Thursday, May 07, 2009

Pro Bono Philosophy of the 16th Judicial Circuit Court

The judiciary of the 16th Judicial Circuit recently announced a formal philosophy on the importance of pro bono. Since the inception of law it has always been the affirmative duty of attorneys to serve the public, and attorneys have always answered this call.

Attorneys serve in government, community boards, education, churches and other civic organizations. They give of their time and resources in many endeavors. One unique way attorneys serve the public is through providing free legal service to those of low-income who otherwise would have no access to justice. Many attorneys undertake such representation without applause or accolades. They serve because they know the special duty they have toward the poor and vulnerable. They serve because their faith informs their actions. They serve because they know that our nation is only as strong as its weakest link.

The Pro Bono Philosophy statement is not something new. Rather it is an official affirmation and recognition of the service performed by many attorneys who volunteer through Administer Justice, Prairie State Legal Services and through other means. We join the statemement in applauding the tireless efforts of many attorneys who represent the true ends of justice through pro bono service. We hope others will join with them in this important service.

The statement reads as follows:

With the burgeoning population of the public unable to qualify for legal aid due to income level or attorney conflict, yet unable to afford to hire an attorney, the 16th Judicial Circuit recognizes the deep need for pro bono services. In supporting pro bono volunteer efforts, the court bolsters the effective and efficient use of the legal system making the overall system more productive. Pro bono services create a positive interaction between the public and the court system.

In illustration of the 16th Judicial Circuits support of pro bono volunteer efforts, we encourage all judges and court personnel to not only be sensitive of the attorneys time and efforts in handling pro bono cases but to actively assist them in making the court transactions as conducive to their schedules as possible. In volunteering their professional expertise at no cost, attorneys are acting for us all as ambassadors to the legal profession.

Some ways in which we may encourage, enhance, and help create a culture of pro bono volunteerism may include, but not be limited to:

  • Have the circuit clerk alert us to pro bono cases
  • Visually identify the files as pro bono
  • Ask if there are any pro bono cases before beginning the court call
  • Be sensitive to the time of pro bono attorneys by considering scheduling priority of pro bono cases
  • Publicly champion and encourage attorneys to abide by the Rules of Professional Conduct preamble: "Service in the public interest may take many forms. These include but are not limited to pro bono representation of persons unable to pay for legal services and assistance in the organized bar's efforts at law reform. An individual lawyer's efforts in these areas is evidence of the lawyer's good character and fitness to practice law, and the efforts of the bar as a whole are essential to the bar's maintenance of professionalism."
    Left to right: Marcie Heston, Prairie State Legal Services; Judge Susan Boles announcing the philosophy statement; Patrick Kinnally, former President of Kane County Bar Association and Julie Cibulskis, incoming president of the bar association. The announcement took place at the Kane County Law Library.

Sunday, February 08, 2009

New Tax Law Changes Dependency Exemption Test


The Bedrock Blues!
Effective July 2, 2008, Congress has amended 26 CFR Sec. 1.152-4 dealing with the allocation of dependent exemptions of divorced or separated parents. The new regulations make some significant changes in past practices. Some examples will help highlight the revisions, so take the bedrock blues quiz and see if you understand the changes!

EXAMPLE 1 – Fred and Wilma Flintstone are getting a divorce. Fred moves out of the home in April and moves in with the Rubbles next door. Since moving out Pebbles, their one year old daughter, stays Tuesday and Thursday night with Fred and every other weekend Friday – Monday morning. Wilma has temporary custody of Pebbles, is designated the custodial parent, and receives child support from Fred. During the summer Fred takes Pebbles on a camping trip for two weeks with the Rubbles. The divorce is still pending in the next year and each file separately and claim Pebbles as a dependant. Who had the right to claim Pebbles?

EXAMPLE 2 – Same facts as above except Fred takes no vacation. Fred is working at a quarry earning $67,000 a year. Wilma is working at a retail store and earns $24,000 a year. Who can claim Pebbles?

