Understanding Revocable Trusts Treasury Department Issues New Rule for U.S. Companies

Estate planning can feel overwhelming. While many people expect the Last Will and Testament to be the main document in their estate plan, that is just one tool in a much larger toolbox.  Another estate planning tool is the “Revocable Trust”, also known as the “Living Trust”, which is becoming more frequently mentioned, but still commonly misunderstood.  Here is a Q&A that provides an explanation of Revocable Trusts.

What is a Revocable Trust?

A Revocable Trust is a legal document where you transfer ownership of your assets during your lifetime while retaining the ability to modify, amend, or fully revoke the Trust.  A Revocable Trust sets forth the terms under which the assets are owned and managed while you’re alive and their disposition in the event of your incapacity or death.  

Who are the parties to a Revocable Trust?

You, as the “Grantor” create the Revocable Trust.  As the Grantor, you appoint a “Trustee” to manage the assets owned by the Trust.  You can serve as the Trustee during your lifetime.  You appoint “Successor Trustees” to manage the Trust in the event of your incapacity or death.  The “Beneficiaries” are the individuals or entities that will receive the benefit of the assets owned by the Trust.  You may be the sole beneficiary of your Revocable Trust during your lifetime, and you can set forth the terms of the distribution of the assets after your death – just as you would in a Last Will and Testament.

How does a Revocable Trust operate?

During your lifetime, a Revocable Trust allows you to maintain complete control over the assets owned by the Trust.  This includes transferring assets in and out of the Trust and also buying or selling certain assets or property through the Trust. You can also retain the ability to amend the terms of the Revocable Trust, including changing the distribution of assets upon your death and who serves as Successor Trustee.  At your death, your Revocable Trust becomes irrevocable, and your Successor Trustee administers the Trust and distributes the assets according to its provisions.

How do you fund a Revocable Trust?

To take full advantage of a Revocable Trust you must transfer ownership of all your assets to the Revocable Trust.  This can include bank accounts, investment accounts, closely held business interests, real estate and tangible personal property.  These transfers are accomplished by retitling the assets into the name of your Revocable Trust.  Bank accounts, investment accounts, mutual funds and individuals bonds and securities can be transferred to a new account in the name of your Revocable Trust.  Real estate can be transferred to the Trust by a deed, and business interests can be transferred to the Trust by an assignment.  To ensure the transfers are done correctly, the assistance of an experienced attorney would be helpful. 

Does a Revocable Trust avoid probate?

Yes, as soon as all of your assets are either titled in the name of the Revocable Trust or otherwise owned as non-probate assets.  Examples of non-probate assets outside of your Trust would include jointly held assets, like a jointly held residence, or assets payable to an individual, like an insurance policy.  If all your assets are in your Revocable Trust, jointly held, or payable to a named beneficiary, then the probate of Last Will and Testament will not be necessary.  After you pass away, the Trustee of your Revocable Trust has the immediate authority to distribute assets pursuant to the terms of the Revocable Trust without going through the probate process.  

When might you consider a Revocable Trust?

While anyone has the ability to create a Revocable Trust, it may not be appropriate for everyone.  Individuals with limited assets might find other estate planning tools more suitable and affordable. 

A Revocable Trust plan is particularly beneficial for individuals who own real estate in multiple states, have complex asset structures, want to provide for seamless management during incapacity or who want to avoid the probate process.  

What are the Common Misconceptions?

There are several misconceptions about Revocable Trusts. 

First, simply creating the Revocable Trust is all you need to do.  This is incorrect.  To receive the full benefits of the Revocable Trust, you must properly transfer your assets to the Revocable Trust.

Second, a Revocable Trust offers tax benefits.  This is incorrect.  A Revocable Trust does not have any income tax benefit during your lifetime and does not provide an estate tax benefit at your death.  

Third, a Revocable Trust is a trust that provides asset protection and can be used for long-term care planning purposes. This is incorrect.  Generally, a Revocable Trust will not protect your assets from your creditors.  It will also not protect your assets for long term care purposes.  If you want to engage in Medicaid Planning to address potential nursing home costs, you will need to consider other planning tools including Irrevocable Trusts.

Fourth, if you create a Revocable Trust then you do not need a Last Will and Testament.  This is incorrect.  At the time you create the Revocable Trust, you should also create a “Pour-Over Last Will and Testament”.  In the event you do not transfer all of your assets to your Revocable Trust prior to your death, your “Pour-Over Last Will and Testament” will direct that those assets be distributed pursuant to your Revocable Trust.

