Thursday, February 21, 2013

4 Design Secrets From the Best Builders


Building design is both a science and an art form. Some of the world's most technically advanced homes and projects are also works of art. Designs are conceived and developed using both aesthetic and innovative ideas based on talent and years of experience.

Design concepts: Where the beautiful and the practical come together

Design concepts are the heart and soul of the building industry. Modern building design is a far cry from old style building. Computer Assisted Design is one of the reasons for this quantum jump in design. It's now possible to plan with levels of complexity, accuracy and style which were simply impossible in the past.

New design concepts have exploded with new technology and innovation. Designs can be tailored to suit the most demanding tastes and bring to life the most beautiful ideas with a few clicks on a computer. Add to this the brilliant new architectural concepts and modern building methods, and you have design capacity which is unparalleled in history.

Modern culture and building design: How the market drives design and innovation

The building industry is very much market driven. New home builders are very design conscious, and highly literate. They know what they want, and can search the internet for designs. This very well informed market has helped to promote new building ideas, and has been extremely quick to take up innovative designs

Most importantly, there's no longer a huge technical gap in knowledge between home builders and designers. The absolute latest in building design is now straightforward and easy to understand, with hyperlinks and detailed analyses from experts. This situation has let builders off the leash and given them the ability to create and promote brilliant creative new building concepts.

Designs for living

Custom design has completely changed even the basic idea of building a home. Living standards are now the working basis of industry design quality standards. Top professional builders now incorporate the latest living concepts in their standard designs.

The huge demand for living quality has been a win-win situation for builders and consumers. "Luxury living" has become a high volume commercial proposition, which has reduced basic costs and drastically increased the range of choices for consumers. It's become a self developing process, with design driving demand, which drives a new range of building options. Today's best building designs are the basis of tomorrow's standards.

Designs for environments and personal tastes

Home builders have helped create an entirely new market idiom, where personal tastes are no longer ultra expensive and difficult to achieve. New home designs are a joint effort between builders and home buyers, working with the site and its environment.

If you live by the sea, or in a beautiful forested area, or want a smart new modern city home, you can build to your preferences and get top quality construction with proven best practice building options. Wherever you want to live, your builder can create a perfect match for your tastes.

Wednesday, February 20, 2013

How To Prevent Elder Abuse


As our population ages and more stress is placed on families to care or both parents and children at the same time, there is a potential for Elder Abuse by caregivers whether family members or service providers. To understand how Elder Abuse happens we must first define what Elder Abuse is, what are the indicators, who are the perpetrators, what the signs of elder abuse and who is at risk of being a victim.

Elder abuse is defined as any form of mistreatment that results in harm or loss to an older person. It is generally divided into the following categories:

Physical Abuse

Physical abuse is physical force or violence that results in bodily injury, pain, or impairment. It includes assault, battery, and inappropriate restraint.

Who are the perpetrators?

Perpetrators may be acquaintances, sons, daughters, grandchildren, or others. Perpetrators are likely to be unmarried, to live with their victims, and to be unemployed. Some perpetrators have alcohol or substance abuse problems. Some are caregivers for those they abuse.

Who is at risk?

As a group, victims of physical abuse do not differ significantly from seniors who are not abused.

What are the indicators?

Indicators are signs or clues that abuse has occurred. Physical indicators may include injuries or bruises, while behavioral indicators are ways victims and abusers act or interact with each other. Many of the indicators listed below can be explained by other causes (e.g. a bruise may be the result of an accidental fall) and no single indicator can be taken as conclusive proof. Rather, one should look for patterns or clusters of indicators that suggest a problem.

