Surrey Services of Devon Pennsylvania has partnered with Penn Memory Center to offer a free lecture series about Alzheimer's and dementia.
The first lecture is entitled: Conundrums in Research on the Aging Mind. The lecture will be held Friday, February 20, 2016, from 9:30 to 11 a.m. at Surrey Services, 60 Surrey Way, Devon, PA, The lecturer will be Stephen E Arnold, M.D.
Other lectures held later include: How Early Can We Diagnose Alzheimer's Disease? This lecture will be held on Friday, March 20, 2015. Next is Cognitive Aging and Cognitive Fitness: A Proactive Approach, held on Friday, April 17, 2015. The final lecture is Caring for the dementia Caregiver which will be held on Friday, May 15, 2015.
For more information, or to register, call Nicole at Surrey, Senior Services of Devon PA 610-647-9172.
Bob Gasparro, Esq
Lifespan Legal Services, LLC
robert.gasparro@lifespanlegal.com
Showing posts with label Alzheimer's. Show all posts
Showing posts with label Alzheimer's. Show all posts
Friday, January 30, 2015
Saturday, October 25, 2014
Philadelphia Area Alzheimer's Walk. on November 9, 2014. Would You Like to Pledge?
The Philadelphia 2014 Walk to End Alzheimer's takes place on November 9, 2014, in South Philadelphia. If you would like to pledge, please contact the office at 484-451-6612.
For those willing to pledge $100. or above, I, Bob Gasparro, take you there live. You will receive an internet address so you can watch a live broadcast on YouTube, and feel as though you are in the middle of the march. I did this last year and you should know that the reception quality is not guaranteed throughout the walk, but it certainly was fun. Also, the broadcast will extend from the beginning of the walk to either the end of the walk, or the end of the battery. No refunds, but the money goes for a great cause.
There are some promising research studies that may prevent, end, or mitigate the effects of this disease. Treatment regimens learned from recent researched has already helped to make life more comfortable for those afflicted. When one considers that over 40% of those past the age of 85 are afflicted with the disease, you can appreciate how important the work done by the Alzheimer's Association is.
Bob Gasparro
For those willing to pledge $100. or above, I, Bob Gasparro, take you there live. You will receive an internet address so you can watch a live broadcast on YouTube, and feel as though you are in the middle of the march. I did this last year and you should know that the reception quality is not guaranteed throughout the walk, but it certainly was fun. Also, the broadcast will extend from the beginning of the walk to either the end of the walk, or the end of the battery. No refunds, but the money goes for a great cause.
There are some promising research studies that may prevent, end, or mitigate the effects of this disease. Treatment regimens learned from recent researched has already helped to make life more comfortable for those afflicted. When one considers that over 40% of those past the age of 85 are afflicted with the disease, you can appreciate how important the work done by the Alzheimer's Association is.
Bob Gasparro
Wednesday, May 14, 2014
You May Take Steps Against Alzheimer's Today
As an Elder Lawyer, I frequently witness the effects of Alzheimer’s. I’ve had an opportunity to attend educational
sessions sponsored by the Delaware Valley Chapter of Alzheimer’s Association,
by local universities and hospice agencies. I completed a six week online course sponsored
by Johns Hopkins University in Maryland, and I am currently taking another six
week course offered by University of Tasmania in Australia. I accompany my
spouse, a gerontological nurse practitioner, at the annual meeting of her
professional association, where I have an opportunity to audit some of the
sessions and learn about new drugs and research projects associated with
Alzheimer’s.
I’ve come to learn about the functions of the five lobes of
a healthy brain, how they, and the hippocampus, are affected by Alzheimer’s. I learned all about nerve cells including their
dendrites, axons, synapses, myelin sheaths. I’ve learned about amyloid
plaques, Tau proteins, neurofibrillary tangles, and other components associated
with the disease. I know about the
Pittsburgh Project and how they finally found a chemical solution that will
help safely locate amyloid deposits in the human brain, but still are a few
years away from product development. I
know about the drugs in use, the cost of those drugs, and their effectiveness.
