Meet & Greet One of America’s Finest

FREE & OPEN TO THE PUBLIC

Jerry YellenCaptain Jerry Yellin, SPIRIT OF 45 National Honorary Chair
Pilot Who Flew the Last Combat Mission in World War II

At age 92, Captain Yellin is still speaking around the country to “Keep the Spirit ’45
Alive!” & to help our returning Veterans with PTSD. He will be in SWFL May 17 & 18
at the SWFL Military Museum, NAMI, Naples Vet Center, and a private breakfast for
Naples Spirit of 45 supporters.

HOMER HELTER ANTIQUE MALL & MILITRY MUSEUM
5510 SHIRLEY STREET! NAPLES FL 34109
MAY 18, 2016
1:00 PM – 2:30 PM
Sponsored in part by Wayne Smith, Life in Naples, Help at Home Healthcare, Republican
Women of SWFL Federated and SWFL Veterans Alliance Inc. (501c3)

New Bascom Palmer Eye Institute in Naples

bascom palmerby Amy Lane
Director of Development & Major Gifts
Bascom Palmer Eye Institute in Naples

Q. The new building in Naples is incredible. Can you tell us about it?

A. The building was designed by Gresham, Smith and Partners, a leading multidisciplinary design and consulting firm. The facility is 20,000 square feet and includes 22 exam eye lanes, imaging suites, physician offices, an optical lab, and the soon to be
Ambulatory Surgical Center. It is a LEED certified building meaning it is resource efficient. LEED certification means healthier
and more productive working environments due to energy and resource-efficient buildings, savings from increased building value, and decreased utility costs. It uses less water and energy and reduces greenhouse gas emissions and because of the efficiency money is saved. As an example, the elevators use about the same amount of electricity as a light bulb. The architecture is remarkable and has a very contemporary feeling both inside and out.

Q. What is the Ambulatory Surgical Center and when do you expect for it to be open?

A. The Ambulatory Surgical Center occupies half of the second floor in our new building.

It is 5,000 square feet and includes two operating rooms, six patient surgical preparation and recovery bays and a family surgical waiting lounge. It will be staffed with highly trained surgeons who will perform cataract surgery, retinal detachment surgery, corneal transplantation, glaucoma surgery, strabismus (eye muscle) surgery, oculoplastic (eyelid) surgery, and other procedures. With this new surgical center, our Naples area patients will no longer need to travel to Miami for specialized surgeries and follow-up care. We are actively fundraising so that we can fully equip the ASC. It is our hope to be open by Fall of 2016.

bascom2Q. You mentioned that you are actively fundraising? Bascom Palmer Eye Institute is a 501(c)(3) non-profit organization? I find that interesting as I’ve heard from so many here in our community who assume it is a private practice. Can you explain?

A. Bascom Palmer’s success in patient care has been possible due to so many who have philanthropically supported the mission since its founding in 1962. The Ophthalmology Research Foundation (ORF) is a non-profit organization and fundraising arm dedicated to the prevention of blindness, established to receive and maintain funds used exclusively to support activities of the Bascom Palmer Eye Institute/ Department of Ophthalmology of the University of Miami Miller School of Medicine. For more than 40 years, the ORF has supported research by Bascom Palmer’s vision scientists as well as funded the purchase of equipment, property and services used for patient care, physician training and education.

The future of ophthalmology lies in the development of new technology and through innovative research. We rely upon our Naples community for philanthropic donations that will support our new building campaign as well as supporting our physicians and scientists who develop new therapeutic techniques and surgical instruments that advance the course of ophthalmic practices worldwide. Naples is an incredibly generous community and we are very grateful to our donors for their continued support.

