Tuesday, April 2, 2019

A Timothy Pursuit...Why We Do What We Do?

The page sat blank for what seemed like an hour as I reflected on ‘what experience (s) … event (s) changed my life?’ While I was thinking I began a search to see what others had written online. As well, I tried to think of movies or books that I’ve seen or read.

 Perhaps I have no greater experience than that of living this life because of a woman who dug in her heals and made life work…work for me and my three siblings. What she did, how she gave has and will forever change my path of life and living. 

As I continued pondering and thought of my own career, one of service. In part ... due to what I believe is a gift of God…which is service. But as my mind wandered I remembered the day driving with dad down Soledad Canyon Highway when we became the first upon a most horrible of accidents. There was a pickup truck with a canopy and several children inside who were a couple miles from their destination of Magic Mountain, the amusement park. A semi-truck had not seen them stopped at a traffic light and plowed into them. I was thirteen; they were seven and eight year olds and would be in their early fifties today. I don’t think of that day often, but today as I recalled that event I realized once again just how much that very moment changed my life.

The above thoughts are a result of reading through chapter sixteen of the book of Acts. Talking about the apostle Paul, Luke writes, “And he came also to Derbe and to Lystra. And behold, a certain disciple was there, named Timothy”. The passage continues to tell of Timothy’s upbringing, and how he would join Paul through many futures adventures and missions.

He who never walked, began to walk!
As I read this passage I couldn’t help but wonder if Timothy had been mentioned prior to this moment? Or, had Paul previously been to this area? We only have to go back two chapters, approximately five years of time and we see that Paul had fled a stoning in the town of Iconium and wound up in Lystra. It is here that Paul happens upon a “certain man” who had been lame since birth, never having walked. And I ask, ‘Did Timothy know this man’? As Paul was teaching, the man was listening. And I ask, ‘Was Timothy listening as well’? Paul then gazes upon the man and sees that he has faith to be made well. Paul then says, “STAND up on your feet”! Then Luke says, “He JUMPED up and walked”! Don’t know about you, but just the sight of this…I’d have to say, ‘Hallelujah’! ‘Hallelujah’! And so I ask, “Was Timothy shouting ‘hallelujah’?"

So they story continues with the town folk wanting to worship Paul and Barnabas as god’s. The crowds even bring a sacrifice in their behalf. But Paul and Barnabas refuse this praise saying that, “We are but men, the same nature as you”. And so…yeah, you know my question… "Was Timothy witnessing this as well?"

Paul, left as dead in Lystra
Well the crowds, you know crowds…they turn on Paul. They could have simply rushed Paul and his associates out of town, but no, that would be to kind, to easy. No, the crowds in turn begin to stone Paul; they stone him to the extent that it appears that Paul is dead. And once again, "Was Timothy watching this behold before his very eyes?" To be presumed or appear to be dead…this had to be an awful beating, an awful sight to have seen. And Timothy, he may have been the age that I was when the semi plowed into that pickup. It’s not a sight you soon forget. No, it’s a sight you NEVER forget. The impact (no pun intended) changes you, who you are, where you go from that point forward.

In a similar vane as the tomb, or to the man who was the subject of this story, or as Paul Harvey would site, “Now for the rest of the story”. Acts fourteen twenty continues, “While the disciples stood around him, he arose and entered the city.” Now, wait a second! Paul…appeared…to be…dead! He was dead! Luke doesn’t provide sufficient time to even begin to grieve in the story. Were there minutes, maybe even an hour before Paul arose? Or perhaps, he just arose. But if it was the prior, I could see Luke being so excited of what just transpired that his pen could not delay ... And so, Luke was shouting, ‘Hallelujah’! Hallelujah indeed!

If Timothy was at this scene, had he walked away after the beating? Was he distressed that this man who had given someone from his own town, a man who had never walked, a new lease on life? Did he hear from others what took place after he walked away with his heart deeply grieved? Or perhaps he saw with his own eyes Paul standing up from this death defying experience? Either way, I must ask, “How was Timothy changed from these amazing events”? Timothy would never, no never forget this moment.

So, five years later … “There was a certain disciple”. Timothy…had become…a follower of not Paul, rather the one for whom Paul taught, He in whom the tomb was left empty.