Trying to decide whether a Revocable Trust or a Last Will and Testament is appropriate for your estate planning can be challenging.  It is advisable to seek the guidance of an experienced estate planning professional to ensure you have the plan that is best for you.

James D. Wighaus is an Associate Attorney with O’Connell and Aronowitz, 6 Airport Park Boulevard, Latham, New York.  James’ practice is focused in the areas of corporate law, and trusts and estates law, including estate planning, long-term care planning, estate tax planning and estate administration. James can be reached at (518) 694-5698, jwighaus@oalaw.com and www.oalaw.com.  

When you’re young, “retirement” feels like an abstract concept invented by people who wear cardigans and play bridge on Tuesdays. It feels roughly a million years away. You’re worried about rent, maybe student loans, trying to advance your career, and hopefully having enough left over for a social life. The idea of locking money away for a version of yourself that won’t exist for another 40 years? It doesn’t exactly scream “priority.”

But here is the hard truth: Time is the single most powerful asset you have right now. Even more than your salary.

The Magic of “Free Money”

You’ve probably heard the term “compound interest” thrown around. It sounds boring, but it’s actually magic. It’s essentially interest earning interest on top of interest.

Think of it like a snowball rolling down a hill. If you start at the very top (your 20s), that snowball has a long way to roll, picking up more snow with every turn until it’s a massive boulder by the time it hits the bottom. If you wait until you’re 40 to start rolling it, you have to push a lot harder and pack a lot more snow yourself to get the same result because the hill is shorter.

• Scenario A: You invest a little bit now, and your money makes money while you sleep.

• Scenario B: You wait ten years, and you have to save double or triple the amount just to catch up.

Yeah, But Life Is Expensive

Okay, so the math is great, but math doesn’t pay rent. We have to acknowledge the elephant in the room: saving is hard.

When you are young, you are often earning the lowest salary of your career while facing some of your highest hurdles. You might be staring down:

• Student Loan Debt: It’s hard to save for the future when you’re paying for the past.

• Sky-High Rent: Cost of living is no joke.

• FOMO: You want to travel, go to concerts, and actually enjoy your youth.

• Short-Term Goals: Maybe you want to buy a car or save for a house down payment.

It is completely valid to feel like you just can’t right now. When you have $100 left at the end of the month, putting it into a 401(k) or IRA feels less satisfying than buying groceries or going out for a nice dinner.

The “Good Enough” Strategy

Here is the secret: You don’t need to be perfect. You just need to start.

The “all or nothing” mentality is the enemy of wealth. You don’t need to max out your accounts immediately. Can you spare 1% of your paycheck? Can you skip two takeout meals a month and invest that $50?

The habit of saving is often more important than the amount. If you build the muscle memory of living on slightly less than you earn now, it becomes painless. Plus, if your employer offers a “match” on your retirement plan, you absolutely need to take it. That is literally free money on the table—part of your compensation package that you lose if you don’t participate.

The Bottom Line

It’s a balancing act. You shouldn’t live on ramen noodles just to be a wealthy retiree, but you also shouldn’t ignore the future entirely. It’s about being kind to “Future You.”

Someday, you’re going to be 65. You’re going to be tired of working. You’re going to want options. By starting now—even imperfectly, even with small amounts—you are buying your future freedom. It’s the best gift you can give yourself.

Stephen Kyne, CFP® is a Partner at Sterling Manor Financial, LLC in Saratoga Springs.

Sterling Manor Financial, LLC is an SEC Registered Investment Advisor and does not provide tax or legal advice, nor is it a third-party administrator. Consult your attorney or accountant prior to implementing any tax or legal strategies.

I’ve been writing an annual economic outlook piece for the last fifteen years, and this year’s is by far the most difficult. As the largest and most diverse economy in the world, the US has immense potential, but there are serious headwinds which make a positive 2026 outlook anything but assured. 

I put a great deal of effort into writing from a purely economic perspective, but politics and the economy have become inextricably linked. 

For the first time since the Great Recession, the European markets grew faster than the United States’. Take it for what you will, but we view it largely as a flight of capital due to the perceived instability of the United States: ever-fluctuating trade policy, self-defeating immigration policies, inconsistent foreign policy, and now adventuring in regime change and serious discussions around the annexation of a fellow NATO member’s territory. Regardless of your opinion, and regardless of the long-term outcome, the perception of the United States as a stable and reliable trading partner and ally is in question, leading the international community to reassess its relationship to, and dependence on, the US.

