Space News: Partial eclipse of the Strawberry Moon

On Monday, June 4, there's going to be a full Moon. According to Native American folklore it’s the Strawberry Moon, so-called because the short season for harvesting strawberries comes during the month of June.

This strawberry’s going to have a bite taken out of it.

At 3 a.m. am Pacific Daylight Time, not long before sunrise on June 4, the Moon passes directly behind our planet.

A broad stretch of lunar terrain around the southern crater Tycho will fall under the shadow of Earth, producing the first lunar eclipse of 2012.  

At maximum eclipse, around 4:04 am PDT, 37 percent of the Moon's surface will be in the dark.

Because only a fraction of the strawberry moon is shadowed, astronomers call this a partial eclipse. But it's totally beautiful.

The eclipse is visible in North and South America, Australia, eastern parts of Asia and all across the Pacific Ocean.  

On the Atlantic side of the United States, the eclipse occurs just as the Moon is setting in the west – perfect timing for the Moon illusion.

For reasons not fully understood by astronomers or psychologists, low-hanging Moons look unnaturally large when they beam through trees, buildings and other foreground objects.

In fact, a low Moon is no wider than any other Moon – cameras prove it – but the human brain insists otherwise.

The eclipsed Moon, hanging low in the west at daybreak on June 4, will seem extra-large to US observers east of the Mississippi. The fact that the extra size is just an illusion in no way detracts from its visual appeal.

The Sun-Earth-Moon alignment that causes this eclipse is the second of three rapid-fire celestial line-ups.  

First there was the annular solar eclipse of May 20, when the Moon moved between Earth and the sun to turn our star into a “ring of fire.”   

The lunar eclipse of June 4 reverses the order of the Earth and Moon, so that the Moon is eclipsed instead of the Sun.

Finally, we have the transit of Venus on Tuesday, June 5, and Wednesday, June 6, when the second planet moves directly between the Earth and sun.

Backyard astronomy doesn't get much better than this.

Wake up before dawn on June 4 and savor the sweet eclipse of the Strawberry Moon.

Dr. Tony Phillips works for the National Aeronautics and Space Administration.

Estate Planning: Good record keeping practices for trustees

A trustee is required to keep complete and adequate records for both tax and non tax reasons under California and federal laws.

First, a trustee has a duty to account to beneficiaries, and to report information about trust assets, liabilities and finances when requested by a beneficiary with a current vested interest.

Second, a trustee has duties to pay required taxes and report to federal, state, and local taxing authorities. California charitable trusts also must notify and report to the California Attorney General.

Records to maintain fall into three broad categories: (1) legal documents; (2) a trustee’s log (diary); and (3) financial, asset and tax documents.

Let us consider each category.

A trustee should keep all original legal documents and correspondences. The record keeping system entails document folders and an index. The original trust document and all its amendments and any restatements should be preserved.

Likewise any other legal documents pertinent to settling the trust – like promissory notes, court orders, tax documents, accountings and correspondences to beneficiaries, attorneys, accountants and others – should be kept.

The foregoing only works to the extent that matters are documented. Hence trustee, or his or her attorney, will not rely simply on oral communications with beneficiaries but will follow up in writing to document oral communications.

A trustee should keep a chronological trustee log (diary) from the very outset. Entries should detail all time spent (on a daily basis), discretionary decisions, meetings, travel and out of pocket expenses in furtherance of trustee duties.

A detailed log will show the basis for all discretionary trustee decisions: The legal authority relied upon; the professional advice that was obtained; and the critical information and documents that were considered in making the judgment.

For example, consider a trustee with discretionary authority over whether or not to keep paying a beneficiary’s college tuition.

The trustee will diary his or her consideration of the beneficiary’s academic performance, extenuating circumstances, and any other factors relevant to deciding whether the beneficiary is likely to complete a degree.

The importance of a detailed trustee log becomes all too apparent if and when a beneficiary ever challenges a trustee’s actions or objects to the amount of trustee’s fees.

The reasonableness of trustee fees depends in part on the time, effort and complexity involved. The trustee diary should document such factors.

A formal trust accounting to beneficiaries discloses all trust assets and transactions (i.e., receipts of income, payment of expenses, disposition of assets, and distributions to beneficiaries).

In order to have the information necessary to prepare an accounting that meets California legal requirements, a trustee will need to keep all inventories, appraisals, invoices, income receipts, bank statements, canceled checks, check ledger, tax returns, a trustee log, any prior accountings, and anything else with relevant information.  

For example, take a payment to a contractor for a repair to a residence owned by the trust to get it ready for sale.

The accounting will need to say what repairs were made, to what residence and whether or not the contractor is related to the trustee; in addition to showing the amount and date of the payment. A contractor’s invoice, with this information, is, therefore, a necessary document to keep.

How long a trustee preserves the records varies.

For tax reasons records are usually kept three years after the filing of a tax return, but some records must be kept for up to seven years.

For non tax reasons, beneficiaries have three years from receipt of an accounting to file objections; this can be reduced to 180 days by the trust instrument (with a special warning notice provided with the accounting).

Dennis A. Fordham, attorney (LL.M. tax studies), is a State Bar Certified Specialist in Estate Planning, Probate and Trust Law. His office is at 55 First St., Lakeport, California. Dennis can be reached by e-mail at This email address is being protected from spambots. You need JavaScript enabled to view it. or by phone at 707-263-3235. Visit his Web site at www.dennisfordhamlaw.com .

UPDATE: No injuries from tractor trailer crash, diesel spill contained before hitting lake

LAKE COUNTY, Calif. – There were no injuries in a late Thursday night crash along Highway 20 that involved a FedEx tractor trailer and two other vehicles, and officials said a large diesel spill that resulted from the wreck was contained before it reached Clear Lake.

The crash occurred at about 11:45 p.m. Thursday on Highway 20 east of Clearlake Oaks, according to the Friday report from California Highway Patrol Officer Kory Reynolds.

Reynolds said Joseph Shanks, 37, of McKinleyville was driving a FedEx big rig towing two trailers eastbound on Highway 20 at 40 miles per hour west of Clearlake Oaks.  

Stephen Wooldridge, 29, of Clearlake also was driving eastbound on Highway 20 behind the FedEx truck in his 1999 Chevrolet Tahoe, Reynolds reported.

Wooldridge attempted to pass the FedEx truck when he observed a westbound 2004 Chevrolet Cavalier driven by Sarah Hail, 18, of Eureka, according to Reynolds.

Wooldridge turned to the right but struck the right front of the Cavalier. Reynolds said Wooldridge’s vehicle veered off the Cavalier and then struck the FedEx truck.  

Reynolds said the FedEx truck struck the rock guard rail on the south shoulder, which ruptured the right side fuel tank spilling diesel fuel onto the roadway.  

The FedEx truck continued over the guard rail and into Clear Lake. Reynolds said the truck and one of its trailers then caught fire.  

Northshore Fire Protection District responded and extinguished the fire, Reynolds said. Reports from the scene early Friday morning had indicated that the fire had been contained to the big rig and the first trailer.

Caltrans also responded to the scene and contained the fuel spill to the roadway, said Reynolds. Radio reports had estimated has much as 200 gallons of fuel had been spilled. Reynolds said none of it reached Clear Lake.

A Lake County Sheriff’s Office Marine Patrol unit also responded and assisted Northshore Fire in placing containment booms in the water, officials reported.

There were no injuries reported in the collision, Reynolds said.

Reynolds said the collision is still under investigation by CHP Officer Ryan Erickson.