Physical indicators

* Sprains, dislocations, fractures, or broken bones

* Burns from cigarettes, appliances, or hot water

* Abrasions on arms, legs, or torso that resemble rope or strap marks

* Internal injuries evidenced by pain, difficulty with normal functioning of organs, and bleeding from body orifices

* Bruises. The following types of bruises are rarely accidental:

o Bilateral bruising to the arms (may indicate that the person has been shaken, grabbed, or restrained)

o Bilateral bruising of the inner thighs (may indicate sexual abuse)

o "Wrap around" bruises that encircle an older person's arms, legs, or torso (may indicate that the person has been physically restrained)

o Multicolored bruises (indicating that they were sustained over time)

o Injuries healing through "secondary intention" (indicating that they did not receive appropriate care)

o Signs of traumatic hair and tooth loss

Behavioral indicators

* Injuries are unexplained or explanations are implausible (they do not "fit" with the injuries observed)

* Family members provide different explanations of how injuries were sustained

* A history of similar injuries, and/or numerous or suspicious hospitalizations

* Victims are brought to different medical facilities for treatment to prevent medical practitioners from observing a pattern of abuse

* Delay between onset of injury and seeking medical care

Sexual Abuse

Sexual abuse is any form of non-consensual physical contact. It includes rape, molestation, or any sexual conduct with a person who lacks the mental capacity to exercise consent.

Who are the perpetrators?

Perpetrators of sexual abuse include attendants, employees of care facilities, family members (including spouses), and others. Facility residents sometimes assault fellow residents.

Who is at risk?

* The majority of identified victims are women, however older men have been sexually abused in both domestic and institutional settings.

* Persons with physical or cognitive disabilities

* Persons who lack social support and are isolated

What are the indicators?

Indicators are signs or clues that abuse has occurred. Physical indicators may include injuries or bruises, while behavioral indicators are ways victims and abusers act or interact with each other. Some of the indicators listed below can be explained by other causes (e.g. inappropriate or unusual behavior may signal dementia or drug interactions) and no single indicator can be taken as conclusive proof. Rather, one should look for patterns or clusters of indicators that suggest a problem.

Physical indicators

* Genital or anal pain, irritation, or bleeding

* Bruises on external genitalia or inner thighs

* Difficulty walking or sitting

* Torn, stained, or bloody underclothing

* Sexually transmitted diseases

Behavioral indicators

* Inappropriate sex-role relationship between victim and suspect

* Inappropriate, unusual, or aggressive sexual behavior

Domestic violence

Domestic violence is an escalating pattern of violence or intimidation by an intimate partner, which is used to gain power and control. Several categories of domestic violence against the elderly have been identified:

"Domestic violence grown old" is when domestic violence started earlier in life and persists into old age

"Late onset domestic violence" begins in old age. There may have been a strained relationship or emotional abuse earlier that got worse as the partners aged. When abuse begins or is exacerbated in old age, it is likely to be linked to:

* Retirement

* Disability

* Changing roles of family members

* Sexual changes

Some older people enter into abusive relationships late in life

Who are the perpetrators?

* Perpetrators are spouses or intimate partners

* The majority are men

* Some perpetrators abuse drugs or alcohol.

Who is at risk?

* Older women whose relationships with their spouses or intimate partners were abusive or strained when they were younger.

* Older women who enter into intimate relationships late in life

What are the indicators?

Indicators of domestic violence are similar to those associated with physical abuse and/or sexual abuse (see physical abuse and sexual abuse). The following additional patterns are also characteristic:

* The frequency and severity of injuries are likely to increase over time

* Victims often experience intense confusion and disassociation

* Violent incidents are often preceded by periods of intensifying tension and followed by periods of apparent contrition on the part of perpetrators

Psychological abuse

Psychological abuse is the willful infliction of mental or emotional anguish by threat, humiliation, or other verbal or nonverbal conduct.

Cultural values and expectations play a significant role in how psychological abuse is manifested and how it affects its victims.

Who are the perpetrators?

Perpetrators may be family members, caregivers, or acquaintances.

Who is at risk?

Persons who are isolated and lack social or emotional support are particularly vulnerable.

What are the indicators?

Indicators are signs or clues that abuse has occurred. Physical indicators may include somatic changes or decline, while behavioral indicators are ways victims and abusers act or interact. Some of the indicators listed below can be explained by other causes and no single indicator can be taken as conclusive proof. Rather, one should look for patterns or clusters of indicators that suggest a problem.

