Category: End-of-Life Care

Who Gets the Tax Deduction When Decedent’s Personal Property is Donated to a Charity?

Post by Stephanie Carter,  Attorney at Law, with Draneas & Huglin, P.C.

Member, Senior Resource Alliance Northwest

When I assist a personal representative in the probate of an estate, the question almost always arises:  Who gets the tax deduction when the decedent’s personal property is donated to a charity?

Most clients assume that the estate gets the tax deduction.  That is incorrect!  Instead, the receipt for the deduction should be passed on to the beneficiary.  So, look at the decedent’s will or trust to see who was gifted the decedent’s personal property.  If the decedent died with no estate planning in place, then you would look at the intestacy statute to see who inherits the estate.

It is also important to remember that a trustee or personal representative (“fiduciary”) should not dispose of personal property to anyone other than the designated beneficiary without authorization.  Sometimes this authorization is provided in the will or trust. 
For example, the estate planning document may give the fiduciary discretion to sell personal property and give the beneficiary the proceeds from sale.  In other cases, the beneficiaries may jointly agree that certain items may be donated (e.g., those items that do not sell at an estate sale).

Stephanie Carter, Attorney at Law, Draneas & Huglin, P.C., 4004 Kruse Way Place, Suite 200,
Lake Oswego, OR, (503) 496-5509, stephanie@draneaslaw.com

Lack of Estate Planning Sets the Stage for Conflict

Post by Stephanie Carter, Attorney at Law, with Draneas & Huglin, P.C.

Member, Senior Resource Alliance Northwest

A surprising number of famous people have died without any form of will or trust to direct distribution of their estate.  This has often led to conflicts over the right to control the estate assets, including intellectual property, public image, and other money-producing assets.

For example, Martin Luther King Jr. didn’t have a will when he was unfortunately assassinated.  His estate, which is run now through a corporation established by his children, often struggles to determine what King’s wishes would be.  Decades after the civil rights leader’s death, his children are still trying to sort out matters related to his estate.

Reggae singer Bob Marley left no will when he died in 1981.  Over the past 30 years, the estate has been involved in multiple lawsuits.  Handling Marley’s estate was complicated by the fact that, although Marley died in Florida, he maintained his Jamaican citizenship.  Since Jamaica’s laws of intestacy were not as generous as Florida’s, his advisors decided to prepare an estate plan AFTER HIS DEATH that Marley’s widow then signed.

The Jamaican court sorted out the issue of the falsified will and removed Marley’s widow as administrator of the estate.  The court then had to resolve the issue of who had the right to use the singer’s name, likeness and image in commerce.  About 10 years after Marley’s death, the Jamaican Supreme Court decided that Marley’s heirs possessed this exclusive right.  The heirs include the widow and Marley’s children.  Unfortunately, the list of heirs does not incude siblings.  The estate is now suing Marley’s half-brother for using his image to promote a Miami music festival and restaurant, as he has done for many years.

Swedish author Steig Larsson, known for his Millennium series that includes The Girl with the Dragon Tattoo, also died without a will.  His estate passed to his heirs (brother and father with whom Larsson was not close) rather than his long-time partner, Eva Gabrielsson.  Gabrielsson has refused to release to the estate the partial fourth volume in the book series, has fought for her share of the apartment they shared, and control over Larsson’s literary estate, which she feels better prepared to administer than Larsson’s family  The dispute is still pending.

Although your estate may not be large, and you may not be famous, proper estate planning can help pass your estate to the next generation without the conflicts that occur when money and sentiment are involved.

Stephanie Carter, Attorney at Law, Draneas & Huglin, P.C., 4004 Kruse Way Place, Suite 200,
Lake Oswego, OR, (503) 496-5509, stephanie@draneaslaw.com

 

Washington County Family Caregiver Conference November 18

Blog Post by Deborah Letourneau, MSW
Program Coordinator of the Washington County Family Caregiver Support Program

SAVE THE DATE!

2011 Washington County Family Caregiver Conference

  • Friday, November 18, 9:00 a.m. to 2:30 p.m.
  • Tuality Health Education Center at 334 SE 8th Ave., Hillsboro
  • Call 503-846-3089 to save your space

 

There is no charge to family caregivers for admission and lunch.

Keynote Speaker:

Rev. Dr. Deborah L. Patterson, M.Mus., M.H.A.,
Executive Director, Northwest Parish Nurse Ministries
“Navigating the Tides of Change in Caregiving”

Discussions and Sessions:

  • Care– Sharing the care
  • Housing– Best options at home or in the community
  • Finances– Decisions and authority
  • Health– Living well with chronic conditions
  • Final Transitions– Nearing the end of your caregiving journey

Printable Flyer for 2011 Washington County Family Caregiver Conference

 

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The Dynamics of Sibling Caregiving (Video)

Blog Post by Mike Brunt

Sharing isn’t always easy for brothers and sisters who grow up under the same roof. Divvying up the wealth of toys, bedrooms or vehicles may have been a challenge at your house, and sharing the daily household chores could have led to family conflict as well. Some things never change.