EXAMPLE 3 – The Flintstones get divorced in July, 2009. The final decree maintains the visitation and support schedule except that Fred no longer has overnight on Sunday, and the Marital Settlement Agreement signed by both parties incorporated into the Judgment for Dissolution of Marriage contains the following language: “Beginning in 2010 each spouse shall file separately and be responsible for all costs and liability pertaining to their own return. Wife agrees to fill out and sign a Form 8332 for the Internal Revenue Service stating that as the primary care taker and custodial parent she shall claim the child as a deduction for the even numbered tax years, 2010, 2012, etc. and that Husband as the non-custodial parent shall be permitted to claim the child as a deduction for the odd numbered tax years, 2009, 2011, etc.” Wilma does not sign an 8332. Fred attaches the front page, page indicating this language, and signature page along with Wilma’s social security number to his 2009 return. Both claim Pebbles. Who is going to get to claim her as a dependent?

EXAMPLE 4 – Same facts as above except Fred bellows at Wilma for not completing the 8332 and she writes a letter saying Fred can claim Pebbles as a dependent on his 2009 tax return so long as he is current in child support. Fred attaches this letter to his return. Fred was current on his support but Wilma and he have a big fight and she doesn’t think he should claim Pebbles so she also claims her. Who is going to receive the dependent exemption?

EXAMPLE 5 – Same facts except Wilma signs a Form 8332 listing years as listed in the settlement agreement. Fred is not current in child support at the end of the year. Wilma sends Fred a notice revoking her signed 8332. She attaches this to her return, Fred attaches the original form and they both claim Pebbles. Who will receive the dependent exemption?

PRACTICE TIP: Include Form 8332 in your list of documents to execute for prove-up! You can get that document http://www.irs.gov/pub/irs-pdf/f8332.pdf at www.irs.gov or call us at 847-844-1100 or e-mail: help@administerjustice.org.

Example AnswersHow did you do?


1. Fred. Section 1.152-4 (d) provides in part, “The custodial parent is the parent with whom the child resides for the greater number of nights during the calendar year, and the noncustodial parent is the parent who is not the custodial parent.” The amendment makes clear this determination is not effected by state law or decree and the examples demonstrate that nights during a vacation would be counted toward the parent on vacation. Since that would give Fred more nights than Wilma, they were separated more than six months, and each provided support for the child, Fred would be able to claim Pebbles.

2. Fred. Subsection 4 of the new provisions states, “(4) Special rule for equal number of nights. If a child is in the custody of one or both parents for more than one-half of the calendar year and the child resides with each parent for an equal number of nights during the calendar year, the parent with the higher adjusted gross income for the calendar year is treated as the custodial parent.” This tie-breaker rule is actually not new just the method for determining who is the custodial parent.

3. Wilma. Prior to this new provision Fred could have used the settlement agreement and Publication 501 still incorrectly states this. The comments, provisions and examples make clear that a settlement agreement incorporated into a state decree is NOT binding on the IRS and will have NO effect. As stated, “(ii) Form designated by IRS. A written declaration may be made on Form 8332, Release of Claim to Exemption for Child of Divorced or Separated Parents, or successor form designated by the IRS. A written declaration not on the form designated by the IRS must conform to the substance of that form and must be a document executed for the sole purpose of serving as a written declaration under this section. A court order or decree or a separation agreement may not serve as a written declaration.”

4. Wilma. The signed declaration must be unconditional. — “(1) Form of declaration—(i) In general. The written declaration under paragraph (b)(3)(i) of this section must be an unconditional release of the custodial parent’s claim to the child as a dependent for the year or years for which the declaration is effective. A declaration is not unconditional if the custodial parent’s release of the right to claim the child as a dependent requires the satisfaction of any condition, including the noncustodial parent’s meeting of an obligation such as the payment of support.”

