Authored by: Jeffrey D. Stauffer – Community Relations Director
Elville and Associates, P.C. is proud to announce and welcome Lillian (Lilly) Hummel as a Principal Attorney with the firm. Lilly will lead the firm’s soon-to-be-established Montgomery County office.
Licensed in Maryland and the District of Columbia, Lilly maintains her practice focus in elder law, estate planning, estate and trust administration, and special needs planning. Lilly counsels individuals and families about eligibility for Medicaid and other programs for seniors and individuals with disabilities; navigating long-term care; and establishing and administering special needs trusts. She also represents clients in guardianship matters.
Lilly is currently the Chair of the Elder Law Section of the Bar Association of Montgomery County and a Council Member of the Elder and Disability Section of the Maryland State Bar Association. She is also a member of the Academy of Special Needs Planners and the National Academy of Elder Law Attorneys.
Reflecting on joining Elville and Associates, Lilly shared, “I’m delighted to join Elville and Associates, and lead the firm’s expanded presence in Montgomery County. Elville and Associates is a leader in estate planning, with a particular focus on elder law and special needs planning. This focus aligns perfectly with my own interest in advising clients on the intersection of estate planning and benefits eligibility.”
With her commitment to clients, vast array of legal knowledge, and innate leadership ability, we could not be more excited for Lilly to join our team here at our expanding firm. Please join us in welcoming Lilly to Elville and Associates!
Lilly can be reached at lilly@elvilleassociates.com, or by phone at 240-583-7990
The Corporate Transparency Act – It’s No Joke!
Authored by: Stephen R. Elville, J.D., LL.M. – Managing Principal and Lead Attorney
Summertime fun and visions of running through daisies in slow motion – NOT!
It’s another perfect June day as I write this brief blog. Many of us who love summer take to the warm air like fish to water and count each day as a bit of nirvana. But not so fast! Having presented on the Corporate Transparency Act twice in the past week and a half, my brain is on overload trying to figure out how in the world attorneys, CPAs, financial advisors, CFOs, and other professionals will be able to disseminate the nature, origin, purpose, critical definitions, requirements, and who is to report and who is exempt, both now and by the end of 2024 to save clients, business owners, family, friends, and those in spheres of influence, from the embarrassment and penalties for non-compliance with the CTA.
If you are like me, having to discuss and deal with the Corporate Transparency Act is akin to having to go to the dentist on a rainy day, something unpleasant mixed with a healthy amount of uncertainty. Well, we may as well reach for some form of mental analgesic, or laughing gas, your choice, and face the music.
If you or anyone you know has formed an LLC or other entity that is required to report under the Corporate Transparency Act, compliance is required within 90 days of that formation in 2024. For those persons required to report for entities formed prior to 2024, reporting must occur prior to December 31, 2024. And lastly, for those required to report for entities formed after January 1, 2025, reporting must occur within 30 days. Penalties of up to $500 per day, unlimited, for noncompliance apply, and criminal penalties of up to $10,000 apply.
The Corporate Transparency Act is no joke, and as we are now at mid-year 2024 it’s essential that the requirements of this new law designed to combat money laundering, terrorism, and fraud, be disseminated as widely as possible.
Whether you are planting daisies this summer or running through fields of them, be sure not to trip up by failing to understand the reporting requirements of the CTA because doing so could hurt.
If you would like to know more about the Corporate Transparency Act, please reply by clicking this link contact us, and we will be happy to send you a link to my recent webinar about this important issue.
Authored by: Jeffrey D. Stauffer – Community Relations Director
Managing Principal Stephen R. Elville and Elville and Associates are pleased to announce that attorney Shannon Goodwin has been promoted to Principal with the firm.
Ms. Goodwin joined Elville and Associates as an Associate Attorney in 2021 and was promoted to Senior Associate Attorney soon thereafter. Over the past three years, as the Leader of the firm’s busy Estate and Trust Administration Department she has quickly shown the scope and depth of her talents and knowledge in the complex world of estates and trusts. She partners with and counsels clients as they address the sometimes challenging matters of the administration of loved ones’ estates from start to finish, including helping navigate the probate process, inventory and reportings, accountings, and much more.
