Our mother was affectionately called "Mom". When she first became a grandmother in 1961 the name "Nana" became her moniker. Coincidental and perhaps fitting that I am writing this passage on Mother’s Day.

I was one of Mom’s "boys". She always referred to her three sons as her boys and exhibited a passion to treat us equal. Even when we were older, on our own, married with children, we were still her boys. If she should slip one of us $20 from her "mad money" to buy a treat, Nana would not rest easy until she passed an equal amount to her other two sons.

Nana greatest joy came with travel, any type of travel. She even enjoyed her almost daily sojourns from her home to the McDonald's restaurant on 4th street for coffee and apple pie. Nana liked fast cars and for years she drove a Pontiac Trans Am. Her guardian asset report still lists a 1977 Pontiac Trans Am with 454-cc engine. She enjoyed driving to our home in North Florida. She would make the trip for just the simple pleasure of shopping for groceries or nik-naks with the grandchildren. For several years, she would travel to Disney World at Christmas time and stay at the Hilton. She enjoyed the thousands of poinsettias that adorned the hotel for Holiday decorations. We would meet there with the family have dinner together and celebrate Christmas.

All the sons and family members were travel companions with Nana, Russell being the more frequent traveler. Nana had a passion for things Spanish and made several trips to Mexico and Spain. On one of those visits to Mexico City, she took my daughters with her as traveling companions. My wife and I accompanied Nana on her 50th anniversary tour of Europe; Russell was with her for several visits to Spain. Doug was a companion for several stateside journeys. For Nana, travel was an escape. Even a short trip to Tampa Jai Alai became an excursion and a joy.

During the 70’s and 80’s, I became a mediator for the conflicts that arose with mother and father in their business dealings. Most of these involved commercial rentals, and I would prepare leases and communicate with the tenants and contractors for building and property maintenance. I would meet with one parent or the other.

Occasionally we meet all together for dinner in an area restaurant, attempting to have them reach an agreement on property rentals.

Mom knew that I worked late hours in my office, and would normally call me at night. During particularly stressful times in her life, the calls would be almost every night. They usually began, "Oh. I thought you might be there. Do you have a minute for your confused and mixed up Mom?" Of course, I did and she would proceed to have lengthy conversations about the problems of her day.

It was this relationship with my parents that caused attorney Robert Nunez to suggest in 1987 I should be appointed Conservator of my parent’s assets. On February 2, 1988, the Circuit Court of Pinellas County appointed me Conservator. At the same time, I was given Durable Power of Attorney for my mother. The Power of Attorney was issued jointly to my brother, Russell and myself.

In the conversations with attorney Nunez prior to the appointment, Mr. Nunez told me there had been a review my mother’s Will and Estate plan. He stated he was satisfied with the plan.

In 1981 Congress passed the Economic Recovery Act of 1981 (ERTA). Then in 1982, Congress passed the Tax Equity and Fiscal Responsibility Act of 1982 (TEFRA). Because of the many changes affecting family estates enacted by these two laws, attorneys, accountants and tax practitioners advised their clients to have wills and estate plans updated to take advantage of the new legislation. During the period between 1982 and 1986, I accompanied my mother several times to meetings with attorneys to prepare her will and trust agreement.

Mr. Nunez was an attorney schooled and practicing in Estate Administration. When he told me he was satisfied with my mother’s estate planning, I do not believe he was referring to a 1978 Will that my brother Russell has submitted to Probate.