I would love to share
some of what I have learned:
1. Studies have demonstrated that stimulating mental
activity, seems to provide some protection from the disease.The mental activity must be challenging,
however, so cooking your favorite pot roast for the 100th time will
not count. Learning to speak a new language, to play a new musical instrument, new
skills, card games, mentally challenging games, attending school or holding
a job, do help.
2. Physical activity also provides some protection from the
disease. When you consider the fact that our brain activity consumes up to 20%
of our caloric intake, you can understand why it is important to get a good supply
of oxygen and nutrients to the brain through the blood vessels. Exercise helps promote
good circulation.
3. It is true that memory gets slower with age. Part of that
is because you must process more experiences when confronted with a task. Some
call that “wisdom.” Hence, a twenty year old may arrive at a quicker solution to a
problem, but because they have less accumulated information during their
lifetime, the solution is more apt to be incorrect. That does not mean that you
go brain dead as you age, it just means that it takes a second or two longer to
process information. That may be important if you are driving, but will not
affect your performance at most office jobs or other activities.
4. It’s okay to forget. “Senior Moments” are perfectly
normal. So you may forget where you left your keys, or forget where you parked
your car, or where you left your cell phone, and that’s okay. Only if you
completely forget how to start your car, or how to use your cell phone, should
you have serious concerns.
So, keep learning and stay active. It is not
a 100% guarantee but it moves the odds in your favor. Another thing you might consider doing is help fund
research. I expect to attend the 2014 Walk to End Alzheimer's next November 9,
2014, in Philadelphia, and you can sign on as one of my supporters any time
before the walk.
Bob Gasparro
Friday, March 14, 2014
Can you deduct 100% of Living Facility Costs in Pennsylvania?
In Pennsylvania, Assisted Living Facilities are governed by one set of rules, and Personal Care Homes are governed by another. Pennsylvania has 1,335 personal care homes, and 194 have licenses for secure dementia units. This article would apply to residents of personal care homes with secure dementia units as well as assisted living facilities.
Internal Revenue Code Section 7702B has special rules for deducting 100% of qualified long-term care costs as medical expenses. The costs of skilled care in a nursing home should normally be deductible, but deduct-ability of costs in an Assisted Living or Personal Care Home is less certain. To be deductible, long-term care costs in either of the latter must be rehabilitative services, maintenance or personal care services that are both required by a chronically ill individual and provided pursuant to a plan of care prescribed by a licensed health care practitioner.
What is a chronically ill individual? Section 7702B(c)(2) of the Internal Revenue Code tells us that it includes an individual who, within the past twelve months, has been certified by a licensed health care practitioner as meeting either of the two following descriptions: 1) He or she is unable to perform at least two activities of daily living (ADL's) without substantial assistance from another individual for at least 90 days due to the loss of functional capacity OR 2) He or she requires substantial supervision to be protected from threats to health and safety due to severe cognitive impairment.
To satisfy the first test, an individual would need assistance from someone else with two or more of the following activities (ADL's): eating, toileting, transferring, bathing, dressing, and continence. However, for purposes of this section of the tax code, the Congressional Conference Report states "It is intended that an individual who is physically able, but has a cognitive impairment such as Alzheimer's disease or other form of irreversible loss of mental capacity, be treated similarly to a person who is unable to perform at least two activities of daily living."
Just who can make the necessary certification required under this law? Section 7702B(c)(4) of the code states that a "licensed health care practitioner" includes any physician, registered professional nurse, or licensed social worker. Some elder law firms, including ours, have a contact with an advance practice nurse capable of making these certifications, when appropriate.
But remember, as stated in the first paragraph of this article, the services provided must be under a "plan of care." In Pennsylvania, nearly all nursing homes, assisted living facilities and personal care homes draft and maintain a plan of care. Nursing homes are required to do so by federal law, and the latter two facilities by virtue of DPW licensing regulations. As with certification of chronic illness, the plan of care must be prescribed by a licensed health care practitioner, which includes a physician, registered nurse or licensed social worker. It is important that the opinion of a licensed health care provider be prepared before admission. It is also important that a written plan of care be prepared at, or soon after admission.