After her undergraduate work at North Carolina State University, Shannon participated in multiple internships and externships and distinguished herself as a member of the Syracuse Law Review. Upon graduating from law school, she gained valuable experience by working as a Judicial Law Clerk for three years in the Circuit Court for Washington County, as well as in the District Court for both Washington and Frederick Counties. Shannon then transitioned to private practice and joined Elville and Associates in 2021.
In 2024, Shannon was named to the Maryland Rising Stars List by Super Lawyers. Each year, no more than 2.5 percent of the lawyers in the state are selected by the research team at Super Lawyers to receive this honor.
Shannon can be reached at sgoodwin@elvilleassociates.com, or by phone at 443-393-7696 x116 and always looks forward to meeting new advisors and speaking with individuals and families about their estate and trust administration matters.
#elvilleeducation
This Is Not Your Parents’ Estate Plan
Authored by: Stephen R. Elville, J.D., LL.M. – Managing Principal and Lead Attorney
It’s spring and the cool weather has brought us misty mornings with cadmium green bursting through the umber and sap green backgrounds of our highways, backyards, and parks. At the same time the magnolia, cherry, and other blossoms have exploded onto the scene, reminding us that it’s the time of year for renewal and spring cleanup!
It’s also a good time in this second quarter of the year to remind yourselves that the old estate plan documents that might be occupying your closet, safe, or safe deposit box may need to be updated. And while you may put off a certain home improvement or yard project or some personal goal, it’s never a good idea to put off reviewing your existing estate plan or implementing estate planning for the first time. And when you do so, you will find through proper counseling and education that the world of estate planning has changed, evolved, morphed into the kind of structured planning that can make sense to you and your family, and beyond that provide flexibility and a foundation for future contingencies beyond what traditionally was imagined.
How do I know this? Because I have spent the last 24 years educating clients and their families about estate planning, elder care-related, special needs-related, and business-related estate planning concepts that once understood give power, purpose, and vitality to an estate plan. This truly is not the estate plan of your parents or grandparents, and the changes and improvements in the planning possibilities that are available to you today versus what were available 50 years ago may astonish you. All it takes is some dedicated time, focus, and a commitment to your future and the future of your family. You can do it. And Elville and Associates is here to help you.
To get started with your estate planning or estate planning review process, or for information and video links about Elville and Associates, please send an email to Community Relations Director Jeff Stauffer at jeff@elvilleassociates.com or call 443-393-7696 x117. You can also request to be contacted here and also visit our website at www.elvilleassociates.com.
#elvilleeducation
The aging population is expected to transfer $30 trillion in the coming years, per Forbes. According to the Survey of Consumer Finances, the median inheritance is $69,000; the median for trust fund wealth transfers is $285,000.
Many individuals planning their legacies wish to provide for their families and loved ones. Yet an Ohio State University study determined that those who receive an inheritance spend half. One-third of those who received an inheritance spent it all within two years and had negative savings. That said, a typical inheritance may not provide sustained financial security to beneficiaries.
Creating a spendthrift trust in Maryland for your loved one can limit their spending and protect wealth. While a spendthrift trust may come at the expense of their autonomy, it can provide them with greater financial security.
What Is a Spendthrift Trust in Maryland?
A spendthrift trust in Maryland protects beneficiaries who may need help managing their finances responsibly. The trust preserves the beneficiary’s inheritance for use over an extended period. A Spendthrift trust works by giving a trustee, rather than the beneficiary, the power to make financial decisions. The trustee manages the trust assets and distributes funds to the beneficiary for their needs and support.
The trust’s terms outline the trustee’s discretion in making distributions, which can be limited or flexible. The creator of the spendthrift trust, or grantor, may leave the timing and amount of distributions up to the trustee. Or, they may opt to establish a fixed schedule. These restrictions prevent the beneficiary from squandering the assets.
