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Sunday, November 30, 2014

Setting up a DD-WRT robust router by author Matthew Robinson

For today’s small business or home computer user, sometimes an ordinary router just doesn’t cut it. Many of us require the manageability and flexibility of a more robust router.  Whether we are setting up a home VPN/SSH server, have the need to manage who can access the network, or desire the ability to configure every aspect of our network, ordinary will just not do.  This is where DD-WRT steps in. Today, I am going to walk you through the basic setup of a DD-WRT router and explore the feature rich interface that it has to offer. Before we get started there are a few questions that need to be answered.

First of all, what exactly is DD-WRT?
DD-WRT is a Linux-based, OpenSource firmware that is made for wireless routers.  It offers all of the functionality for which a home user or small business could ask.  Some of the highlighted features include:

·         Configuring QoS (Quality of Service) to regulate which users or applications take priority.

·         Enable Port forwarding: This option allows you to access your local network from anywhere. The use of a VPN/SSH server gives you secure access to your network or you could enable your home/small business webserver to be accessed from anywhere in the world

·         Access restrictions based on time or destination
How do I get a DD-WRT router?

Currently there are a few ways to get your hands on a router running DD-WRT.  The first option is to buy a router that has the software pre-installed. Due to DD-WRT’s growing popularity there are several places to find a router with it preinstalled.  Manufacturers such as Buffalo http://www.buffalotech.com/products/wireless offers pre-installed DD-WRT routers straight from their website, while other manufactures, such as Asus http://promos.asus.com/US/ASUS_DD-WRT are offering a wider range of products with DD-WRT compatibility.  A simple search on Amazon or eBay will show dozens of results for routers with DD-WRT ready to go.
The other option is for the DIYers out there.  All you need is a router that is compatible with DD-WRT and the latest version of the firmware.  Flashing your router with the new firmware is beyond the scope of this post.  The process can be a little tricky and the steps to complete the task can differ between the various manufactures.  You also risk turning your new (or repurposed) router into a nice paperweight if things don’t go as planned.  For this reason, I recommend buying a router with DD-WRT pre-installed.  It may cost a few dollars more but it’s worth the peace of mind (and the warranty) that comes with it.

DD-WRT.com http://www.dd-wrt.com/wiki/index.php/Installation has extensive documentation on flashing (upgrading/installing) DD-WRT including hardware specific instructions.  It is strongly encouraged that you read through this documentation before upgrading or installing DD-WRT on your router. Installations and upgrades do have specific instructions that vary between different manufacturers.
How do I know if my router is supported?  Where can I find the latest version of DD-WRT?

If you still wish to do it yourself, you can download the latest version of the firmware direct from DD-WRT’s website: http://www.dd-wrt.com/site/index.  Using the router database http://www.dd-wrt.com/site/support/router-database you can check to see if your router is supported.  By selecting your router you will be presented with a list of files containing the firmware that is available for download.

Now that you know what DD-WRT is and where to find a router of your own, let’s explore the basic setup.  For my setup I will be using a Buffalo AirStation N600 router with DD-WRT pre-installed.  The first step is to plug the router in and wait for it to boot up.
Once the router is up and running, go to your wireless enabled device and search for the network.  On Windows 7 Go to Start > Control Panel > Network and Sharing Center and click on Connect to a Network or click on the arrow in the bottom right of the screen > then click the network icon (stepped bars).  This will populate a list in the bottom right of the screen with the available wireless networks.  Select the network that pertains to your router. (Mine was Buffalo-7FB212_A.  The default network name will be listed on the back or bottom of the router as SSID: networkname) > Click Connect.  You will be required to enter the encryption key, which you can find on the back or bottom of the router.

After entering the key, your default web browser will open and prompt you for a user name and password (If your browser does not open automatically, open your browser and type in 192.168.11.1 (192.168.1.1 for other manufacturers) in the search bar.  This will take you to the router interface.)  The default username/password for DD-WRT is root/admin.  This also varies by manufacturer.  For example, the default username/password combination for my router was admin/password.

Immediately after being granted access to the router web interface the wireless Setup Assistant will pop up.  This allows you to change the default SSID and Encryption Key (Password) to whatever you like.  For now, keep it as the default.

As you will notice, there are numerous tabs across the top including Setup, Wireless, Services, Security, Access Restrictions, Nat/QoS, Administration, and Status.  Clicking on each tab reveals a submenu that has even more options.