5. Fred. The 8332 was an effective release of the dependency exemption. The new revocation provisions are only effective for the year after issued. “ Revocation of written declaration—(i) In general. A parent may revoke a written declaration described in paragraph (e)(1) of this section by providing written notice of the revocation to the other parent. The parent revoking the written declaration must make reasonable efforts to provide actual notice to the other parent. The revocation may be effective no earlier than the taxable year that begins in the first calendar year after the calendar year in which the parent revoking the written declaration provides, or makes reasonable efforts to provide, the written notice.”

Tuesday, April 25, 2006

Redemption


Redemption is a legal term defined by Black’s law dictionary as: "The process of cancelling and annulling a defeasible title to land, such as is created by a mortgage or a tax-sale, by paying the debt or fulfilling the other conditions." This is also true of other property, including slaves. In non-legal ease this means, "I could not get something on my own - I did not have the money or the ability - but someone paid the price for me and I am now free."

Jesus said that "everyone who sins is a slave to sin" John 8:34. It is because we are a slave to sin that we suffer broken relationships, broken promises, unfairness and injustice. While we once held title to the perfect land of Eden, the first man, Adam, blew it and lost the deed in a tax sale. He sold perfection for a bite of the big apple. Evicted from Eden, we now owe a debt that we cannot ourselves repay. We need a redeemer.

Fortunately God so loved us that he sent another Adam to redeem us. This second Adam did not blow it, but lived a perfect life so he could be the perfect sacrifice for our sin. His name was Jesus. And Jesus came to set us free. He said, "So if the Son sets you free, you will be free indeed." John 8:36. I could not purchase my freedom, but he paid the price on my behalf. It was a beautiful April day in 1972 that while kneeling with my parents at the foot of their bed, Jesus redeemed me and adopted me into his family. At Easter we remember the death and resurrection of our redeemer. He died for me and he died for you. If we believe this is true then we will again be restored to perfection when we meet our redeemer face to face in heaven.

This truth provides peace and hope in the midst of pain, difficulties and death. Job was a man who understood pain and difficulties. He lost his home, his business, his family and his health. In pain he cried out, "Though I cry, ‘I’ve been wronged!’ I get no response; though I call for help, there is no justice." Job 19:7. And yet in the same breath he is able to speak to the hope we all have as we face injustice, disappointment and pain. "I know that my Redeemer lives, and that in the end he will stand upon the earth. And after my skin has been destroyed, yet in my flesh I will see God; I myself will see him with my own eyes – I, and not another. How my heart yearns within me!" Job 19:25-27. May you share in the hope of our Redeemer this Easter!

Wednesday, November 16, 2005

New Bankruptcy Laws


Bankrupt - The dictionary still defines the word to mean "reduced to financial ruin; wholly lacking in or deprived of some essential." The word originated from Italy and literally means "broken bench". When a merchant was unable to pay his debts the bench from which he conducted business would be broken and he would be an outcast in the community. For centuries there has been this type of stigma associated with bankruptcy. Today that stigma no longer exist. To the average person the dictionary ought to more appropriately define the word as "financial setback; commendable entrepreneurial effort."

Recent economic headlines say it all: "Overdue credit card bills hit record" "U. S. Bankruptcy filings surge". Administer Justice has always taken the position that bankruptcy should be a matter of last resort and required individuals to go through credit counseling first. Over the years whenever an individual was told this they would usually get upset and find someone else to file the bankruptcy. Individuals with six digit incomes who could work their way out of debt were taking the quick and easy way out. Those purchases that had seemed so necessary for happiness were now a debt that was no longer worth paying. Like a no fault divorce, it was time to move on and rid oneself of the unhappy burden. Benjamin Franklin wisely said: ""Money never made a man happy yet, nor will it. There is nothing in its nature to produce happiness. The more a man has, the more he wants. Instead of its filling a vacuum, it makes one. If it satisfies one want, it doubles and triples that want another way."

