Browsed by
Tag: Will

Power of Attorney: Empowering you to help your loved one

Power of Attorney: Empowering you to help your loved one

Follow us, as Elizabeth Murray tells the moving story of her mother’s battle with dementia. In this blog series, Murray explores every part of the experience of caring for someone with dementia, sharing her memories and insights from it all. Her words serve as a great reminder of the many ways dementia affects our lives, and the lives of our loved ones.

Moving my mother into a nursing home was a difficult decision. Executing that decision was even more difficult.

My mother had always been fiercely independent. Even after my father died and she lived alone, she was determined to do everything for herself.

My mother knew that if she were to become mentally incapable, someone else would have to make decisions about her health care, medical treatment and living arrangements. We had discussed the benefits of a Power of Attorney for Personal Care and she acknowledged that I was the person she would want to have make those decisions if she couldn’t do so herself. The problem was that she really believed she would always be able to determine her own destiny; that she would always be able to live alone and take care of herself.

Although my husband and I were both lawyers and we knew the consequences of our inaction, neither of us were inclined to push the issue and persuade her to sign the document.

When my mother was diagnosed with dementia, she wasn’t prepared to admit that she needed assistance of any kind and she certainly wasn’t prepared to move out of her house voluntarily.

When my mother was no longer safe living on her own, I didn’t have the authority to move her into a nursing home or to ensure that she received appropriate care. Before I could make any decisions on my mother’s behalf, I had to apply to court and ask to be appointed as her committee. The process was cumbersome and time-consuming. It added to the stress of an already stressful situation.

Contemplating a time when a Power of Attorney for Personal Health Care is required is not easy, but the decision is an important one to make. Don’t make the same mistake I did. It’s better to have a plan and not need it than to need a plan and not have it.

What is a Power of Attorney?

A Power of Attorney is a legal document that gives someone else the power to act on your behalf. This person is called your “attorney,” though he or she is not usually a lawyer. Powers of Attorney for Personal Care deal with the following matters:

• The appointment of an attorney and the appointment of an alternate attorney if the first named attorney is unable or unwilling to make a decision or is not readily available to make a decision;
• The types of decisions an attorney is authorized to make regarding your care;
• Medical directives with respect to treatment;
• Provisions for payment of compensation to the attorney for the decision-making; and
• Provisions to protect the attorney from decisions that might be unpopular with some members of a family.

Depending on where in Canada you live, a Power of Attorney for Personal Care may be called a power of attorney, a personal or health directive, or a representation agreement. Sometimes, the same document can deal with personal care issues as well as financial matters. A committee may also be called a guardian.

At the Alzheimer Society of Ontario, you can find many resources to help you prepare for the future at www.alzsuperhero.ca

 

Written by:

Writer Elizabeth Murray
Elizabeth Murray
Retired lawyer and the author of Holding on to Mamie:  My Mother, Dementia and Me.
For more information about Elizabeth and her story visit www.holdingontomamie.ca.

Power of Attorney: Planning for the future

Power of Attorney: Planning for the future

Follow us, as Elizabeth Murray tells the moving story of her mother’s battle with dementia. In this blog series, Murray explores every part of the experience of caring for someone with dementia, sharing her memories and insights from it all. Her words serve as a great reminder of the many ways dementia affects our lives, and the lives of our loved ones.

Two months before she was diagnosed with dementia, my mother and I were reviewing her bankbooks at her kitchen table.

She had received a letter from her financial advisor informing her about something that had occurred with one of her Registered Retirement Investment Funds. Her understanding was that one of the semi-annual payments she ordinarily received had been withheld and that any request she made for the money would be denied. A telephone conversation with her advisor had left her frustrated and confused.

She was relieved when I offered to talk to him on her behalf. He was even more relieved to accept my call.

He told me that the regular payments from my mother’s RRIFs had been made as usual. The issue was that she hadn’t cashed a cheque for a capital payment that she had also requested. After six months, the cheque had been cancelled and the money had been deposited into her account. Further steps had to be taken to ensure that she didn’t pay income tax on the money she hadn’t received. My mother didn’t understand the problem and she wasn’t prepared to give the financial advisor the instructions he needed to solve it.

Unfortunately, my mother had never signed a Power of Attorney for Property. As a result, I didn’t legally have the authority to tell her financial advisor to take the required action, even though it was obviously in her best interests.