We don’t expect the volatility to subside this year. First, consider that it’s becoming more likely that the democrats will take at least one house of Congress. That matters because it creates a shortened timeline for the administration to achieve some of its more controversial objectives. The resulting instability may serve to exacerbate the flight of capital to other markets and further erode the value of the dollar. 

The dollar index fell nearly 11% in 2025, which was the greatest decrease in over fifty years. A weaker dollar makes US goods less expensive in foreign markets, but it also makes foreign goods more expensive in the US. Combine that with price increases due to tariffs, and the trend of rising inflation could be likely to continue. 

Through December, the ISM Manufacturing Index has signaled contraction for the last ten months, meaning that US manufacturing is, broadly, in recession. This trend directly contradicts the case for tariffs, especially since ISM respondents blame the contraction, in part, on tariff-related uncertainty.

Employment numbers have shown a worrying trend, as unemployment has risen to 4.6% from 4% at the start of 2025. It will be crucial to monitor this trend, as maintaining full employment is one of the Federal Reserve’s dual mandates, and will help determine the direction of interest rates in the new year. 

Jerome Powell will be ending his term in May of 2026, and will be replaced by a yet-unnamed appointee of the President, who has indicated a strong desire for a direct role in the setting of interest rate policy. Given that, and the republican majority in the Senate, we believe that the next Fed Chair will be amenable to the President’s influence. That said, the Fed Chair, alone, does not set interest rate policy; that is set by the FOMC (Federal Open Market Committee), of which the Fed Chair is a member and gets one vote. 

Since interest rates are essentially the cost of money, in the event that we see bargain basement rates, we expect markets to respond positively in the short-term, as businesses take advantage of cheap borrowing costs to expand and invest in their operations. We’d also likely see a dramatic increase in inflation, especially in certain sectors. Homes that are already unaffordable to many could become increasingly out of reach as buyers flood the market, as they did during Covid. 

I’ve written about AI in the past, and it continues to drive growth in US indices. Whether AI represents a bubble is yet to be seen, however it should be noted that, at least from a pure diversification standpoint, the dependence on these relatively few companies for growth is, itself, a major risk. Of the 500 companies represented in the S&P 500, ten companies make up 40% of the index, and almost all of those are tech companies. The last time we saw this kind of concentration in technology was just before the dot-com bubble burst, when many of those companies saw their values drop by upwards of 80%, and many more went out of business altogether. 

In 2025, corporate bankruptcies reached the highest level since just after the Great Recession, with more than 717 companies filing; a nearly 15% increase year-over-year. The industrial/manufacturing sector was most affected, as many manufacturers crumbled under the weight of increasing costs due to tariffs. Personal bankruptcies also increased by more than 10% year-over-year.

While this all may sound very doom-and-gloom, it’s important to remember that the United States accounts for roughly 4% of the world’s population but produces roughly 25% of the world’s GDP. In other words, our economy is incredibly broad, our workers are incredibly productive, and our businesses are incredibly resilient. While all indicators may not be trending the right direction, one cannot underestimate the possibility that the US economy could pull off a win in 2026. 

We don’t believe that it’s time to run for the hills, but we do believe that the current environment underscores the paramount importance of broad diversification in your portfolio, the need to understand your risk profile, and the value of the relationship you have with your Certified Financial Planner® professional. Make adjustments as your needs change, and as the world around you dictates. 

Stephen Kyne, CFP® is a Partner at Sterling Manor Financial, LLC in Saratoga Springs. This piece contains forward looking statements which are subject to change. 

Sterling Manor Financial, LLC is an SEC Registered Investment Advisor and does not provide tax or legal advice, nor is it a third-party administrator. Consult your attorney or accountant prior to implementing any tax or legal strategies. 

What you need to know as we enter the New Year

In 2025, my colleagues and I reported on several developments in the law regarding our main practice areas, including trusts and estates law, guardianship, and estate planning.  I thought it would be helpful to look back on that reporting and give some reminders and updates for the New Year.

