David Zander, a financial professional from UBS Financial Services, will be the speaker. He has over 36 years of experience in the financial services industry, specializing in retirement income planning.

Among the topics that Zander will discuss are the following:

• When to start taking Social Security
• How much you can expect to receive, based on individual and joint life expectancy
• How COLAs (Cost of Living Adjustments) affect your benefits
• The ramifications of a spouse’s death on benefits
• How former marriages affect benefits
• What strategies are allowed to maximize benefits
• How Social Security can be aligned with retirement plans

Mr. Zander will be available to answer any questions about Social Security benefits after the presentation.

Please RSVP by Monday, February 11 to Jeanne Malone via email, jeanne@giddenslaw.com or by phone, (505) 604-4195.

The mission of the Elder Law Section is to facilitate and improve the law and practice of law in areas of particular concern to the elderly, including preserving and enhancing the rights of physically and mentally challenged individuals with respect to care, housing and asset management and to lead, coordinate and serve as a coordinating agent and clearinghouse for the effects of various agencies involved in the service to the elderly, according to a statement on the State Bar of New Mexico’s website.

A practicing attorney for 23 years, Mr. Cross’ practice includes simple and complex wills and trusts, guardianships, conservatorships, probate and Medicaid planning. In addition to providing estate planning counsel, Mr. Cross also assist clients with tax matters as related to estate planning.

He graduated from the University of Oklahoma in 1979 with a Bachelor of Accountancy and from the University of Oklahoma Law School in 1988. In 2010, Mr. Cross graduated from the University Of Miami College of Law with a LL.M. in Taxation. In addition, he is currently a candidate for a LL.M. in Estate Planning at the University Of Miami College Of Law.

The Law Office of George “Dave” Giddens provides quality legal services in the practice areas of commercial and consumer bankruptcy, commercial and real estate litigation, creditor-debtor relations and estate planning.

As few as one in 10 unwary consumers who are lured into so called debt settlement schemes actually end up debt free in the promised period of time, making the risky schemes the No. 1 threat facing America’s most deeply indebted Americans, according to a major new consumer alert issued today by the nonprofit National Association of Consumer Bankruptcy Attorneys (NACBA).

Available online at http:www.nacba.org, the NACBA consumer alert notes: “Already struggling with home foreclosures, harsh bank and credit card fees, and other major financial challenges, America’s most deeply indebted consumers are now falling victim to a major new threat: so-called ‘debt settlement’ schemes that promise to make clients ‘debt free’ in a relatively short period of time. Unfortunately, most consumers who pursue debt settlement services find themselves facing not relief but even steeper financial losses. Even the industry acknowledges – though not in its ever-present radio and online advertising – that debt settlement schemes fail to work for about two-thirds of clients. Federal and state officials put the debt-settlement success rate even lower – at about one in 10 cases – meaning that the vast majority of unwary and uninformed consumers end up with more red ink, not the promised debt-free outcome.”

The private debt-settlement industry remains robust. More than 500,000 Americans with approximately $15 billion of debt are currently enrolled in debt settlement programs, according to industry estimates. And there is room for further growth: One in eight U.S.households has more than $10,000 in credit card debt.

Durham, NC bankruptcy attorney Ed Blotz, NACBA Board member and incoming NACBA president said: “Based on what bankruptcy attorneys are seeing across the nation, we believe that debt settlement schemes are the number one problem facing America’s most deeply indebted consumers today. Bombarded with slick radio and Web advertising falsely promising a smooth road to being debt free in a short period of time, these companies prey on the most desperate victims of the economic downturn. Those particularly vulnerable consumers usually end up getting sued, stuck with outrageous fees, more deeply in debt, and far worse off in terms of their credit scores.”

Earlier this year, NACBA focuses national attention on the “student debt bomb” which then was identified as the fastest growing consumer debt problem being handled by consumer bankruptcy attorneys.

Richard Thompson, a Rialto, California, retiree and victim of debt settlement scheme said, “I was told they could settle my $89,000 in debts for a total of $39,000 if I made payments of $1,8000 for 22 months. I was contacted about a chance to settle $15,000 debt for $6,000 but my debt-settlement company ignored the offer. In fact, I paid them a total of $25,200 as they kept on ignoring settlement offers from creditors. I thought they were taking care of me by bringing my debt down, but all they were doing was taking my money. I ended up with $25,000 more in debt than I started out with. Before I retired I worked 25 years as a manager, now I have had to go back to work as a part-time security guard to help make ends meet.”

