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ABSTRACT: Caregivers are key recipients of property transfers, both intervivos and testamentary. The law's treatment of property transfers to caregivers changes according to the caregiver's relationship to the person cared [...]

Various studies over the past decade or so have suggested that Americans would do better financially, socially, and medically if they continued working past what has been considered "normal" retirement [...]

Among the most significant tax changes enacted in the 2010 health care reform legislation are some serious new impositions to fund the Medicare program that affect upper-income taxpayers. These changes [...]

Issues related to changes in individual retirement account (IRA) regulations are examined, focusing on how the evolution of the IRA has created a system different from the original intent. Topics include the structure of IRA eligibility and distribution; the original intent to provide for retirement; exceptions for home, educational, and medical costs; the transference of assets from one generation to the next.

The numbers certainly are impressive. Americans age 65 years and older now total 32 million. Of these, three-quarters own their own homes, and nearly two-thirds of them own their homes [...]

The prescription drug benefits of Medicare makes the choice of prescription drugs and medications quite difficult and confusing for a consumer in the current health care delivery system. Hence, doubts arise about the efficacy of drug plans like Medicare Part D that enable several consumer choices.

Issues concerning a hypothetical repeal of the estate tax are discussed, focusing on how a repeal may reduce charitable contributions and the need for common bank services. Topics include a projected decrease in charitable contributions to churches, a lack of need for financial services such as creating credit shelter trusts, and the unlikelihood of children wanting to take over their parents' businesses.