The Spendthrift Clause
An essential feature of a spendthrift trust in Maryland is the spendthrift clause, which protects the contents of the trust. Under the clause, the beneficiary cannot satisfy debts with their interest in the trust. Should the beneficiary have debts or a civil judgment against them, the creditors cannot obtain the trust assets.
Why Would Someone Create a Spendthrift Trust in Maryland?
You may want to provide for a loved one but have concerns about how they will use the money. This is where a spendthrift trust can serve as a suitable option. A spendthrift trust in Maryland can benefit the following individuals:
- Children – Parents often have concerns about how their minor and young adult children will use an inheritance. Minors typically need more life experience to make independent financial decisions. Some parents want to provide for college-age adult children but worry about giving them full access to the funds. Parents can determine when their children receive the funds (for instance, when the child reaches a certain age).
- People who are not good with money – Some adults struggle with financial planning and impulse control. For these individuals, a spendthrift trust can ensure a steady source of support.
- Vulnerable individuals – People who are susceptible to external influences that threaten their financial well-being can benefit from the security and structure of a spendthrift trust. If your loved one has been taken advantage of before, you may worry that they will be exposed to improper influence again.
- Those with addiction disorders – A spendthrift trust could prevent a beneficiary from exhausting the trust fund to support an addiction to gambling, illicit substances, or compulsive spending.
What Are the Benefits of a Spendthrift Trust in Maryland?
A Spendthrift trust in Maryland has several benefits:
- Shielding assets from creditors and lawsuits.
- Providing your loved one steady income stream without allowing them to exhaust the trust through overspending. This can be particularly helpful if you have concerns about your loved one’s ability to make money independently.
- Preserving generational wealth and preventing your loved one from blowing a significant portion of their inheritance.
- Encouraging responsible money habits. Providing a younger person with full access to the trust only after they turn 21 can help them develop budgeting skills. Likewise, you may choose to limit them to a certain amount of monthly income.
Consult With an Attorney
If you want to learn more about creating a spendthrift trust in Maryland to provide for your loved ones, consult with the estate planning and elder law attorneys at Elville and Associates. Through a complimentary consultation, your attorney will listen to you and learn about your situation, offer education and counseling, answer your specific questions, and create solutions and a path forward for you.
#elvilleeducation
[et_pb_section fb_built=”1″ admin_label=”section” _builder_version=”4.21.0″ custom_padding=”0px||0px||true|false” global_colors_info=”{}”][et_pb_row admin_label=”row” _builder_version=”4.21.0″ background_size=”initial” background_position=”top_left” background_repeat=”repeat” custom_padding=”0px||0px||true|false” global_colors_info=”{}”][et_pb_column type=”4_4″ _builder_version=”4.16″ custom_padding=”|||” global_colors_info=”{}” custom_padding__hover=”|||”][et_pb_video src=”https://www.youtube.com/watch?v=NTL5sUM3pvU” _builder_version=”4.24.2″ _module_preset=”default” global_colors_info=”{}”][/et_pb_video][et_pb_text _builder_version=”4.24.2″ _module_preset=”default” global_colors_info=”{}”]
[/et_pb_text][/et_pb_column][/et_pb_row][/et_pb_section]
Your most valuable property may be your home, which is true for many people, and you likely want your children to inherit that value when you pass away.
However, you may also have concerns about planning for the future, especially if your health declines and you need expensive long-term care. You may be aware that Medicaid can pay for these services. Though, Medicaid rules say you can own no more than around $2,000 in assets to be eligible – so now what?
Medicaid Planning Using an Irrevocable Trust
One viable solution is to take your home out of your name while reserving your right to live in it. This is possible with a carefully drafted irrevocable trust, sometimes known as a Medicaid Asset Protection Trust.
Putting the house in the ownership of a Medicaid Asset Protection Trust could prevent Medicaid penalties and ensure reimbursement of health expenses. It all depends on whether your health continues to keep you out of long-term care for the next five consecutive years.
