T orah P ortion
The Day We Stop in the Name of Love
CAN DL E L IGHTIN G
Oct. 9
Oct. 16
6:11 p.m.

6:01 p.m.

prayer for rain (Geshem) is
added to the repetition of Musaf
and thus begins the period
of an additional call for the
appropriate amount of rain in
the year ahead in our prayers,
which lasts until Passover.

The earliest rabbinic refer-
ence to Shemini Atzeret calls
it yom tov acharon shel ha-hag,
the last day of the festival.

The Talmud (Taanit 20b-31a),
however, declares, “The eighth
day is a festival in its own right.”
At the same time, the Talmud
(Taanit 28b) attempts to distin-
guish it from Sukkot, as there
are 70 temple sacrifices given
throughout Sukkot, compared
to only one given on Shemini
Atzeret. The Sefer HaChinuch
adds that by the holiday of
Shemini Atzeret (which is the
eighth day of Sukkot), although
we have no special command-
ment on the day, we do not need
anything to focus our happiness
on the miracle of life itself and
the Source of All.

The Sefer HaChinuch goes
on to say that the sages have
told us that, in reality, Shemini
Atzeret is not the eighth day of
Sukkot, but rather a separate
holiday, which occurs at the end
of the Sukkot holiday. Building
on the midrash (Bamidbar
Rabbah 21:24), “let us now
rejoice together, you and I, with
whatever you can find ...”), the
sages are described as taking us
into the realm of “Divine inner
wrestling.” No big sacrifices,
no ornate rituals, forget the big
meal — let us keep our connec-
tion simple and focused on
our relationship, not outward
practices and symbols.

For our biblical ancestors, I
can only imagine what it meant
to look at each other face to face
in the Jerusalem where they had
gathered from so many locations
to celebrate the final big harvest.

They faced the temporality and
vulnerability of life ahead, the
reliance on rains for survival
and, in those days, a half a year
before Passover could offer the
possibility of regathering at a
time no other Jewish holidays
were on the calendar.

Will the earth be our
sustainer or our grave? Will
we live through all the uncer-
tainty ahead and be able to
gather again to rejoice in liber-
ation, freedom and just rulers
and leaders? There is much to
identify within the poignancy
and intimacy of Shemini
Atzeret that resonates with our
current political, socio-eco-
nomic and ecological upheaval.

What will the world look
like when we are next able to
gather again safely in person?
For the sages and our
people post-Temple times, they
reveal their own inner struggle
with what it means to detach
from each other after such an
intense month of introspec-
tion, soul-baring and then
harvesting our experience.

They interpret God’s longing
and difficulty of saying goodbye
into the eighth day of Sukkot as
telling us “Please, stay with me
one more day, as it is difficult
for me to part with you, so I will
add on one more day, so you
can spend with me and each
other before your departure”
(Rashi on Leviticus 23:36).

The Zohar further suggests
that we may have some leftover
spiritual work from all the
Holy Days, which is to forgive
ourselves for our failings and
also commit to the change we
may have become aware of
needing to enact. “From now
on, for one day, let me and you
rejoice. This is the meaning
of the verse “On the eighth
day you shall have a solemn
assembly; ‘you’ means offering
sacrifices for yourselves”
(Zohar 3, Emor 104:2).

When all the prayers have
been offered for the Yamim
Noraim and Sukkot, all the high
rituals and sermons offered —
our tradition, in ever-evolving
interpretation and expression,
brings us back to each other,
the earth and the breath of all
life in the bonds of love.

I would add to the centuries
of thought, “If you remember
nothing else — remember our
connection, remember the
love that exists by virtue of
creation itself, and our ability
to be together as all people and
creatures these last days, and
seal that love and connection
in your own hearts for time-re-
lease over the year ahead. We
will leave our intense days of
communal return, reflection
and celebration to meet the
future head on and be active
players in it for the sake of
peace, justice, liberty and a
fairly represented voice for
all. Remember in the quiet
of Shemini Atzeret that love
remains when all the external
trappings fade.”
As we gather to celebrate
Shemini Atzeret, we remind
ourselves that this content does
not depend on a particular
commandment, place or situa-
tion. Stop — in the name of love! l
criticism from more secular
Israelis about why the entire
Continued from Page 13
country is under lockdown. But
even without those cases, the
to murder earlier this month. country would have an infec-
And the Shas Council of Torah tion rate that exceeds what
Sages on Sept. 29 called for public health experts say is safe.

prayer services to be held outside
only and according to current “Don’t call me a freier”
coronavirus regulations.