Bankruptcy Abuse and Consumer Protection Act of 2005. Against this backdrop it is easy to understand why there has been such negative commentary on the new law that took effect in mid-October. The law does eliminate much of the ease and abuse that was taking place while at the same time it seeks to protect those most in need. For example under the former law a single mom receiving child support and/or maintenance may not have gotten her support if the father went bankrupt because while support was to be paid in the list of priority of payments it ranked seventh. Under the new law it receives the highest priority and is ranked first above taxes and all other payments.

How does the new law work? Instead of simply letting anyone eliminate all their debt, the new law uses a "means test" to identify debtors who could re-pay some money to their creditors. If the individual's income is above a set amount then they will have to file a 5-year Chapter 13 plan to pay creditors back instead of filing a Chapter 7 bankruptcy, which erases most debt. The means test looks at a family's monthly income. If the family income is lower than the median (a "median" is like an average) income in Illinois then the individual could file a Chapter 7 bankruptcy. The median monthly income for an Illinois family of 4 is about $5,750 which is significantly above the poverty line demonstrating the new law is targeting those families who should be able to make some payments but choose not to. If the family income is lower than the median amount then the means test won't affect them. But if the family income is over the median then the new law has a table of allowable expenses which is compared against income.

If a families income is above the median amount and after deducting allowable expenses - not those a person claims to be essential - the family has at least $166.67 in current monthly income the bankruptcy will be dismissed or converted to a chapter 13 to make payments over the next five years. If the family has at least $100 in current monthly income after the allowed deductions and the income is enough to pay at least 25% of the general unsecured debt over five years then the bankruptcy will also be dismissed or convered to a chapter 13.

Credit Counseling. The new law requires everyone to take an approved financial counseling course in the six months before filing bankruptcy or they will not be allowed to get a bankruptcy.

Other Changes. There are several other changes aimed at reducing common abuses. Prior to the change individuals would run up debt and take out cash advances just prior to filing for bankruptcy. Often these cash advances would be used for luxury items and to pay an attorney. Under the new law attorneys will be personally liable for helping their client avoid re-payments by understating income or not listing expenditures. The new law requires proof of income with a paystub and a tax return. Prior to this the individual did not need to offer any proof. In addition, debts for luxury goods of more than $500 that were purchased within 90 days before filing, and cash advances of $750 made within 70 days before filing will have to be repaid.

There are other provisions for valuing vehicles and to allow eviction proceedings to continue if the landlord can show "endangerment" of the property or "illegal use of controlled substances" on the property in the thirty days before the bankruptcy filing. Finally, the period of time between filing bankruptcies was lengthened from six years to eight years.

Ultimately an exterior set of rules cannot change the interior of a person so the ultimate effect of this new law may not be known. However, we applaud Congress and the President and hope that it may serve as a deterrent to debt. We stand ready to assist any individual in need. If you have more questions on the new law or want an appointment for financial counseling please call us at 847-844-1100 or e-mail us at help@administerjustice.org.

Posted by Bruce D. Strom, Executive Director.

Tuesday, September 20, 2005

Coming through the Dirge


"Across the Gulf Coast, among people who have lost much and suffered much and given to the limit of their power, we are seeing that same spirit: a core of strength that survives all hurt, a faith in God no storm can take away and a powerful American determination to clear the ruins and build better than before... You need to know that our whole nation cares about you, and in the journey ahead you are not alone." President George W. Bush

You are not alone! While individuals displaced by Hurricane Katrina continue to come through the dirge, as our President assured us, you will live to see the second line. However, the great challenge is in getting from here to there and the information contained here is designed to assist you in that process by providing you with resources to pave the way. This information is also available in a brochure format which we would be happy to send to you or anyone else at no charge by simply calling us at 847-844-1100. We also have this and up-to-date additonal information available on our web site at www.administerjustice.org .

Reuniting with Loved Ones: The Red Cross is coordinating efforts through www.katrinasafe.com or you can call 1-877-568-3317. If you are searching for a pet go to www.missingpet.net or call the American Society for the Prevention of Cruelty to Animals 1-888-773-6489.