A Power of Attorney for Property is a legal document that gives someone else the power to manage your money and property on your behalf. A Power of Attorney for Personal Care is a legal gives someone the power to manage medical and personal care decisions. It can specifically provide that the person(s) you appoint maintains their power if, later in life, you are unable to make important decisions by yourself.

My mother had never wanted to think about a time when she would need help to manage her financial affairs. While it is a difficult decision to make, by choosing your Powers of Attorney early in life, you can rest easy feeling prepared for the future.

It is especially important that someone with dementia has Powers of Attorney to help make decisions when they are unable to do so. At the Alzheimer Society of Ontario, you can find many resources to help you prepare for the future at www.alzsuperhero.ca

 

Written by:

Writer Elizabeth Murray
Elizabeth Murray
Retired lawyer and the author of Holding on to Mamie:  My Mother, Dementia and Me.
For more information about Elizabeth and her story visit www.holdingontomamie.ca.

Make a Will Month – What gifts can I give?

Make a Will Month – What gifts can I give?

November is Make a Will month in Canada – and this is my sixth and final blog post here for the Alzheimer Society. I would like to thank them so much for this incredible opportunity.  The work being done by the Alzheimer Society is incredible and so needed. Hopefully one day there will be a cure for this horrible disease. Now on to my post.

The law in Ontario is pretty wide open with regards to giving gifts of property in a Will.  You have almost complete discretion.  The vast majority of my married clients leave all of their property to their spouse with a gift over to their children with a further gift over to their grandchildren.  They often will pick out specific gifts to give to specific people.  This is not a required way to do things, it is just the most common.

In addition, my clients will often choose to give charitable gifts to registered charitable organizations like the Alzheimer Society, in order to take advantage of very favourable tax breaks the Canadian government provides.

When you speak to a lawyer or the planned giving departments of charitable organizations like the Alzheimer Society they can talk you through the various ways and the many benefits of including charitable giving in your Will.

When you have decided who is going to get what property, there are certain things you should keep in mind.

First, you are required to provide for your dependents. If you do not, the dependant has the right to bring a court action to essentially rewrite the Will. The court will look at the overall regime set up in the estate, and will only uphold a Will if it is of the opinion that it has sufficiently provided for the dependents.

Second, if a spouse is not satisfied with a Will, he or she can decide to ask for an equalization of property instead of taking under your Will.  This will likely thwart any plan to leave a spouse out of your inheritance.  It is therefore important to ensure that your spouse is reasonably provided for in your Will.

Third, there are ways to minimize your taxes, by structuring certain trusts, and appointing on your Life Insurance Policies and Designating Beneficiaries under certain registered plans like RRSPs and RRIFs.

Fourth – if your beneficiary might qualify for Disability Benefits under the Ontario Disability Support Program, there are certain trust options that are available, that can allow the beneficiary to continue receiving government assistance after receiving an inheritance.  Often people give gifts to disabled beneficiaries without taking into account the impact it will have on their government benefits.

Certain religions have specific requirements for gifts given in a Will. In most cases, those requirements can be met as long as dependents are looked after and the spouse does not elect equalization. Some religions have specific workarounds that are accepted by the religious authorities. Those items I defer to the religious leaders, but it is important for you to ask the question if that is important to you.

Other than that, there is pretty wide freedom for you to decide who gets what after your death. This freedom only exists if you take the time to make a Will. The alternative is for a government formula to decide who gets your property. It might work out the way you wish. It might not.

You do not need a lawyer to make your Will. There are online forms that you can fill out. That said, a lawyer can help guide you through the process in simple and easy to understand way.  A lawyer can make suggestions as to the most tax effective way to structure things. A lawyer will keep up with changes in the law as they occur to assist in making sure that your documents are up to date. A lawyer will make sure that you have not forgotten important things.

The process is NOT as expensive or time consuming as you may be imagining. The time and money invested in these documents such as your Will and Powers of Attorney is well spent; clients gain clarity and peace of mind.

Please feel free to contact me if you have any questions about making your Will and Powers of Attorney. Finally, I would like to thank Sadie Etemad for her assistance in putting together these blog posts.

 

Written by:

Stephen Offenheim

Stephen Offenheim,
The Law Office of Stephen Offenheim
http://www.planyourwill.ca
(416) 863-1300
steve@planyourwill.ca

Make a Will Month – Powers of Attorney and Living Wills. What are they? Do I need one?