The word “ freier” in Hebrew
Right now, haredi Israelis roughly translates to “sucker”
make up 40% of new cases, — someone who gets taken
despite amounting to just 12% advantage of. Avoiding being a
of the population. That propor- freier is a top priority in Israeli
tion has continued to generate culture these days — a concept
that is a far cry from the socialist
kibbutz culture that reigned in
the country’s early days.

In the context of the
pandemic and social distancing,
the anti-freier line of thinking
goes: Why should I adhere to
the coronavirus restrictions
when I see my neighbors and
friends flouting the rules? Why
should they enjoy the opened
economy and life without a
mask, and not me?
That culture may be hurting
Israel’s ability to contain the
virus. In Haaretz, Anshel Pfeffer
wrote that Israelis have been “too
busy looking at other sectors
and demanding ‘equal’ rights to
be infected.” In The Jerusalem
Post, Liat Collins wrote, “Now
is the time to fear the spread of
corona, not the Israeli fear of
being considered a ‘ freier.’”
There’s also the psycholog-
ical downside of that successful
reputation for rising to meet a
crisis. More Israelis have died
of COVID-19 than from terror
attacks, but with sickness and
death hidden away inside
hospitals, the pandemic is not
eliciting the same reaction.

“Israelis can sometimes be a
little bit too resilient,” said Alison
Kaplan Sommer, a journalist at
Haaretz, said during a recent
panel discussion. “Our fear
threshold is very high. We lived
through all of these traumas
and all of these wars and that’s
damaged us in our ability to
take this virus seriously. ... The
national psychology is a big part
of the story.” l
BY RABBI SHAWN ZEVIT
Shemini Atzeret
“ON THE EIGHTH DAY (of
Sukkot), you will have a holy
day ... it is a day of cessation,
of quiet and solemn gathering
(“Atzeret”) (Leviticus 23:36).

This Shabbat and weekend
— depending on whether you
celebrate seven or eight days of
Sukkot and, depending on this,
whether you combine or add
on to the eighth day the later
celebratory day of Simchat Torah,
completing the yearly cycle
of Torah reading — comes the
rather obscure Shemini Atzeret.

A part of Sukkot? A separate
festival in its own right? The
Torah leaves it open for us to
interpret. Although the observances
of Shemini Atzeret generally
share the characteristics of the
rest of Sukkot, there are four
significant differences.

The first is that there is no
more shaking of the lulav and
etrog. Second is that although
we have our meals and recite
Kiddush in the sukkah (though
customs vary), we no longer
say the blessing to sanctify us
through the commandment
to dwell in it, as we did the
previous seven days. The third
is that in the synagogue, after
the Torah reading, we recite
the memorial prayer (Yizkor).

And finally, the special
Israel 28
OCTOBER 8, 2020
JEWISH EXPONENT
Rabbi Shawn Israel Zevit is the
rabbi at Mishkan Shalom in
Philadelphia, co-founder/director
of the Davennen Leader’s Training
Institute, associate director of the
ALEPH Hashpa’ah program and co-
chair of the clergy caucus of POWER
Interfaith PA. The Board of Rabbis
of Greater Philadelphia is proud to
provide diverse perspectives on
Torah commentary for the Jewish
Exponent. The opinions expressed
in this column are the author’s own
and do not reflect the view of the
Board of Rabbis.

JEWISHEXPONENT.COM



COMMUNITY NEWS
The Jewish Federation of Greater Philadelphia mobilizes
financial and volunteer resources to address the
communities’ most critical priorities locally, in Israel and
around the world.

Year-End Tax Planning
FOLLOWING A TUMULTUOUS START to the year, there are
several factors that may influence key year-end tax and chari-
table planning decisions. The pandemic continues to impact the
economy, and the upcoming election may result in significant
changes to the income tax and the estate and gift tax regimes.

State and local governments are facing unprecedented budget
crises that could lead to new or larger tax burdens.

