In case you didn’t otherwise notice it, we posted a Holiday Letter on our website here.  To the extent that this letter conveys insightful information and reflects the times we live in, it is not entirely cheerful.  However, we do hope it is helpful to you.  At least you can glean some useful tidbits to use at appropriate moments over the holiday season. Who knows, maybe you will need to chime in insightfully about long term care issues in relation to your family.  Or if you just want to prepare yourself with a few cold and depressing facts that might be useful at a holiday party to scare someone away from you who has had too much eggnog, you can probably find a few of those in it too.

We hope your Christmas and Hanukkah celebrations put you in good spirit to begin the New Year!

Dave Nesbit
Attorney