A Medicaid Asset Protection Trust has numerous other advantages, one of which is to avoid probate proceedings. Trusts are private agreements that usually require no court supervision. So, signing away valuable property can feel like a major step, but it keeps your living situation unchanged and can pay off in the long run.
Avoiding Capital Gains Taxes
But suppose you later decide to sell the house and move into a smaller place. That could pose a capital-gains tax problem. If the trust hasn’t been carefully drafted, and it (not you) sells the home, the personal residence exemption would be lost. Capital gains tax could be prohibitive if the house has appreciated in value since the date of purchase.
A similar problem arises when it comes time for your children to inherit. If the trust is not carefully drafted to cover this eventuality, your heirs will lose the basis-adjustment tax break, which could cost them dearly. The basis adjustment allows the inherited value of the home, for capital-gains purposes, to be calculated not from the date you originally purchased the home but from the date your heirs inherit the property.
For example, imagine you paid $100,000 for your house in 1980, and it was well-maintained; when you pass away, the house is worth $300,000. Now, suppose the home is titled in the trust name, but the trust wasn’t written carefully to preserve the basis adjustment that would otherwise be allowed for inherited property. If the children sell the home for $350,000 in those circumstances, they would have made a taxable profit of around $250,000.
With the basis adjustment, however, profit would be calculated from the $300,000 mark as of the date of inheritance. This would leave your children with a tax bill on the $50,000 profit, not $250,000. This tax advantage comes from “stepping up” the taxable basis to the market price at the time of inheritance. As a result, your family receives more value by having to pay less taxes.
Protecting Your Assets for Heirs with a Medicaid Asset Protection Trust
First, the irrevocable trust takes the home out of your name and, instead, titles it to the trust. Medicaid rules view the owner of the property as the trust, not you, and that’s why you want to reduce your assets and qualify for Medicaid assistance.
Next, to preserve the personal residence capital-gains exemption, an irrevocable trust creates what’s known as grantor trust tax rules. Current tax rules allow property owned by this kind of trust to remain part of your estate for tax purposes and exempt from capital gains up to specified value limits, depending on your state and whether you file single or jointly as a married couple.
Even though the Medicaid Asset Protection Trust has ownership, you are still allowed to take the personal residence exemption. For capital gains, the IRS disregards the trust. However, as of 2023, assets transferred to an irrevocable trust before your death that are not subject to estate tax will not receive a step-up in basis.
To minimize your heirs’ exposure to capital gains tax in the future, the trust also provides a limited testamentary power of appointment. The appointment power permits you to designate someone with the authority to disburse your assets to chosen beneficiaries, provided those beneficiaries are limited to family or charities.
The limited power of appointment allows your assets to pass down to beneficiaries while preserving eligibility for both the tax basis adjustment and Medicaid.
The right estate planning strategies neatly solve Medicaid planning and tax issues by:
- Transferring the house title to the irrevocable trust while retaining your right to live in it, avoiding Medicaid penalties or reimbursement problems after five years
- Creating grantor trust status to preserve the residence exemption, avoiding capital gains tax on the sale during your lifetime
- On your death, the adjusted-basis tax break is preserved by designating a person or entity to administer the assets in the trust
The attorneys at Elville and Associates carefully draft these trusts to comply with current rules regarding ownership and taxes to prepare for Medicaid eligibility and protect your assets for your family.
Consult With Your Estate Planning/Elder Law Attorney
You may have a will, but it may not be able to protect your assets unless it becomes part of an estate plan that includes an irrevocable trust.
Your estate planning/elder law attorney may find that your will or estate plan isn’t Medicaid-qualified or that it lacks provisions for a grantor trust or the necessary powers of attorney. However, this is not a reason to worry, as an irrevocable trust can be changed.
Trusts that fail to account for various contingencies can happen if your attorney is not qualified to draft more complex documents nor if they don’t discuss your goals and plans with you through the estate planning process. Many states have passed legislation permitting the alteration of trusts for tax reasons, even if the trusts are nominally irrevocable.