Bankruptcy attorney Trisha Connors, a NACBA member from Glen Rock, New Jersey who has testified before the New Jersey Law Revision Commission on debt settlement abuses said, “Over the last three years, I have worked with 12 different for-profit debt settlement companies and over 25 clients who came to me after their debt settlement program failed to serve them. The results with each client were the same: exorbitant fees being paid, settlement (at best) of one small credit card debt, and mounting late fees and penalty interest charges on the unsettled debts. When clients informed the debt settlement companies of their desire to exit the program, the firms kept all or most of the accumulated savings for debt reduction as ‘fees.’ Every person I dealt with who had been current on their debts prior to contacting a debt settlement program told me that the sales representative told him the only way to be successful in the program is to stop paying credit card bills.”

Ellen Harnick, senior policy counsel, Center for Responsible Lending, said, “Debt settlement companies require clients to default on their debts before they will negotiate. This adds late fees and penalty interest to their debt and frequently results in the client being sued by creditors. Since only a tiny proportion of debts are actually settled by these companies, clients are typically left worse off than they were when they started.”

In addition to highlighting the stories of three victims of debt settlement schemes, the NACBA consumer alert notes the following:

• There is now across-the-board agreement on the danger that debt settlement schemes pose to consumers. The Better Business Bureau has designated debt settlement as an “inherently problematic business.” Similarly, the New York City Department of Consumer Affairs called debt settlement “the single greatest consumer fraud of the year.” Across the country, the U.S. Government Accountability Office (GAO), the Federal Trade Commission, 41 state attorneys general, consumer and legal services entities, and consumer bankruptcy attorneys have all uncovered substantial evidence of abuses by a wide range of debt settlement companies.

• Debt settlement schemes encourage consumers to default on their debts. Because creditors frequently will not negotiate reduced balances with consumers who are still current on their bills, debt settlement companies often instruct their clients to stop making monthly payments, explaining that they will not negotiate a settlement with funds the client has paid in lieu of their monthly debt repayments. Once the client defaults, he or she faces fines, penalties, higher interest rates and is subjected to increasingly aggressive debt-collection efforts including litigation and wage garnishment. Consequently, consumers often find themselves worse off than when the process of debt settlement began: They are deeper in debt, with their credit scores severely harmed.

• “Self help” may be the best answer for smaller debt burdens. If you have just a single debt that you are having trouble paying (such as a single credit card debt) and you have cash on hand that can be used to settle the debt, you may be able to negotiate favorable settlement terms with the creditor yourself. Creditors typically require anywhere from 25 to 70 percent on the dollar to settle a debt so you will need that much cash for a successful offer. Be sure to get an explicit written document from the creditor spelling out the terms of the debt settlement and relieving you of any future liability. Also be prepared to pay income taxes on any of the unforgiven debt.

• Nonprofit credit counseling agencies can help, but must be vetted carefully. If, like most people, you owe multiple creditors and do not have cash on hand to settle those debts, you may want to consult a non-profit credit counseling agency to see if there is a way for you to get out of debt. But make sure to check it out first: Just because an organization says it’s a “non-profit” there is no guarantee that its services are free, affordable or even legitimate. Some credit counseling organizations charge high fees (which may not be obvious initially) or urge consumers to make “voluntary” contributions that may lead to more debt. The federal government maintains a list of government-approved credit counseling organizations, by state, at www.usdoj.gov/ust. If a credit counseling organization says its “government approved,” check them out first.

• Bankruptcy will be an option for some consumers. Bankruptcy is a legal proceeding that offers a fresh start for people who face financial difficulty and can’t repay their debts. If you are facing foreclosure, repossession of your car, wage garnishment, utility shut-off or other debt collection activity, bankruptcy may be the only option available for stopping those actions. There are two primary types of personal bankruptcy: Chapter 7 and Chapter 13. Chapter 13 allows people with a stable income to keep property, such as a house or car, which they may otherwise lose through foreclosure or repossession. In a Chapter 13 proceeding, the bankruptcy court approves a repayment plan that allows you to pay your debts during a three to five year period. After you have made all the payments under the plan, you receive a discharge of all or most remaining debts. For tax purposes, a person filing for bankruptcy is considered insolvent and the forgiven debt is  not considered income. Chapter 7 also eliminates most debts without tax consequences, and without any loss of property in over 90 percent of cases.