Income Tax Changes for 2026

The One Big Beautiful Bill Act (OBBBA) signed by President Trump on July 4th of last year ushered in some significant changes to the tax law.  I wrote an article last July covering these changes (https://saratogatodaynewspaper.com/july-11-july-17-2025-2/).  Some highlights to keep in mind for the New Year, include four new temporary deductions: 1) up to $25,000 for tip income, 2) up to $12,500 for individuals and $25,000 for joint filers for overtime income, 3) $6,000 for taxpayers 65 and older, and 4) up to $10,000 for car loan interest for cars which have their final assembly in the U.S.  All four of these new temporary deductions could result in significant savings for taxpayers, but they are all subject to income phaseouts.  Another highlight is a quadrupling of the State and Local Taxes (SALT) deduction cap from $10,000 to $40,000 for taxpayers that itemize deductions.

Tax Changes for Education in 2026

The OBBBA expanded the use of 529 educational savings accounts by increasing the annual amount that can be used for K-12 expenses from $10,000/year to $20,000/year.  It also increased allowable withdrawals in general, including allowing withdrawals to pay for programs that prepare students for industry-recognized licensing exams.

Estate Tax Changes for 2026

The estate tax exemption levels for New York State and the federal government both increased in 2026.  The New York State estate tax exemption amount is now $7,350,000 and the federal exemption amount is now $15,000,000.  The federal annual exclusion amount for gifting remains at $19,000 per beneficiary per year, which is unchanged from 2025.  This is the amount of money you can give to a beneficiary without the necessity of filing a federal gift tax return (Form 706).

Trump Accounts in 2026

Trump accounts can be established starting in 2026 for children born between 2025 and 2028.  If you elect to establish a Trump account for a child born during that time, the federal government will make a one-time $1,000 contribution to the account.  Starting in July of 2026, additional contributions may be made by anyone who wishes to do so, subject to certain limits.  These accounts are tax deferred investment accounts, which can be converted to Individual Retirement Accounts (IRAs) when the child turns 18.  More information on these accounts may be found in my colleague Anna Myers Norton’s article in November of last year (https://saratogatodaynewspaper.com/november-14-november-20-2025/). 

Developments re: NY LLCTA

New York’s Limited Liability Company Transparency Act (LLCTA) required owners of corporate entities to report their identities to New York State.  The required Reporting Companies follow the federal Corporate Transparency Act (CTA) requirements.  My colleague James Wighaus reported last April that the federal CTA was significantly limited to apply only to foreign corporate entities (https://saratogatodaynewspaper.com/april-11-17-2025/).   Since the LLCTA followed the federal standard, it also only applied to foreign corporate entities.  The New York legislature passed an amendment to the New York law to expand the application to corporate entities formed in the United States.  In December of last year, Governor Hochul vetoed the proposed amended legislation, leaving the application of the LLCTA only to foreign corporate entities.  By limiting the application of New York law to conform with the federal standard, the Governor arguably prevented a significant regulatory burden from being imposed on New York businesses.

Developments re: the MAID Act

In August of last year, Anna Myers Norton reported on the status of New York’s proposed Medical Aid in Dying Act (MAID Act) (https://saratogatodaynewspaper.com/august-15-august-21-2025-3/).  The MAID Act had been passed by both the New York State Senate and Assembly and was awaiting signature by Governor Hochul.  In December of last year, Governor Hochul announced she had negotiated changes in the law with the legislature and that she would sign the bill into law this month.  The MAID Act will allow terminally ill New York residents to obtain prescription drugs from a medical professional to aid them in ending their lives.  A detailed explanation of the negotiated changes is beyond the scope of this article, but I thought it important to update our readers that the MAID Act will become law in 2026.

I hope you find this overview of updates and reminders helpful.  A lot happened in 2025, and it certainly seems like 2026 is going to be no different.  I informed you last month that our firm – O’Connell and Aronowitz – celebrated its 100th anniversary in December.  We have additional exciting news for this year.  We will be moving our Albany office at 54 State Street to 6 Airport Park Boulevard in Latham, where we will be occupying the entire building with our 32 attorneys and their support staff.  We are very excited about the move, and we look forward to serving our clients better out of our new location.  Our Saratoga office, which has been operating for almost 16 years now, will continue to operate and be available to our clients, as well.  On behalf of O’Connell and Aronowitz, I wish you all a safe and prosperous 2026!

Matthew J. Dorsey, Esq. is a Shareholder with O’Connell and Aronowitz, 1 Court Street, Saratoga Springs, NY. Over his twenty-nine years of practice, he has focused in the areas of elder law, estate planning, and estate administration. Mr. Dorsey can be reached at (518)584-5205, mdorsey@oalaw.com and www.oalaw.com.  