“The importance of 2020 and 2021 tax and charitable planning
discussions with all of our business and individual clients,
commencing after the election outcome is known, will be more
important than ever,” said David Gold, Treasurer of the Board of
Directors of the Jewish Federation of Greater Philadelphia.

While the election results will greatly impact future tax policy,
regardless of the outcome, the economy will likely still be in a
recession. It will be even more difficult to raise sufficient revenue
to support government spending including key social safety net
programs such as Social Security, Medicare and Medicaid.

Differing tax agendas could bring significant changes: The
Trump tax plan for the second term revolves around making
permanent several key provisions of the Tax Cuts and Jobs Act
(TCJA) of 2017 as well as a potential cut in the tax rate on capital
gains and dividends. The Biden tax agenda may reimpose a top
income tax rate of 39.6% above $400,000 and taxing capital gains
and dividends at ordinary income tax rates for those taxpayers with incomes
over $1 million.

Stradtatte, Getty Images
Key considerations for year-end decisions:
Tax rates: The prospect of increased tax rates in 2021 could lead some to
second-guess the typical planning mantra of “deferring income and accelerating
deductions” to reduce the current year’s tax bill. Effective tax rates and the value
of deductions may be worth more in 2021 if Congress does impose a tax increase
next year. However, recently enacted tax legislation, as well as some other
long-standing planning techniques, could be beneficial in 2020.

Planning idea: The CARES Act, enacted to provide COVID-19 relief, enables
the current deduction of up to 100% of adjusted gross income for cash gifts to
charity (other than donor-advised funds, supporting organizations, and private
foundations). Individuals considering large cash donations may find this benefi-
cial. The IRA charitable rollover remains an attractive alternative to those over
age 70½ who may not otherwise be able to itemize their deductions and claim a
tax benefit from a charitable contribution. Congress has suspended the pension
rules imposing “required minimum distributions,” but rollover contributions to
qualified charities could still make sense for some.

Taxes on capital gains could rise dramatically: Under Biden’s plan, taxes on
capital gains could almost double to 39.6% for taxpayers earning more than $1
million. Planning idea: Clients with appreciated assets may want to consider selling
before year’s end to lock in more favorable tax rates or consider donating those
appreciated assets to charity to take advantage of the larger deduction based on the
fair market value of the asset at the contribution date rather than selling the asset,
paying capital gains taxes that might be due and then contributing the proceeds.

Estate taxes are likely to increase: Under the TCJA, Trump increased the gift
and estate tax exemption from $5 million to $10 million with inflation adjust-
ments, bringing that amount to $11.58 million for this year. Individuals can gift
JEWISHEXPONENT.COM up to this amount without paying tax during their lifetime. Anything remaining
can be used to offset estate taxes at death. Biden has mentioned plans to reduce
the gift and estate exemption to a level closer to pre-TCJA amounts of $5 million.

Planning idea: Consider gift transactions before year-end in order to take
advantage of the higher exemption amount and remove future appreciation from
the estate. A number of estate planning techniques can be utilized, including trans-
ferring assets to charities now through charitable lead annuity trusts.

Cost basis step-up of bequeathed assets may be eliminated: Under current
law, heirs receive appreciated assets with a step-up in basis to fair market value
at the time of death. The Biden plan proposes to eliminate this rule, making
transfers at death taxable. This “taxable recognition event” would occur even if
the beneficiaries do not sell the asset.

Planning ideas: Gifts at death to charity would be exempt from the Biden plan
tax changes. However, donors who are considering making such gifts may wish
to accelerate these transfers in order to provide significant support to charities
now, as many charities face increased costs and potential decreases in fundraising
during the pandemic.

In the event that Biden wins the election, it may make sense to consider shifting
certain assets, especially those likely to continue to appreciate in value to others in
lower tax brackets such as younger generations and potentially defer capital gains
taxes that might otherwise need to be triggered.

Endowment professionals at the Jewish Federation of Greater Philadelphia
remain available to work with you and your other professional advisors to
maximize the benefits of these and other tax planning strategies for you
and the Jewish community. For more information, contact Jennifer Brier,
Interim Director, Planned Giving and Endowments, jbrier@jewishphilly.org or
215-832-0528. Content is for informational purposes only and should not be construed as
legal, tax or financial advice. When considering gift planning strategies, always
consult with your own legal and tax advisers.

JEWISH EXPONENT
OCTOBER 8, 2020
29