Make a Will Month – Powers of Attorney and Living Wills. What are they? Do I need one?

It’s Make a Will month.  As guest blogger for the Alzheimer Society this month, my focus has been on – you guessed it – Wills.

The importance of making a Will is clear. You get to choose who will get your property, who will be guardians of minor children, and who will manage the business of your estate.  This planning is important to determine what will happen after you die.

But what happens before you die? As the people at the Alzheimer Society know all too well, health and mental capacity sometimes deteriorates.  What happens when a person loses the capacity to make legally binding decisions?

Without proper documentation in place, a family dealing with a loved one’s loss of capacity often must begin expensive and time consuming legal procedures to obtain authority to make those decisions. This is a situation that is easily avoided, by putting the proper documentation in place while you do have capacity.

In Ontario, there are two different documents that should be created as a part of any comprehensive estate plan.  A Power of Attorney for Property and a Continuing Power of Attorney for Personal Care.

These documents allow you to make decisions on your behalf in the event that you are unable to make those decisions yourself. One for property and one for personal care decisions.

Like the appointment of Executors discussed in an earlier blog post, the Power of Attorney for Property can be quite dangerous in the wrong hands.  People can fraudulently access your property.  It is therefore absolutely essential that you appoint someone that you trust totally and completely. When I say totally and completely, I mean TOTALLY AND COMPLETELY. You are able to limit the powers in the document, but that makes it much less effective, and defeats the whole purpose of making the document, which is giving someone the power to deal with your property if you lose capacity.  The more limited the document, the more difficult it becomes to effectively deal with your property.

A Power of Attorney for Personal Care, is a document that allows you to appoint a person to make health care, housing, hygiene, and other personal care decisions on your behalf.  The document allows health care providers to easily determine who has the authority to give consent on behalf of the person who made the document.

Powers of Attorney are essential, because they are so simple, and avoid bringing expensive and time consuming court proceedings in order to manage a person’s affairs.

There are kits available online to prepare these documents.  The Alzheimer Society of Ontario also has an estate planner and guide available free of charge. I urge you to complete these documents immediately.

If you need assistance, please feel free to contact me if you have any questions about how these documents work.    My law firm’s $699 Family Protection Plan for couples includes 2 Wills and 4 powers of attorney.   As mentioned in a previous blog, the time and money invested in these documents is well spent; clients gain clarity and peace of mind.

What if you have very specific ideas about how you would like your care to progress in the event that you are not able to give your own instructions? This is where Living Wills come into play. A Living Will (or advance health care directive) sets out binding instructions for your attorney for personal care regarding your treatment.

Without a Living Will, your attorney for personal care has full discretion to make decisions as he or she sees fit. It is up to that person.  If you have a Living Will in place, your attorney for personal care and health care professionals are required to follow your instructions.

Some people want to make a Living Will so that their decision maker has clear guidelines to follow. Some people do not want to make a Living will so that they do not tie the hands of their decision maker. It is a personal case by case decision.

A Will and estate lawyer can help you work through the process of powers of attorney and Living Wills. If you would like more information about this or any other Will and estate matter, please feel free to contact me.

 

Written by:

Stephen Offenheim

Stephen Offenheim,
The Law Office of Stephen Offenheim
http://www.planyourwill.ca
(416) 863-1300
steve@planyourwill.ca

Make a Will Month – Tips on how you can get ready

Make a Will Month – Tips on how you can get ready

It is Make a Will month in Canada, and I am thrilled to be able to guest blog here on the Alzheimer Society of Ontario’s website.  In a previous entry, I outlined the things you need to do to get ready to make your Will. One of the most important things you will do when you make your Will is to decide who will manage the business of settling up and closing your estate once you die – in other words, choosing your Executor.

The person(s) who you appoint to manage your estate is known as the “Executor” of your estate.

In general, your Executor is responsible for the following:

  1. Arranging your funeral;
  2. Paying your debts;
  3. Filing Taxes;
  4. Holding, managing, buying and selling property as is appropriate for the circumstances of your estate;
  5. Holding property in trust for minors; and
  6. Delivering the gifts to the beneficiaries set out in your Will.