One Family’s Story—The Final Journey

 

According to research conducted for the Home Instead Senior Care® network, sharing the care of elderly parents can be as much of a challenge for adult siblings. Consider these statistics:

“Senior caregiving can either bring families together or cause brother and sister conflict,” says sibling relationships expert Ingrid Connidis, Ph.D., from the University of Western Ontario. “In some cases it can do both. These issues can be very emotional.” Connidis has partnered with Home Instead Senior Care to develop the 50-50 Rule℠ public education program to help siblings deal with the many issues of caring for a parent and to improve caregiver communication.

Link to Key Findings and Further Info

The Fear Factor…Why Hospice Is Underused

Blog Post by Angela Matteson
Angela is an RN and Clinical Outreach Coordinator at Hospice of Washington County. Angela worked as a CNA for Mary’s Woods in Lake Oswego prior to graduating from the Portland Community College nursing program in 2006. She has now worked for Hospice and Palliative Care of Washington County for four years. Angela enjoys knitting, reading, spending time with loved ones and finds great value in serving others in need.

THE FEAR FACTOR…WHY HOSPICE IS UNDERUSED

Death and dying tend to be among the biggest fears that people struggle with. If you’ve never had an experience with hospice, you might fear it. It’s natural to fear what we do not know. Do we face that fear or do we choose to continue to let that fear take hold of us? In order to make an informed decision about whether we want hospice involved in our life, we must understand what hospice is.

Hospice is not a place, but a philosophy of care that focuses on comfort and quality of one’s life. Its sole purpose is to bring comfort and support to an individual and his or her family when they are struggling with a terminal illness. It is a service that ensures a person’s end of life wishes are met. Hospice is offered once the decision has been made by an individual that they no longer wish to seek life prolonging treatment or all treatment options for their illness have been exhausted. The choice to go on hospice is always up to the patient or his/her representative. Hospice provides a complete arrangement of care by having the patient’s physician, a nurse, social worker, bath aide, spiritual care counselor and volunteer involved. The team is tailored to meet the patient and family needs.

Many put off contacting hospice until it’s absolutely necessary or when a crisis takes place. The comment that is often made by families after their loved one has passed is “we wish we would have had hospice services sooner”. It is always best if hospice services start earlier rather than later. This is because the patient and family can receive the emotional, mental and spiritual support they need and the patient will have their pain and symptoms managed when they need it most.

There is a fear that pain is inevitable at the end of life. One of the many skills that the hospice staff has is pain management. The care team is concerned with whether a person is experiencing pain. They constantly assess for signs and symptoms and act in accordance with the wishes of the patient. It is vitally important to evaluate what one’s goals and desires are when it comes to pain control because every person experiences pain differently. What one person feels may not be the same for the next person. The hospice team develops a plan of care that is patient specific based on these desires to ensure that the patient is comfortable and experiencing the best quality of life possible. Rarely is a person in pain when hospice is managing their care.

Another fear is of medications that may be used. Some think that when a person goes on hospice they are just given Morphine and they die quicker because of it. Morphine is an option in relieving pain, not the only option. There are many medications used in providing comfort. Hospice values life. It does not hasten death nor prolong life, but rather it guides and supports the patient and family as the illness follows its natural course. Hospice’s goal is to maximize a person’s comfort by managing their pain and symptoms while assisting them to live the best quality of life with the time that they have left.

Another fear a patient may have is becoming a burden to those around them. As humans and especially as Americans we highly value our functionality, independence and freedom. When someone is suffering from a terminal illness they will eventually be in need of assistance. This is where hospice can be extremely helpful. The care team is there to assist and support not only the patient, but also the family and any others that are involved in the care. Although hospice does not provide 24 hour care giving, a nurse is available 24/7 by phone and can make a personal visit day or night. This is a huge relief for family, knowing there will be someone on the other end of the telephone when they need them. Often times it is in the middle of the night when the family needs guidance and reassurance the most.

An additional fear is being alone. The truth is that no one is alone when on hospice care. There are listening ears, helping hands and open hearts to be with the patient every step of the way, walking with them as they face what life brings. The care team is also there for the family, giving them encouragement and hope as they wrestle with the circumstances.

On the flip side there can be apprehension, feeling that hospice will intrude and be in a person’s space all the time. The bottom line is the care team can be as involved as the patient will allow.  The staff at Hospice and Palliative Care of Washington County feels it is a privilege and an honor to be a part of a person’s life during such a sensitive time. In effect we are highly respectful and are mindful of the boundaries of others.

The last fear is that of losing control over one’s life choices. Too many times a person delays utilizing hospice, all the while they and their family are trying to manage, cope and survive. Again, this doesn’t have to be. Hospice and Palliative Care of Washington County value the independence of the patient and are actually here to support his/her choices.

Hospice and Palliative Care of Washington County is a service paid for by Medicare, Medicaid and other insurance. Our staff are genuinely caring people that want nothing more than to help out in making a patient and his/her loved ones as comfortable as possible. With the help from hospice the patient has the chance to live the rest of his/her life with comfort, honor, hope, relief, support, peace and dignity.   