NACBA urges consumers to steer clear of any companies that:

• Make promises that unsecured debts can be paid off for pennies on the dollar. There is no guarantee that any creditor will accept partial payment of a legitimate debt. Your best bet is to contact the creditor as soon as you have problems making payments.

• Require substantial monthly service fees and demand payment of a percentage of what they’ve supposedly saved you. Most debt settlement companies charge hefty fees for their services, including a fee to establish the account with a debt negotiator, a monthly service fee, and a final fee, a percentage of the money you’ve allegedly saved.

• Tell you to stop making payments or to stop communicating with your creditors. If you stop making payments on a credit card or other debts, expect late fees and interest to be added to the amount you owe each month. If you exceed your credit limit, expect additional fees and charges to be added. Your credit score will also suffer as a result of not making payments.

• Suggest that there is only a small likelihood that you will be sued by creditors. In fact, this is a likely outcome. Signing up with a debt settlement company makes it more likely that creditors will accelerate collection efforts against you. Creditors have the right to sue you to recover the money you owe. And sometimes when creditors win a lawsuit, they have the right to garnish your wages or put a lien on your home.

• State that they can remove accurate negative information from your credit report. No company or person can remove negative information from your credit report that is accurate and timely.

Boltz emphasized: “Many different kinds of services claim to help people with debt problems. The truth is that no single solution works in all cases. Bankruptcy is an option that makes sense for some consumers, but it’s not for everyone. For example, the National Association of Consumer Bankruptcy Attorneys and its individual consumer bankruptcy attorney members do not encourage every person who looks at bankruptcy to enter into it. What makes sense for each consumer will depend on their individual circumstances. We encourage everyone to get the facts and do what makes the most sense in their situation.”

The Patient Protection and Affordable Health Care Act and Education Reconciliation Act passed by Congress and signed into law by President Obama in early 2010, requires that all residents of the United States purchase health insurance coverage from qualifying plans that meet mandated coverage requirements. What constitutes the mandated requirements of the qualifying plan is determined by the Secretary of Health and Human Services. Qualifying coverage includes government-sponsored programs, such as Medicare and Medicaid, eligible employer sponsored plans and individual plans offered in the state’s individual market.

If coverage is not purchased by 2014, the offending taxpayer is subject to a penalty, which is equal to the greater of two amounts: a per capita penalty or a percentage of income penalty. The per capita penalty for 2014 is $95, and it increases in each subsequent year: in 2015 it’s $325, and in 2016 it’s $695. The penalty will be indexed to the Consumer Price Index for years following 2016.  If the offending taxpayer has dependent children, the penalty is an additional amount equal to one-half of the taxpayer’s penalty.  The good news though is that the penalty for a taxpayer and spouse is limited to three times the amount for one adult.  In 2016, that amount would be $2,085.

Alternatively, the penalty could be a set percentage of income that is in excess of the filing threshold for any particular year.  In 2014, the penalty is 1 percent, increasing to 2.5 percent in 2016.  Income for purposes of calculation of the penalty is the sum of modified adjusted gross income of the taxpayer plus the income of any dependents who are required to file their own return.

Now that we know about the penalty, how will the penalty be collected?   The Act mandates that the Internal Revenue Service collect the penalty by reducing refunds due the offending taxpayer.

In 2007, the average refund amount was  $2,707, and 77 percent of the 135 million individual income tax returns processed by the IRS qualified for a refund.  For 2011, the Service will be responsible for processing over 145 million individual income tax returns, including more than 109 million requests for refunds of which the average refund will be $ 2,913.   Based on the average refund amount, enough refund dollars will be available from the offending taxpayer for the Service to withhold the maximum mandated penalty of $2,085.

But what happens if the taxpayer is not due a refund?  Can the Service, through its normal enforcement measures of assessing penalties, collect the health insurance penalty?  Surprisingly, the answer is no!  The Act specifically limits the authority of the Service to do anything other than collect the penalty from any refund due the taxpayer.  The Service can’t charge or prosecute the taxpayer criminally or assess a criminal penalty.  Use of the normal lien and levy collection tactics employed by the Service to collect other taxes cannot be used to collect the insurance penalty.