Physical indicators

* Significant weight loss or gain that is not attributed to other causes

* Stress-related conditions, including elevated blood pressure

Behavioral indicators

The perpetrator:

* Isolates the elder emotionally by not speaking to, touching, or comforting him or her

The elder:

* Has problems sleeping

* Exhibits depression and confusion

* Cowers in the presence of abuser

* Is emotionally upset, agitated, withdrawn, and non responsive

* Exhibits unusual behavior usually attributed to dementia (e.g., sucking, biting, rocking)

Financial Abuse

Elder financial abuse spans a broad spectrum of conduct, including:

* Taking money or property

* Forging an older person's signature

* Getting an older person to sign a deed, will, or power of attorney through deception, coercion, or undue influence

* Using the older person's property or possessions without permission

* Promising lifelong care in exchange for money or property and not following through on the promise

* Confidence crimes ("cons") are the use of deception to gain victims' confidence

* Scams are fraudulent or deceptive acts

* Fraud is the use of deception, trickery, false pretense, or dishonest acts or statements for financial gain

* Telemarketing scams. Perpetrators call victims and use deception, scare tactics, or exaggerated claims to get them to send money. They may also make charges against victims' credit cards without authorization

Who are the perpetrators?

1. Family members, including sons, daughters, grandchildren, or spouses. They may:

* Have substance abuse, gambling, or financial problems

* Stand to inherit and feel justified in taking what they believe is "almost" or "rightfully" theirs

* Fear that their older family member will get sick and use up their savings, depriving the abuser of an inheritance

* Have had a negative relationship with the older person and feel a sense of "entitlement"

* Have negative feelings toward siblings or other family members whom they want to prevent from acquiring or inheriting the older person's assets

2. Predatory individuals who seek out vulnerable seniors with the intent of exploiting them. They may:

* Profess to love the older person ("sweetheart scams")

* Seek employment as personal care attendants, counselors, etc. to gain access

* Identify vulnerable persons by driving through neighborhoods (to find persons who are alone and isolated) or contact recently widowed persons they find through newspaper death announcements

* Move from community to community to avoid being apprehended (transient criminals)

3. Unscrupulous professionals or business persons, or persons posing as such. They may:

* Overcharge for services or products

* Use deceptive or unfair business practices

* Use their positions of trust or respect to gain compliance

Who is at risk?

The following conditions or factors increase an older person's risk of being victimized:

* Isolation

* Loneliness

* Recent losses

* Physical or mental disabilities

* Lack of familiarity with financial matters

* Have family members who are unemployed and/or have substance abusers problems

Why are the elderly attractive targets?

* Persons over the age of 50 control over 70% of the nation's wealth

* Many seniors do not realize the value of their assets (particularly homes that have appreciated markedly)

* The elderly are likely to have disabilities that make them dependent on others for help. These "helpers" may have access to homes and assets, and may exercise significant influence over the older person

* They may have predictable patterns (e.g. because older people are likely to receive monthly checks, abusers can predict when an older people will have money on hand or need to go to the bank)

* Severely impaired individuals are also less likely to take action against their abusers as a result of illness or embarrassment

* Abusers may assume that frail victims will not survive long enough to follow through on legal interventions, or that they will not make convincing witnesses

* Some older people are unsophisticated about financial matters

* Advances in technology have made managing finances more complicated

What are the indicators?

Indicators are signs or clues that abuse has occurred. Some of the indicators listed below can be explained by other causes or factors and no single indicator can be taken as conclusive proof. Rather, one should look for patterns or clusters of indicators that suggest a problem.

* Unpaid bills, eviction notices, or notices to discontinue utilities

* Withdrawals from bank accounts or transfers between accounts that the older person cannot explain

* Bank statements and canceled checks no longer come to the elder's home

* New "best friends"

* Legal documents, such as powers of attorney, which the older person didn't understand at the time he or she signed them

* Unusual activity in the older person's bank accounts including large, unexplained withdrawals, frequent transfers between accounts, or ATM withdrawals

* The care of the elder is not commensurate with the size of his/her estate

* A caregiver expresses excessive interest in the amount of money being spent on the older person

* Belongings or property are missing

* Suspicious signatures on checks or other documents

* Absence of documentation about financial arrangements

* Implausible explanations given about the elderly person's finances by the elder or the caregiver

* The elder is unaware of or does not understand financial arrangements that have been made for him or her

Neglect and Self-Neglect

"Active" neglect refers to behavior that is willful - that is, the caregiver intentionally withholds care or necessities. The neglect may be motivated by financial gain (e.g. the caregiver stands to inherit) or reflect interpersonal conflicts.