Financial Assistance: Debit Card Assistance Program. If you were displaced as a result of Hurricane Katrina you are eligible for a $2,000 debit card from the federal government by calling 1-800-621-3362. There may be future assistance available including possible 'worker recovery accounts' of up to $5,000. You can monitor the availability of this on www.firstgov.gov

The Individuals and Households Program. This program provides tax-free grant assistance for temporary housing, repairs, replacement, medical, dental, funeral, personal property including vehicles, transportation, moving and storage and some other expenses. To be eligible you must have losses within Katrina's designated federal disaster area, the storm or resulting floods must have caused the loss, you must be a citizen, non-citizen national or qualified alien, and private insurance must not be available to cover the requested loss. You can apply on-line at www.fema.gov or call 1-800-621-3362. You will need your social security number, a description of your losses that were caused by the disaster, insurance information, directions to your damaged property and a telephone number where you can be contacted. Your application will be acted on within 10 days and you may call FEMA to follow-up.

SBA Loans. The SBA provides loans of up to $200,000 for real estate, $40,000 for personal property and $1,500,000 for businesses. A Disaster Assistance Application Form is available at www.sba.gov

Banks and 401(k)s. The FDIC is waiving penalties on early withdraws of CD's and other time deposits. The IRS is waiving penalties of any withdraw from 401(k)s and similar employer benefit plans.

Tax Assistance. Affected taxpayers in a Presidential Disaster Area have the option of claiming disaster-related casualty losses on their federal income tax return for either this year or last year. Claiming the loss on an original or amended return for last year will get the taxpayer an earlier refund; alternatively, waiting to claim the loss on this year's return could result in a greater tax saving, depending on other income factors. This includes major damage to a home if insurance or other reimbursements are not available. Losses on business or other rental property also may qualify. If you have not filed a return you have been granted a penalty free extension to January 3, 2006. If you need a copy of a prior tax return the IRS is waiving the normal fee for this and expediting such request if you write the words "Hurricane Katrina" in red at the top of Form 4506 which is available at www.irs.gov When filing you will not need to claim as income any grants from state programs, charitable organizations or employers. To file an amended tax return you will need to complete a Form 1040-X. For other tax assistance call 1-866-562-5227 or in northern Illinois call Administer Justice at 847-844-1100 and our volunteer CPA's or attorneys will be happy to assist.

Unemployment Insurance. If you are unemployed through no fault of your own you may be eligible for benefits. Information is available on-line at www.workforcesecurity.doleta.gov In Alabama call 1-866-234-5382, Louisiana call 1-866-783-5567 or Mississippi call 1-888-844-3577.

Employment. If you had a business you have been granted an extension on all payroll deposits and tax filings through January 3, 2006. If you are seeking employment visit www.jobsearch.org/katrinajobs for a comprehensive listing of jobs. If you are an employer able to hire someone displaced by Katrina you can post this availability here as well.

Food and Shelter. The Red Cross is coordinating major food and shelter relief efforts as well as emergency financial assistance through www.redcross.org or by calling 1-800-975-7585. Food Stamps and other assistance is available by calling 1-888-312-4567. The Treasury Department has temporarily suspended income limitations and non-transient requirements for all low-income housing projects and those are available to evacuees. The Department of Housing and Urban Development has established a housing hotline to assist with vouchers, loans and other information. Call 1-888-297-8685. Finally there are housing grants available through www.grants.gov/housing Also several individuals and area churches have homes or apartments available for use by evacuees and if you are looking for a place or have a place available please contact Administer Justice at help@administerjustice.org

Social Security. Help is available from the Social Security Administration, www.ssa.gov or 1-800-772-1213, in expediting delivery of checks delayed by the disaster and in applying for Social Security disability and survivor benefits.

Bank Account Information. For information about accessing your bank accounts, lost records, ATM cards, direct deposits or how to reach your bank, contact the FDIC at 1-877-275-3342 or visit the FDIC on-line at www.fdic.gov Your money is safe. Safe Deposit boxes, however, are not federally insured and you should contact your bank to see if your box was affected. Contact your bank to replace any checks or cards as well.