SUMMER IS A PEAK TIME FOR DRUG AND ALCOHOL USE AMONG TEENS

Parents are encouraged to develop a summer plan with this in mind

With summer upon us, students, teachers and parents look forward to a break from the busy school year. By the time June hits, most people look forward to slowing down and enjoying a laid back summer. Although this sounds like a good plan, prevention experts suggest it’s in our child’s best interest to stay active during the summer especially since research shows that June and July are the riskiest months of the year for first time drug and alcohol use among youth.

Why summer? To put it simply: too much time on youths’ hands, combined with lack of supervision, equals trouble.

ACCORDING TO THE SUBSTANCE ABUSE AND MENTAL HEALTH SERVICES ADMINISTRATION:

  • Each day during the SCHOOL YEAR, about 8,000 adolescents take their first drink of alcohol. Compare that to the average SUMMER day, where about 11,000 adolescents take their first drink of alcohol.
  • Each day during the SCHOOL YEAR, about 3,000 to 4,000 youth smoke cigarettes or marijuana for the first time. Compare that to the average SUMMER day, where about 4,500 youth smoke cigarettes or marijuana for the first time.
  • As for students who have already begun drinking and smoking, many are known to indulge more often and more
    heavily during June and July.

PARENTS, HERE ARE SOME VALUABLE TIPS TO HELP ENSURE THAT YOUR TEEN’S SUMMER ISN’T “WASTED”:

  1. Make clear your expectations for your children not to drink or use other drugs.
  2. Supervise tweens and even teens as much as possible. Set house rules for who is allowed and not allowed in your home when you are not. Then, check in regularly.
  3. Monitor where your children are, who they are with and what they are planning to do. If any part of their plan changes, instruct them to let you know.
  4. If you are not able to be home with them, consider hiring a trusted college-age “buddy” to check in on them or hang-out with them for short periods of time.
  5. BEWARE of summer parties and do NOT allow your children to attend one where underage drinking is planned, even under the “agreement” that they will not drink. This is legally risky and the peer pressure may overcome their better judgment. No matter how much you “trust” your son or daughter, it is never wise to put any child in such a position.
  6. If your teen finds themselves at a party where alcohol or other drugs come out, talk to them about an exit plan where they can call you day or night for a safe getaway.
  7. Lead by example. Show your children that a fun, summer party does not have to include alcohol. And if you choose to drink at a gathering, drink in moderation and let your children see that you are not driving. For better or worse, they are watching and learning.
  8. Remind them to never ride in a car, boat or any other motor vehicle with a driver who is under the influence of any substance.
  9. Get to know your children’s friends and their parents. You may be surprised to learn that some families are not on the same page as you when it comes to underage consumption of alcohol or other drug use.
  10. Help them create structure for their days, whether it is getting a fun, part-time summer job; volunteering; taking part in an educational class, workshop or adventure camps, etc. Help them discover what interests them.

Sources: Drug Free Action Alliance, Know! Your Summer Plan of Action, June 2013; Narconon: Keeping your teen drug and alcohol free this summer, 2013.

Visit www.DrugFreeCollier.org for additional prevention resources.

“THIRD ON CANVAS”

Reginald Hahn, Charlotte Hahn, Pam Reilly, Carol Knight and Robert Knight

Reginald Hahn, Charlotte Hahn, Pam Reilly, Carol Knight and Robert Knight

Artist and patrons came together for two local non-profits, PAWS Assistance Dogs and Friends of Foster Children Forever at a private event hosted by William and Donna Waltrip of Naples. The live art auction was the grand finale for the annual ‘Third on Canvas’ weeklong art event and brought in over $83,000.

The 125 guests who attended the fundraiser enjoyed cocktails, hors d’oeurves and a silent auction of select paintings prior to the live auction.

For the past nine years, Third Street South has hosted talented artists from across the country to paint “en plein air” throughout the Old Naples Historic District. The Third Street South neighborhood includes over 50 shops, a dozen restaurants and many historic buildings. This year, 36 talented artists set up their easels and lined the streets to capture the sites and scenes of paradise.

