| Now is the time to think about housing and parsonage allowances for your ministers. An allowance is the most valuable tax benefit a minister receives, so making sure everything is in order ahead of the new year is a worthwhile endeavor, to say the least. In last week’s webinar about year-end tasks featuring attorney and senior editor Richard Hammar, several viewers asked whether an allowance needs to be documented and set every year, especially if so-called “safety net” language is already captured in writing from a previous year. Hammar’s answer? Include the safety net language, yes, and review and set the allowance annually. If you want to know why, watch the recording on-demand for free. Remembering a Colleague and Friend: You may not recognize the name Michelle Dowell. But you invariably know her work. And that’s what makes sharing this so hard. We lost Michelle last week, suddenly and unexpectedly at the age of 35, to an undiagnosed heart condition. Our team is crushed. While we rejoice knowing she is in the presence of our Savior, the loss still cuts painfully deep. Starting in 2008, Michelle handled a wide array of projects and tasks for Church Law & Tax. She prepared numerous e-newsletters for distribution (including this one), readied countless articles for print and online publication, designed downloadable resources, and occasionally penned or compiled pieces, including our recent recap of this year’s Top 10 articles. She also played a pivotal role within our team, whether tracking web analytics, pinning down conference details, researching reader questions, or handling birthday celebration assignments. Michelle frequently solved problems before we knew they even existed. We often referenced her as the “glue” that kept our team together. But Michelle was much more than that, too. She loved the Lord, and modeled Christlikeness to everyone around her. She was a gentle soul who worked with a servant’s heart and possessed that rare and marvelous ability to listen—truly listen. She was a devoted wife to her husband Danny and a dear friend to many. As a reader, you are part of our ministry family. Your prayers and support for us and for Michelle’s family in the days ahead are as needed as they are welcomed. And the next time you read something from Church Law & Tax, please think of Michelle. It may not formally carry her name on it. But it most certainly carries her indelible touch. | 