Postal Service. To change your address and receive mail service visit a local post office or go online at https//moversguide.usps.com.

Replace Your Vital Documents. Driver's licenses or State ID Cards. These are the most commonly used cards for proof of identity. To replace in Alabama call 1-866-283-2838, Louisiana call 1-877-368-5463 and in Mississippi call 1-601-987-1212.

Social Security Card. You will need another form of identification to replace. Call 1-800-772-1213.

Medicare Card. To replace go to www.s044a90.ssa.gov/apps6a/IMRC/main.html

Credit Cards. Contact your credit card company. For American Express call 1-800-992-3404, Discover call 1-800-347-2683, MasterCard call 1-800-622-7747, and for Visa call 1-800-847-2911. You should also order a free copy of your credit report to make certain all cards are replaced and that you are not a victim of identity theft. You can obtain this by calling 1-877-322-8228 or on-line at www.AnnualCreditReport.com

Birth, Marriage and Death Certificates. These are handled by state department of vital records. However, for a central listing go to www.cdc.gov/nchs/howto/w2w/w2welcom.htm

Other Documents. Federal Civilian Personnel records may be obtained at www.archives.gov/st-louis/katrina.html ; Immigration Documents may be obtained through following instructions and guidance at http://uscis.gov/graphics/fieldoffices/neworleans/aboutus.htm ; Medical Information Form. You can download a voluntary and temporary record that lists medical care and other health information to help individuals providing care at www.bt.cdc.gov/disasters/hurricanes/katrina/kiwy.asp ; Military Records may be obtained from www.archives.gov/st-louis/katrina.html ; Passports may be replaced by going to http://travel.state.gov/passport/lost/us/us_848.html ; and lost or destroyed Savings Bonds may be cashed or replaced by going to www.publicdebt.treas.gov/sav/sbfaqcs2.htm

Debt Payments. Regulators are asking banks to be understanding during this time of crisis. You should contact your creditor to renegotiate a payment plan. If you need financial counseling HOPE Coalition America offers free assistance and a helpful "Emergency Financial First Aid Kit" on their website at www.operationhope.org or call 1-888-388-4673. In Northern Illinois Administer Justice has free financial counselors available to meet with you by calling 847-844-1100.

Property/Flood Insurance. If you cannot locate your insurance call the National Flood Insurance Program at 1-800-427-4661. You should give notice to your insurance company, preferably in writing, immediately. This notice should include your name and address, location of loss, date and time of loss, your contact information and a brief description of the loss. You should try to obtain copies of any police or fire reports that may be available and take photos of the loss.

Legal Assistance. The American Bar Association is coordinating free legal assistance for those in need. In Alabama call 1-800-354-6154, Louisiana call 1-800-310-7029, Mississippi call 1-866-255-4495 and in northern Illinois call Administer Justice at 847-844-1100 and one of our 50 volunteer attorneys will be happy to assist you.

Going Home. When returning to your home after a hurricane it is important to take certain precautions. You should find out if authorities have declared the area safe; watch for debris in the road while driving; return to your pre-determined assembly point and/or contact your pre-established out-of-area contact person and let others know your status; make sure the main electrical switch to your home is off before entering the structure; be careful when entering; if you suspect a gas leak, leave immediately and notify the gas company; contact authorities to find out if sewage lines are intact; report utility damage to authorities; and continue to monitor up-to-date information on the radio or television.

This homecoming may be painful. There is no complete answer to the why's of injustice. In the midst of pain, I pray you may be reminded "of a hope beyond all pain and death, of a God who welcomes the lost to a house not made with hands." President Bush. Someday we will go home to a better house not made with hands, a mansion prepared especially for us that will never be destroyed. Until that day when we can join in a "second line" jubilant celebration, we pray you may experience a measure of peace while going through the dirge.