“Mothering Boys”

I wrote this almost ten years ago, when my older six were still little and living under our roof (and my youngest wasn’t even on the way yet). Now that I have adult children, I am grateful they still take seriously going to church! There are certainly no guarantees, but I do believe that instilling the importance of faith in children when they’re young is important. It’s not easy! Hopefully this article encourages any of you who are struggling to make church happen.

In our house, going to church on Sunday (or the Saturday Vigil Mass, which counts for Sunday) is a non-negotiable — all members of the family go to church (barring illness or other serious impediment). I know families who don’t bring their children to church until they’re old enough to sit and behave, but we are not that family, so we’ve had to figure out how to manage the one hour at church with a mix of newborns, toddlers, and preschoolers (the school-age kids tend to do pretty well). 

I’m not going to lie, bringing little ones to church can feel like having your fingers chewed off. What seems like an event intended for spiritual nourishment and refueling can actually make you feel worse than you did when you walked in. I have by no means figured out how to have a wonderful experience at church when I’m in the midst of the smallest, grabbiest, loudest, most unreasonable of children, but I so firmly believe that it’s imperative for the health of my kids’ faith life in the long term to be as familiar with Mass and to understand its importance as much as possible that I’m willing to do what needs to be done to get them there each week. And though I don’t always get out of church what I’d like to, I really think the effort on the part of the adults counts for something. God knows what we’re dealing with and how hard we’re trying.

So. How on earth do we manage? We use these strategies:

(1) Don’t go alone if you can help it

While I know it might not be possible every time or for every parent, and I’ve taken the kids to church by myself many times, it’s infinitely easier to have another adult with you to help manage everyone. Having both parents there is the best, but my parents and sisters have helped me out many times in the past as well. 

(2) Divide and conquer, and/or figure out a seating chart ahead of time

Having more than one adult can help keep the kids separated from each other, which is such a key part of helping them stay calm. If you’re alone, or if you have more kids than adults, consider figuring out the best way for them all to sit to avoid conflict and goofing around during church. For us, our oldest goes into the pew first, then no. 2, then no. 4, then me, then no. 6, then my husband, then no. 5, then no. 3. We’ve tweaked this and edited it as needed, and some Sundays need to be different from others. We’ve also put the troublemaker in the pew right in front of us on occasion — whoever it happens to be that Sunday, separating him from his brothers is almost always the best solution. Also, some families find that their kids behave better in the front row, but we have always vastly preferred the back row (or as close as we can get) so our shenanigans aren’t on display and distracting to others.

(3) Be sure to bring necessities

I don’t mean “distractions” — I’ll get to those in a minute — I mean the things without which you’re nearly guaranteed a disaster for the three-and-under set. For us, it means bringing their lovey (blanket or stuffed animal, depending on the boy), a bag of Cheerios, and a cup of juice (or a nursing cover, if I’m still breastfeeding). If I have those things, our chances of making it through Mass are so much better.

(4) Child-friendly distractions

These are nearly on par with the necessities listed above. I bring teethers or toys for the little ones that can be attached to them with a pacifier clip (so they don’t bean someone in the head when they inevitably toss them), but the older they get, the more church-focused things I bring, like children’s books of the Saints, laminated holy cards, and a rosary or two. Also, “delayed gratification” is key. Don’t give them everything at once — give them one thing when they start to get fussy and wait for them to have their fill of it before moving on to the next item (this is the same for the necessities listed above).

(5) Choose the right time for your schedule

I know not every church offers multiple services, but I’m so grateful ours does — it allows us to go to the Mass that doesn’t fall during naptime, for example. Or if getting out of the house early is problematic for your family, choose a later time if you can.

(6) Take them out when they cry — but bring them back in

Certainly, if a child is causing a ruckus, he or she needs to be removed from church. While I believe children should be welcome at church, I do also think we should be as sensitive as possible to those around us. But always bring them back in once they’ve calmed down! Even if you have to take them right back out again, even if you have to go in and out of church seventeen times during the service, I think bringing them back in is so important. My boys love being taken out of church, and if we stayed out with them, you can bet they’d start acting up just in order to be taken out. Bringing them back in — after a stern talking to outside — ensures they realize that acting up will not give them a free pass to get out of church.

These are the things that have worked for us over the last thirteen years, and still do (our youngest is still learning). Some Sundays are harder than others, for sure, but these tips have helped us cope and keep going to church each week. And remember: if you have to leave church early one week, or just can’t seem to make it at all, get up and try again! Eyes on the prize! If you make church a priority and commit to going, you’ll figure out the best way to do so for your family.

