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Dennis Manzanares

Dennis Manzanares

Monday, 21 January 2019 18:20


 Did you know that in New Mexico, where the only "real property" asset of the Decedent is their residential home, the surviving spouse who owns a home as community property can exercise the Homestead Exemption to avoid having to probate or file for administration of the Decedent's estate.
To see whether your home would qualify for this or other probate actions, contact me at 575-770-0902 to schedule an appointment.
Thursday, 03 January 2019 21:36

Social Security Update 2019


Social Security recipients will get a 2.8 percent cost-of-living adjustment (COLA) in monthly benefits beginning in January. The average individual retired Social Security beneficiary is expected to see a monthly benefit jump from $1,422 to $1,461. The estimated monthly increase is $39, or $468 a year.

Is the Social Security retirement age going up?

Yes. It has already increased from 65 to 66 and will be going to 67. These changes were mandated by Congress in 1983 as part of a law that strengthened Social Security's finances. Congress cited improvements in the health of older people and increases in life expectancy as reasons for raising the retirement age.

Currently, 66 is the full retirement age for people born between 1943 and 1954. Starting with people born in 1955, it will inch upward, rather than jumping right to 67. A person born in 1955 will have to be 66 and 2 months to be considered at full retirement age, someone born in 1956 will have to be 66 and 4 months, and so on. A person born in 1960 or later will reach full retirement age at 67.

Raising the age further is one of many possible changes to Social Security being discussed in Washington

Monday, 25 June 2018 00:40

The Estate Tax Law Under Trump

Compared to the late 1990s, the new Trump gift and estate tax laws are superb and protect family businesses, farms, couples, single parents, and families with many children and grandchildren.  After a review of the new tax law, it must be said that at this time, estate tax is not a problem for most folks unless you are very wealthy.

This new tax law helps protect families and children of means from becoming dependent upon society and taxpayers. In the past, the gift and estate taxes could virtually bankrupt a family farm or business while the children and grandchildren would then become dependent upon public assistance. These new laws help families pay for their own education, health, and housing and allows existing companies to maintain continuity.

However, the new tax law is a temporary law which gives rise to the strategic gifting opportunities. More on this in the next Blog.

Monday, 11 June 2018 14:57

Social Security Information

Did you know that if you damage or lose your Medicare card, you can order a replacement card easily with a "my Social Security" account. Having a personal my Social Security account helps free up your time to do other things that truly matter to you.
You can get full details at www.ssa.gov and if you need help, this Law Office is here to assist.
Using "My Social Security Account" - a quick 2 minute video.
Friday, 08 June 2018 21:51

NM Probate Code - Family Property

Did you know that recent revisions to the NM Probate Code now provides a series of simple due process protections for family property which goes through a partition action?  To ensure that all parties receive their fair share of the proceeds of any sale in partition, contact my law office.

The Department of Labor is continuing its mission to provide guidance to employers on legal matters in the employment context. In April 2018, it issued three additional opinion letters regarding compensation for travel time, pay for rest breaks related to an employee’s break and garnishments of lump-sum payments.
The opinion letter program allows employers to ask about particular laws given a particular set of circumstances.


Friday, 20 April 2018 16:45

Senior Citizen Drivers

The Annual Renewal age for Senior Citizens to renew their Driver's License has changed.  You no longer do it at Age 75, but now you do it at Age 78.  You learn this and many more things by attended the AARP Smart Driver Safety Course.  Next class will be Monday, May 14, 2018.  For more information on AARP Smart Driver Safety Course, email instructor at:  This email address is being protected from spambots. You need JavaScript enabled to view it.

Friday, 29 January 2016 15:56

FAA Drone - Know Before You Fly

Know Before You Fly – Drone Use

“Know Before You Fly” is an educational campaign that provides prospective unmanned aircraft users, including small business and home-based businesses, with the information and guidance they need to fly safely and responsibly.


The Association for Unmanned Vehicle Systems International (AUVSI)—the world’s largest nonprofit organization dedicated to the advancement of unmanned systems and robotics—represents more than 7,500 members from 60+ allied countries involved in the fields of government, industry and academia. AUVSI members work in the defense, civil and commercial markets.

For more information, go to www.auvsi.org.

About AMA

The Academy of Model Aeronautics (AMA) is the premier community-based organization in the

United States for model aviation enthusiasts. With 175,000 members, the AMA is dedicated to

the advancement and safeguarding of modeling activities. The Academy provides leadership,

organization, competition, protection, representation, education and scientific/technical development to the model aviation community.

About Small UAV Coalition

The Small UAV Coalition advocates for law and policy changes to permit the operation of small unmanned aerial vehicles (UAVs) beyond the line-of-sight, with varying degrees of autonomy, for commercial, civil and philanthropic purposes. Its members include the leading manufacturers, operators, and service providers of small UAVs.