The first thing you will want to do is check for firmware updates.  To do this Go to the Administration tab > Select Firmware Upgrade from the submenu > under Online Updates click Check for Upgrades.  After checking for upgrades, if there are any that need to be installed click the Radio button next to the file and then Upgrade at the bottom of the screen.  This will take a few minutes to complete.

Note: These directions assume that the router is new and already set to factory default settings. It is recommended to set the router to default settings before upgrading the firmware. During the upgrade process do not power down the router or press any of the buttons on the router.  Doing so could interrupt the upgrade and leave the router in an unusable state.

Once the router is finished with the upgrade process you will need to restart the router for the changes to take effect.  To do so, with the router powered "ON", press and hold the reset button for 30 seconds, which is located on the outside of the router. Then, unplug the router from the power source and continue to hold the power button for another 30 seconds.  Finally, plug the power source back in and continue to hold the reset button for another 30 seconds.

When this is complete the router will boot up using the new version of the DD-WRT firmware.  The default IP address to access the web interface for Buffalo routers is 192.168.11.1 (This can vary between manufacturers).  Type this into your browser search bar and again you will be prompted for a username and password. Enter the password as before and you will be granted access.

There are two more important configurations you need to change before anything else. The default username and passwords for the router and for your wireless network. This can be done by utilizing the Wireless Setup Assistant or changing the configuration under the Administration tab.  Clicking the Setup tab shows you the current configuration of your wireless network.  From this page you are able to change the default SSID and the Wireless Passphrase.  Clicking Apply Settings and Save at the bottom of the screen will allow you to save all configurations.

At this point, you are ready to start configuring your router towards your specific needs.  Take some time to explore the tabs and different options offered.  There are far too many options to list here.

To highlight a few, look under the Access Restrictions tab.  Here you can create different policies to dictate which days and times access to the WAN (internet) is allowed.  You can also choose to block specific URLs or websites containing certain keywords.

Under the NAT/QoS tab you can configure port forwarding to allow services like SSH or VPN to pass through your router.  By clicking the QoS sub-tab you can change the QoS settings to give certain services priority on the network.

Another useful feature of DD-WRT is the ability to run commands from the web interface.  Go to the Administration tab > click on Commands.  Here you are presented with a “Command Shell”.  You can type commands into the shell and choose from the options along the bottom that include: Run Commands, Save Startup, Save Shutdown, Save Firewall, Save Custom Script.  This feature comes in handy during router troubleshooting, diagnostics, and advanced configurations.

One other feature worth mentioning is under the Status tab.  By clicking on the WAN sub-tab you will be able to monitor the network usage by month.  Under the Bandwidth sub-tab you will be able to monitor bandwidth/network usage in real time.

DD-WRT’s advanced functionality combined with its easy to use web interface offer an exciting solution for home users and small business networks.  It can provide the security you need and a solid platform for a controlled, more efficient network.

Your welcome for this free help from author Matthew Robinson.  Matthew gave this free advice to ThatCyberSecurityGuy, LLC, which we all must greatly appreciate.

Tuesday, November 4, 2014

Estate Planning and Probate: Part Five

Estate Planning and Probate:  Part Five Final Post

This is the fifth and final entry on this topic concerning experiences I had while dealing with the prospect of becoming my parents' executor.  It deals primarily with costs that can be expected.

As I have mentioned, this discussion centers around Virginia law and one should review laws in their own residences concerned.   Yet, there is general information that you can expect to deal with across all local governments.  This entry is a long one!  There is lots of detail here.

Costs of Probate and Taxes on an Estate

If the house and real estate property(s) have clearly defined living beneficiaries they do not go to probate in Virginia unless there are of extraordinary worth (millions in value).   If there is other property in the estate, in any state, as a general rule the cost of probate ranges from about 2% to 7% of the value being probated?  For example, if you are executor on a $300K estate the probate expenses may be anywhere from $6K to $21K depending on where you are and how easy or complex your estate is.
In addition to local probate costs, taxes will be paid.  According to http://www.courts.state.va.us/courts/circuit/resources/probate_in_virginia.pdf
a)      At the time of filing the will the probate tax must be paid.  (Generally $1.00 state probate tax and .33¢ local tax, if applicable, per $1,000.00 value of the estate.)
b)      State taxes.
1)      The final income tax return of the deceased must be filed.
2)      The final personal property tax return of the deceased must be filed.
3)      An income tax return for the estate (income coming to the estate after death) must be filed if there is sufficient income.
4)      A Virginia estate tax return must be filed if required (generally only required if a federal estate tax return is necessary).
c)       Federal taxes.
The executor is also responsible for the filing of the decedent's final state, federal an estate income tax return if required.  Generally estate taxes (both federal and state) are due only if the gross estate (includes life insurance and survivorship property not handled by fiduciary) exceeds the threshold established by federal and state statutes.  For example, if the life insurance beneficiaries cannot be found or are dead this could be included in the estate value.  Of course if the value of the estate exceeds values most of us would never have to deal with such as $3,500,000, the executor must also file an estate tax return within nine months of the date of death, even if no estate tax is owed.
Distributing an Estate
The work of distributing an estate can be substantial, thus, the executor responsible for the filing of the decedent's final state, federal an estate income tax return should seriously consider having two financial assistants.  This is based of course on the value of the estate.  If the estate is small or has been used up by health issues prior to passing, then one should not consider paid assistants that can move the estate into negative territory.