"Passive" neglect refers to situations in which the caregiver is unable to fulfill his or her care giving responsibilities as a result of illness, disability, stress, ignorance, lack of maturity, or lack of resources.

"Self neglect" refers to situations in which there is no perpetrator and neglect is the result of the older person refusing care.

Who are the perpetrators?

* Perpetrators may be paid attendants, family members, employees of long- term care facilities, or others

* Caregivers who lack adequate skills, training, time, or energy

* Caregivers who are mentally ill, or who have alcohol, substance abuse or other mental health problems

* In self-neglect cases, there are no perpetrators

Who is at risk?

* Persons with physical or mental disabilities who depend on others for care

* Persons with high care needs. The literature on care giving suggests that certain conditions are particularly stressful to caregivers. These include fluctuations in the older person's need for care, disturbed sleep, incontinence, and lack of support from other family members.

* Self-neglect is often associated with mental health problems, including substance abuse, dementia, and depression.

What are the indicators?

Indicators are signs or clues that neglect has occurred. Indicators of neglect include the condition of the older person's home (environmental indicators), physical signs of poor care, and behavioral characteristics of the caregiver and/or older person. Some of the indicators listed below may not signal neglect but rather reflect lifestyle choices, lack of resources, or mental health problems, etc. One should look for patterns or clusters of indicators that suggest a problem. Signs of neglect observed in the home

* Absence of necessities including food, water, heat

* Inadequate living environment evidenced by lack of utilities, sufficient space, and ventilation

* Animal or insect infestations

* Signs of medication mismanagement, including empty or unmarked bottles or outdated prescriptions

* Housing is unsafe as a result of disrepair, faulty wiring, inadequate sanitation, substandard cleanliness, or architectural barriers

Physical indicators:

* Poor personal hygiene including soiled clothing, dirty nails and skin, matted or lice infested hair, odors, and the presence of feces or urine

* Unclothed, or improperly clothed for weather

* Decubiti (bedsores)

* Skin rashes

* Dehydration, evidenced by low urinary output, dry fragile skin, dry sore mouth, apathy, lack of energy, and mental confusion

* Untreated medical or mental conditions including infections, soiled bandages, and unattended fractures

* Absence of needed dentures, eyeglasses, hearing aids, walkers, wheelchairs, braces, or commodes

* Exacerbation of chronic diseases despite a care plan

* Worsening dementia

Behavioral indicators:

Observed in the caregiver/abuser

* Expresses anger, frustration, or exhaustion

* Isolates the elder from the outside world, friends, or relatives

* Obviously lacks care giving skills

* Is unreasonably critical and/or dissatisfied with social and health care providers and changes providers frequently

* Refuses to apply for economic aid or services for the elder and resists outside help

Observed in the victim:

* Exhibits emotional distress such as crying, depression, or despair

* Has nightmares or difficulty sleeping

* Has had a sudden loss of appetite that is unrelated to a medical condition

* Is confused and disoriented (this may be the result of malnutrition)

* Is emotionally numb, withdrawn, or detached

* Exhibits regressive behavior

* Exhibits self-destructive behavior

* Exhibits fear toward the caregiver

* Expresses unrealistic expectations about their care (e.g. claiming that their care is adequate when it is not or insisting that the situation will improve)

Senior-Friendly Housing in Canada


As the Baby Boomer generation ages, the need for senior-friendly housing is on the rise. Josh Crabb of CTV Edmonton reported that currently seniors make up about 15% of Canadian population. By 2036 this number is expected to skyrocket to nearly 24% (CMHC, "2011 Canadian Housing Observer"). It's been noted that a large portion of seniors prefer giving up their family homes in favor of condo living for its convenience, but much consideration and weighting of pros and cons should be done before opting in for a condo lifestyle.