Set a consultation with the attorneys at Elville and Associates to discuss if a Medicaid Asset Protection Trust is right for your family and your situation. They’ll work with you to understand your situation, answer your specific questions, and create solutions and a path forward for you.
#elvilleeducation
Today, more than 18 million American military veterans are living in the United States. To address the needs of this population, the U.S. Department of Veterans Affairs (VA) has expanded health, education, home loan, and other veteran benefits over the years.
VA disability payments are one of the most common entitlements veterans overlook. However, they are often one of the most essential to their well-being. Among the reasons that veterans miss out on VA disability benefits are the following:
- Confusion about the types of benefit programs and how to qualify
- Complexity of the application process
- Previous claim denial
Understanding How to Qualify as a Disabled Veteran
One misconception is that combat operations involvement is a requirement to be eligible. To qualify for VA compensation or disability, a veteran does not need to have seen combat. They also do not have to have an orthopedic condition such as missing limbs or damaged muscles.
Any veteran whose service received an honorable discharge from active-duty military service may qualify for VA compensation or disability benefits. Those who are eligible also include individuals in the National Guard or Reserve mobilized or activated for service.
You may currently cope with a condition or an illness that affects your mind or body and links back to your military service. In that case, you may have criteria qualifying you to receive a VA Disability Rating. Even common conditions like back or knee pain, GERD, PTSD, and more may relate to your military service.
Your service may cause problems that develop years later, like exposure to environmental toxins or Agent Orange. Even without active-duty medical records, these medical conditions can be service-connected by your physician and attorney. Whether your military service directly caused or only aggravated your disability, it is worth determining whether you merit service-connected disability benefits.
Have Your Attorney Handle All the Paperwork
Undergoing a claims process for VA disability benefits can be lengthy and daunting. Sadly, many veterans give up once they see the application. Free government services exist that help guide veterans through the proper paperwork. However, meeting with these service providers can sometimes be difficult because of high caseloads.
A negative first experience may cause significant delays, turning a veteran away from the process and much-needed benefits. A VA-accredited attorney with Elville and Associates can prove essential to your application’s success. They can be responsible for filling out the application correctly, attaching necessary documents, and submitting them ahead of deadlines.
Disability Claim Denial
It can be disheartening to receive an application denial. However, denials are often a result of filing incorrect forms or missing important application deadlines. It isn’t easy to know which documents are appropriate, especially if you have previously faced a denial of benefits.
A general appeal form to amend an initial denial contains various options that can further complicate your appeal. Your attorney will understand the highly sensitive nature of disability claims and the timing for Intent to File, Presumptive Period, and other appeal or supplemental claims. Failure to meet claim deadlines can result in continued denial of benefits.
Compensation and Pension (C&P) Exam
After overcoming complex claims paperwork and submitting all requirements, veterans may face another hurdle. The VA may schedule a Compensation and Pension (C&P) Examination.
The VA may require a veteran seeking disability benefits to have this medical exam, which assesses the severity of the veteran’s condition. The VA can deny a veteran’s application if they do not attend the evaluations. Results of the C&P Examination become part of your file, and attendance is crucial for claim approval.
Confusing Disability With Other VA Benefits
VA disability benefits do not prohibit employment. Veterans may confuse disability benefits with a VA program called Total Disability Individual Unemployability (TDIU). To qualify for TDIU, a veteran must be unable to keep or obtain a job. Veterans with a VA rating for a disability can receive benefits and still maintain employment without limitation.
Often a veteran will confuse Social Security Disability benefits with VA service-connected disability benefits. These are two separate programs, and you can be eligible for both. Qualifying for Social Security disability benefits will not automatically make a veteran eligible for VA disability benefits, and vice versa.
Mental health claims and treatment can also create confusing issues for veterans regarding their legal rights. A VA mental health rating and mental incompetence are not the same things. A VA rating for mental health will not put a veteran at risk of losing constitutionally protected rights. There are instances where an individual can be mentally incompetent without the presence of depression, anxiety related to chronic pain, or PTSD.