I believe that it is very possible that Timothy was a witness to the events that day in Lystra nearly two thousand years ago, an event that forever changed how he lived. Sure he was raised in a ‘God-fearing’ home, but as we all too often have seen, that is not enough. Timothy experienced something that made him a disciple.

You and I … we may never have this kind of experience, but the same One who left the tomb empty … the same One who empowered Paul the ability to give this man a new ‘walk’ on life (pun intended!), is the One who can change you forever.







From this blog my hope is to continue to pursue that direction that Timothy took. I want to follow his steps and the instruction that Paul would give while writing two letters to one he called ‘son’. How many blogs and how often will the life of Timothy find their way into this blog? Don’t know! I just know that I get excited when I think about what Timothy, a young man, a boy, might have experienced that day and how that experience forever CHANGED the entire course of his life.

Monday, April 1, 2019

Firefighter, 'Public Safety Officer' - When Tax-Free ... Might Not Be...

No ‘April Fools’ here, I read that the 2014 Tax Code had 73,954 pages. Apparently, our CPA hasn’t read them all. Just saying 😊

So, if there wasn’t enough craziness to prove once again why I made an edit to one of my key ‘life mantra’s’, our ‘not-so-friend’ IRS, has provided one more. First my mantra was: “Simplicity, Flexibility and Availability”. That mantra later was changed to: “Simplicity (complexity happens), Flexibility and Availability”. Maybe it’s ‘too’ obvious to not expect that ‘IRS’ and ‘Complexity’ are often synonyms.

'Taxable Amount' ... same as 'Gross Distribution'
The year 2019 is the fourth year that we’ve utilized part of the 2006 ‘Pension Protection Act’, that is particular to “Public Safety Officers”.  (See page 18 of the 'Summary of the Pension Protection Act of 2006' and 'Distributions to Public Safety Officers). Those included within this cadre are, “Law enforcement officer, firefighter, chaplain, or a member of a rescue squad or ambulance crew”.

The PPA allows a member to draw up to $3,000 from an eligible retirement plan and to be used toward medical expenses “tax free”. For myself I use our 457. For the years 2016 and 2017 I made distributions for both the PPA and for additional expenses. But in 2018 we I only made a draw for the $3,000 PSO distribution. So you can imagine my surprise when I looked at our 1099-R from our financial institution for all three years, and see that line 1 ‘Gross Distribution’ and line 2a ‘Taxable Amount’ are identical. So the initial obvious thought was that our 1099-R was completed incorrectly by the company. Oh no, that would be to easy. No, in fact this is the method in which the IRS has set this up.

How do I know this? I’m glad you asked. Go to the ‘Instructions for Forms 1099-R’ and scroll down to ‘Box 2a Taxable Amount’. There you find that the 1099-R is NOT to reduce the ‘$3,000 exclusion’. Common sense says, “This would be a great place to reduce an amount that you’re not going to be required to pay taxes on. For it says, “Taxable Amount”, but no, again this would be to easy.”

So Rick, what’s the BOTTOM LINE? When you make a draw from your financial institution, they do not withhold taxes. But, when you receive your 1099-R the $3,000 IS included in both your ‘Gross distribution’ and ‘Taxable amount’. So…in order to not pay taxes YOU MUST reduce the ‘Taxable amount’ somewhere. And our friend the IRS has decided that in 2017 and prior that you would make this distinction on Line 16 of Form 1040, ‘Pensions and annuities’. In 2018 the line is changed to ‘4’ and called, ‘IRA’s, pensions, and annuities’. As stated in Publication 575, not to be mistaken with Publication 757 (how to pass a kidney stone tax-free), page 6 says, “reduce the amount ($3,000) on Form 1040, line 4b”. Then you add, “PSO” adjacent and walla, you’re done.

Seriously, how difficult was that? Honestly, I’m pretty sure that the IRS has been smoking something funny for much longer than it has been allowed in Oregon. Totally dude!

Reduce '4a' by $3,000 place into '4b' and write 'PSO' to the left
 Anyway, it’s just possible that your CPA is not aware of the above information. Please let them (and our fellow PSO's) know, make your appropriate amendments, save some taxes and … have yourself a skinny salted caramel latte without cream.  
Thank you, 'Dan Mitchell' *