The most critical assistant is the accountant, agreed upon by all heirs, since doing the taxes may result in forms the heirs themselves will have to file and that requires coordination so all can get taxes filed in a timely fashion.  Generally estate taxes (both federal and state) are due only if the gross estate (includes life insurance and survivorship property not handled by fiduciary) exceeds the threshold established by federal and state statutes.  For example, if the life insurance beneficiaries cannot be found or are dead the value may be transferred into the estate value.  Of course if the value of the estate exceeds values most of us would never have to deal with such as $3,500,000, the Virginia executor must file an estate tax return within nine months of the date of death, even if no estate tax is owed.

The second advisor to consider, when the value of an estate warrants (I.e. Involving tens of thousands of dollars and up) will be a financial estate and/or insurance/brokerage expert.  These are commonly referred to as Financial Advisors or Certified Financial Planners (CFPs).  You should look for a fee based Certified Financial Planner (CFP) and not one who is looking for a commission off of the estate.  One type to definitely stay away from is any institution or advisor that wants 10% (weather one time or annually) of the estate for their services.  This is true whether or not it is an estate in probate or the owner is alive.
Some fee based CFPs provide the service at low cost or even gratis when distributing financial accounts to the heirs and charge the estate a nominal onetime commission/fee after setting up the estate.  Heirs may later move the accounts, but many retain them and pay the fee based CFP a yearly fee to manage and rebalance the assets.  Fee based CFPs will guide the access to the best investments for you and not to what makes them the most money like commission based financial planners do.
The accountant could act as both if qualified, though you may wish to separate the two jobs.  The reason being is that this person will advise on not only on tax issues but investments during estate distribution, like a stock broker, and may be used as a distributor of assets, thus creating a legal buffer between executor and heir distribution tasks that can be used in court in the event of disagreements.  The Advisor will only distribute estate assets as the will requires, helping isolate the executor from accusations of malfeasance.  Costs for these can vary widely.  And finding trust worthy ones is paramount.
One more point, visit the bank with proof of death and executorship and either have your name added to any existing accounts and checking account especially.  You may have to close the existing accounts and open new ones in the estate name.  The bank will work you through this if you go in person.  Keep the checking account funded until it is the last account closed and distributed.  This will take at least one year as that is how long debtors have after the legal announcement in the newspaper to seek redress for debts owed that they can prove.
My father is a veteran he is entitled to burial in a VA national cemetery, a flag, a headstone and honors.  All I would need is his DD-214 showing he was honorably discharged.  However, he prefers to be buried with family where there are the funeral expenses to consider which includes services, burial, and much more.  According to the National Funeral Directors Association, the average cost of a funeral is more than $7000 which has the potential to escalate rapidly.  You have to make sure your designated representative will quickly have access to the funds necessary to cover these short term expenses.  Best case scenario would be to set up a joint account with a trusted relative or friend.
Property Appraisals
An appraisal by a court-appointed independent third party (a probate referee) is sometimes necessary if there is real property or other non-cash (personal property) assets in the estate, such as jewelry, artwork, etc. of substantial value.  The probate referee fee may be statutory or set by custom in the area.  Often the fee is a small percentage (e.g., 1/10 of 1%) of the appraised value of the asset, plus miscellaneous charges, such as mileage, photos, etc.
Attorney Fees
This is usually the largest portion of probate fees.  In some states the attorney’s fees are set as a flat amount.  In others, they are based on the size and/or complexity of the estate.  They may amount to 2-4% of the estate’s value, but can be higher depending on how complex the estate is.  They will never be fixed cost values.  If you are doing much of work as executor, like contacting brokers and other account administrators, sending out proof of death and proof of executorship, and the like, that work can be the bulk of an attorney's charges.  So, the cost incurred by having the attorney deal with the court documents can end up being billed as hourly.  Again, the estate may hire any it can afford to ease and speed work along.
Surety Bonds
As discussed, if my parent's estate went into probate I would need a co-executor or surety bond to assume responsibility for my parent's estate and debts.  Since I would be dealing with a will there did not seem to be a way to waive the bond in Virginia which some states allow.  If you have to take one out you will probably have to have it insured before traveling to the clerk's office to qualify as an executor (personal representative) of the estate.  Make an appointment with the county/city clerk prior to the final acceptance meeting to confirm what documents and information you need to bring with you.  Those documents will probably be a death certificate, the original will (which will be kept by the court), and an estimate/inventory of the estate assets, a probate information form filled out (often found online), documentation to identify you and a checkbook to pay court costs.
Things can get confusing as the bond can go by different legal names.  An Estate Bond is a type of surety bond, also known as a Probate Bond / Waiver of Probate Bond, Executor Bond, Administration Bond and Fiduciary Bond.  Estate Bonds are mandated by the court in order to provide assurance that the executor of an estate correctly allocates the assets for an incapacitated or deceased person with whom they have been assigned fiduciary duty.
In other words, Estate Bonds are directed by the court in order to guarantee the honest accounting and faithful performance of duties by a fiduciary or trustee.  Estate Bonds provide assurance that the executor of an estate appropriately handles, and distributes, the assets of the disabled or deceased person whom they are duty-bound to act on behalf of.
If an executor is asked to post bond, this is to insure that if the value of the probate property declines as a result of the executor’s misconduct, the bond will make the estate whole again.  It is like an insurance policy.  Obtaining such a probate bond can be costly and depends on the value of the property subject to the bond.  It can be $500 or much more if it is a sizeable estate.  You can now see why a Financial Planner acting as a buffer can be a legal assist to your actions as executor.
How to apply for an Estate Bond
The licensed Surety will provide the court with a bond subject to receipt and satisfactory review of the following documentation:
  • completed Fiduciary Bond Application and Indemnity Agreement
  • completed Independent Legal Advice form, if required
  • completed Personal Net Worth Statement
Supplemental documentation may include:
  • copy of the Application to Court for Certificate of Appointment of Estate Trustee
  • copy of Will, if applicable
  • copy of Consents to Appointment, if applicable
  • copy of Nominations and Renunciations, if applicable
How much do Estate Bonds Cost?