Kate and her husband have seven sons ages 21, 19, 17, 15, 14, 11, and 7. Email her at kmtowne23@gmail.com.

It is the Holiday Season and Time for Gifting The Basics of Gifting from a Legal Perspective

It is the Holiday Season, and therefore time to consider gifting.  When you make a gift, there are a variety of legal considerations involved.  What follows is a series of questions and answers about what you should be thinking about when you make a gift.

Are there tax limits to the amount I can gift?

Every year, the IRS publishes the amount you can give to another person without the necessity of filing a federal gift tax return (an IRS Form 709).  In 2025, that amount is $19,000.  Usually, that amount increases from year to year, but in 2026 the annual exclusion amount will remain at $19,000.

Is it different if I am married?

Yes.  If you are married, you can combine your gift tax exclusion of $19,000 with your spouse’s exclusion and gift a total of $38,000 to any individual beneficiary.

Are gifts taxed?

If the gift you make is under the annual exclusion amount, then the gift is not subject to tax.  You, as the donor, do not pay tax, and neither does the recipient.  If the gift is above the annual exclusion amount, it is subject to the unified estate and gift tax exemption.

What is the unified exemption?

You can make gifts during your life and leave an estate at death without owing federal gift or estate tax, if your total lifetime giving and your estate when you die is valued at less than the unified estate and gift tax exemption.  That unified exemption for 2025 is $13.99 million and it goes up to $15 million in 2026.

Are any gifts not subject to gift tax?

Yes.  There are no federal gift taxes for: 1) gifts to your spouse, 2) tuition or medical expenses you pay directly to an institution for someone, and 3) gifts to a political organization for its use.

What about charitable gifts?

Charitable gifts may be deducted from the total amount of gifts made on your federal estate tax return.  It is important to remember that you do not need to file a federal estate tax return (an IRS Form 706), if your total lifetime gifting and your estate when you die is below the unified exemption amount.

Can I get income tax deductions?

If you make gifts to qualified, tax exempt charitable organizations, during the course of the year, you may be eligible to take deductions against your income.

How do the deductions work?

Generally speaking, you need to itemize your deductions on your income tax return and the deductions are limited to a certain percentage of your adjusted gross income (AGI).  If you do not itemize your deductions because you use the standard deduction, then you cannot take advantage of charitable deductions in 2025.  

Does that change in 2026?

Yes.  In 2026, the One Big Beautiful Bill Act created a new permanent charitable income tax deduction of $1,000 for individuals and $2,000 for married couples filing jointly.  These contributions must be made to a qualified operating charity, not a donor-advised fund or private foundation.

Do I need to keep records?

If you are making charitable donations, you should keep good records to substantiate them.  It is best to check with your accountant to see what is necessary.  Generally, you would want a copy of the check or credit card statement and a written acknowledgement from the recipient for any cash donations over $250.

Are there any State gift taxes?

There are no gift taxes payable to New York State.  If you reside in another state, you should check with your accountant.

Are there different rules for Medicaid?

Yes.  Gift tax rules and Medicaid rules are different.  If you would like to understand gifting in a Medicaid planning context, please check out my article on Medicaid rules for gifting from the October 10, 2025 Saratoga TODAY – https://saratogatodaynewspaper.com/october-10-october-16-2025-5/ 

It is wonderful to consider gifting, especially during Holiday Time.  To ensure you take advantage of available deductions and do not run afoul of any tax laws, it is advisable to speak to an experienced legal or tax professional.

I would like to take a moment to celebrate something we at O’Connell and Aronowitz are especially proud of this Holiday Season.  As of December 1, 2025, our law firm turned 100 years old!  We were started with two attorneys in Albany – Edward J. O’Connell and Samuel E. Aronowitz – on December 1, 1925.  Over the years, we have grown into a firm with over thirty lawyers that has become one of the area’s most trusted law firms.  We are happy to celebrate with our clients, family, and friends, and we look forward to the next 100 years!

Matthew J. Dorsey, Esq. is a Shareholder with O’Connell and Aronowitz, 1 Court Street, Saratoga Springs, NY. Over his twenty-eight years of practice, he has focused on the areas of elder law, estate planning, and estate administration. Mr. Dorsey can be reached at (518)584-5205, mdorsey@oalaw.com and www.oalaw.com.  

