Tax

The lawsuit, on behalf of the Greater Phoenix Urban League and Acre 41 Enterprises, a group of Black female entrepreneurs, alleges that the State of Arizona has failed to implement the social equity provisions of Proposition 207, the 2020 voter-approved initiative that legalized recreational marijuana possession and use.

Prop. 207 directed the State to issue 26 “social equity” marijuana dispensary licenses and to implement a program to ensure that the licenses were owned and operated by individuals from communities disproportionately impacted by the enforcement of previous marijuana laws.

The voters’ intent could be undermined by efforts, as described in a
Continue Reading Jimmy Cool and Josh Mozell represent plaintiffs in lawsuit challenging applications for “social equity” marijuana dispensaries

An investigative series on the

state of mental health care in Arizona

 prompted a report by National Public Radio’s Phoenix affiliate, KJZZ, that aired on November 2.

Read the background on the KJZZ story

and

hear Steve Goldstein’s report

(7:41), which includes interviews with Frazer Ryan mental health senior partner

Josh Mozell

and partner emeritus

Chick Arnold

.
Continue Reading KJZZ report: Why a landmark settlement from the '80s hasn't fixed Arizona's mental health care

A five-part report on the deficiencies of Arizona’s mental health system, published in October 2021 by the Arizona Center for Investigative Reporting, recognizes the ongoing efforts of Frazer Ryan partner emeritus


Chick Arnold


and senior partner


Josh Mozell


on behalf of the state’s seriously mentally ill (SMI) population.

Josh is a quoted source throughout the series.

Written by investigative reporter Amy Silverman, the series coincides with the 40th anniversary of the

Arnold v. Sarn

class-action lawsuit, filed in 1981 by Chick Arnold during his tenure as the Maricopa County Public Fiduciary. (See Ms. Silverman’s feature article, “

Forty Years Later,
Continue Reading Investigative series cites mental health advocacy of Frazer Ryan’s Chick Arnold, Josh Mozell

In certain situations, assisted living facilities can be the best option for families who are making long-term care plans for loved ones. For families trying to determine which particular facility best fits their loved one’s needs, and for facilities trying to make policies that protect their residents without unduly restricting residents’ civil liberties, how the facility regulates cannabis use and firearm possession should not be overlooked.

I recently spoke on this topic at the October 2021 meeting of Arizona Coalition on Aging, and you might find value in viewing my

PowerPoint presentation (PDF

). The presentation covered many of the
Continue Reading Guns, Grass and Grandparents: Managing Cannabis and Firearm Regulations in Elder Care Facilities

Arizona State Senate president Karen Fann has appointed Frazer Ryan senior partner and

mental health

attorney

Josh Mozell

to the Joint Legislative Psychiatric Hospital Review Council.

See appointment letter

The purpose of the 10-member Council is to review and, by December 31, 2022, make recommendations regarding:

  • Arizona’s psychiatric hospital capacity, including the bed capacity at the Arizona State Hospital and other public facilities;

  • the role of private facilities in addressing psychiatric treatment needs;

  • innovative programs to ensure public safety while providing clinically appropriate treatment in the most integrated setting;

  • legal barriers;

  • current waiting lists;

  • barriers to accessing appropriate inpatient care;


Continue Reading Senate president appoints Josh Mozell to psychiatric hospital review panel


The House of Representatives’ tax bill would eliminate grantor trusts and undermine most major tax planning strategies.

This client notice is most relevant for individuals having a net worth exceeding $10 million.

Tax reform is imminent. As we foreshadowed in our May 25 article (“

Likelihood of 2021 Tax Reform Calls for Estate Plan Review

”), on September 12 the U.S. House Ways and Means Committee announced its tax proposal – and it delivers extremely bad news from a gift/estate tax standpoint.

In addition to reducing the gift exemption from $11.7 million to $5 million on January 1, 2022 (unless
Continue Reading "Tax reform" looms: Last chance to preserve your $11.7 million exemption?

The “Arnold” in

Arnold v. Sarn

is Frazer Ryan partner emeritus


Chick Arnold


, who filed the lawsuit in 1981 and successfully argued it before the state Supreme Court eight years later. Read Chick’s first-person account of that legal battle (“

Chick Arnold: Mental Health Advocate

“) in the magazine’s Change of Venue section.

Finally, the “From the Editor” column gave a shout-out to Frazer Ryan legal intern


Steven Santoro


. A law student at the ASU Sandra Day O’Connor College of Law, Steven is the driving force behind the establishment of the Mental Health Law Society at the law
Continue Reading Frazer Ryan's mental health practice earns strong presence in State Bar magazine



On June 30, Gov. Doug Ducey signed a major income tax cut package that, beginning January 1, 2022, caps Arizona’s income tax at 4.5 percent.

Because the legislature does not have the authority to repeal or undermine a voter-approved ballot issue, majority Republicans used other strategies to circumvent Prop. 208’s effect, implementing a 4.5% cap on the maximum combined tax rate. The provision has the effect of reducing the regular income tax rate on that income to 1%, which also reduces revenue from the regular income tax.

Changes in Tax Rates.

Key provisions of the tax cut package, contained largely
Continue Reading Arizona enacts income tax cut to alleviate Prop. 208 state tax increase

  • 

    the rent an owner can charge,

  • who can occupy a unit based on a tenant’s income, and

  • the owner’s ability to sell the property.

LIHTC housing is also burdened by state regulatory authorities who impose operational and compliance costs, periodic monitoring, on-site inspections, and compliance reviews.

Maricopa County sought to block county assessors from taking into account these restrictions in determining a property’s value and, instead, force them to use the Arizona Department of Revenue’s Subsidized Housing Valuation Guidelines issued in 1998. The Guidelines assume that a LIHTC property is not encumbered by deed restrictions and, instead, market rent
Continue Reading Doug John Achieves Court of Appeals Victory for Taxpayers in Low-Income Housing Valuation



Don’t let uncertainty regarding tax legislation blind you to the near certainty of profound changes – this year – and the need to protect your family’s inheritance.

To recognize where we are headed with respect to estate taxation, it is important to understand where we are now:

  • The current lifetime gift tax and estate tax limits have never been higher, and estates valued at up to $11.7 million per individual ($23.4 million per married couple) are not subject to estate tax.

  • An individual can reduce the value of their estate by gifting up to $15,000 per year per recipient, without


Continue Reading Likelihood of 2021 Tax Reform Calls for Estate Plan Review

On June 9, elder law attorneys 

Marsha Goodman

 and

Tobias Pierce

will present, via Microsoft Teams, “What Every Caregiver Needs to Know about Legal and Financial Planning,” sponsored by

Dementia Friendly Tempe

 (DFT).

The presentation will be captured for viewing after June 9 on the

DFT website

.
Continue Reading June 9: "What Every Caregiver Needs to Know about Legal and Financial Planning"

The Health Care Power of Attorney allows the Principal to pre-direct the type of care they want to receive in the event they are unable to communicate their healthcare wishes themselves. Conversely, the Durable General Power of Attorney allows for the Principal to appoint an Agent to manage their personal and financial affairs in the event of the Principal’s incapacity. 

Without having powers of attorney, a person’s loved ones could be forced to take legal action to obtain authority to make medical and financial decisions on their behalf. This can have devastating results, as a person who needs their Agent
Continue Reading The Power of Attorney Problem: What to Do When a Bad Actor Has Decision-Making Power for a Loved One