For more information, go to www.smalluavcoalition.org


The FAA currently authorizes the use of unmanned aircraft systems (UAS) for commercial or business purposes on a case-by-case basis. You may not fly your UAS for commercial purpose without the express permission from the FAA. You should check with the FAA for further determination as to what constitutes a commercial or business use of small UAS.

What is a commercial use of UAS?

Any commercial use in connection with a business, including:

• Selling photos or videos taken from a UAS

• Using UAS to provide contract services, such as industrial equipment or factory inspection

• Using UAS to provide professional services, such as security or telecommunications

What are some examples of commercial uses of UAS?

• Professional real estate or wedding photography

• Professional cinema photography for a film or television production

• Providing contract services for mapping or land surveys

If you want to use UAS for a commercial purpose, you have a few options.

1. You can apply for an exemption from the FAA to operate commercially.

2. You can use UAS with an FAA airworthiness certificate and operate pursuant to FAA rules.

In both cases you would also need an FAA Certificate of Authorization (COA). For more information about how to apply for an exemption, visit



Currently, small unmanned aircraft systems (sUAS) may be operated for hobby and recreational purposes under specific safety guidelines as established by Congress. Small UAS flown for recreational purposes are typically known as model aircraft.

Under the Special Rule for Model Aircraft, recreational UAS must be operated in accordance with several requirements, including a community-based set of safety guidelines and within the programming of a nationwide community-based organization such as the Academy of Model Aeronautics (AMA).

Operators not operating within the safety program of a community-based organization

should follow the FAA’s guidance at http://www.faa.gov/uas/publications/model_aircraft_operators/

What is recreational use of a sUAS?

The recreational use of sUAS is the operation of an unmanned aircraft for personal interests and

enjoyment. For example, using an sUAS to take photographs for your own personal use would be

considered recreational; using the same device to take photographs or videos for compensation or sale to another individual would be considered a commercial operation.

You should check with the FAA for further determination as to what constitutes commercial or

other non-hobby, non-recreational sUAS operations.

What are the safety guidelines for sUAS recreational users?

• Follow community-based safety guidelines, as developed by organizations such as the

Academy of Model Aeronautics.

• Fly no higher than 400 feet and remain below any surrounding obstacles when possible.

• Keep your sUAS in eyesight at all times, and use an observer to assist if needed.

• Remain well clear of and do not interfere with manned aircraft operations, and you must see

and avoid other aircraft and obstacles at all times.

• Do not intentionally fly over unprotected persons or moving vehicles, and remain at least 25 feet

away from individuals and vulnerable property.

• Contact the airport or control tower before flying within five miles of an airport.

• Do not fly in adverse weather conditions such as in high winds or reduced visibility.

• Do not fly under the influence of alcohol or drugs.

• Ensure the operating environment is safe and that the operator is competent and proficient in

the operation of the sUAS.

• Do not fly near or over sensitive infrastructure or property such as power stations, water

treatment facilities, correctional facilities, heavily traveled roadways, government facilities, etc.

• Check and follow all local laws and ordinances before flying over private property.

• Do not conduct surveillance or photograph persons in areas where there is an expectation of

privacy without the individual’s permission (see AMA’s privacy policy).

If you want to use a model aircraft for recreational purpose, we encourage you to read the AMA’s Model Aircraft Safety Code and Community-Based Guidelines.

Public Entities

Public entities, which include publically funded universities, law enforcement, fire departments and other government agencies, may currently apply for a COA from the FAA in order to use sUAS in public aircraft operations.

Who can obtain a COA to operate public aircraft?

• Only government entities—such as federal and state government agencies, law enforcement agencies and public colleges and

universities—can receive a COA for public UAS aircraft operations.

• Public aircraft operations must be conducted for a governmental function.

• COAs are most commonly issued to public (government) entities, but are also required for

civil (private) operations.

• The FAA thoroughly evaluates each COA application to determine the safety of the proposal.

• COAs are issued for a specific period of time, usually two years, and include special provisions

unique to each proposal, such as a defined block of airspace and time of day sUAS can be used.

How can I apply for a COA?

• Visit the FAA website for information on how to apply for a COA online

• Since 2009, the FAA has taken steps to streamline the application process by transitioning online

• The average authorization period is less than 60 days

• Expedited authorization is available in emergency and life-threatening situations

* For more information about public aircraft operations refer to 49 U.S.C. §§ 40102(a)(41), 40125, and FAA Advisory Circular 00-1.1A, Public Aircraft Operations (Feb. 12, 2014).

Monday, 25 January 2016 18:19

2016 Employer Tax Filings Requirements

Monday, 25 January 2016 18:09

2016 Employer Tax Filings

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The Manzanares Law Office is YOUR Taos Attorney for all your family and business needs including, wills & probates, real estate law, & small business consulting.


Contact Info

Manzanares Law Office
Physical: 1105 Luz del Sol
Mailing: PO Box 312
Taos, NM 87571

(575) 770-0902

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9:30 am to 4:30 pm