We often forget the extent to which health is closely linked with our daily habits. We all want to feel full of energy, in order to be able to live life on our own terms. What’s interesting is that we often don’t know how bad we were feeling, until we actually feel better. This was a revelation I had myself after suffering from fatigue and nutrient depletions years ago. I’ve since rebuilt my health from the inside out, restored my energy, and now use food as medicine to help clients do the same.

The good news: your health is more in your control than you may think, and it’s multifactorial. We can either build health, or move toward chronic disease based on our repeated daily habits; you have the power to take back your health, after all you are the CEO of your own body! Food, movement, sleep, stress management, and connection are the major pieces we can work on to layer in sustainable, and life-changing habits to get you feeling your best, little by little. With clients, I most often start with tweaking nutrition, since we eat at least 3 times a day, there are endless opportunities to start building the right habits to begin feeling the way you actually want to feel. Feeling great isn’t a pipe dream, it’s achievable for everyone.

Running on Clean Fuel

It’s simple; our bodies are like cars, we need proper fuel to run properly. If we put the wrong fuel source in our car instead of gas, we wouldn’t be surprised when our car didn’t turn on. Yet the average American fills their body with foods that are the wrong fuel for the body, then get disappointed when they don’t have any energy, the scale goes up, or symptoms start to arise. 

What we need is the right fuel for our bodies to do what they’re meant to do. Our bodies know how to run well; we just need to give it the proper inputs to do so. As a functional medicine nutritionist, I often talk to clients about gut healing, how to eat to reduce inflammation, (which is at the root of most symptoms) and talk about how to balance blood sugar to avoid the 3PM slump. As a Physical Therapist, I also know the incredible benefits that movement has on our bodies as well. Nutrient-dense foods and physical activity are examples of optimal fuel to energize the body, though each person’s needs may be slightly different, so personalization is key for optimal outcomes.

Love Your Liver

In digging deeper, often we find that the liver (our main detox organ) is sluggish and not doing its job well. It’s not surprising, we all get bogged down by the incoming and daily exposures to toxins in our external environment; in air, water, via food, personal care products, and household products we use all the time.

The body’s ability to detox actually requires a lot of nutrients to run well (hello antioxidants, B vitamins, minerals, protein, cruciferous veggies, and fiber). You can get all of these from food, but do you? If we learn how to give our bodies the optimal fuel sources for things such as liver detox, our organs and body will run smoothly and as a result, you feel better and reduce the risk for many conditions and diseases. 

The wellness world is really confusing. The real secret to better health? It’s consistency. It’s showing up and doing the so-called boring things that build true energy, vitality, and allow you to live the life you want. I run a few annual group programs to make functional medicine accessible to more people, plus it’s always more fun to do something as part of a group!

Not Your Average Detox 

Most “detoxes” I see advertised are simply low or no calories, or look like some sort of juice cleanse. These are severely lacking in the nutrients needed to properly fuel the liver to do its job, and thus are less effective. I’ve curated an evidence-based reset, hence the name ‘Not Your Average Detox’ to shift the body back into balance, starting to create energy from the inside-out, with a focus on the liver and the gut as a starting place. 

In it, we take six weeks to take out the major foods potentially causing harm and creating inflammation, while at the same time adding in the most supportive nutrients and foods. By the last week of the program, we discuss how to transition into a healthy lifestyle for the long-term. Short-term fixes lead to short-term results. Let’s make long-term fixes for long-term results.

Registration for the 6-Week Not Your Average Detox is officially open, and we’d love to have you join! We start January 4, 2026. Visit corerestorenutrition.com for more details, and if you’re looking to learn more about health topics, I host a podcast, The Restore Lab, on Spotify, and on Youtube, both linked on the website. I also have a monthly newsletter, Restore Reads, which you can sign up for. Follow on social media, at sabro_restore on Instagram, or Core Restore Nutrition or Wellness on Facebook, for frequent tips and tricks for how to live a healthier, more vibrant life. Be well.

Sara Brown PT, DPT, MS, CNS is a Certified Nutrition Specialist and Physical Therapist, who uses functional medicine principles to help clients reduce inflammation, restore health, and energize the body using food as medicine. She is the owner of Core Restore Nutrition and Wellness LLC, and works with clients either individuallyin person or via Telehealth, as well as offering group nutrition programs. She provides corporate and community nutrition presentations, and is also the host of The Restore Lab podcast, on Spotify. 

I’m an absolute sucker for those lists I see every year online of great gifts for various people: Mom, Dad, husband, wife, kids, teens, boys, girls, boss, colleagues. I’m always interested to see what people are recommending and what the hot new things are. If you’re like me, and if you have elementary-aged boys in your life that you will be buying gifts for, then hopefully this month’s article will help you out!