Another bit of good news for the taxpayer who doesn’t purchase the required health insurance and doesn’t have a refund.  For any penalty for any particular tax year, the limitations period for withholding refunds is 10 years.   Any diligent taxpayer that objects to the mandate imposed by the Act only has to structure tax withholding to equal the taxpayer’s expected tax liability and the penalty can be avoided.  Continuing such diligence for more than 10 years for any particular year will require an amazing amount of work in estimating and adjusting withholding from wages, backup withholding, and estimated tax payments based on the expected level of income for a particular year.

The Congressional Budget Office projects that $6.9 billion will be collected in 2016 from refund withholding for those taxpayers who do not purchase insurance coverage.  The projections are based on a modeling framework that considers health, tax, and behavioral economics and assumes that most taxpayers benefit in some way when health insurance is purchased while a penalty will yield nothing but a decrease in the pocketbook.  Additionally,  taxpayers often comply with a law because it is costly to not comply.  One additional factor is that a taxpayer’s payment of the penalty will be influenced by societal pressure, knowledge of the mandate, and guilt.

All of the above raises one final question.  If withholding the penalty from refunds will be so successful in collecting the penalty from recalcitrant taxpayers, why does the Service need the assessment collection, levy, and seizure authority in IRC §6671 to collect income taxes?

 Estate planning is often considered the domain of the wealthy. Yet in reality, estate planning is for everyone—whether poor or rich, disabled or able-bodied, childless or with children. The purpose of estate planning is to determine how your assets will be distributed, regardless of their value, and to whom. In addition, a good estate plan will also take into account preserving and growing your estate’s assets and reducing or deferring tax liabilities during your lifetime and after they are transferred to your beneficiaries. While each person’s estate plan is different, certain basic elements should be included. They are as follows:

 Powers of Attorney

A Power of Attorney provides for the management of your personal and financial affairs should you become physically or mentally unable to make your own personal decisions or take care of your own business. This document authorizes someone else to act and make decisions for you either for a specific purpose or in general. For instance, you can appoint someone for the specific purpose of making health care decisions for you if you become incapacitated. Or you can appoint someone to manage all of your affairs. Furthermore, in New Mexico with a Power of Attorney, you can also appoint someone to make decisions for your minor children if you become incapacitated.

 Health Care Power of Attorney

 The Health Care Power of Attorney authorizes another person to make health care decisions for you if you can’t communicate or if you become incapacitated. The person you name as your attorney-in-fact will answer questions for doctors and make decisions about the care you should receive. In New Mexico, the Health care Power of Attorney is often combined with the End of Life Directive, which states your desires if you have a terminal illness and includes the following directives:

• Approval or disapproval of diagnostic tests, surgical procedures, programs of medications and orders not to resuscitate;
• directions relating to life-sustaining treatment, including withholding or withdrawing life-sustaining treatment and the termination of life support;
• Directions to provide, withhold or withdraw artificial nutrition and hydration and all other forms of health care.

 By leaving specific instructions ahead of time through an End of Life directive, your family members will be spared undue stress and your final wishes will be honored.

 Last Will and Testament Planning

 When most people think of estate planning, they think of a will, and rightfully so. A will is probably the easiest and most effective means of ensuring that your property will be distributed as you see fit after your death. It also has other important purposes, such as providing for a disabled child, naming a guardian for children; it can be written to reduce taxes.

 Everyone should have a will, whether or not they have a more extensive estate plan. Unfortunately, however, many do not. When a person dies without a will, the person is said to die intestate and the State of New Mexico then decides how his or her property will be distributed based on the laws of the state. In New Mexico, for instance, all community property, regardless of the number of children a person may have, is transferred to the surviving spouse if a person dies intestate. Yet if that person dies with “separate” property, the surviving spouse only receives 25 percent of the deceased’s assets while the children receive 75 percent. Perhaps more importantly, the State will also name a guardian for your children if you die without a will. So whatever your economic or marital status, a will ensures that the decisions that you have made concerning your property and loved ones will be honored.

 As you can see from the information we’ve presented in this article, estate planning is far from simple. Advantages and disadvantages exist with any estate planning option. Our firm, however, will review your unique situation and develop the best plan for you and your loved ones. Furthermore, we will ensure that you fully understand what you can expect from the estate plan we propose for you. And as state and federal laws change, we will explain the ramifications to you. Our Firm can provide you the advice and expertise that will help you develop and maintain your estate.

Creditors are often confused about exactly what it means to them when an individual or entity that owes them money files bankruptcy.  Having received a Notice of Bankruptcy in the mail, what should you do as a creditor?  Are you required to attend the 341 Meeting?[1]  Are you required to file something in the case?