Posted by Bruce D. Strom, an attorney and Executive Director of Administer Justice a faith-based charitable non-profit organization providing low-income legal, financial and conflict resolution services. Its mission is to Administer Justice through a comprehensive program of educational outreach, legal assistance, financial counseling and conflict resolution services, to empower the powerless, give hope to the hopeless, and show mercy and compassion to those in need. If you would like assistance please contact us!

ADMINISTER JUSTICE
201 Penny Ave., Ste. 420
East Dundee, Illinois 60118
(847) 844-1100
www.administerjustice.org

Sunday, May 08, 2005

The Trials of Motherhood

Motherhood is perhaps the most rewarding and trying position of all time. "Motherhood" meaning the qualities of being a mother. So what makes a mother?

MOTHERhood - There isn't a manual. One day you're a fully functioning adult and the next your a mindless, sleepless, lifeless blob. Your body is shot and every ounce of your being is literally and figuratively being sucked up by this new life. Your friends and relatives all think this new creation is so cute, but in truth there are moments when you think you just won't have enough strength to change another diaper. That is a very real part of being a mother.

MotherHOOD - If you survive the baby years after having sacrificed your life and body, you are still left with the reality that your child does not always appreciate you. Sometimes your child becomes a hood, other times you feel like you live in the hood. You are now a taxi driver for your child and numerous others as you navigate a sea of minivans. Your underappreciated, overworked and often alone. And sometimes you feel like your being sucked to the dark side of motherhood.

MOTHERHOOD - Somehow in the end it balances out. Mothers of adult children suffer from a wonderful form of early alzheimer's called motheritis. You forget all the trials and tribulations and suddenly that little hood that kept you awake at night is your angel and your daughter wonders how you made it look so easy when your first grandchild appears. And the cycle goes on and now you can't remember who you were except for being a mother. A new crisis appears and you find yourself rediscovering who you are apart from your child.

When life is out of balance. That's how it usually goes. A mom lives just on this side of sanity. She looks like she's holding it all together but deep down she questions, she stresses, and feels frequent hurt from the same child that with a small hug can bring great joy. This is perfectly natural. Our first mother, Eve, was cursed with not only the pain of actual childbirth but with the pain of relationship. She and all women would desire close relationships with their husband and children but would never completely experience that. In our broken world many mothers are mothers far younger than they should be because they believed some boy's lie. Other mothers are alone because a husband has left them and without financial and emotional support in addition to all the normal stresses of motherhood it is a miracle they survive. It is easy in this scenario to lose hope.

Extreme hopelessness. When the balance tips too far and mom's get lost we read the tragic headlines of mothers stabbing their children hundreds of times, drowning them, putting them in a car and leaving the car running and other cases of murder. We wonder how can this happen and yet we live such busy, isolated, lives that it is perhaps more incredible that we do not see it more often. Mom's need help and support. Mom's need encouragement and not just one day a year. Motherhood is the hardest job there is and while it may have the greatest rewards those rewards are not without extreme costs. So can any mother survive? Well the truth is there is hope.

Hope for mothers. In the midst of the storms of parenting there can be peace. Peace that comes from He who calmed the storms. He gave us the manual for life (there actually is a parenting manual) in the Bible and it is the best instruction book for surviving the difficult storms of life. Paul wrote this encouragement: "Therefore, since we have been justified through faith, we have peace with God through our Lord Jesus Christ, through whom we have gained access by faith into this grace in which we now stand. And we rejoice in the hope of the glory of God. Not only so, but we also rejoice in our sufferings, because we know that suffering produces perseverance; perseverance, character; and character, hope. And hope does not disappoint us, because God has poured out his love into our hearts by the Holy Spirit, whom he has given us." Romans 5:1-5.

So keep persevering moms. There is great hope. But do not feel like you have to face the challenges of motherhood alone. If you need someone to talk to give us a call or e-mail. Motherhood. It is a great challenge, an awesome reponsibility and a wonderful privilege. God bless mothers - without them we would not be where we are today! Happy well deserved mother's day.

COMMENTS? For more information on Administer Justice and how we may be able to help visit our website at www.administerjustice.org.