If the above requirements are satisfied, then 100% of the costs (including room and board) of the housing arrangement are deductible under Section 7702B of the Internal Revenue Code, to the extent they were not reimbursed by insurance or governmental benefits. The expenses are deducted on Schedule A of form 1040.
If a patient or resident cannot satisfy Section 7702B's test, they may still deduct a percentage of costs which are attributed to nursing services, but not the percent attributed to room and board and personal services. This deduction is by virtue of IRS Code Section 213. Regulations under this section (Reg. 1.213-1(e)(1)(v) provide that if a patient's condition is such that the availability of medicare care in an institution is not a principal reason for presence there, only that portion of the cost of care in the institution as is attributable to medical care shall be considered as a cost of medical care. The typical percentage range attributed to deductible nursing services is reported as 30-40% of the costs in an assisted living facility.
To be deductible as an itemized deduction, the expenses must be over a percentage of adjusted gross income, typically 7.5% of AGI for those over age 65 and 10% for those younger. There are other limitations on itemized deductions not discussed here.
Stay well until the next post.
Questions, or ideas for future posts, are always welcome.
Bob Gasparro, Esq.
robert.gasparro@ lifespanlegal.com
Internal Revenue Code Section 7702B has special rules for deducting 100% of qualified long-term care costs as medical expenses. The costs of skilled care in a nursing home should normally be deductible, but deduct-ability of costs in an Assisted Living or Personal Care Home is less certain. To be deductible, long-term care costs in either of the latter must be rehabilitative services, maintenance or personal care services that are both required by a chronically ill individual and provided pursuant to a plan of care prescribed by a licensed health care practitioner.
What is a chronically ill individual? Section 7702B(c)(2) of the Internal Revenue Code tells us that it includes an individual who, within the past twelve months, has been certified by a licensed health care practitioner as meeting either of the two following descriptions: 1) He or she is unable to perform at least two activities of daily living (ADL's) without substantial assistance from another individual for at least 90 days due to the loss of functional capacity OR 2) He or she requires substantial supervision to be protected from threats to health and safety due to severe cognitive impairment.
To satisfy the first test, an individual would need assistance from someone else with two or more of the following activities (ADL's): eating, toileting, transferring, bathing, dressing, and continence. However, for purposes of this section of the tax code, the Congressional Conference Report states "It is intended that an individual who is physically able, but has a cognitive impairment such as Alzheimer's disease or other form of irreversible loss of mental capacity, be treated similarly to a person who is unable to perform at least two activities of daily living."
Just who can make the necessary certification required under this law? Section 7702B(c)(4) of the code states that a "licensed health care practitioner" includes any physician, registered professional nurse, or licensed social worker. Some elder law firms, including ours, have a contact with an advance practice nurse capable of making these certifications, when appropriate.
But remember, as stated in the first paragraph of this article, the services provided must be under a "plan of care." In Pennsylvania, nearly all nursing homes, assisted living facilities and personal care homes draft and maintain a plan of care. Nursing homes are required to do so by federal law, and the latter two facilities by virtue of DPW licensing regulations. As with certification of chronic illness, the plan of care must be prescribed by a licensed health care practitioner, which includes a physician, registered nurse or licensed social worker. It is important that the opinion of a licensed health care provider be prepared before admission. It is also important that a written plan of care be prepared at, or soon after admission.
If the above requirements are satisfied, then 100% of the costs (including room and board) of the housing arrangement are deductible under Section 7702B of the Internal Revenue Code, to the extent they were not reimbursed by insurance or governmental benefits. The expenses are deducted on Schedule A of form 1040.
If a patient or resident cannot satisfy Section 7702B's test, they may still deduct a percentage of costs which are attributed to nursing services, but not the percent attributed to room and board and personal services. This deduction is by virtue of IRS Code Section 213. Regulations under this section (Reg. 1.213-1(e)(1)(v) provide that if a patient's condition is such that the availability of medicare care in an institution is not a principal reason for presence there, only that portion of the cost of care in the institution as is attributable to medical care shall be considered as a cost of medical care. The typical percentage range attributed to deductible nursing services is reported as 30-40% of the costs in an assisted living facility.