Mental health benefit claims are as important and valid as physical claims. Before you discount these powerful claims, consult with your attorney. They can help you understand your situation and protect benefits that may be due to you.
Filing VA claims can be stressful, particularly when you have a limited understanding of the forms, procedures, and deadlines. Other complex legal issues can also lead to benefits claim denials. Be sure to take a practical approach to processing applications that maximizes your ability to qualify and secure approval. US military veterans seeking VA disability have a much better chance at success with the guidance of an attorney, so be sure to seek guidance and counsel from the attorneys at Elville and Associates for peace of mind and a more seamless process from start to end.
#elvilleeducation
Elder law encompasses a wide range of legal matters that affect older individuals and families. Attorneys who practice elder law advocate for seniors and execute legal plans to assist them in living better lives.
Their expertise may encompass estate planning, as well as planning for retirement, Social Security, and long-term medical care. This specialty of the legal profession remains crucial for the well-being of this ever-increasing population.
According to the U.S. Census Bureau, more than 54 million seniors live in the U.S. This accounts for more than 16 percent of the total population. The number of American seniors is on track to grow to roughly 98 million by 2060.
Contemplating financial matters and making long-term life decisions via estate planning can be an emotional journey yet, at the same time, a rewarding one. Managing your assets wisely as you age is crucial as you plan to provide for the family members who will survive you. Qualified Maryland elder law attorneys, such as the attorneys at Elville and Associates, know how to plan strategies that address such concerns.
Keeping Records and Detailed Instructions
Many people want to ensure orderly asset protection, management, and eventual administration while having flexibility if circumstances change. Wealth preservation is the main priority, and it requires accuracy.
For example, over time, you may come to have assets in multiple states. You want to be sure to document the status of any community or tenant-occupied property. An inventory of small business assets and their dispersal may also be necessary. You’ll be discussing financial information and highly personal matters with your Maryland elder law attorney, so trust is critical.
Individuals often want to take steps to ensure their loved ones will inherit their estate. They may also seek to name their children as legal guardians in the event they become unable to handle their own affairs. Putting together detailed instructions can help reduce conflicts and minimize legal expenses. In turn, this may even help reduce taxes as well, ensuring heirs receive the full value of their portion of the estate.
Qualified Maryland elder law attorneys can provide guidance on each of these fronts.
Shaping an Estate Plan
No matter your estate’s size, creating a comprehensive estate strategy is critical, nor is estate planning a “set it and forget it” process. Family needs, as well as new issues regarding state laws and regulations, are always evolving. Periodic reviews of existing documents with a Maryland elder law attorney will keep your planning current in an ever-changing world.
Executing a will or acting as trustee of an estate frequently requires the support of a professional. Finding a Maryland elder law attorney whose primary focus is estate planning will give you options to achieve your goals. With knowledge of Maryland statutes, Elville and Associates’ attorneys can develop an asset protection strategy, update your estate plan over time, and administer your estate with efficiency.
However, keep in mind that putting your affairs in order requires more than creating a will.
Comprehensive estate plans may include other foundational documents, including trusts and health care directives. Long-term care planning provisions and specific durable powers of attorney are crucial, too. If you have minor children or a loved one with special needs, you can identify a guardian to care for them.
Your estate plan may include retirement housing preferences, long-term care plans, and how to cover those costs. Maryland elder law attorneys can also assist with decisions concerning probate and gift, income, and estate tax matters.
Designating Agents to Make Decisions on Your Behalf
While you are still healthy, work with an attorney to choose people you trust to make future financial and medical decisions on your behalf. If you ever become unable to handle your own affairs, these appointees will be there to support your best interests.
Should you ever face a dementia diagnosis, it may still be possible for you to sign legal documents. Capacity requirements for each legal document may vary, however. An experienced elder law attorney can help you understand and complete the proper legal documents in these cases.
10 Things to Look for in a Maryland Elder Law Attorney
- Provides a warm, empathetic approach and caring environment.
- Attorney is a counselor and not just a technician.
- Clients are provided with a unique estate planning or elder law planning experience, and not just a transaction.
