Focus on understanding the financial, emotional,a nd physical needs of the elderly and statistical analysis, including demographics and trends.

• Health Care Issues-Financial - Social Security, Medicare/Medicaid, long-term care insurance, asset protection planning, and powers of attorney/conservatorships
• Health Care Issues - Physical-Residential needs, nursing care, incapacity, and powers of attorney/conservatorships
• Financial Issues/Managing Assets - Trusts, conservatorships, and power of attorney
• Cash Flow - Traditional planning, reverse mortgages, and charitable planning
• Estate Planning - Protecting the non-incapacitated spouse, protecting the heirs, and crating, modifying, or implementing an estate plan for the incapacitated elder

Instructor: David M. Harrison

Focus on the basic federal tax structure in the United States and on the basic concepts of the income tax system and the transfer tax system.

• Income Tax System - Basic overview including: tax policy, tax disputes, and judicial/regulatory interpretations, with emphasis on determining types of income and deductions, tax rates, alternative minimum taxes, and reading income tax returns
• Gift and Estate Taxes - Basic overview of the transfer tax system, including: tax policy related to transfer of wealth and review of legislative history
• Methods of Transferring Wealth, Including Gift, Devise, Contract, and Law-Gift and estate tax rules; generation-skipping transfer rules

Instructors: Matthew Rayer & Bill Hranchak