Although the best answer is to consult with an attorney to determine what you need to do and whether you are likely to recover any funds owed to you, what follows are general guidelines on what creditors must do to protect their claim.

Chapter 7 Liquidation Cases

A chapter 7 bankruptcy is the only true “liquidation” bankruptcy, meaning that the Trustee can liquidate any non-exempt assets that the Debtor owns and distribute proceeds of the sale(s) to creditors.  However, the majority of chapter 7 cases are “no asset cases,” meaning that there are no significant non-exempt assets for the Trustee to liquidate.

When a chapter 7 case is filed, the Notice that is sent to creditors states “Please Do Not File a Proof of Claim Unless You Receive a Notice to Do So.”  This is because filing a Proof of Claim in a no asset case is a waste of time and money.  While it doesn’t hurt to file a Proof of Claim in an abundance of caution, it doesn’t benefit the creditor to do so.

However, if the Trustee determines after the 341 Meeting that the case is an “asset case,” a notice is sent to creditors directing them to file a Proof of Claim.  The notice will contain the deadline to timely file a Proof of Claim.[2]  Although late-filed claims may be allowed in some limited circumstances, it is extremely important to timely file a Proof of Claim to protect your claim and be eligible to receive a distribution from the Trustee.

Reorganization Cases under Chapters 11, 12, and 13

Unlike in chapter 7 cases, as a creditor in a chapter 11, 12, or 13 case you will absolutely want to file a Proof of Claim to protect your rights.  In a case under chapters 12 or 13, the deadline to do so is generally not later than 90 days after the first date set for the 341 Meeting.[3]

In a chapter 11 case, any creditor may file a Proof of Claim.  Certain creditors, however, must file one, including creditors who are not scheduled by the debtor and those that are scheduled as contingent, disputed, or unliquidated.  Such creditors who fail to timely file a Proof of Claim shall not be treated as a creditor for purposes of voting on the debtor’s plan and for distribution under the plan.[4]  To determine whether you need to file a Proof of Claim in a chapter 11 case, consult with your attorney.

The deadline to file a Proof of Claim in a chapter 11 case is set by the Court, usually upon request of the debtor through a motion to establish a claims bar date.  The debtor is also responsible for sending a notice to all creditors that the bar date has been established and an additional notice to creditors whose claims are listed as contingent, disputed, or unliquidated.

Although this is the general guideline, there are special rules in some circumstances.  If you receive a notice that a debtor owing you money has filed for bankruptcy, the best way to ensure that your claim is protected is to consult a competent bankruptcy attorney.

Properly Supporting a Proof of Claim

A claim is deemed “allowed” when a creditor files a proper Proof of Claim unless or until a party in interest objects to the claim.[5]  If an objection to a claim is filed, the Court then determines the validity of the claim and the amount of the claim. 

In order to have your claim established as a valid claim and to ensure that it is allowed at the correct amount, proper documentation must be attached to the Proof of Claim to support the validity of the claim.  A “properly filed” proof of claim is prima facie evidence of the validity and amount of the claim.  A properly filed proof of claim is one that includes sufficient documentation to support its validity and amount.  The Federal Rules of Bankruptcy Procedure are not the source of this requirement; the requirement to file supporting documents is actually found on the Proof of Claim form itself.[6] 

To best determine what documents should be filed as attachments to support a Proof of Claim form, consult with your attorney.

Further Steps Needed to Protect Your Rights

Depending on the circumstances, filing a Proof of Claim may only be one step necessary to adequately protect your rights.  Additional steps may include seeking relief from the automatic stay or ensuring that a lease or contract is properly assumed and all defaults are cured.  The inquiry as to how to best protect your rights as a creditor is very fact-specific.  As such, consulting with an experienced bankruptcy attorney is the only way to truly ensure that your interests are protected.

We are often asked how to rebuild credit after receiving a bankruptcy discharge.  The most effective ways to do so are to establish post-petition payment histories, but not to incur large amounts of post-petition debt.  Payment history and the amount of debt are the two largest factors used in determining your credit score.  (To see how your FICO score is calculated, see http://www.myfico.com/crediteducation/whatsinyourscore.aspx.)  Thus, incurring new, manageable debts and making timely debt payments are the best ways to rebuild credit.

To establish a post-petition payment history, I suggest that you obtain a new credit card and that you use it only for small, monthly purchases. For instance, use the card only for monthly gasoline purchases and nothing else. Then you must pay the balance in full each month.