The 12 paintings offered in the live auction included works by Tara Funk Grim, Jan Ellen Atkielski, Michael Kilburn, Leah Wiedemer, Jorge Navaez, Natalie Guess, Phil Fisher, Peter Garon, Lionel Heddy, Larry Golba, Janine Wesselman and Kevin Shea.  The highest bid of $10,000 was made for ‘Early Morning Swimmer at Port Royal’ painted by Phil Fisher. Guests continued to bid generously with Jorge Navaez’s ‘Lady with Hat’ selling for $3,100 and Peter Garon’s ‘Splash’ for $3,000.

William and Donna Waltrip with Karen and Dan Bennewitz

William and Donna Waltrip with Karen and Dan Bennewitz

Proceeds from the event will cover the cost to add another dog to the PAWS Assistance Dogs program which promotes independence for combat wounded veterans and children with life-changing disabilities through partnerships with skilled assistance dogs.

Friends of Foster Children Forever received a portion of the auction proceeds to help provide targeted educational and enrichment opportunities for local foster children. For more information, visit www.friendsoffosterchildren.net.

For more information about PAWS Assistance Dogs, visit www. pawsassistancedogs.org; or for the Third on Canvas annual event, visit thirdstreetsouth.com.

IT’S TIME FOR A SUMMER VACATION OR ADVENTURE

Owners of Naples Air, Inc. Jon and Catherine Fay

Owners of Naples Air, Inc. Jon and Catherine Fay

by Catherine Fay,
Owner and VP

It’s an exciting time of year for us as we fly our clients out of state for family gatherings, holiday celebrations and their summer vacations.

Fulltime Florida residents plan vacations to states with cooler climates. Vermont is a great getaway destination with dozens of
lakes, camps and exceptional outdoor adventures. Travelers can visit sugarhouses (think maple syrup), dairy barns, Ben & Jerry’s Ice Cream factory, and the famous Vermont Teddy Bear factory.

Lake Champlain is the sixth biggest lake in the United States, filled with history and great water sports for visitors of all ages. New Hampshire and Maine also offer lots of picturesque inns, plus mountains to explore and enjoy.

Mountain retreats are a favorite for everyone! The Blue Ridge Mountains and Smokey Mountains offer relaxation – a break from the Florida summer sun. Vacationers can go hiking, white water rafting, mountain climbing, biking, camping and fishing. Explore theme parks with great activities for the younger set – making everyone in the family happy.

Golfers love to play different courses and it’s the time of year to think about resorts in Georgia and the Carolinas. The daytime
temperatures are wonderful and the evenings under the stars can’t be beat.

For those thinking of a tropical destination, The Bahamas offers fishing all year round and Naples Air Inc. has all the permits needed to fly back and forth clearing US customs right here in Naples – saving you time and hassle.

Two of my favorites are Michigan and Wisconsin with thousands of lakes to explore and every type of water sport imaginable. Mackinac Island known for its beautiful Victorian homes “painted ladies” with exquisite gardens and The Grand Hotel are worth the trip. Enjoy the Henry Ford Museum which offers some of the best US history. You can also rent a dune buggy or visit Frankenmuth and Bronner’s, the world’s largest Christmas store Michigan.

Let us help you have a great summer, call us for an air charter quote. Our fleet encompasses a pressurized turbo prop, a twin
piston and a Citation II jet that can get you almost anywhere you’d like to vacation!

“Where can we fly you today?” Call 239.403.4838 for more information.

THE TOP FINANCIAL MISTAKES THAT ARE EASY TO AVOID

Jill-Ciccarelli-Rappsby Jill Ciccarelli Rapps, CFP®
Financial Advisor

Being satisfied and successful in life means a lot of different things to different people, and what it means to you should be the focal point when setting goals for yourself. Money matters often rank at the top on people’s list of things to focus on.

While you likely have some clear financial goals in place, achieving your goals isn’t just about taking the right steps – it’s about avoiding the wrong ones.

