Introduction
About the Author
| Part I. PLANNING FOR RETIREMENT | ||
| Chapter 1. SOCIAL SECURITY | ||
| An Overview of the National Social Security Program | ||
| Social Security Taxes and Limits on Earnings | ||
| Regular Retirement | ||
| Early Retirement | ||
| Late Retirement | ||
| Taxation of Social Security Benefits | ||
| Benefits for a Married Spouse of a Retired Worker | ||
| Benefits for a Divorced Spouse of a Retired Worker | ||
| Surviving Spouse’s Benefits | ||
| Family Benefits for a Deceased Worker | ||
| Parent’s Benefits | ||
| Disability Benefits and Eligibility | ||
| Determining Disability | ||
| Working While Receiving Disability Benefits | ||
| Disabled Widow's/Widower's Benefits | ||
| Family Benefits for a Disabled Worker | ||
| Chapter 2. MEDICARE | ||
| Medicare Part A | ||
| Hospital Care | ||
| Skilled Nursing Facility Care | ||
| Home Health Care | ||
| Hospice | ||
| Medicare Part B | ||
| Qualified Medicare Beneficiary | ||
| Specified Low Income Medicare Beneficiary | ||
| Medigap Insurance Policy | ||
| Medicare Advantage | ||
| Medicare Part D | ||
| Chapter 3. TAXATION OF PENSION PLAN AND IRA DISTRIBUTIONS | ||
| Distribution of Pension Plan Benefits | ||
| Premature Distributions | ||
| Required Distributions | ||
| Distributions During the Participant’s Lifetime | ||
| Distributions Upon Participant’s Death Before Required Beginning Date | ||
| Distributions Upon Participant’s Death After Required Date | ||
| Rollover by Surviving Spouse | ||
| Inherited IRA | ||
| Trust as Beneficiary | ||
| Roth IRA | ||
| IRA Contribution Limits | ||
| Estate Taxation | ||
| Chapter 4. ANNUITIES | ||
| Definitions | ||
| Death of Owner | ||
| Death of the Annuitant | ||
| Types of Annuities | ||
| Free Look Period | ||
| Penalty for Early Withdrawal | ||
| Income Taxation of Annuities | ||
| Distribution at Death | ||
| Inappropriate Sale Practices | ||
| Estate Taxation of Annuities | ||
| Chapter 5. SELLING A RESIDENCE AND HOMESTEAD EXEMPTIONS | ||
| Capital Gain Exclusion on the Sale of a Residence | ||
| Reverse Mortgage | ||
| Florida Documentary Stamp Tax | ||
| Title Insurance | ||
| Property Tax Exemptions | ||
| Part II. PLANNING FOR DISABILITY | ||
| Chapter 6. OVERVIEW OF HEALTH CARE ADVANCE DIRECTIVES | ||
| Chapter 7. LIVING WILLS | ||
| Terminal Condition, Persistent Vegetative State and End-Stage Condition and End-Stage Condition | ||
| Definition of Life-Prolonging Procedure | ||
| Elective Procedures | ||
| Procedure for Exercising a Living Will | ||
| Procedure in Absence of a Living Will | ||
| Effect of Living Wills Made Prior to October 1, 1999 | ||
| Prohibition of Mercy Killing | ||
| Chapter 8. HEALTH CARE SURROGATE DESIGNATION | ||
| Chapter 9. DO-NOT-RESUSCITATE ORDER | ||
| Chapter 10. ABSENCE OF ADVANCE DIRECTIVES | ||
| Chapter 11. DURABLE POWER OF ATTORNEY | ||
| Chapter 12. PLANNING FOR PETS | ||
| Chapter 13. BAKER ACT | ||
| Baker Act Revisions | ||
| Guardian Advocate Provisions | ||
| Chapter 14. GUARDIANSHIPS. | ||
| Chapter 15. ADULT FAMILY-CARE HOMES | ||
| Chapter 16. NURSING HOME PATIENT RIGHTS | ||
| Nursing Home Discharges | ||
| Residents' Rights | ||
| Office of the Local Long-Term Care Ombudsman | ||
| Selecting a Nursing Home | ||
| Chapter 17. ELDER ABUSE | ||
| Chapter 18. MEDICAID NURSING HOME ASSISTANCE | ||
| Eligibility | ||
| Non-Countable Assets | ||
| Transferring Assets | ||
| Promissory Notes, Loans and Mortgages | ||
| Undue Hardship | ||
| Irrevocable Annuities | ||
| Personal Service Contract | ||
| Exemptions to the Transfer Rules | ||
| Supplemental Needs Trusts and Pooled Trusts | ||
| Assisted Living Facility Medicaid Waiver Program | ||
| Medicaid Estate Recovery | ||
| Chapter 19. LONG-TERM CARE INSURANCE | ||
| Long-Term Care Insurance | ||
| Long-Term Care Insurance Partnership Program | ||
| Community Living Assistance Services and Supports (CLASS) Long-Term Care Insurance | ||
| Chapter 20. VIATICAL AND LIFE SETTLEMENT AGREEMENTS | ||
| Chapter 21. GRANDPARENT VISITATION | ||
| Part III. ESTATE PLANNING | ||
| Chapter 22. WILLS | ||
| Chapter 23. TRUSTS | ||
| Revocable Trust | ||
| Irrevocable Trust | ||
| Florida’s New Trust Code | ||
| Chapter 24. PRENUPTIAL AGREEMENTS | ||
| Chapter 25. FLORIDA’S NEW ELECTIVE ESTATE | ||
| Chapter 26. FEDERAL ESTATE AND GIFT TAX LAW | ||
| Past and Present Estate and Gift Tax Laws | ||
| Portability of Unused Exemption Between Spouses | ||
| Basis in Property Received During Lifetime or at Death | ||
| Repeal of Modified Carryover Basis for Determining the Basis in Property Received from a Decedent who Dies after December 31, 2010 |
||
| Gift Tax Annual Exclusion | ||
| Chapter 27. CHARITABLE GIVING | ||
| Deduction for Present Contribution | ||
| Deferred Giving | ||
| Charitable Remainder Trust | ||
| Charitable Lead Trust | ||
| Gift Annuities | ||
| Pooled Income Fund | ||
| Chapter 28. PROBATE | ||
| Personal Representative's Compensation | ||
| Attorney's Fees | ||
| Alternatives to Formal Probate Administration | ||
| Chapter 29. ARRANGING THE FUNERALl | ||
| Pre-need Arrangements | ||
| Cremation | ||
| The Need for Written Funeral Instructions | ||
| Organ Donation | ||
| Chapter 30. VETERANS’ BENEFITS | ||
| Overview of Veterans’ Benefits | ||
| Compensation | ||
| Non-Service Connected Pension | ||
| Medical Care | ||
| Geriatric Services | ||
| Prescription Benefits | ||
| Chapter 31. VETERANS’ CEMETERIES | ||
| Veterans’ Cemeteries | ||
| Chapter 32. THE PATIENT PROTECTION AND AFFORDABLE CARE ACT | ||
| Young Adult Coverage | ||
| Unlimited Coverage | ||
| Pre-Existing Condition | ||
| Non-Rescission | ||
| Non-Discrimination | ||
| Required Coverage | ||
| Constitutional Challenge | ||
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