< PreviousCAround Your Town Around Your Town New School Year, New Experiences. Same Consistent Results With Kumon. In-Center And Virtual Classes Available To learn more, schedule an orientation today! © 2021 Kumon North America, Inc. All rights reserved. Kumon Math and Reading Center of Robinson Township Robinson Town Centre, 1940 Park Manor Blvd. Suite 512 Pittsburgh, PA 15205 robinsontownship_pa@ikumon.com | 412-790-6100 Study tips from Kumon Center of Robinson What is timing? Timing is defined as the period or point in time that something occurs. When we talk about academics, it is the time it takes to complete an assignment. At Kumon, time plays an important role in your child’s progress. Kumon worksheets have a spot for students to write down their start and end time. The time taken to complete the worksheets helps your child’s Kumon instructor determine how challenging or simple the set was for them to complete. What is accuracy? Accuracy is defined as the quality of being correct. This means how well your child completed an assignment or their Kumon worksheet set. Accuracy can determine how well your child knows the subject matter and how ready they are to advance. Accuracy is also another important component at Kumon. In fact, Kumon students are encouraged to correct any mistakes right away so that they are less likely to repeat the same mistake on future assignments. Why are timing and accuracy important? Timing and accuracy go hand in hand with one another because they help determine your child’s confidence in their work. A child might be able to rank a perfect score, but it might have taken them a long time to complete their assignment. They may not fully grasp the related concepts, they might have distractions, or they may not be confident enough to complete the work quickly. It is important for your child to feel comfortable with their assigned worksheets. This will help them seamlessly advance in their coursework. Keep an eye out for your child if they are completing work too quickly or if it is becoming too time consuming. This can be a sign that they are not studying at the right level. “Just-right” level of study The just-right level of study is the optimum level for each student to develop their academic and self-learning ability. It can be a comfortable level or a challenging one, depending on what is best for each student at different stages in their Kumon journey. Our instructors are constantly considering timing and accuracy by evaluating whether your child needs less work, more work, or that extra review to help them get ahead. What remains constant, however, is that the “just-right” level must always be a level at which students can repeatedly experience a sense of accomplishment and progress on their own without being taught. Kumon instructors continually challenge students to grow by gradually increasing the level of difficulty of the worksheets they assign, while also noticing and considering the increases in each student’s level of academic ability. BY SHANTHA BHARTHI, KUMON LEARNING CENTERS Shantha Bharthi is the Center Director of the Kumon Center of Robinson Township at Robinson Town Centre. Kumon instructors prepare individualized lesson plans for each child and support them as they progress through Kumon. To learn more and schedule a FREE parent orientation and student placement test, call the Kumon Center of Robinson Township at (412) 790-6100. September/October 2021 • www.awmagazine.com • 23Your SchoolsYour Schools N Pittsburgh and Baltimore might be rivals on the football field during a handful of Sundays throughout the fall and winter, but when it comes to providing career training, the two cities have some organizations that couldn’t be better teammates. This past January, Pittsburgh Technical College in Oakdale and the Baltimore-based nonprofit Power52, which was founded by longtime Ravens linebacker Ray Lewis, formed a new partnership that will provide career training for at-risk individuals from the Baltimore area. Through the agreement, students who start their training at the Power52 Energy Institute in Baltimore will be able to continue their education at PTC. There, they can earn either a certificate in electrician technology or an Associate of Science in smart building technology. The partnership promises to provide life- changing opportunities to individuals from at-risk and marginalized communities while providing a future workforce for sustainable building practices. PTC has joined the partnership as part of its five-year strategic plan, which includes expanding educational access to under-served populations. “At Pittsburgh Technical College, we take great pride in providing all students a clearly defined pathway to fill the middle skills careers that will fuel economic development and rebuild not only our Commonwealth, but neighboring regions as well,” said Dr. Alicia B. Harvey-Smith, president of PTC. “Our partnership with Power52 is the latest example in our commitment to these endeavors and we’re excited to welcome its students into the Pittsburgh community.” This past July, a group of students from the Power52 Energy Institute had the opportunity to visit the PTC campus. Throughout the day, the group got to tour the campus and