Page 20 THE MALDEN ADVOCATE–Friday, September 17, 2021 VIRUS | FROM PAGE 19 fl owerpots and wading pools, and change the water in birdbaths frequently. Install or repair screens. Keep mosquitoes outside by having tightly fi tting screens on all of your windows and doors. 1. On Sept. 17, 1787, what U.S. government document was signed? 2. What well-known artist painted “Cape Cod Evening,” “Freight Cars, Gloucester” and “Nighthawks”? 3. What government residence has a Chocolate Shop, a Music Room and a Game Room? 4. Traditionally, on Sept. 18 Oktoberfest starts; although it was cancelled this year, what traditional fest souvenir can you still buy? 5. What animal does mohair come from? 6. Doug Emhoff has what informal title? 7. Reportedly, on Sept. 19, 1982, what type of keyboard characters related to emotions were first used in computerized communication? 8. What kind of person is a Luddite? 9. What kind of storm was the Carrington Event, which happened in September 1859? 10. On Sept. 20, 1904, in what city (now having the Aviation Heritage National Historical Park) did Orville Wright make the fi rst successful circular airplane fl ight? 11. Where would you fi nd a “lazy daisy”? 12. On Sept. 7, 2021, which country became the fi rst to accept bitcoin as legal tender? 13. Which came fi rst, the ice cube tray or ice cube bag? 14. About how many apples does it take to make a gallon of cider: 24, 36 or 50? 15. On Sept. 21, 1981, who became the fi rst female Supreme Court justice? 16. In a letter to her sister, what author of “Sense and Sensibility” wrote “Good apple pies are a considerable part of our domestic happiness”? 17. On Sept. 22 of the Third Age (in Shire-reckoning) what fi ctional father and son were both born? 18. In what Latin American country did ceviche originate? 19. What crochet design is named after a family member? 20. On Sept. 23, 1869, Irish immigrant “Typhoid Mary” Mallon died; although she, herself, was healthy, she was believed to have carried typhoid in what state? ANSWERS T he SECURE Act was passed on December 20, 2019. One of the biggest changes to retirement accounts included in that legislation was the new provision relating to retirement plan distributions for most non-spouse benefi ciaries of such accounts. Prior to the passage of the SECURE Act, all designated benefi ciaries (living individuals and qualifying Trusts) were allowed to use the “stretch” strategy in order to spread out the distributions from the inherited retirement account over the individual’s life expectancy as well as the life expectancy of the benefi ciaries of the qualifying Trust. This was a big win for the benTHE NEW 10 YEAR RULE ON RETIRMENT PLAN DISTRIBUTIONS efi ciary as the inherited retirement account could continue to be invested for the long-term without major tax bites taken out each year due to a much smaller required minimum distribution (RMD). This was also a loss for the federal and state governments as the tax revenue would be received over a much longer period of time. The SECURE Act broke up the designated benefi ciaries into two groups: 1. Eligible benefi - ciaries and 2. Non-Eligible benefi ciaries. The eligible benefi - ciaries are able to stretch the required minimum distributions over their life expectancies. Who’s in this group? Surviving spouses, disabled benefi ciaries, chronically ill benefi ciaries, minor children of the decedent account holder (as well as qualifying Trusts established for their benefit), and benefi ciaries not more than ten years younger than the decedent account holder. All other benefi ciaries will be part of the non-eligible group and will not be able to stretch out the RMD’s over their lifetime. Now, the IRS wins and this group of benefi ciaries loses. They have to withdraw the account in its entirety within a ten-year period. A 35 year old benefi ciary of his father’s IRA account who dies will have to include $50,000 in his or her taxable income over a 10-year period. This income will be added to this child’s other income each year. He or she could lose $13,500 in each of those years to federal and state income taxes assuming the federal marginal tax bracket is 22% and the Massachusetts rate is 5%. That’s $135,000 out the window over a ten-year period for a middle class American. The RMD can be taken ratably over the ten- year period or the benefi ciary can wait until the tenth year to take it all out. If the RMD is not taken out, a 50% penalty on the shortfall would be assessed by the IRS. Joseph D. Cataldo is an Estate Planning/Elder Law Attorney, Certifi ed Public Accountant, Certifi ed Financial Planner, AICPA Personal Financial Specialist and holds a Master’s Degree in Taxation. Protect your animals Animal owners should reduce potential mosquito breeding sites on their property by eliminating standing water from containers, such as buckets, tires and wading pools – especially after heavy rains. Water troughs should be fl ushed out to reduce mosquitoes near paddock areas. Horse owners should keep horses in indoor stalls at night to reduce their risk of exposure to mosquitoes. Animal owners should also speak with a veterinarian about mosquito repellents approved for use in animals and vaccinations to prevent WNV and Eastern Equine Encephalitis (EEE). If an animal is diagnosed with WNV or EEE, its owner is required to report to the Massachusetts Department of Agricultural Resources’ Division of Animal Health by calling 617-626-1795 and to DPH by calling 617-983-6800. More information, including all WNV and EEE–positive results, can be found on the Arbovirus Surveillance Information web page at www.mass.gov/ dph/mosquito or by calling the DPH Epidemiology Program at 617-983-6800. For Advertising with Results, call The Advocate Newspapers at 617-387-2200 or Info@advocatenews.net 1. The Constitution (Sept. 17 is annual Constitution/Citizenship Day.) 2. Edward Hopper 3. The White House 4. The offi cial Oktoberfest mug 5. The Angora goat 6. Second Gentleman 7. Emoticons (similar to emoji) 8. One who resists technological change 9. A solar fl are/geomagnetic storm causing visible auroras worldwide and damaging telegraph systems 10. Dayton, Ohio 11. It is the name of an embroidery stitch. 12. El Salvador 13. Ice cube tray (1933) 14. 36 15. Sandra Day O’Connor 16. Jane Austen 17. Bilbo Baggins (in 2890) and Frodo Baggins (in 2968) 18. Peru 19. Granny squares 20. New York
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