KNOWING THE BIG MISTAKES

Many people end up making major financial mistakes without even realizing it. If you want to reach your financial goals, several things are worth keeping in mind. Here are the top financial mistakes you should avoid:

  • Managing your Credit Score – Your credit score has a huge impact on your financial health! Having too many credit cards or credit open can damage your score, and is difficult to keep track of. Not only should you avoid having too many cards, but you need to be cautious about the cards you get. For example, in-store, high interest cards will likely do more damage than good for your finances. Pull your credit report at least once each year (free at myfloridacredit.com) to make sure it is accurate.
  • Failure to Budget – Sure, a budget can seem like a pain in the neck and something that you can do without. But the reality is that setting up even the most basic budget can tremendously impact your finances. Take a moment to list your income and expenses, and then determine how much money you actually have to spend above those expenses. If you ignore a budget, your finances will suffer.
  • Failure to Communicate – This especially applies to couples who plan on getting married. Failure to talk about financial goals before you get married could lead to significant problems in the future. A financial advisor can facilitate this conversation, and help you decide if any planning should be accomplished before your wedding day.
  • Minimal Investment in Insurance – Insurance can seem like an expense that you can avoid, especially when you’re younger. But one major illness or injury, or a death, and you could find yourself facing a huge bill. Protecting yourself from the “what if’s” in life will help you and your family feel more comfortable.
  • Minimal Investment in Retirement – It’s easy to overlook long-term planning when it comes to your finances. But saving a little extra today leads to bigger and better retirement levels in the future. Failure to invest in your retirement plan is a major mistake to avoid.
  • Overspending – It’s easy to spend money, especially when you feel financially secure. Americans tend to be over-spenders. Perhaps this is because we have so many choices for how to spend our money! Smart spending is an important outlook to have; thinking not only about today, but also what your spending could mean in the future.
  • Assume Things Will Never Change – Let’s face facts here: the future is uncertain, no matter how much you wish the opposite to be true. While you might currently have a stable job, good career trajectory, and fairly low bills, the reality is that things can change. Instead of moving through your life assuming that everything will remain how it is, you should plan for rough waters ahead. Failure to do so can place you in a serious bind. Thoroughly enjoy the great moments in your life;
    however, when things get rough, be prepared for the change. Keep a positive outlook, knowing that the rough times shall also pass.

The key financial mistakes people make today are related to either unwise spending or just poor planning overall. If you avoid these mistakes, you can take major steps towards ensuring a better, more stable financial future.

To help you feel more comfortable about your future, contact Ciccarelli Advisory Services, Inc. today. We will provide you with
guidance to help you achieve your goals.

Jill Ciccarelli Rapps, CFP®

www.CASMoneyMatters.com
Ciccarelli Advisory Services, Inc. is located at 9601  Tamiami Trail North, Naples, FL (239.262.6577)

Jill Ciccarelli Rapps, is a certified financial planner and a trained life coach and is a Partner of Ciccarelli Advisory Services Inc., a Family Focused Wealth Management Firm in Florida and New York.
Ciccarelli Advisory Services, Inc. is located at 9601 Tamiami Trail North, Naples, FL (239.262.6577)

Investment advisory services offered through Ciccarelli Advisory Services, Inc., a registered investment adviser independent of FSC Securities Corporation. Securities and additional investment advisory services offered through FSC Securities Corporation, member FINRA/ SIPC and a registered investment adviser.

RETIREMENT PLAN TAX TIPS: RBDS & RMDS

michael-wienerby Michael Wiener, E.A.

Under general tax principles, IRA owners cannot keep funds in a Traditional IRA including SEP and SIMPLE indefinitely. If there are no distributions or if the distributions are not large enough, you may have to pay a 50 percent excise tax on the amount not distributed as required (excess accumulation) and report the excise tax by filing Form 5329 Additional Taxes on Qualified Plans (Including IRAs) and Other Tax- Favored Accounts. If you are the owner of a Traditional IRA, you must generally start receiving distributions from your IRA by April 1 of the year following the year in which you reach 701/2.