If someone were to ask me for a top-five gift list for boys — the top five things that are most likely to be well received and well loved by boys in general, and that most parents would likely approve of — these are the things that would make the list, based on the six boys in my house (ages 3 to 13) and their varied personalities and interests, and all the things they’ve asked for and/or been given over the years:

(1) Balls

Boys love balls. The younger the boy is, the more excited he is about balls. It doesn’t matter if he has a hundred balls at home already and is currently holding one in each hand. If he sees another child with a ball, or a display of balls at the store, he will go bananas. Even as they get older and aren’t quite as enthusiastic, and even for boys who aren’t so inclined towards sports, balls still seem to have a decent success rate. My nine-year-old received a football as a party favor at a friend’s birthday party recently, and he carried it around for days. My thirteen-year-old loves to throw tennis balls and small rubber balls against the wall and catch them and do it again (and again and again). They’re forever losing basketballs and baseballs over our backyard fence, and every year we’re always looking for the perfect ball to play with while swimming, so really, balls are never a bad idea. (Honorable mention, especially for younger boys: anything with wheels.)

(2) Books and drawing supplies

I’m putting these two things together in the same category because they’re similar — lovely, quiet activities that nevertheless have always been a big hit with my boys. “Books?” you might be thinking skeptically to yourself, as my brother did when, for my eldest’s second Christmas, he asked what my son might like, and I said, “Books!” and he said, disgustedly, “Come on, let him have a little fun!”  Now that he has his own children, I’d be interested in whether he’d still say the same thing, because in my experience, age-appropriate new books about topics that boys tend to like are always a big hit. Topics I would put in this category include dinosaurs, vehicles, bugs/snakes/sharks, and science experiments. And like with the balls, it doesn’t matter to my boys if they already have a bunch of books on that subject. My one particular dinosaur lover frequently receives new books about dinosaurs on birthdays and at Christmas, and he pores over each one, every time—for him, the topic never gets old. Drawing supplies are similar, and I’m not talking fancy ones either — a new box of crayons and a package of copy paper will keep my boys drawing for hours. Even as I write this, my three-year-old is scrounging through our “crayon box” — an old shoebox with stubs of crayons and broken pencils and the occasional pen — and drawing happily; when Santa replenishes the crayon box with new drawing implements, he and all his brothers will miraculously find themselves even more inspired.

(3) Legos

I have some boys who are crazy about Legos, and I have others who are just kind of okay with them, and yet the majority of them ask for new Lego sets for every holiday, and insist on buying Lego sets to give their friends at the birthday parties they’re invited to. We have an enormous bin of Legos, thanks to the various sets they’ve received over the years and a very generous friend who gave us all her boys’ old Legos, and most days at least one of my boys (usually two or three) goes running right for the bin as soon as we get home from school and spends the rest of the afternoon pawing through the bin and building what they call “Lego creations.” They don’t seem to care that the pieces of sets get swallowed up into the communal bin fairly quickly (except one boy, who keeps his in his room), and you can find sets for just about every interest.

(4) Electronics

This category is, to me, sad but true. My boys love video games, phones, tablets, laptops — you name it. We were generously given a video game system several years ago (which, honestly, is the only reason I allowed it in the house), and when it pooped out on us last year, we were generously given a different one. We have a limited number of video games, and we strictly regulate when the boys can play and for how long (only on the weekends or days off; one hour each per day), and, no joke, they think about and plan for their turns all week. My older boys are required to have Chromebooks for school, and even though most of what they do on them is schoolwork, the younger ones are green with envy and are counting down the days until they’re in middle school. Phones and tablets regularly show up on their birthday and Christmas wish lists (they don’t seem to realize how futile this effort is!). One of them got a calculator for Christmas one year — just a regular old calculator with no bells or whistles — and it was one of the most coveted items by all the boys for weeks. 

(5) Star Wars and Superheroes

Finally, rather than being “things,” this category is about “themes.” Star Wars, Spiderman, Superman, Batman, the Avengers — those are all things that my boys find endlessly exciting. Apply these themes to the gift ideas mentioned above and you’re gold! 

I hope this is a helpful list for any of you who have boys to buy gifts for this winter! Merry Christmas and Happy New Year!

# # #

Kate and her husband have seven sons ages 21, 19, 17, 15, 13, 11, and 7. Email her at kmtowne23@gmail.com.