participate in academic focus groups. They also had an opportunity to meet with financial planners. That evening, the group visited PNC Park for a Pirates game. Among those who visited the campus was Mikal Moore, a 32-year-old Baltimore native who recently completed the solar engineering program at the Power52 Energy Institute. Moore said he would like to study electrical engineering at PTC and also has an interest in design and sustainable building. By completing the Power52 program and then attending PTC, Moore would be trained to take on an advanced position once he graduates, says Cherie Brooks, CEO of the Power52 Foundation. She says that was one of the goals of a new initiative that the nonprofit has started. Called Power Pathways, the effort is what led to the organization’s partnership with PTC. “When I developed the concept of Power52, we never wanted to train individuals to land in entry-level positions,” she says. “So, now we’ve created Power Pathways, which we’ve just rolled out. Power Pathways is powered by these unique relationships with other organizations so that our graduates can continue to grow and learn, thrive, and gain stackable credentials or degrees so they can have additional opportunities.” At PTC, students continuing their education from Power52 will train either in the School of Trades Technology or at the School of Energy and Electronics Technology. Rodney Clark, PTC’s vice president of student affairs and enrollment, said, “Not only will the students from Power52 have access to PTC’s state-of-the-art classrooms and labs, like all of our students they will benefit from our numerous community partners and workforce development resources, including career placement services and internships.” Brooks says that because Power52’s curriculum aligns closely with that of PTC’s, students’ progression to take college-level courses will be a natural one. Students will also bring with them industry-standard credentialing. According to Anthony Johnson, craft instructor for Power52, the organization’s program differs from a union apprenticeship. “We are an accredited company using an accredited curriculum so they don’t have to be in the field for a certain amount of days or months to progress,” he says. “It’s performance- based.” According to information provided by the school, the Power52 Energy Institute is the first Clean Energy Private Career School specializing in solar PV installation to be approved by the Maryland Higher Education Commission. To learn more about PTC’s programs in the energy sector, visit www.ptcollege.edu. PTC teams to offer life-changing career training STORY BY DOUG HUGHEY ABOVE: Students and instructors from the Power52 Energy Institute in Baltimore, Maryland visited the Pittsburgh Technical College campus at the end of July. BELOW: Students get a tour of a CAD classroom and the Energy Technology Center. PHOTOS BY ETHAN MANSBERGER Cherie Brooks, CEO of the Power52 Foundation (at center), is pictured with Rodney Clark, PTC VP of student affairs and enrollment, and Eileen Steffan, PTC vice president of academic affairs. PHOTO BY DOUG HUGHEY 24 • Allegheny West Magazine • September/October 2021September/October 2021 • www.awmagazine.com • 25y > Learning CurvesLearning Curves Michele P. Conti is an estate planning and elder law attorney. Conti attended Allegheny College in Meadville, Oxford University and Duquesne University School of Law. She received her LL.M. in taxation from Villanova University. She can be reached at (724) 784-0239 or michele@contilawpgh.com. BY MICHELE P. CONTI Gifting “In this world, nothing can be said to be certain, except death and taxes,” Benjamin Franklin once said. He sure knew what he was talking about when he uttered that infamous line so many years ago. I am asked all the time how taxes can be reduced upon a person’s passing so that their loved ones don’t have to incur more than what is legally obligated in tax consequences to the government. The good news is that, as of today, the federal gift and estate tax exemption amount is the highest it has ever been since this tax law was enacted in 1916. In 2021, the exemption amount increased to $11.7 million per person. A married couple can stack this amount to $23.4 million without fear of Uncle Sam sending a tax bill. I can hear your sarcastic reaction already: It’s tough being rich! Surprisingly, however, in the U.S., to be defined as “rich,” an individual must amass roughly $1.9 million. Still, not too shabby. Even at $2 million, however, you’re not at risk of incurring any estate or gift tax because your estate fails to exceed the eight-figure mark. However, fast forward to 2026, when the increased exemption amount is set to lapse. Not only is the amount slated to be reduced by half, but there shall be imposed a 45% tax on any gifted amount greater than $1 million, or an estate that exceeds $3.5 million. The fear among some is that this reduction may take effect prior to the 2026 scheduled reduction. The situation raises an important question: Should you make gifts NOW and use your current exemption or wait and risk losing it? As a tax professional, I hear the speculation that Congress may break with history and reduce the exemption amount. If not, will they limit or