April 1 of the year following the year in which you reached age 701/2 is referred to as the required beginning date (RBD).

Your required minimum distribution (RMD) is the minimum amount you must withdraw from your account each year. You can withdraw more than the minimum required amount. Your withdrawals will be included in your taxable income except for any part that was taxed before (your basis) or that can be received tax-free (such as qualified distributions from designated Roth accounts). Note under a Roth IRA you are not required to take a RMD if you are the original owner. However, under a Traditional
IRA you must start taking RMDs by April 1 following the year in which you turn 701/2 and by December 31 of later years.

Example You reach age 701/2 on August 20, 2015. For 2015, you must receive the RMD from your IRA by April 1, 2016. You must receive the RMD for 2016 by December 31, 2016. Note if you do not receive your RMD for 2015 until 2016, both your 2015 and your 2016 distributions will be included in income on your 2016 return.

The RMD for any year is the account balance as of the end of the immediately preceding calendar year divided by the distribution period from the IRS’s “Uniform Lifetime Table.” A separate table is used if the sole beneficiary is the owner’s spouse who is ten or more years younger than the owner. See IRA RMD Worksheet Tables to calculate the RMD during the participant or IRA owner’s life as follows: (1) Joint Life and Last Survivor Expectancy Table-if your spouse is the sole beneficiary and is more than 10 years younger than you; and (2) Uniform Lifetime Table –for all other IRA owners calculating their own withdrawals.

Lastly, for the year of the account owner’s death, use the RMD the account owner would have received. For the year following the owner’s death, the RMD will depend on the identity of the designated beneficiary. Beneficiaries of retirement accounts and IRAs calculate RMDs using the Single Life Table (Table I, Appendix B, Publication 590-B Distributions from Individual Retirement Arrangements (IRAs). The account balance is divided by this life expectancy to determine the first RMD. The life expectancy is reduced by one for each subsequent year. Spouses who are the sole designated beneficiary can: (1) treat an IRA as their own; (2) base RMDs on their own current age; (3) base RMDs on the decedent’s age at death, reducing the distribution period by each one year, or (4) withdraw the entire account balance by the end of the 5th year following the account owner’s death, if the account owner died before the RMD. If the account owner died before the RBD, the surviving spouse can wait until the owner would have turned 701/2 to begin receiving the RMD. See PUB 590-B Chart for RMDs for calculating required distributions for beneficiaries.

If you should have a topic that you would like me to
discuss or if you should have a question, please feel free to
call 239.403.4410 or e-mail me at
mike@cctaxandaccounting.com.
An enrolled agent, licensed by the US Department
of the Treasury to represent taxpayers before the IRS
for audits, collections and appeals. To attain the enrolled
agent designation, candidates must demonstrate expertise in
taxation, fulfill continuing education credits and adhere to a
stringent code of ethics.

CHILD PORN VICTIM IDENTIFICATION A CHALLENGE

SGT. WADE WILLIAMS IS SUPERVISOR OF THE COLLIER COUNTY SHERIFF’S OFFICE’S EXPLOITATION SECTION, WHICH IS MADE UP OF DETECTIVES WHO SPECIALIZE IN THE INVESTIGATION OF THE SEXUAL EXPLOITATION OF CHILDREN THROUGH THE USE OF THE INTERNET AND COMPUTERS. Photo by Cpl. Efrain rnandez/CCSO

SGT. WADE WILLIAMS IS SUPERVISOR OF THE COLLIER COUNTY SHERIFF’S OFFICE’S EXPLOITATION SECTION,
WHICH IS MADE UP OF DETECTIVES WHO SPECIALIZE IN THE INVESTIGATION OF THE SEXUAL EXPLOITATION OF CHILDREN THROUGH THE USE OF THE INTERNET AND COMPUTERS. Photo by Cpl. Efrain Hernandez/CCSO

The images were disturbing: children who appeared to be as young as 6 and as old as 15 engaged in sex with each other and adults.