 

An Executor does not need a high level of expertise as they can hire professional advisors to assist with legal and accounting matters.  However, your Executor should have a basic understanding of finances and should not be overwhelmed by financial responsibilities and paperwork.

Even more important than specific expertise is trustworthiness.  Since your Executor will have the authority to manage your finances, access your bank accounts, investments, etc., there is opportunity for mismanagement or fraud by the Executor. Unfortunately it happens more than we would like to think. APPOINT SOMEONE honest, reliable, considerate and confident who shares your values and can be held to his/her word.

When choosing your Executor, also keep in mind that it is not an easy task and your Executor may be forced to make unpopular decisions. Therefore you should ask yourself the following questions:

  • How will my Executor(s) deal with all of the paperwork required to complete my estate?
  • How will my Executor(s) communicate with my beneficiaries and other potential stakeholders, including various institutions, government agencies and professionals such as lawyers, accountants, etc.?
  • How will my Executor(s) hold up if faced with pressure from the beneficiaries?
  • How will my Executor(s) hold up, in circumstances of personal grief or personal financial difficulties?

 

Your Executor should be over the age of 18. It is preferable to have your Executor reside in the Province of Ontario if you are an Ontario resident. Non-resident Executors must purchase insurance bonds, which is an expense that will come out of your assets. There are also tax implications for non-resident trusts.

Finally, if you are facing difficulties in choosing an acceptable Executor, consider hiring an estate lawyer or a trust company to act as your Executor; it just might be the right thing for you.

Making your Will can feel overwhelming and stressful. I completely understand. This is why The Law Office of Stephen Offenheim (planyourwill.ca) is committed to making the process easy, and understandable.  For a free telephone consultation please contact me at steve@planyourwill.ca.   No question will be left unanswered.

 

Written by:

Stephen Offenheim

Stephen Offenheim,
The Law Office of Stephen Offenheim
http://www.planyourwill.ca
(416) 863-1300
steve@planyourwill.ca

 

November is Make a Will Month.  And this month YOU could be our Super Hero!   By doing your Will and including a charitable gift you can save taxes, protect those you care about and help save the world from dementia!   Act now!  Click here to request your free Estate Planner and Guide or call Kristy Cutten at 416-847-8915.

Make a Will Month – What do I need to do to get ready?

Make a Will Month – What do I need to do to get ready?

Did you know that making a Will is one of the most important things you will ever do?  Most people understand that without being told. So why is it that so many people neglect taking care of this?  Often people simply feel overwhelmed.  They believe it will take too much time, and will be too difficult.   While it might seem a little overwhelming, it really is a simple and straight-forward process.

The following is a list of things you will need to think about to prepare your Will and powers of attorney –

  1. Determine what assets you have.
  2. Determine what debts you have.
  3. Understand the ownership structure of your assets i.e. are the assets jointly held vs. sole ownership.
  4. Determine if there any investments that can appoint designated beneficiaries to minimize probate fees.
  5. Determine if any steps can be taken to minimize taxes.
  6. Understand your family structure, and potential issues and conflicts that may arise.
  7. Determine who you want to appoint as Executor or Executrix to manage the business of your estate.
  8. Determine who you want to appoint as guardian of your minor children.
  9. Determine how you will meet obligations the law imposes for support of dependents.
  10. Determine if there are any specific gifts you would like to go to specific people.
  11. Determine if there are any people with special needs who require special consideration.
  12. Determine if there are any charities you wish to give gifts to taking advantage of tax savings available.
  13. Determine how you wish to distribute your property.
  14. Determine who you would like to make decisions on your behalf before you pass away in the event that you become incapable of making decisions yourself.

 

That is it.  Still overwhelmed?  Don’t fret you are not alone. This is the reason why many people will hire a law firm to assist in the drafting of the document and guiding them through the entire process.

If you decide to use a law firm to assist with your Will, the law firm should be providing you with a step by step questionnaire that will assist in making sure that your situation is fully understood, and the best possible advice is being given.   The questionnaire should gather all of the information in a systematic way that makes it as simple for you as possible.

This also provides you with a very important opportunity for you to organize your assets, in a way that will be understandable to your Executor, who will need to be able to make sense of your financial situation without having you around to explain it.