ultimately remove the current estate tax savings techniques, including the annual gift exclusion? Will they repeal the “step-up” of basis for property that transfers at death? Or, will they impose a “deemed realization” of capital gains at death? Again, it’s a problem for those inheriting or gaining wealth. Most aren’t sympathetic until it happens to them. For instance, John dies with a stock worth $100 per share that he bought 30 years ago for $5 each. Currently, because of the “step-up” provision, John’s estate will not owe capital gains tax on the $95 increase in stock value. Instead, the shares pass into his estate at their full market value of $100 each. Heirs who receive the shares then have a cost of $100 each as a starting point for measuring taxable gain when they sell. However, if we lose the “step-up,” in addition to Pennsylvania inheritance tax there will also be a capital gains tax on the $95 growth at 43.4%. That is roughly $41.23 in tax per stock! Other strategies include making gifts to pay tuition or medical expenses, which are both tax-free. To qualify for this break, the giver must make the payment directly to the institution. Using a different strategy, givers can “bunch” five years of annual $15,000 gifts into a 529 education-savings plan, typically for children or grandchildren. For those residing in Pennsylvania who make a gift of more than $15,000 in a year to one person, a federal gift tax will not be due. If your gift to one person is more than $15,000, a simple gift tax return is filed reducing your overall lifetime exemption by the amount exceeding the $15,000 per year allowance. We have nearly $12 million to pull from, so tax is typically not an issue. What is an issue is the fact that, if you die within one year of this gift, as a Pennsylvania resident, the recipient of your gift will pay Pennsylvania inheritance tax. The tax ranges from 0% to 15%. Oftentimes, federal estate tax is confused with Pennsylvania inheritance tax. Pennsylvania inheritance tax is due on EVERY ASSET PASSING FROM A DECEDENT TO A BENEFICIARY, with the exception of life insurance. Therefore, if you own a joint checking account with your child, only 50% incurs inheritance tax. If you designate a beneficiary on your IRA, inheritance tax is based on the date of death value of such account. However, federal estate tax is only for those who die whose estate exceeds that year’s exemption amount (roughly $12 million for a single person). Despite the lifetime exemptions, one point you should make certain is that, should you make a gift within five years of requiring to qualify for Medicaid, your gifts (if they exceed a total of $500 in a one-month period) will be counted against you during the qualification assessment for Medicaid. Therefore, if you intend on “gifting” assets to reduce your estate, you must be cognizant of the five-year look-back period that exists within Pennsylvania. How long these “loop holes” will be available to any of us is a crapshoot. However, if you make a gift prior to the change, your “gift” is grandfathered in. Do not attempt to reduce your estate on your own. If you require assistance, contact Conti Law and your tax, estate and elder law professionals. 26 • Allegheny West Magazine • September/October 2021September/October 2021 • www.awmagazine.com • 27 New patients are welcome at Moon Medical Associates-UPMC. The primary care practice is located at the UPMC Outpatient Center on Coraopolis Heights Road in Coraopolis. James Wagner, MD, and Morgan Beer, MSPAs, PA-C, see patients on a regular basis and manage acute and chronic health conditions. When choosing a UPMC primary care provider (PCP), it means you can establish a long-lasting relationship that can benefit you throughout a lifetime. A PCP will take time to get to know you and your health history. They can be a trusted resource for physical and mental health care needs. “It’s important to have a primary care doctor so individuals have someone who can relate to them and a doctor to manage all of their care,” says Dr. Wagner. Meet Moon Medical Associates-UPMC Meet the providers Dr. Wagner specializes in internal medicine. He received his medical degree from Jefferson Medical College in Philadelphia. He completed his residency at Allegheny General Hospital and is certified by the American Board of Internal Medicine. Dr. Wagner’s interest in becoming a physician started when he was helping to care for an injured family friend. “There have been some exciting changes to primary care since starting my practice, including computer documentation – there aren’t paper charts anymore,” says Dr. Wagner. Video visits are a convenient option for patients who want access to care from the comfort of home. “While video visits shouldn’t replace in-person visits altogether, during the pandemic it is a means to still care for patients. Video visits make it possible to care for patients when they are unable to get into the office,” adds Dr. Wagner. James Wagner, MD Morgan Beer, PA-C Morgan Beer, PA-C, received a Master of Science in Physician Assistant Studies from the University of Pittsburgh. She is certified by the National Commission on Certification of Physician Assistants. Morgan Beer’s interest in becoming a physician assistant (PA) was influenced by her siblings who also work in health care. “I chose to pursue being a physician assistant because it allows for adaptability, versatility, and the ability to work in various specialties and with different populations of individuals. Additionally, in being a physician assistant, I feel that I am able to build meaningful relationships with my patients, in making them feel heard and understood, all while providing them with exceptional health care,” says Morgan Beer. Your primary care is essential Patients benefit by having access to both a physician and certified PA at Moon Medical Associates-UPMC. Both doctors and most PAs complete four-year undergraduate degrees before adding more specialized training. They go through rigorous courses that focus on how to detect and treat diseases, illnesses, and injuries. One difference between a PA and a doctor is the length of training. “As a PA, I work alongside physicians to provide quality, evidence-based medicine to patients. I am able to do most of the same things for my patients that Dr. Wagner is able to do, including ordering certain tests, medications, and diagnosing and treating medical conditions. PAs help to provide more accessibility to patients,” says Morgan Beer. Being a part of UPMC means that when patients need extra care, staff at Moon Medical Associates-UPMC can help refer them to specialists throughout the health care system. “It is important to have someone that can be at the center of your care. PCPs help tie all of the ends together to ensure patients are receiving continuous and coordinated care for the best outcomes,” says Morgan Beer. Dr. Wagner and Morgan Beer agree, “We are happy to be a part of the Moon Township community and welcome new patients.” Moon Medical Associates–UPMC is located inside the UPMC Outpatient Center at 1600 Coraopolis Heights Road, Suite G1, in Coraopolis, PA 15108. For information or to schedule an appointment, call (412) 269-4114. CONTENT SUBMITTED Morgan Beer, MSPAs, PA-C, providing a thorough exam which is an essential part of patient care. James Wagner, MD, discusses medical concerns and treatment options with a patient. James Wagner, MD, and Morgan Beer, MSPAs, PA-C, are now seeing patients at the UPMC Outpatient Center on Coraopolis Heights Road in Coraopolis % New in Town New in Town 28 • Allegheny West Magazine • September/October 2021N Moon Area School District News The Moon Area High School Band worked hard over the course of two weeks during band camp this past summer to get ready for their upcoming season. The first week of camp was held on the high school campus, where band members learned the basic fundamentals of marching while playing their instruments. The second week of camp was held at Washington and Jefferson College in Washington. There, band members continued learning the pieces that they’ll play at their halftime performances and competitive shows this upcoming season. At the same time, band members had the opportunity to bond with their band mates and learn how to work together as a team. The two weeks culminated with a Friday Night Parent Show at Cameron Stadium on the Washington and Jefferson campus. This year’s show is called “To the Edge” and will feature Halsey’s “Graveyard,” Billie Eilish’s “Everything I Wanted” and Lady Gaga’s “Edge of Glory.” Catch the show during halftime of Moon Area’s football games (see page 17 for a schedule). The band will also be performing at the Norwin High School Competition on Sept. 18, the Bands of America Northeastern Regional at Fortress Obetz Stadium in Columbus, Ohio on Sept. 25, at Moon Area’s competition in the high school stadium Oct. 9, and the Pennsylvania Interscholastic Marching Band Association Championships at Gateway High School on Oct. 23. Marching band goes “To the Edge” with new show Actor Drew Seeley teaches master class to drama students The High School Drama Club has announced that its next production will be “High School Musical!” To help students prepare for the show, they got help from one of the best sources out there: Drew Seeley. The television and Broadway actor visited Moon Area on Aug. 26 to teach a master class to drama students. Seeley provided Zac Efron’s singing voice in the original 2006 movie “High School Musical” and had a hand in writing the hit Emmy- nominated song from the movie, “Get’cha Head in the Game.” Seeley’s filmography also includes “Pitch Perfect” and “Another Cinderella Story.” On Broadway, Drew has starred as Prince Eric in “The Little Mermaid” and as Bob Gaudio on the national tour of “Jersey Boys.” Moon Area’s production of “High School Musical!” will take place in the spring. Welcome Class of 2035! Moon Area welcomed its newest students Aug. 16 when the district hosted kindergarten orientations at its elementary buildings across the district. The district’s youngest learners were enthusiastic to begin their education and start on their path to graduating in 2035. The Moon Area Marching Band practices over the summer to prepare for their new show, which features a number of contemporary hits. Television and Broadway star Drew Seeley (bottom right) poses for a picture with Moon Area drama club students Aug. 26. September/October 2021 • www.awmagazine.com • 29Next >