Detectives with the Collier County Sheriff ’s Office’s Exploitation Section found the images on an East Naples man’s personal
computer in April 2015.

Luis Anibal Beauchamps was arrested and taken into custody after detectives executed a search warrant on his Dixie Drive residence following a more than yearlong undercover investigation into the distribution and sharing of child pornography on the
Internet.

Detectives first found Beauchamps online in October 2014 when he was offering to distribute child porn on a peer-to-peer network. Detectives determined he had been on the network since January 2014.

When detectives later executed the warrant on his home, they found five video files containing child pornography.

In an interview with detectives, Beauchamps admitted that he downloaded two different programs that are frequently utilized for the purpose of distributing, downloading and sharing child pornography. He also admitted that he searched for terms such as “child pornography” and saws video file names that included “8YO and 9YO” or “2YO or 3YO.” He admitted that he selected
these files and then gave the computer a command to download the files. He then viewed these files.

He also told detectives that he began viewing pornography on his computer more than a year before his arrest and that he believed the children in the videos to be around 11 years old or 13 years old. Beauchamps, 62, is currently serving a 32 month state prison sentence after he pleaded guilty to child pornography charges December 11, 2015. He is also a registered sex offender.

In many child pornography cases, the focus is on the perpetrator. But, what about the children whose photos or videos Beauchamps had in his possession? What circumstances occurred whereby they were used for pornography? Who did this to them? Who is trying to help these children? In these types of cases, the detectives with the Exploitation Section will analyze the videos and other materials, looking at furniture, clothing or other items in photos to try to identify where the images were taken, and ultimately try to pinpoint details about the children so they may be rescued.

The National Center for Missing & Exploited Children (NCMEC) serves as a central repository for information regarding images of sexually exploited children. Detectives will send digital images and other materials to NCMEC’s Child Victim Identification Program (CVIP), where analysts working from a national database try identify if any of the images were of previously identified victims of sexual abuse.

“The images in this (the Beauchamps) case are known child pornography to law enforcement,” said Exploitation Section Sgt. Wade Williams, who investigated the Beauchamps case.

“What ultimately becomes of child victims isn’t generally available to law enforcement because that information is protected due to the broad range of services provided such as medical and mental health, among other things,” said Sgt. Williams.

In Collier County, once a victim is identified intervention occurs, Sgt. Williams said. Generally speaking, a victim is interviewed at the Children’s Advocacy Center of Collier County, where they are also provided services, including medical exams and counseling. The state Department of Children and Families places them in a proper home away from the abuse. Sgt. Williams is currently the Collier County supervisor of the Internet Crimes Against Children Task Force, which is a network of more than 60 coordinated task forces representing more than 3,000 federal state and local law enforcement and prosecutorial agencies. Internet child pornography is unlike most crimes investigated by law enforcement, Sgt. Williams said. Local residents may access child pornography images that were produced and/or stored in another city or another country. Alternatively, they may produce or distribute images that are downloaded by people thousands of miles away. An investigation that begins in one law enforcement
jurisdiction could cross jurisdictional boundaries.

Sgt. Williams noted that detectives in the Exploitation Section are currently working on a suspected sex tourism case involving a suspect who had sexually exploitative images of a child they believe lives in Peru.

“We’re working with the U.S. Department of Homeland Security to identify that victim,” he said.

The Exploitation Section investigated 70 cases of child pornography and made eight arrests in 2015. Sgt. Williams also is currently the Collier County supervisor of the Internet Crimes Against Children Task Force, which is a network of more than 60 coordinated task forces representing more than 3,000 federal state and local law enforcement and prosecutorial agencies.