To be deductible as an itemized deduction, the expenses must be over a percentage of adjusted gross income, typically 7.5% of AGI for those over age 65 and 10% for those younger. There are other limitations on itemized deductions not discussed here.
Stay well until the next post.
Questions, or ideas for future posts, are always welcome.
Bob Gasparro, Esq.
robert.gasparro@ lifespanlegal.com
Tuesday, November 5, 2013
Donate in the Name of a Friend or Relative Afflicted by Alzheimer's
Next Sunday I'll be participating in the Alzheimer's Walk at Lincoln Financial Center in Philadelphia. Will you support my effort by making a pledge to the Alzheimer's Association in the name of a loved one who either now has, or had the disease? If you do, you will receive a tax deduction for your contribution, and I'll place their name on my tee shirt when I participate in the walk. I'll also share photos or a YouTube of the walk. Click here for the donate page . (http://act.alz.org/goto/bobgasparro).
The odds are pretty good that you have a close friend or relative who suffered from Alzheimer's. Unfortunately, the odds are also good that unless they find a cure soon, you and I have to worry about the disease too. Until they find a cure, age is the number one cause of Alzheimer's. Today, 47% of your neighbors over age 85 are afflicted with the disease. Although it afflicts only 10% of those at age 65, that risk increases with each additional year of age, until it reaches that 47% by age 85. In Pennsylvania alone our population of seniors is expected to double by the year 2030 That means we might expect to see millions in our state afflicted by Alzheimer's, compared to the 280,000 cases of Alzheimer's today. This translates into a significant number of seniors who wander from their home, and a lot of unpaid care-giving by relatives of the seniors.
However, current research has made headway into finding a cure. Right now there are drugs that might temporarily restore functioning of someone with Alzheimer's even though there is no way of reversing or preventing the disease. Recent studies have found genetic markers and life habits associated with the disease, but much more research is needed.
As an Elder Law attorney, I am very familiar with the Alzheimer's Association. They not only help my clients by advancing research to end Alzheimer's and dementia, but they also work to enhance care for those living with the disease. Thanks to their research, caregivers get insight into how to structure a living area to minimize agitation, discomfort and falls of one afflicted with the disease. The Alzheimer's Association also helps organize support groups for caregivers.
As for the walk on Sunday, I am walking on the Miller Men Team. I found it too difficult to choose between the National Academy of Elder Lawyers team, and the many local teams sponsored by many of our local care providers on the Main Line. I choose to walk on a team in honor of personal friends.
Go here to donate in the name of a loved one and sponsor my walk. If you do, please send me an email at the address on the bottom of this post, telling me the name you want to be placed on my walking shirt. I'll also share with you, pictures I take during the walk by posting them on Picassa or YouTube and sending you the link.
I understand some readers might be reluctant to sponsor a lawyer, and that's okay too. My wife, a gerontological nurse practitioner is also on our team. If you are reading this and you are on a team who will be participating in the Walk next Sunday, then add a comment letting readers know about your team and how people can help sponsor your walk.
The odds are pretty good that you have a close friend or relative who suffered from Alzheimer's. Unfortunately, the odds are also good that unless they find a cure soon, you and I have to worry about the disease too. Until they find a cure, age is the number one cause of Alzheimer's. Today, 47% of your neighbors over age 85 are afflicted with the disease. Although it afflicts only 10% of those at age 65, that risk increases with each additional year of age, until it reaches that 47% by age 85. In Pennsylvania alone our population of seniors is expected to double by the year 2030 That means we might expect to see millions in our state afflicted by Alzheimer's, compared to the 280,000 cases of Alzheimer's today. This translates into a significant number of seniors who wander from their home, and a lot of unpaid care-giving by relatives of the seniors.
However, current research has made headway into finding a cure. Right now there are drugs that might temporarily restore functioning of someone with Alzheimer's even though there is no way of reversing or preventing the disease. Recent studies have found genetic markers and life habits associated with the disease, but much more research is needed.
