Tuesday, September 1, 2015 OBITUARIES Regina Cain


1941-2015 Retired school principal and


district administrator Dr. Regina Cain passed away on July 24 af- ter a lengthy illness. She was 74 years old.


Cain worked in the Tustin Uni-


fied School District for 28 years. She began as an assistant princi- pal at C.E. Utt Middle School in 1972. Over the years, she served as coordinator of secondary edu- cation, principal and assistant principal


at Columbus Tustin


Middle School, principal at Hew- es Middle School, coordinator of special education, administrator on special assignment and direc- tor of special projects and evalu- ations. She retired in June 2000. Dr. Cain is survived by her sis-


ter and several nieces and neph- ews.


Richard


Morris Gates 1938-2015


and colleagues to be a kind, gentle, caring individual, never choosing to be in the limelight. He lived his Christianity, was in- telligent, hardworking, compas- sionate, dedicated to his family, his patients and loyal to his USC Trojans. He was born to Inez and Lester Gates on June 30, 1938, in Whittier. Rich was raised in Montebello,


and met Diane, his wife of 50 years, through his affiliation with the Masons and the DeMolay or- ganization. He pursued his doc- tor of dental surgery degree at USC, graduating in 1963. After college he served as an officer and dentist for the U.S. Army in Thailand during the beginning of the Vietnam War. In 1965 he and Diane were married and settled in Anaheim, moving to Villa Park in 1974, where they have resided for 41 years. Throughout his lifetime Rich has been chosen to service in leadership positions in sev- eral organizations, including the DeMolays, Key Club, USC Fra- ternities, YMCA, Rotary Club, Presbyterian Church, Assistance League of Orange Advisory, and Orange County Dental Society’s Peer Review. He excelled at ten- nis and strived to one day shoot his age in golf. He is survived by his wife Di-


Dr. Richard Gates, 77, went


home to be with his Lord and Savior on Aug. 21. Rich was known by his patients, friends


ane; their daughter, Laura Gates (grandchildren Daniel and Sarah Gates); their daughter, Beth Reid, and her husband Ryan Reid. “A Celebration of Life” memorial service will be held at Canyon Hills Presbyterian Church, 190 S. Fairmont, Anaheim Hills on Sat- urday, Sept. 26 at 10:30 a.m. In lieu of flowers, donations


may be made to Canyon Hills Presbyterian and designated for the Richard Gates Memorial Fund.


1944-2015 Noreen Bryce Gruebl, born in Johannesburg, South Africa, and a resident of Orange for over 28 years, passed away July 18. She was married to Juergen Michael Gruebl, and was an active and beloved member of the Orange Park Acres Women’s Club, Tus- tin Area Women’s Club, Anaheim Hills Women’s Club, American Business Women’s Association, the Republican Women’s Federa- tion and the Elks Club of Santa Ana. She was a beloved and de- voted member in her parish, St. Paul’s Episcopal Church, and a community volunteer that will be remembered fondly. She is survived by her extended family in South Africa. Services for Noreen will be


held at 11 a.m. on Sept. 19 at St. Paul’s Episcopal Church, 1221 Wass Street in Tustin. Donations in her memory may be made to St. Paul’s Episcopal Church.


Grab yer partner, do-si-do


The Orange Coast Lariats


square dance club will host a new beginner class starting Sept. 10 at First Christian Church, 1130 E. Walnut St., Orange, and continuing every Thursday from 7:30-9:30 p.m. The class will be open to newcomers for three weeks. Dress code is casual, no experience required and every- one is welcome to come, make new friends and have a good time. The first lesson is free, and $5 per person per lesson thereafter. For additional information,


call Sue (714) 772-2011 or go to orangecoastlariats.net.


Bryce Gruebl Real Estate By


Foothills Sentry Noreen


Ken McCord


Selling your house? Capital gains quick review


OC homeowners are seeing


their properties approach previ- ous highs in many neighborhoods. I thought it might be a good time to review the Taxpayer Relief Act of 1997 for home sellers. When you sell your home, you


may be exempt from capital gains tax. If you are single, you will pay no capital gains tax on the first $250,000 you make when you sell your home. Married couples enjoy a $500,000 exemption. There are, however, some restric- tions on this exemption. In order for the sale to be ex-


empt, based on the IRS rules, the home must be considered a pri- mary residence. These rules state that you must have occupied the residence for at least two of the last five years. It is possible in a rising market like this that you could have bought a house one year ago and would be required to pay capital gains tax on the gain if you sold it. This rule does, how- ever, allow you to convert a rental property into a primary residence because the two-year residency requirement does not need to be fulfilled in consecutive years. Let’s say you bought a house, but had to rent it out after a year. You then rented out the home for the next three years and, when the tenants moved out, you moved back in for another year. At the end of this five-year period, you will be able to sell your proper- ty without having to pay capital gains tax. For married couples, only one


spouse needs to own the home, but both must have lived there


VPCS Foundation seeks board members


The Villa Park Community Services Foundation (VPCSF) is currently seeking residents inter- ested in serving on its board of di- rectors. Often considered the Vil- la Park “recreation department,”’ the foundation hosts many free events throughout the year. The Great American Picnic, Concerts in the (Villa) Park, mov- ie nights, HalloweenFest, Santa Tour by fire truck and Dryland Boat Parade are organized by vol- unteers and financially supported


by local donors and businesses as well as corporate grants. The foundation partners with


other organizations and schools in Villa Park, offering materials and financial resources to improve the quality of life for the community. All foundation directors are volunteers.


The board meets


on the second Monday of each month at 6 p.m. in the VP com- munity room. Director applications can be found at vpcsfoundation.org.


two years to qualify for the joint filing $500,000 exclusions. For divorced or separated spouses, if either meets the two-of-five test, and one lives there by court order, each can exclude $250,000. There’s a break for sales due


to job changes, bad health, or unforeseen circumstances, even if the two-year residency test isn’t met. The percentage of the $500,000 or $250,000 exclusion that can be claimed depends on the fractional part of the two-year period that the home was owned. The other major restriction is


that you can only benefit from this exemption once every two years. Therefore, if you have two homes and lived in both for at least two of the last five years, you won’t be able to sell both of them tax-free. This act has been beneficial


for homeowners because it has significantly changed the impli- cations of home sales. Before the act, sellers had to roll the full value of a home sale into another home within two years in order to avoid paying capital gains tax. This, however, is no longer the case, and the proceeds of the sale can be used in any way the seller sees fit. Of course, before listing your


home for sale, consult with your CPA or attorney to make sure these exemptions apply to your situation. This is your money and requires professional advice. These exemptions sure do


make a huge difference in the OC where our lovely cottages on postage-size lots cost as much as small towns elsewhere.


VP named to safest


Page 21


cities list Villa Park residents may be


pleased to know that their “Hid- den Jewel” rates number 31 in California’s list of the state’s saf- est cities. The list is determined by analysis of FBI crime criteria from 417 California towns and cities, including data on violent and property-related crimes. Or- ange rated number 89, and Tustin was named in the 101 spot.


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