- Provides an interactive planning process in partnership with clients — emphasis on client’s goals (not a paternalistic approach).
- Ensures Financial Advisor/ CPA — collaborative approach with the goal of an inclusive advisory team effort; works in good faith with Financial Advisors and/or CPAs to implement all appropriate solutions in the best interests of the client.
- Timely and structured process — encourages clients to complete the planning process and discourages procrastination.
- Asset alignment — planning attorney and firm’s asset alignment coordinator oversee and ensure proper asset alignment with all estate and elder law plans (client not abandoned with unfunded plan).
- Client education and understanding — to the extent possible, the attorney ensures that client understands and has at least a working knowledge of their planning documents and choices.
- Follow up — maintains ongoing contact with clients via annual continuing education and Client Care Programs to encourage clients to meet with attorney at least bi-annually and facilitates client-attorney contact. throughout the years via newsletter and other communications.
- Value-added services — provides client access to Client Care Program as the primary path towards achieving “perfection in planning” and access to the latest in contemporary estate planning ancillary solutions for “complete” estate planning, elder care planning, and special needs planning.
Selecting an attorney is an important decision and one you want to consider being a lifetime relationship. Partner with someone who offers clear communication, options, and ideas that align with your family’s and your values.
To schedule a consultation and learn how Elville and Associates can help you achieve your planning goals, visit us here, or contact Community Relations Director Jeff Stauffer at jeff@elvilleassociates.com or 443-393-7696 x117.
#elvilleeducation
[et_pb_section fb_built=”1″ admin_label=”section” _builder_version=”4.21.0″ custom_padding=”0px||0px||true|false” global_colors_info=”{}”][et_pb_row admin_label=”row” _builder_version=”4.21.0″ background_size=”initial” background_position=”top_left” background_repeat=”repeat” custom_padding=”0px||0px||true|false” global_colors_info=”{}”][et_pb_column type=”4_4″ _builder_version=”4.16″ custom_padding=”|||” global_colors_info=”{}” custom_padding__hover=”|||”][et_pb_video src=”https://elvilleassociates.com/?p=73173&et_fb=1&PageSpeed=off” _builder_version=”4.24.1″ _module_preset=”default” global_colors_info=”{}”][/et_pb_video][et_pb_text _builder_version=”4.24.1″ _module_preset=”default” global_colors_info=”{}”]
[/et_pb_text][/et_pb_column][/et_pb_row][/et_pb_section]
Connect with us
- January 2026
- December 2025
- November 2025
- October 2025
- September 2025
- August 2025
- July 2025
- June 2025
- May 2025
- April 2025
- March 2025
- February 2025
- January 2025
- September 2024
- August 2024
- July 2024
- May 2024
- April 2024
- March 2024
- February 2024
- January 2024
- December 2023
- November 2023
- October 2023
- September 2023
- August 2023
- July 2023
- June 2023
- May 2023
- March 2023
- February 2023
- January 2023
- December 2022
- November 2022
- October 2022
- September 2022
- August 2022
- July 2022
- June 2022
- May 2022
- April 2022
- March 2022
- February 2022
- January 2022
- December 2021
- November 2021
- October 2021
- September 2021
- August 2021
- July 2021
- June 2021
- May 2021
- April 2021
- March 2021
- February 2021
- January 2021
- December 2020
- November 2020
- October 2020
- September 2020
- August 2020
- July 2020
- June 2020
- May 2020
- April 2020
- March 2020
- February 2020
- January 2020
- December 2019
- November 2019
- October 2019
- September 2019
- August 2019
- July 2019
- June 2019
- May 2019
- April 2019
- February 2019
- November 2018
- May 2018
- April 2018
- January 2018
- June 2017
- March 2017
- December 2016
- November 2016
- September 2016
- August 2016
- July 2016
- June 2016
- May 2016
- April 2016
- March 2016
- February 2016
- January 2016
- December 2015
- November 2015
- October 2015
- September 2015
- August 2015
- June 2015
- May 2015