Condo living is attractive to seniors due to perceived convenience and ease of maintenance. In fact, many seniors choose to sell family homes and relocate to condos before they reach the age, when such a move becomes very difficult. Despite a wide variety of retirement homes, home care facilities and other times of senior housing readily available across all Canadian provinces, independent condo living is something a staggering number of seniors opt in for.

The CMHC report says that condominium projects accounted for one-third of housing start-ups in Canadian cities in 2010 and that's up from 29 percent in 2009. It's been predicted that the rapidly aging population will translate into a growing demand for smaller homes.

The CMHC report further estimates that as the population ages across the country, its needs are changing, thus even smaller communities will need proper facilities to accommodate seniors with disabilities and other medical conditions.

While both large cities and smaller towns hold appeal for seniors, its small communities where shopping and social amenities are more convenient and easily accessible; they are expected to be largely affected by the aging population. This is why smaller urban centers will need to become more senior-friendly, and urban planners will have to take their needs into consideration.

Still, Canada's largest cities have a multitude of retirement homes, assisted living facilities, home care options, as well as senior housing communities already available, and the cost of living there is often more affordable. In addition, city living translates into a wider range of social activities, community groups and entertainment to choose from.

The despite the general trend for condo and assisted living, the CMHC also projects a lot of activity in the home renovations market. Seniors who choose to remain in their family homes will often choose to undertake serious renovations projects in order to make their living space more convenient and easily accessible. Among other adjustments, seniors are becoming proactive by installing ramps and elevators, widening doorways to fit wheelchairs, upgrading bathrooms to include grab bars and senior-friendly bathtubs. Some seniors who live with adult children go as far as adding suite extensions to their homes.

The aging of Canadian population means that there is an increasing need to accommodate the needs and requirements of Canadian seniors both in areas of housing and urban planning.

Medicaid Estate Planning: Maximize Your Results


For those of you not familiar with the 2005 Tax Reduction Act, some of the provisions address specific transfers by seniors under the new Medicaid nursing home provisions. Under the new provisions, before seniors qualify for Medicare assistance into a nursing home, they must spend-down their assets. These new restriction have a 5-year look-back. The look-back used to be 3 years.

By a vote of 216-214, the U.S. House of Representatives passed budget legislation that will impose punitive new restrictions on the ability of the elderly to transfer assets before qualifying for Medicaid coverage of nursing home care. You can link to the new law Deficit Reduction Act of 2005 in PDF format, click on: http://www.rules.house.gov/109/text/s1932cr/109s1932_text.pdf. The section on the transfer provisions begins on page 222.

WHAT'S MEDICAID?

What's Medicaid? Medicaid is a government assistance program for people over the age of 65 or who are disabled. Medicaid assistance was designed for those who could not afford medical expenses (for the poor) but Medicaid has become the default for the middle class. The middle class has become the new poor.

Medicaid planning and Medicaid rules are complicated. The government is mandating a 5-year look-back on any transfers you may have made to disqualify you from entering the nursing home. Before the 2005 Tax Reduction Act it was 3 years. The transfer of any assets by the elderly has taken a notation of a "fraudulent conveyance" or in government parlance "deprivation of resources."

These new rules are spousal impoverishment programs designed to punish the healthy spouse. If one of the spouses gets sick, all resources have to be spent before you can qualify for government assistance. These new restrictive rules punish the healthy spouse leaving the healthy spouse at the mercy of welfare or her children. It's very humiliating when seniors have planned their retirement based on their ability to keep their home.

ASSETS YOU MUST SPEND DOWN

Assets that you must spend down before you can qualify for nursing home assistance. Anything you own in your name or together with your spouse. Cash, savings, checking, certificate of deposits, U.S. Savings bonds, credit union shares, Individual Retirement Accounts (IRA), nursing home trust funds, annuities, living revocable trust assets, any revocable Medicaid estate planning trust, real property occupied as a home, other real estate you hold as investment property or income producing property, cash surrender value of your life insurance policy, face value of your life insurance policy, household goods and effects, artwork, burial spaces, burial funds, prepaid burial if they can be canceled, motor vehicles, land contracts, life estate in real property, trailer, mobile home, business and business property, and anything else in your name or your possession.