When I was called to the bar in 1995, the very first thing that I did as a new lawyer was assist with the administration of an estate of an older gentleman, who was quite wealthy.  His wife never really had been part of the financial decision-making process. She arrived with 3 boxes of old correspondence from various investment companies.  There was no organization, just paperwork.   I spent countless billable hours contacting these companies, with the purpose of determining if these were active investments or not.  Some were and some weren’t.  While I took care to ensure that I did this work in the most efficient way possible, our bill was sizable and could have been avoided.

These days, with computerized records things are a little easier, as long as the people who need to know, know what investments exists, passwords to access the information etc. It can be painful, but this type of organization should be done to make the transition after death much easier.

The Alzheimer Society of Ontario has an estate planner and guide to prepare these documents. However, as there is tax planning involved that can save your estate a lot of money, and Wills and powers of attorney are a specialized area that requires specific knowledge to ensure binding documents, I highly recommend that you also use the services of a lawyer to assist you – the result – peace of mind.

Really, there is no need to be overwhelmed.  Asking for help gets the process started and it is faster than you may be imagining. And the peace of mind is measurable.

 

Written by:

Stephen Offenheim

Stephen Offenheim,
The Law Office of Stephen Offenheim
http://www.planyourwill.ca
(416) 863-1300
steve@planyourwill.ca

 

November is Make a Will Month.  And this month YOU could be our Super Hero!   By doing your Will and including a charitable gift you can save taxes, protect those you care about and help save the world from dementia!     Act now!  Click here to request your free Estate Planner and Guide or call Kristy Cutten at 416-847-8915.

Make a Will Month – What is holding you back?

Make a Will Month – What is holding you back?

“When you believe in things that you don’t understand, then you suffer.”
– Stevie Wonder

Early in my career as a lawyer I had a client who called me because she wanted to make her Will and powers of attorney.  I provided her with the information that she needed and asked her when she wanted to meet to give me instructions to prepare the Will.  She told me she would get back to me.

I put her on what I call my “hound list” – a list of people I follow up with from time to time who have expressed interest, but not yet retained my services.  From time to time I would send my client a friendly reminder encouraging her to set up an appointment with me. Each time, she would say that she was ready to go, and that I should call her.   When I called her, she would tell me that she really wasn’t ready yet.   This happened three times.  On the third time I asked her what was holding her back. She literally hung up the phone on me. I was wondering if I had been rude, or had said something wrong.

A few days later I received a phone call. “Steve”, she said, “I want to tell you the reason that I have been delaying making my Will.”  The panic and anxiety in her voice was clear.  After a fairly long pause she said “I’m going to die”.

I was immediately upset and worried. Was she sick? Was there urgency to get this done for her? As delicately as I could I asked, “Are you sick?”

“No.”, she replied, causing me great confusion.

“Is there another reason you are going to die?”

It turns out that she wasn’t going to die – at least not imminently.  She grew up in a family where you simply did not talk about death. It was a taboo subject. The belief being that if you talked about death, you were inviting death. In essence if she made a Will, she believed that she would die shortly after.  She even had an anecdotal story of an aunt who wrote a Will, and died within a month.

People’s beliefs are people’s beliefs. Something that may seem completely irrational to one person can make complete sense to another person. I get it. Death is not a fun topic. It makes people uncomfortable. It is mysterious. It is painful.  And many people want to avoid talking about it.

I am not fond of having people on my hound list, and it is not only for business reasons.  People on my hound list have expressed interest in making their Will. I am aware of the problems that are caused when people die without a Will, or lose capacity without having powers of attorney in place.   I feel a very strong responsibility to encourage people to follow through once they have contacted me.  Whether they use my services, or someone else’s, or even do it themselves, I don’t care. Just as long as I know that they have taken care of this important step.

I used a rational approach.

“Mrs. Smith”, I said (name changed for confidentiality reasons), “Did you know that more than half of the people in Ontario do not have Wills?”  She did not know this.

“Well”, I said, “that means that less than half of the people in Ontario do have Wills – and most of them have lived long, prosperous lives, even after making their Will.”    She laughed.   A tension was broken.

“When you say it that way, it seems so silly”.

To me however, it did not seem silly. Just frightened and scared of the unknown. Once she was able to confront her fears, she was ready to go.

In my experience most adults know they should have a Will and power of attorney. There are three basic reasons they delay.

  1. Superstition/Psychological Readiness
  2. Concerns about Costs
  3. Concerns about Time

 

There is little that I can do except encourage those who are not psychologically ready to commit to making their Will.

