
Two factors make this year an opportune time to consider succession and wealth planning. First, the federal estate and gift tax exemption is at a historic high of $11,580,000 in 2020—$23,160,000 for couples if portability is elected on a federal estate tax return. Portability allows a married decedent’s unused estate and gift tax exemption to pass to the surviving spouse. The tax rate is 40%.
This exemption amount expires at the end of 2025, but if the Democrats win big in November, odds are good the exemption will fall sooner, perhaps as early as 2021, because Joe Biden has called for lowering it. He hasn’t given an exact figure, but we think the exemption could revert to pre-2018 levels of about $5 million ($10 million for couples), with inflation adjustments.

People who eat diets that are high in fiber have lower risk of death and chronic diseases such as stroke or cancer compared with people with low fiber intake, a new analysis found.
Dietary fiber includes plant-based carbohydrates such as whole-grain cereal, seeds and some legumes. Fiber’s health benefits have been recorded “by over 100 years of research,” Andrew Reynolds, a researcher at the University of Otago in New Zealand, wrote in an email. He is co-author of the new meta-analysis of existing research, which was published Thursday in the journal The Lancet.

This undated photograph show James Suzuki taking a break on the flightline as the aircrew completes their preflight checklist.
Jimmy served on the fighter flightline for many years and retired in 1995. He passing away on February 1, 2017.

109th Aircraft Control & Warning Squadron
Blazon: On a blue disc diagonally divided from upper left to lower right by a yellow cloud formation throughout base, a representation of Menehune (a dwarf-like figure with white hair and beard, clad in a red loin cloth) riding with legs thrust high and forward, coaster fashion, above and gripping by means of two red lightning shaped reins attached to a red lightning flash, with white eye and teeth, descending diagonally downwards and emitting two red sparks off the front part of the lightning which accentuate the general speed.
Significance: Because of their ability to perform important tasks in a single night and complete by dawn the work undertaken, the industrious menehune was chosen as an emblem symbolic of the mission of the 109th Aircraft Control and Warning Squadron. Like the menehune who worked while others slept secure, the 109th AC&W Squadron keeps vigil while others are at rest.
The emblem was approved on October 30, 1953.
The information above is from the Hawaii Air National Guard’s HANG 25 booklet. No one is identified as the emblem designer.
Important dates in the history of the 109th Aircraft Control and Warning Squadron:
November 1, 1950: 109th Aircraft Control and Warning Squadron (Type F) organized. (General Order No. 21, November 1950)
December 4, 1950: Federal Recognition of 109[h Aircraft Control and Warning Squadron (Type F) announced. (General Order No. 3, January 1951)
July 16, 1951: 109th Aircraft Control and Warning Squadron redesignated from Type F to Fixed. (General Order No. 24, July 1951)
March 5, 1967: 109th Aircraft Control and Waning Squadron (Fixed) inactivated. (General Order No. 1, February 1967
The 201st Mobile Communications Squadron received Federal Recognition on March 6, 1967. Some personnel from the 109 ACWS transferred to the 201 MCS, while others moved to the 169th Aircraft Control and Warning Squadron at Wheeler AFB.
Military Retirees, Annuitants and Former Spouses:
The September 2020 Retiree Newsletter is now available online. It contains helpful information on how to keep your SBP and AOP beneficiary information up to date, including information on how to make changes to your beneficiary designations with no fuss in myPay.
September 2020 DFAS Retirement Newsletter
Take the time to read this e-newsletter, lots of information about changes and organizational contact information.

The Kūkā‘ilimoku is the official e-newsletter of the 154th Wing, Hawaii Air National Guard. The first issue came in September 1957 and continues as a monthly newsletter today.
Today we feature the September 2008 Kūkā‘ilimoku issue. This issue includes the following stories:
* No-Notice Alert Force Evaluation
* Collin Sakuma wins a Harley Davidson
* Photographs from the CERE
* Promotions: including Luke Sakanishi, Charles Parker
* The Duke Ota Saga

From the Task and Purpose website
The fact that the Pentagon is a technologically backward outpost where innovation is considered a thought crime should come as no surprise to anyone who has spent any time either in or working for the military.
But former Navy Chief Learning Officer John Kroger’s recent column for Wired beautifully lays bare the initial shock that newbies feel when they arrive at the building, only to find that the only military in the world with a budget of more than three-quarters of a trillion dollars has a headquarters that essentially predates the internet.
Since there is no WiFi in the Pentagon and only a few spots where cell phones get service, he was essentially out of touch with his office while in meetings for most of the day, wrote Kroger, who announced in June that he was leaving his job with the Navy after eight months.
And the hot dog stand is gone…

In the wake of COVID-wracked nursing homes, increasingly more people are looking at options to age in place with long-term care insurance.
Scenes of anxious adult children peering through windows and holding up signs declaring “I love you” to their parents confined in nursing homes and assisted living facilities during the coronavirus pandemic reinforced a trend that has already been growing in the United States: the desire to remain at home for as long as possible in old age.
That made people realize they wanted better options, like aging in place, he says. While there are no guarantees that anyone can live their last days in their own home, there are some ways to make it more likely from a financial standpoint.
From the Frolic Hawaii website
Not only are lockdown restrictions being eased starting tomorrow, we can go out to eat again, Oahu! That is resounding good news for eaters and restaurants islandwide that have been surviving on takeout orders for the last four weeks.
Officially we’ll be in Tier 1 of Oahu’s new system that ties all kinds of activities to island wide COVID metrics. For the next four weeks, that means
Restaurants will have to operate at 50% seating capacity
Up to 5 diners from the same household can sit at one table
Customers will have to provide contact details for contact tracing
Reservations will be required so call ahead or book online!
When the word came down Tuesday afternoon we immediately put out a call on Instagram to see which restaurants plan to reopen. Response was overwhelming.
Click on restaurant names to see their latest Instagram posts for details. Restaurants are still contacting us so we’ll keep updating this list.
Earlier Retiree News post: Support Local Business – Keep Hawai‘i Going

Off the 117th Mobile Public Affairs Detachment Facebook page
In life we all answer many calls. Whether a phone call or a call to serve. Major Ray Kitagawa of the 298th Multi-Functional Regional Training Institute is answering two calls at once. Not only has he answered the call the serve in the Hawai‘i Army National Guard; he also answered the call of faith and serves as a chaplain.

The Kūkā‘ilimoku is the official e-newsletter of the 154th Wing, Hawaii Air National Guard. The first issue came in September 1957 and continues as a monthly newsletter today.
Today we feature the September 1977 Kūkā‘ilimoku issue. This issue includes the following stories:
* Upcoming Operational Readiness Inspection (ORI)
* 1977 Weapons Load Competition
* Hawaii Regional Exchange store opens on Maui

From the Air Force Magazine website
Air Mobility Command (AMC) is testing how its workhorse strategic airlifter can not only carry in combat weapons systems, but also directly contribute to a fight by dropping bombs and providing targeting data for artillery.
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