Before applying for or accepting a new credit card, though, you should read the terms and conditions very carefully.  While some debtors will even receive credit card offers while their cases are pending, these offers are generally not that great and may contain steep fees and penalties.

One solid option to obtain a new card following your discharge is to apply for a secured card.  These cards require you to pay a cash deposit that the lender can hold to secure repayment of charges incurred on the card.  After a period of dutifully paying on it (approximately a year, but it may vary based on your circumstances), you should be able to either convert it to an unsecured card or simply apply for an unsecured card from a different lender and close the secured card.

It is always important when incurring post-discharge debts, however, to ensure that they are manageable and will fit within your budget.

Another option to help establish your payment history is to reaffirm a debt.  If you do not reaffirm a debt, you will not receive credit for repayment of it on your credit report.  However, the pros of reaffirmation generally do not outweigh the cons.  The reason that debtors do not receive credit for paying toward debts that are not reaffirmed is because the debt has been formally discharged – they are no longer liable for repayment of the debt.  This also means that the debt is not counting against the debtor in their credit score calculation.  In almost all circumstances, receiving a discharge of the debt is more beneficial than receiving credit for making payments toward the debt.

If you have any further questions about rebuilding credit or reaffirmation of debts, ask your attorney.

Mr. Cross will discuss general aspects of probate, wills, trusts, providing for disabled family members, powers of attorney and non-probate property transfers.  After the seminar, Mr. Cross and other members of the Elder Law Section of the New Mexico State Bar will be available to consult with attendees.

Mr. Cross earned a bachelor of accountancy (1979) and a law degree (1988), both from the University of Oklahoma. In 2010, Dean graduated from the University of Miami College of Law with an LL.M (advanced law degree) in Taxation. He is currently a candidate for an LL.M in Estate Planning at the University of Miami College of Law.

He has over 22 years of experience as an attorney in the practice areas of estate planning, taxation and commercial litigation. In his current role, Dean focuses on estate and tax planning, business formation, business and corporate representation, commercial litigation and tax controversy litigation.

The Law Office of George “Dave” Giddens provides quality legal services in the practice areas of commercial and consumer bankruptcy, commercial litigation and real estate transactions, creditor-debtor relations and estate planning.

For more information on the seminar, call the State Bar of New Mexico at 797-6000.

Paper documents are no longer the boundaries of a person’s estate.  Many, if not most, people now have digital and electronic property:  smart phones, computers, voice mail, email, social networking, financial accounts, online sales accounts, intellectual property rights—the list goes on.  It’s common for people now to pay bills and check their accounts online or keep important records electronically.  (Heard of the Cloud?)

What happens when you can’t access your electronic information because of incapacity or death?  Some electronic information may represent valuable assets.  Other types of information may provide electronic notices, memorable photos, or contact information.  Do you really want your survivors to have to go to court to force the providers to allow your survivors or trusted agents access to your information?

Sometimes, your agent or survivors may not even be aware of the existence of your electronic accounts or assets.  How can a prudent person plan for his digital electronic estate?

Estate planners have suggested these steps.  First, inventory your digital assets and accounts so that the person you’ve appointed as your fiduciary (agent under power of attorney, trustee or personal representative) will know just what you have in terms of potential value or liability, and where it is.  Second, make a list of all your passwords.  Third, select a fiduciary that you trust, preferably one who is tech-savvy, and let that person know where your inventory and passwords are.

This field of law is evolving as new technology arrives—another reason to check and periodically update your estate plan!

The mission of the Albuquerque Northeast Lions Club is to provide services to the community to help save and preserve eyesight. The Club supports sight programs and services including vision screenings, eye banks, eyeglass recycling and NM Lions Operation KidSight. They do so by raising donations through fund-raising campaigns and conducting vision screenings though out the year of adults and Pre-K and K children (3-5 year olds). Since the loss of eyesight is one of the effects of diabetes, the Lions Club also supports diabetes education, prevention and control.

Licensed in both New Mexico and Texas, Ms. Washburn focuses on bankruptcy and civil and commercial litigation in her practice. She is a member of the New Mexico Trial Lawyers Association, the State Bar of New Mexico Committee on Women and the Legal Profession and the Albuquerque Bar Association.

The Law Office of George “Dave” Giddens, P.C.  provides quality legal services in the practice areas of commercial and consumer bankruptcy, commercial and real estate litigation, creditor-debtor relations and estate planning.