WHAT DO YOU MEAN "FRAUDULENT CONVEYANCE"?

What do you mean by "fraudulent conveyance" or "deprivation of resources." If you give away your assets and you do not receive an equal amount (value) in return, the transfer is a deprivation of resources and you have committed a fraudulent transfer, (you give your house to your children for $100.00 when the fair cash value of your home is i.e. $150,000). If you gave your house to your children for $100 sixty months (5 years) before you entered the nursing home, you "deprived your resources" from the nursing home expenses. Unwittingly, you also incurred a gift tax on the difference between the $100.00 and the $150,000 and in addition you may have cheated the government out of Estate Taxes.

HOW FEDERAL GIFT TAX APPLIES?

The gift tax rules apply to the transfer by gift of any property. You make a gift if you give property (including money), or give the use of property, or give the income from property without expecting to receive something of at least equal value in return. If you sell something at less than its full value or if you make an interest-free or reduced-interest loan, you may be making a gift.

The general gift tax rules are that any gift is a taxable gift. However, there are many exceptions to this rule. Generally, the following gifts are not taxable gifts:

- Gifts that are not more than the annual $12,000 exclusion for the calendar year beginning in 2006 (This is called the Annual exclusion for any 12 month period, see below).

- Tuition or medical expenses you pay directly to a medical or educational institution for someone,

- Gifts to your spouse,

- Gifts to a political organization for its use, and

- Gifts to charities.

- Annual gift tax exclusion. A separate annual gift tax exclusion applies to each person to whom you make a gift. For 2007, the annual gift tax exclusion is $12,000. Therefore, you generally can give up to $12,000 each to any number of people in 2007 and none of the gifts will be taxable. However, gifts of future interests cannot be excluded under the annual exclusion provisions. A gift of a future interest is a gift that is limited so that its use, possession, or enjoyment will begin at some point in the future. A federal Gift Tax return is filed on form 709 for taxable gifts in excess of the annual exclusion.

FILING A GIFT TAX RETURN

Generally, you must file a gift tax return on Form 709 if any of the following apply:

- You gave gifts to at least one person (other than your spouse) that have a fair "cash" value of more than the annual exclusion of $12,000 for the tax year 2007.

- You and your spouse are splitting a gift.

- You gave someone (other than your spouse) a gift of a future interest that he or she cannot actually possess, enjoy, or receive income from until some time in the future.

- You gave your spouse an interest in property that will be ended by some future event.

- Your entire interest in property, if no other interest has been transferred for less than adequate consideration (less than its fair "cash" value) or for other than a charitable use; or

- A qualified conservation contribution that is a restriction (granted forever) on the use of real property

HOW ESTATE TAX APPLIES?

Estate tax may apply to your taxable estate at your death. Your taxable estate is your gross estate less allowable deductions. On the date of your death, everything in your name is taxable. Take inventory of what you own: Cash, Savings and checking accounts, CDs, Stocks, Mutual Funds, Bonds, Treasuries, Exempts, Jewelry, Cars, Stamps, Boats, Paintings, and other collectibles, Real Estate ... main home, vacation spot, investment realty, your Business, Interests in other businesses, Limited Partnerships, Partnerships, Mortgages and notes receivable you hold, Retirement plan benefits, IRAs, or any amounts that you expect to inherit from others.

Many people prefer not to think about what will happen on their death, but none of us are immortal and failure to make proper plans can mean that we leave behind is a mess which has to be sorted out by our nearest and dearest, at great expense and inconvenience, at a time when they are emotionally bankrupt.

Your federal death (estate) tax, up to 55%, is based on the "fair cash value" of your property on the date of your death, not what you originally paid. State probate and death taxes are based on the "location" of your property. Thus, if you own property in different states, each state has to be probated and each will want their fair share. The only real alternative to a will arrangement is to set up a trust structure during lifetime which, with careful planning, can operate to eradicate probate delays, administration costs, and taxes as well as giving a large number of additional benefits. For these reasons the use of trusts has increased dramatically.

WHAT IS YOUR GROSS ESTATE?

