, including Powers of Attorney, Health Care Proxies, and reciprocal Wills.  My draft divorce agreement states that after the divorce, I will not have any interest in or claim to my husband’s estate if he were to die and he has no interest or claim to my estate if I were to die.  Do I need to change my estate planning documents?

Pat, Concord, MA

Dear Gabrielle,

Pat, Concord, MA

Dear Pat,

In general, the law considers you to be legally married until the judge signs the final dissolution decree ending your marriage and, in Massachusetts, the divorce nisi period (either 90 days or 120 days following the divorce) expires. This means that if you were to die prior to the legal termination of your marriage, your spouse may have legal rights to and control over your estate.

The good news is that there are certain precautions that you can take to protect yourself and your assets in the event of your death or incapacity. The bad news is that you will need to hire yet another attorney to do so: an estate planning attorney. 

An estate planning attorney can make the following important changes to your estate plan so that you will be protected before, during, and after your divorce.

Will: 
A Last Will and Testament is a document that specifies your bequests and allows you to appoint an executor who will be responsible to oversee the transition of your estate to your beneficiaries. This protects your estate from being passed pursuant to state intestacy laws. In addition, your Will allows you to appoint a guardian to care for your minor children and grants the power to sell real estate and other property.

Pursuant to Massachusetts General Laws, Chapter 191, Section 9, your divorce automatically revokes the disposition of property by a Will to your former spouse, and any nomination of your former spouse as a fiduciary are null and void. You should have an estate planning attorney draft a new Will to reflect accurately reflect your new life.

Health Care Proxy:
A Health Care Proxy (HCP) is a simple legal document that allows you to name someone you know and trust to make health care decisions for you if, for any reason and at any time, you become unable to make or communicate those decisions. It is an important document, however, because it concerns not only the choices you make about your health care, but also the relationships you have with your physician, family, and others who may be involved with your care.

If you have a health care proxy that gives your husband the authority to make medical decisions for you, revoke it.  Draft a new health care proxy and appoint someone else that you trust to make the best health care decisions on your behalf. You should notify your husband any anyone else (such as your health care providers, family) who may be aware of the old proxy that you have executed a new one.

Power of Attorney:
In Massachusetts, you can sign a Durable Power of Attorney (PoA) to appoint someone to handle your assets if you become incapacitated. If you have signed a Power of Attorney appointing your husband, have your estate planning attorney draft a new one and appoint someone that you can trust. A PoA is a powerful document that can grant the appointed person the authority to manage and transfer your assets, make gifts on your behalf, create and/or amend your trusts, obtain financial information about you, and even sell real estate that is your name.

After your divorce, don’t forget to change all beneficiary designations on your life insurance policies, retirement accounts, pensions, trusts, and annuities to remove the designation of your ex-spouse. Further, you should also record a new homestead declaration if the title to any real estate was transferred pursuant to a division of assets.

On the bright side, many estate planning attorneys typically do not charge by the hour. They charge flat fee for a review of your old documents and if necessary, a new set of documents. It is well worth your time and effort to have all of your existing documents reviewed to make sure that your estate will be distributed according to your expectations and intentions.

-Gabrielle, The Divorce Lady

LA PRIMAVERA ~ Spring Fiesta & Fashion Show to benefit ROOM TO GROW at DISTRICT, June 19, 2009.

Video by Patrick Faloon:

Photography by Patrick Faloon, Dustin Gray and Donald Rockhead.

The Show
STEL’S

PORTOBELLO ROAD

STIL

CROSSING MAIN

MATSU

Hair Ornaments & Jewelry by
PATCH NYC

Platinum Sponsor
RUE LA LA

Sponsors
FASHION BOSTON, BOLDFACERS, QDOBA

Very Special Thanks To
MODEL CLUB, INC for the models
G2O SPA AND SALON for the hair & makeup
ALISA NEELY of SCOUT for styling the show
DJ RICHIE LARUE for the music
PATRICK FALOON for the video art
REBECCA PACHECO for being our M.C.

To learn more visit:

ROOM TO GROW http://www.roomtogrow.org

PATCH NYC http://www.patchnyc.com

DISTRICT http://www.districtboston.com

RUE LA LA http://www.ruelala.com

CROSSING MAIN http://www.crossingmain.com

PORTOBELLO ROAD 617.264.2020

MATSU http://www.matsuboston.com

STEL’S http://www.stelsinc.com

STIL http://www.stil.com

G2O http://g2ospasalon.com

MODEL CLUB, INC. http://www.modelclubinc.com

SCOUT http://stylescout.net

FASHION BOSTON http://www.fbloves.com

BOLDFACERS http://boldfacers.com

TREMONT TEA ROOM http://tremont-tearoom.com

I have been married for 14 years. My husband left a decent paying corporate job to start his own company right after we got married. He barely makes enough to pay his half of the mortgage ($2,000 a month). In contrast, I have clawed my way up the corporate ladder and now make $200,000. I am a saver, and have always contributed the max to my 401(k). My husband refused to make any IRA contributions or financially prepare for his retirement. If we divorce, do I have to give him half of my retirement savings? What about Social Security? - Sally the Saver

Dear Gabrielle,

I have been married for 14 years. My husband left a decent paying corporate job to start his own company right after we got married. He barely makes enough to pay his half of the mortgage ($2,000 a month). In contrast, I have clawed my way up the corporate ladder and now make $200,000. I am a saver, and have always contributed the max to my 401(k). My husband refused to make any IRA contributions or financially prepare for his retirement. If we divorce, do I have to give him half of my retirement savings? What about Social Security? - Sally the Saver