As an Elder Law attorney, I am very familiar with the Alzheimer's Association. They not only help my clients by advancing research to end Alzheimer's and dementia, but they also work to enhance care for those living with the disease. Thanks to their research, caregivers get insight into how to structure a living area to minimize agitation, discomfort and falls of one afflicted with the disease. The Alzheimer's Association also helps organize support groups for caregivers.
As for the walk on Sunday, I am walking on the Miller Men Team. I found it too difficult to choose between the National Academy of Elder Lawyers team, and the many local teams sponsored by many of our local care providers on the Main Line. I choose to walk on a team in honor of personal friends.
Go here to donate in the name of a loved one and sponsor my walk. If you do, please send me an email at the address on the bottom of this post, telling me the name you want to be placed on my walking shirt. I'll also share with you, pictures I take during the walk by posting them on Picassa or YouTube and sending you the link.
I understand some readers might be reluctant to sponsor a lawyer, and that's okay too. My wife, a gerontological nurse practitioner is also on our team. If you are reading this and you are on a team who will be participating in the Walk next Sunday, then add a comment letting readers know about your team and how people can help sponsor your walk.
~~~~~~~~~~~~~~~~
Stay well until the next post.
Bob Gasparro
Bob Gasparro is an Elder Attorney. He can be reached at Robert.Gasparro@lifespanlegal.com or (484) 297-2050. Comments to this post, and ideas for future posts are welcome.
Saturday, October 5, 2013
Free 5 Session Course On Dementia
Symphony Square in Bala Cynwyd recently hosted a seminar about Alzheimer's Disease. The room was filled to capacity with caregivers and professionals, including nurses, educators, elder law attorneys, and family caregivers. Since Alzheimer's affects approximately 13% of the population over age 65, and 40% of those over age 85, most were familiar with the disease. Despite the familiarity, nearly everyone learned at least one new fact during the seminar. Statistics about the disease, and it's devastating effects on seniors, may be found here.
The week following the presentation at Symphony Square I accompanied my spouse to attend the national convention of the Gerontological Advance Practice Nurse's Association in Chicago. Eavesdropping on some of the presentations, I learned about some of the new drugs and treatments for Alzheimer's, as well as more research conducted by nurse practitioners, hospitals, and others.
One could easily spend weeks learning about the condition that affects so many seniors. Now, for those who have the time and/or incentive to devote that time, Coursera is offering a five session course on the topic so you can learn to be a more effective caregiver or professional.
Dr. Laura Gitlin, a professor at Johns Hopkins University (and formally from Jefferson University in Philadelphia), and Nancy Hodgson, an assistant professor at Johns Hopkins, are offering a massive open online course (M.O.O.C.) on dementia management through Coursera. The 5-session course is free and begins October 14. Click here for more information and to register. If you are a caregiver I encourage you to join me in taking the course.
The week following the presentation at Symphony Square I accompanied my spouse to attend the national convention of the Gerontological Advance Practice Nurse's Association in Chicago. Eavesdropping on some of the presentations, I learned about some of the new drugs and treatments for Alzheimer's, as well as more research conducted by nurse practitioners, hospitals, and others.
One could easily spend weeks learning about the condition that affects so many seniors. Now, for those who have the time and/or incentive to devote that time, Coursera is offering a five session course on the topic so you can learn to be a more effective caregiver or professional.
Dr. Laura Gitlin, a professor at Johns Hopkins University (and formally from Jefferson University in Philadelphia), and Nancy Hodgson, an assistant professor at Johns Hopkins, are offering a massive open online course (M.O.O.C.) on dementia management through Coursera. The 5-session course is free and begins October 14. Click here for more information and to register. If you are a caregiver I encourage you to join me in taking the course.
Stay well until the next post.
Bob Gasparro
Bob Gasparro is an Elder Attorney. He can be reached at Robert.Gasparro@lifespanlegal.com or (484) 297-2050. Comments to this post, and ideas for future posts are welcome.
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