Your gross estate includes the value of all property in which you had an interest at the time of death. Your gross estate also will include the following:

- Life insurance proceeds payable to your estate or, if you owned the policy, to your heirs;

- The value of certain annuities payable to your estate or your heirs; and

- The value of certain property you transferred within 3 years before your death.

WHAT IS YOUR TAXABLE ESTATE?

The allowable deductions used in determining your taxable estate include:

- Funeral expenses paid out of your estate,

- Debts you owed at the time of death,

- The marital deduction (generally, the value of the property that passes from your estate to your surviving spouse), and

- The charitable deduction (generally, the value of the property that passes from your estate to the United States, any state, a political subdivision of a state, or to a qualifying charity for exclusively charitable purposes).

HOW GIFT TAXES & ESTATE TAXES APPLY TO MY ESTATE:

If you die in the tax year of 2007, your "taxable estate exemption" is $2,000,000, your "gift tax exemption" is $1,000,000 and you have a maximum estate tax of 45%.

If you die in the tax year of 2008, your "taxable estate exemption" is $2,000,000, your "gift tax exemption" is $1,000,000 and you have a maximum estate tax of 45%.

If you die in the tax year of 2009, your "taxable estate exemption" is $3,500,000, your "gift tax exemption" is $1,000,000 and you have a maximum estate tax of 45%.

If you die in the tax year of 2010, your "taxable estate exemption" is $0.00 (i.e. it's repealed), your "gift tax exemption" is $0.00 (i.e. it's repealed as well) and you have a maximum estate tax of 55%.

13 times in 32 years, congress has changed the rules. Congress is always tinkering with the "Death Transfer Tax." For more information on what is included in your gross estate and the allowable deductions, see Form 706.

HOW TO AVOID THESE UNPLEASANT RESULTS?

You can avoid all of the above unpleasant results and filing requirements with an irrevocable trust implemented 60 months before you plan to qualify for the nursing home.

By repositioning your assets (transferring your assets) from you to an irrevocable trust, you will NO longer own the assets:

- you don't qualify for the probate process, and

- you do not have to file an estate tax return,

- because on the date you qualify for the nursing home you do NOT own any assets,

- at the time of your death you do NOT own any assets for the probate process,

- and at the date of your death you do NOT own any assets to report on your estate tax return.

Things We Learn From Being A Nurse


As nurses, there are many things that we learn from what we do. The experiences and learning we get from our job change our lives and the way we view life and even death. For most nurses, these are the most common things that we often learn from our profession.

1. We may not always hear our patients say "thank you" but that doesn't mean we should treat them differently. Every patient is fighting his own battle and we don't know exactly how he feels. The best thing we can do to make that person feel better is to do our tasks and responsibilities to the best of our abilities. From time to time, we may meet patients who are not as cheery as the others. This only goes to show that patients did not choose to be in the hospital. But for nurse, we chose to be there and assist every patient assigned to us. That's why it is us nurses who should be more patient and understanding.

2. Being understanding to patients does not mean being a doormat. Just because we need to be more understanding of patients does not give them the right to verbally or physically abuse us. When this happens, we need to inform our leaders or superiors about it.

3. We know the importance of life and health. We have seen so many deaths in our profession that these moments give us a chance to take better care of ourselves and the people around us. We have also seen people who have been given another shot at life or being given the miracle of life. This makes us feel how precious life is.

4. We know that the amount of responsibility we have is immense. We are responsible for administering medicines to patients, checking their stats and giving physical and emotional assistance to them. We are accountable for our actions towards them and so it is essential to provide the right nursing care.

5. We do not know everything. While we may hold a nursing license, this does not equate us to being omniscient medical professionals. We need guidance and we need to ask for help when we are unsure of what actions and steps to take. When we look back at the time when we were still new to the profession, we always ask questions to people who are more knowledgeable- our mentors, superiors and experienced coworkers.

The Job Outlook for Nursing Careers


Although the economy is sluggish, the job outlook for nursing careers still looks pretty good especially compared with many other careers that are experiencing hiring freezes at the moment. We will always need nurses, and even if hospitals are enacting some hiring freezes, travel nurses and other nursing positions are always going to be available. In fact, the Bureau of Labor Statistics foresees a much faster job growth for nurses compared to other careers through the year 2016.