Regarding costs there are free resources all over the internet for Wills and powers of attorney. If you aren’t comfortable doing it yourself, you should be able to find a lawyer to prepare a basic Will with a consultation for a very reasonable rate.

Making your Will can feel overwhelming and stressful. I totally and completely understand that. This is why The Law Office of Stephen Offenheim (planyourwill.ca) is committed to making the process easy, and understandable.  To set up a free telephone consultation please contact me at steve@planyourwill.ca.  No question will be left unanswered.

 

Written by:

Stephen Offenheim
Stephen Offenheim,
The Law Office of Stephen Offenheim
http://www.planyourwill.ca
(416) 863-1300
steve@planyourwill.ca

 

November is Make a Will Month.  And this month YOU could be our Super Hero!   By doing your Will and including a charitable gift you can save taxes, protect those you care about and help save the world from dementia!     Act now!  Click here to request your free Estate Planner and Guide or call Kristy Cutten at 416-847-8915.

It’s easier than you think to be a superhero! Make your Will today.

It’s easier than you think to be a superhero! Make your Will today.

Make Your Will Today!

 

At the Alzheimer Society, we believe completing your Will and Powers of Attorney for Personal Care and Property makes you a Super Hero. Why? You are putting the needs of others before yourself and protecting what’s important.

Death and taxes – two certainties?

While working at Royal Trust as a Will and estate planner, many clients would sit in a chair across from me and blurt out … there are two certainties in life:  death and taxes.  For years, even centuries, such statements were met with resignation.

However, most Canadians may be surprised to learn there is a way to avoid taxes. It all depends on the wording of your Will.  Did you know that you can help your favourite charity and help your estate save taxes?  How?

The Rules

When you donate to your favourite charity, like the Alzheimer Society of Ontario in your Will, the donation is considered to be made immediately before your death.  Similar rules apply when you name charitable organizations as the beneficiary of your RRSP, RRIF or TFSA, or of a life insurance policy.  On your final tax return, your Executor can claim all charitable donations made in the year of your death.  These include donations in the Will and those directly transferred to charities from RRSPs, RRIFs, TFSAs, or life insurance policies, and any carried forward donations from the previous five years that were not claimed, to a maximum of 100% of your net income.  Any excess can be claimed on the tax return for the previous year, again to a maximum of 100% of your net income for that year.

Depending upon your net income in the year of death and the previous year, and the total donation amount, taxes paid in the year before your death may be rebated and taxes owed in the year of death may be eliminated.

What?  Taxes eliminated and rebated?

So let’s see how that works!

The Government Rewards YOU!

TAX ELIMINATION AND A REBATE TOO!

Mr. Generous gives a charitable Will bequest in his Will  totaling =                        $50,000
Tax payable—Final year:

Mr. Generous’ net income in year of his death =

 

$40,000

Minus: Tax credit for donation (100% x $40,000 net income) =

$10,000 to be used against previous years taxes

$40,000
Tax payable =             $  0,000.00
Previous year:

Mr. Generous’ net income in year before death =

 

$  36,000

Tax paid in previous year = (assuming 35% rate x $36,000) = 12,600
Donation carried back to previous year

($50,000 bequest – $40,000 tax credit used in final year) =

 

$  10,000

Taxable income = $36,000 – $10,000 donation = $  26,000
Tax payable (assuming 35% rate x $26,000) = $   9,100
Taxes rebated to estate ($12,600 – $9,100) =            $  3,500
Benefits:

The tax for the year of death has been eliminated. The tax for the previous year, which had already been paid, is reduced and rebated.

 

Imagine the social impact – if all Canadians did their Wills (only 50% of us do) and included a charitable bequest in their Wills! Giving to a charity like the Alzheimer Society in your Will would benefit our world significantly while ensuring that your estate eliminates unnecessary tax burdens – a win – win!

November is Make a Will Month.  And this month YOU could be our Super Hero!   By doing your Will and including a charitable gift you can save taxes, protect those you care about and help save the world from dementia!    Act now!  Click here to request your free Estate Planner and Guide or call Kristy Cutten at 416-847-8915.

 

Written by:

Colleen Bradley

Colleen Bradley
Chief Development Officer, Planned Giving
Alzheimer Society of Ontario