Costs of the Estate Bonds vary slightly, Surety Company to Surety Company and from applicant to applicant; given the size and circumstances of the estate. A good guide is the following:
Rate: $3.50 per $1,000 of surety bond amount.  Two to three years premium payable in advance; the first year premium is considered fully earned.  The 2nd and 3rd year premiums are pro-rated returned upon receipt of the original bond.  The amount of the bond will need to be twice the personal property in the estate or guardianship.  If real estate is involved you will not need a bond to cover that unless you are going to sell the property.
Probate Court Appearances
The named executor under the will of the decedent will have to take an appointment with the probate division of the Circuit Court where the decedent used to live.  Depending on the locality you should be able to get an appointment within less than two weeks.  If you are out-of-town, the probate division will often adjust to your schedule.
If you live out of state as I do, understand you will likely need to travel the decedent's state to carry out some of your executor duties.  The named executor under the will of the decedent will have to take an appointment with the probate division of the Circuit Court where the decedent used to live, or have a local attorney make the appearance for you.   As the vultures descend on the estate they will care little about your work or family obligations.  You can seek reimbursement from the estate for travel and expenses but this will all have to documented and shown to the court.
Some out-of-state executors may be inclined to use the estate's attorney to handle many estate matters but this is irresponsible as the legal fees incurred will mean the decedent's heirs will receive less of the estate once distributed.  If you are inclined to do this because of medical, business, job or family obligations it may be best to reject being named executor on the will.  If for any reason you believe you cannot effectively do the duties of executor, then it would be senseless to take on the legal obligations by doing so.
If the estate is subject to probate as it will likely be where a will is involved, the state may want someone (another executor) involved who is subject to that states jurisdiction.  This may require the out-of-state executor to hire a probate attorney, financial advisor, or appoint someone local as co- or alternate executor.  The website http://miorinilaw.com/lawyer/Commonwealth-of-Virginia_cp2607.htm states the following:
  • You will then receive your Letters of Administration, proof of your appointment and a booklet to assist you with your new duties
  • Give notice of your appointment to the heirs-at-law within a month from your appointment and file a certificate of notice with the court
  • File an inventory of assets within four months of your appointment
  • File an accounting within sixteen months from your appointment unless you can file a “Statement in Lieu of an Account"
How much is Executor Compensated?

