I. Long Term Care Risk (3 minutes)
- Defining the Risk
- Transfer of Risk
- Burden on the Family
II. Definition of Long Term Care (3 minutes)
- Extended care, medical and non-medical services
- Areas of Service delivery
- Range of services
III. Long Term Care Legislative Update (10 minutes)
- Long Term Care Security Act of 2000 eff. May 8, 2000
- MPDIMA of 2003
- Deficit Reduction Act of 2005
IV. LTC Costs (4 minutes)
- By State
- By Area of Service delivery
V. Financing Long Term Care (6 minutes)
- Medicaid
- Personal Assets/Self Insure
- Long Term Care Insurance
VI. Medicare (6 minutes)
- 3 Nights of Hospitalization
- First 20 days
- Day 21 - 100
- After 100 days
VII. Skilled Care Study (3 minutes)
- Harvard University Study
VIII. Medicaid (3 minutes)
- Spend down
IX. Long Term Care Delivery (4 minutes)
- Home Health Care
- Adult Day Care
- Assisted Living
- Nursing Home Care
X. LTC Menu of Benefits (8 minutes)
- Daily Benefit
- Elimination Period
- Benefit Period
- Inflation
- Premium Payments
XI. When Benefits are Paid (6 minutes)
- Section 7702B
- Triggers / ADLs
XII. Why Transfer the Risk (5 minutes)
- Control of Care Reduces Family Stress
- Tax Leverage
- Tame the Most Volatile Future Liability
- Protect Assets
XIII. Why Corporate LTCI (8 minutes)
- Corporate LTC is the "sweet spot"
- Chance of Insurability is greater
- Include Coverage for Spouse, Significant other
- Tax Leverage
- 10 Pay LTCI reduces future risk
- Benefits are tax free
- $270 per diem in 2008
XIV. Tools you need (6 minutes)
- ERISA treatment of plan
- Memo to covered employees
- Corporate Minutes and Resolutions
XV. Corporate LTC Sales Idea (6 minutes)
- Corporate checkbook
- Descrimination
- Ten Pay Period
- Tax Free Benefit
XVI. High Cost of Waiting (5 minutes)
- Case study age 55 vs. age 65
- Using Entity Dollars vs. After Tax Dollars
XVII. C-Corp. (6 minutes)
- LTC Insurance is considered accident and health insurance, per HIPAA 1996
- Employer paid portion of tax qualified LTC Insurance premium is deductible Sec. 213(d)(i)(D), as an ordinary and necessary business expense, Sec. 162 (a)
- Can discriminate by class
XVIII. S-Corp. (7 minutes)
- Case study
- IRC 213(d)(10)
- 1120S/K-1/1040
XIX. Advanced Planning with LTCI (6 minutes)
- Wealthy Estate Owner
- Irrevocable Trust
- Income & Estate Tax Free to Heirs
XX. Financial Integrity of LTCI Company (7 minutes)
- Financial Strengths
- Comdex Ratings
- Carrier Commitment
- Future Price Stability
XXI. Where Do I Find Them (3 minutes)
- Your own files
- Businesses
- "C" Corps Preferable
- Advisor Referrals
- CPAs
- Attorneys
- Bankers
- Stockbrokers
XXII. Best Idea of All (2 minutes)
- Consider your own policy
- Design it as if you were going to need it
- Lifetime Benefit
- Inflation Protection