Dear Sally,

In a divorce, the parties divide up what is called the ‘Marital Estate.‘ The marital estate includes any assets or debts that were acquired during the course of the marriage. Each spouse is typically entitled to 50 percent of marital assets and marital debts.
This standard applies regardless of how the property is titled, which spouse’s income paid for the asset, or who incurred the debt. That means the marital estate includes all retirement accounts (401(K), IRA, 403(b), Defined Contribution, and Defined Benefit plans), investments, credit card debt, car loans, mortgages, stock plans, stock options, real estate, frequent flier miles, bank accounts, toasters, dining room sets, cars, credit card debts and any other form of asset or liability, if it was acquired during the course of the marriage.
The process for dividing up retirement accounts can be complicated. Qualified retirement plan assets (such as those in a 401(k), defined benefit or contribution plan, or 403(b)) can be transferred only with the employer’s receipt of a qualified domestic relations order, or QDRO (pronounced Quad row). Retirement assets transferred from a military plan, government plan, or a Traditional or Roth IRA, do not require a QDRO.

A QDRO is a complex document that should be drafted by a QDRO specialist or lawyer. However, while a QDRO is required to transfer retirement plan assets to someone else, some retirement plans do not honor QDROs. In these cases the retirement plan will not transfer the assets and you will need to find another way to divide other assets to make up for it. If you no longer work for the company where you had the 401(k), you could roll those assets into an IRA. Since an IRA does not require a QDRO, this is a fast and inexpensive way to divide those funds. All asset divisions should be agreed upon and in writing before your divorce settlement is final.  It is wise to check with your employer (and have your attorney check with your ex’s employer) beforehand to determine whether or not the plan allows for a QDRO and if it has any specific requirements.

Social Security
These are the rules for receiving social security benefits if you are divorced:
If you are divorced, but your marriage lasted 10 years or longer, you can receive benefits on your ex-spouse’s record (even if he or she has remarried) if:
• You are unmarried
• You are age 62 or older
• The benefit you are entitled to receive based on your own work is less than the benefit you would receive based on your ex-spouse’s work
• Your ex-spouse is entitled to Social Security retirement or disability benefits

If you remarry, you generally cannot collect benefits on your former spouse’s record unless your later marriage ends (whether by death, divorce or annulment).

If your ex-spouse has not applied for retirement benefits, but can qualify for them, you can receive benefits on his or her record if you have been divorced for at least two years.

If you are eligible for retirement benefits on your own record, Social Security will pay that amount first. But if:
• the benefit on his or her record is a higher amount, you will get a combination of benefits that equals that higher amount (reduced for age)
• you have reached full retirement age and you are eligible for a spouse’s benefit and your own retirement benefit, you have a choice

You can choose to receive only the divorced spouse’s benefits now and delay receiving retirement benefits until a later date. If retirement benefits are delayed, a higher benefit may be received at a later date based on the effect of delayed retirement credits. The amount of benefits you get has no effect on the amount of benefits your ex-spouse or their current spouse may receive.

If you need information about benefits your ex-spouse can receive based on your record, please read the Social Security Administration’s Benefits for your divorced spouse.

If your former spouse is deceased and you need information about possible survivors benefits, please read “If You’re the Worker’s Surviving Divorced Spouse.“

Also, please see my other articles in the series on “Smoothing the Transition” and “Getting Organized.“

Spring is here at last ~ it’s time to celebrate!

On Friday, June 19, join Misstropolis, PATCH NYC, Rue La La, Stil, Stel’s, Matsu, Portobello Road, Crossing Main, G2O, SCOUT, Fashion Boston and Boldfacers for night of fashion and philanthropy to benefit Room to Grow. Enjoy a chance to embrace the fresh beauty and resilient new growth this season brings - and help give babies born into poverty a chance to sprout strong roots and blossom to their full potential.

Frida Kahlo was a fighter, a visionary and a bright light in a chaotic world. Designers Don Carney and John Ross of PATCH NYC chose her as a patron saint of sorts for La Primavera inspired by the way her creative spirit won out over crushing obstacles. The same spirit drives Room to Grow, the organization the event honors.

Room to Grow, which was founded by Julie Burns in New York in 1998 and launched in Boston in 2005, provides parents raising babies in poverty with one-on-one parenting support and essential baby items throughout their child’s critical first three years of life. Like the flowers Frida Kahlo wore in her hair, the children of Room to Grow need nourishing love and care to establish strong roots which will sustain them their whole lives. Support Room to Grow by buying your ticket to La Primavera.

The event will take place in the gorgeous District Restaurant and Lounge at 180 Lincoln Street in the Leather District of Boston. Enjoy food inspired by Frida’s home of Mexico, complimentary custom margaritas and a cash bar. Rue La La is the main sponsor of the event. Fashion Boston is the media sponsor. Fashion Boston and Boldfacers will be there to cover it!

La Primavera’s Fashion Show will provide a front row view of the spring and summer looks put together by the boutiques unabashedly turning Boston into an important hub of fashion. Stil of the Prudential Center, Stel’s and Matsu of Newbury Street, Portobello Road of Chestnut Hill and Crossing Main of Hingham, Wellesley and Marblehead will each create a signature show to send down the runway through District’s intimate space. Uniting the fashions will be the dazzling accessories of PATCH NYC, styling by Scout and hair and makeup by the stylists of G2O.

Before the fashion show begins get henna-d by Boston’s most renowned Henna artist and have your fortune told by a tarot card reader from The Tremont Tea Room. Raffle tickets will be sold for goodies like Chanel makeup, custom jewelry from PATCH NYC, a Vaness Bruno bag from Dress and a Taco Party for 20 from Qdoba - yum!

Doors open at 7:00pm. Valet parking will be available.

Tickets $60.00 per person.
V.I.P. tickets $100.00
V.I.P. tables for 6 people $500.00
BUY YOUR TICKETS NOW by CLICKING HERE or contact for more information.