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.
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.
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.
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
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, 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).
Manzanares Law Office Has Moved !!
New Address: 1105 Luz del Sol, Taos, NM 87571 Phone: 575-770-0902
Do you share a common wall with a neighbor’s house, condo or apartment? A Judge says man can't smoke in his own home due to neighbor's 2nd-hand smoke concerns.
The plaintiffs who brought the private nuisance case against the defendant are a couple with a young child and a baby on the way. They say they are concerned about the adverse health effects of the smoke that they believe is seeping into their home through holes in the shared basement wall.