If you would like further information regarding hospice or pre-hospice services, please call Home Instead 503-530-1527 or Hospice and Palliative Care of Washington County 503-648-9565.  

Angela Matteson, RN Hospice and Palliative Care of Washington County

The Best Medicare Benefit – Hospice

 Blog Post by Maggie Peck-Alberton, L.C.S.W., Serenity Hospice

Maggie has been a medical social worker for over 30 years in the Portland and Salem areas. For most of this time, Maggie has worked in hospice organizations, but she has also worked as a hospital discharge planner. One of Maggie’s great hobbies is sewing, and in her spare time, she loves to sew various items for charitable organizations including veterans, churches, and the boy scouts.

The Best Medicare Benefit

The cost of healthcare is on everyone’s mind. One cannot pick up a newspaper or listen to a news broadcast without being reminded that healthcare costs are growing. I would like to focus on one bright light, in this dark mess, that has been a success for both Medicare and its consumers…and that would be the hospice benefit.

Hospice started in Great Britain in the late ‘60s and traveled to the U.S. during the era of new social programs, the late ‘60s and early ‘70s. Hospice is a type of medical care that provides comfort and support to both the patient and their caregiver(s), whether that be family, friends, or paid caregivers. Many areas of the nation have in-patient facilities, whereas the Portland Metro area only has one in-patient facility, that being Hopewell House in SW Portland. Hospice care in the area is primarily “home based,” describing wherever “home” may be (the patient’s home, a relative’s home, or a care facility). While the hospice benefit does not pay for the room and board costs of a patient’s care, it does cover other services that help a patient to remain comfortable in their desired environment.

Hospice is currently the only benefit that Medicare pays at 100%, without a co-pay or without participation of the patient’s Medicare supplemental insurance. The services it covers include:

  • Physician services (hospice physicians)
  • Nursing care (nurse visits once per week or more often as necessary)
  • Medical supplies and appliances that can be rented
  • Medications approved by hospice for symptom management and pain relief
  • Short-term in-patient care for pain symptom control
  • Spiritual counseling as desired
  • Bereavement counseling as desired for up to 13 months after the death of the patient
  • Physical, occupational, and speech therapy as ordered by physician
  • Medical social services
  • Dietary and other counseling
  • Volunteer services

 

The Portland metro area and the Willamette Valley are fortunate to benefit from a hospice organization that provides additional services. Serenity Hospice and Palliative Care was started in August, 2006, by two Army Veterans who sought to better serve veterans and their spouses. It has since expanded to include all terminally ill patients. Serenity Hospice brings additional services to patients without cost, to ease their discomfort and to support “the whole person” (physical, emotional, and spiritual). The following complimentary therapies are available to Serenity Hospice patients:

  • Massage therapy
  • Acupuncture
  • Acupressure
  • Acutonics
  • Aromatherapy
  • Reiki
  • Craniosacral therapy
  • Reflexology
  • Music thanatology

 

Many families of patients reflect back to the comfort their loved one received from these non-traditional therapies that are not usually offered free of charge by other hospices.

Why is hospice the best Medicare benefit? In my opinion, Medicare saves money by paying a hospice a daily rate to cover all of the medical care related to a patient’s terminal diagnosis and to manage the service delivery. If a patient was at home and dying without hospice care and the symptoms became too severe, what typically happens is that the patient is transported by ambulance to the emergency room. The transportation alone to the E.R. would pay for days of hospice coverage, not to mention the work-up costs of acute care medicine. Medicare does not want to hospitalize patients who can receive qualified and competent care at a less costly level. In the example above, the patient transported by ambulance to the emergency room would probably be treated for acute pain and discharged to a nursing facility that could provide less costly care, at the patient’s expense.

Most patients who are dying want to be at home, amongst their family and friends, their beloved pets, and with their own possessions. No one wants to be in a cold and clinical environment, as it may be frightening and not comforting. Hospice strives to provide comfort care, and as I refer to it, “tuck in” a patient in the warmth of supportive services. It is not uncommon for Serenity Hospice patients to have family and friends gathered at a patient’s bedside, with clergy attending to the spiritual needs, the nurse managing the symptoms and explaining what is happening to the family, and the music thanatologist playing soft harp or guitar music in the background.

As social workers, we try to be present to attend to the bereavement issues and to offer services as needed in the coming year. All of these services provide quality to the dying process and help prepare the survivors for life after the patient’s death. For Medicare, it limits the cost of care as most studies reveal a person uses the most health care dollars in the last six months of life.

So, it is a “win-win” situation. The patient benefits from additional care that facilitates dying at home in comfort, and the accountants of Medicare are pleased that the money was well spent (quality of care) and the costs were contained.

If you know anyone who is facing a life-threatening illness, begin the dialogue of what their wishes are, and begin to think of how this person could stay at home and be well cared for. If you need further information, feel free to consult Home Instead Senior Care at 503-530-1527 or Serenity Hospice at 503-639-0600.

Maggie Peck-Alberton, L.C.S.W.