Compensation for an Executor in Virginia is determined in the sole discretion of the court which has jurisdiction over the estate.  As a general guideline, courts have determined that an executor is entitled to whatever fee is fixed by the will.  Where a specific fee was not fixed, the courts have considered reasonable a fee equal to 5% of the assets.  This could be reduced to a 2.5% commission, where the executor was not entitled to sell the real property of the estate, but only to deliver it in kind.
While there is no specific rate set by statute in Virginia, many jurisdictions have established guidelines for determining an Executor’s Commission, based on the complexity of the estate, the responsibilities assumed by the executor, and the amount and type of professional services required to administer the estate.  For example, the Commissioner of Accounts of Fairfax County has established guidelines for Executor Commissions, which are published.  In general, these guidelines allow for an Executor’s Commission as follows:
On income: 5% of income receipts (not including capital gains) realized during each accounting period.

On principal: A fee based upon the inventory value, including amended inventories, of the decedent’s probate assets in accordance with the following schedule:
  • First $400,000 - 5% 
  • Next $300,000 - 4% 
  • Next $300,000 - 3% 
  • Balance over $1 million - 2% 
  • Balance over $10 million - By prior agreement with the Commissioner
 The Fairfax County website includes further details regarding Executor’s Commissions.  Note that such compensation may be increased or decreased in the Commissioner of Accounts’ sole discretion, based on various factors.  Executors are not required to wait until the estate is closed to take their compensation; however, compensation may be forfeited if the proper account is not timely filed.  Keep track of duties, time spent, and costs personally incurred as evidence of due diligence in seeking adequate compensation, particularly where complications occurred.  (Note: Fund managers and account administrators will typically NOT tell you when and where you have made a mistake.  They will simply reject your distribution request without notice.  When you call to find out what happened they will often just send you blank forms to fill out from scratch.  Rule:  Don't make mistakes!  This eliminates the most common complication.)

Reasonable fees for attorneys, accountants and/or investment advisors may be reimbursed if necessary for the proper administration of the estate.  However, if an executor chooses to use an attorney or accountant for the basic administration of the estate, this may be deducted from the Executor’s Commission, depending on a number of factors considered by the Commissioner of Accounts.  Factors can include how well documented your time and expenses are, and believability of the documentation.




Administrator and Executor bonds (also called Probate Bonds) are required by county courts in Virginia of persons appointed to handle a deceased's estate. These bonds generally guarantee that all the estate debts will be satisfied and that the remaining assets will be properly distributed to the appropriate heirs. Because of the complexities involved, the surety usually requires that the applicant obtain the assistance of an attorney, although we do have markets that will consider bonds for qualified applicants without an attorney.  Bond amounts are determined by the court.  Bond premiums must be paid annually until the estate is properly settled.

Summary

There are many costs that can easily build up in managing and distributing an estate.  This article does not pretend to cover them all.  For example, we have not gone into detail about burial costs, and others for which the estate is responsible. Instead, we have tried to discuss a variety of costs related to an executor's distribution and management of the estate in question.  There is much more to learn and be familiar with in Virginia and elsewhere.  I hope this series has provided some insight into these matters and given your ideas on where to go from this point to make your executorship a successful one.

(See:  http://www.vaela.org/for-the-general-public/71-the-probate-process-in-virginia.html,http://www.courts.state.va.us/courts/circuit/resources/probate_in_virginia.pdfhttp://www.tax.virginia.gov/site.cfm?alias=Probate,http://law.freeadvice.com/estate_planning/probate/virginia-probate-basics.htm,http://www.usafa.edu/superintendent/ja/LivingTrust.cfm?catname=JAhttp://info.legalzoom.com/can-executors-live-out-state-22047.html)

Glossary:

Probate - is the process of "administering" and distributing a deceased person's assets.  Probate includes recording the will in the records of the Clerk's Office, and usually includes appointing an executor, who is supervised by the court in the administration and distribution of the estate.

Decedent - An individual who has died.  The term literally means "one who is dying," but it is commonly used in the law to denote one who has died, particularly someone who has recently passed away.  A decedent's estate is the real and Personal Property that an individual owns upon his or her death.

Surety - A person who assumes legal responsibility for the fulfilment of another's debt or obligation and himself becomes liable if the other defaults.  2. Security given against loss or damage or as a guarantee that an obligation will be met; a pledge, guaranty, or bond.

Fiduciary - Of or relating to a holding of something in trust for another:  a fiduciary heir; a fiduciary contract.