It is expected that the employment of nurses will grow by more than approximately 20 percent over the next decade, and there is a variety of reasons for this. The elderly population continues to grow, technologies that require well-trained medical professionals continue to advance, older nurses continue to retire and patient care continues to progress. This expected growth will translate to more than half a million jobs for registered nurses if it plays out the way most experts think it will.

Although hospitals always need nurses, the most rapid growth for nursing careers can be found outside the traditional healthcare facility. The biggest growth of nursing jobs will be in home health care organizations, private physicians' offices and outpatient care centers. This does not seem to apply, however, to mental health and substance abuse care centers. Other areas of growth will be in employment services, particularly traveling nurse agencies, and in nursing homes for the elderly and disabled. There will also be job growth in hospitals.

Physicians' offices should experience the biggest growth due to the increased number of procedures being performed on an outpatient basis, which do not require any hospital stay. Home health care is a growing field because more and more elderly people are staying in their homes longer, opting for advanced home treatment rather than moving into nursing homes. It takes a specially trained nurse to administer the kind of care these elderly patients often need later in their lives. With such a good job outlook for nursing careers, it seems like as good a time as ever to get into this continuously growing field.

Getting Rid of Dad's Boredom By Finding the Right Assisted Living Facility


If there is any state of being that my dad absolutely can not stand, it is boredom. All other emotions are perfectly acceptable, but not boredom. The man was always active. Growing up in my family, we did not just watch TV. Dad had to constantly talk about what was happening on the screen. I missed a lot of TV shows as a child because my dad was talking about them rather than watching them. Even if he was just reading the morning paper, Dad had to talk about the news. It did not seem to bother him that we had no idea what he was talking about as we had not read the paper.

That's what made me so sad after my dad had his hip replacement. He was bored. The only time he got out of the house was for physical therapy sessions. The doctor said the therapy would never be able to give him back his full mobility, not at his age and in his health. As cliche as it sounds, my dad really did become one of those old people who sit around all day blankly watching reruns of Matlock and Wheel of Fortune. He was bored. Things might have been different it was football season, but it was spring. I could not stand to see my dad bored.

I had to work so I could not be there all the time to talk to him, not that he wanted to talk to me at that point. With his hip being the way it was, he needed help with little things like putting his pants on too. I hated to do it, but I decided that I needed to find an assisted living facility for my dad. I just hoped that I could find one where he wasn't bored all the time.

I toured what seemed like hundreds of facilities. The residents in most seemed either as bored as my dad or way too active for him. Sure, before his hip replacement, he might have loved an independent living facility that was full of other seniors taking dance classes and going on long walks, but that would not work now. Even though I told my them about my dad's situation, so many facilities insisted on telling me how active all of their residents were.

Finally, after a long search -- it seemed endless -- I found an assisted living facility that got my dad's unique situation. Sure, they showed me lots of seniors dancing and bowling and doing all sorts of other extremely active things. It was also an independent living facility so that was to be expected. However, they also took the time to show me their assisted living residents who were in similar situations as my dad's. What really got me was the movie screening room where a group of residents were watching some old John Wayne film and talking about it just like my dad used to do. They even let me talk to the assisted living and the independent living residents to see how they liked the place. Turns out they all loved it.

Now, I just had to convince my dad to go into a retirement home. As you might expect, he resisted and threw a fit. I think I heard him say, "No, retirement home" at least one hundred times in the space of two weeks. I'm not sure how I did it, maybe it was the nagging, but I finally got him to just go with me to visit the place. He started the visit in a bad mood and was predictably determined to hate the place. Then, something happened. The same group of residents that I had seen in the movie room, whisked my dad away from me and the tour guide.

To this day, I do not know what those residents said to my dad or what they all did. All that I know is dad returned a couple of hours later and said, "I'm staying." Of course, it was not that easy and it took a couple of weeks to get everything arranged for dad to move in. But once he did, that assisted living facility became his new home and I got my old dad back. He wasn't bored any more.