The exact causes of depression in the elderly are unknown, but it may result from factors such as environment and family history. Fortunately, even in its most severe form, depression is highly treatable. Depression in older adults is a serious problem that is often under diagnosed. This is because it often co-occurs with other serious illnesses and elderly people may be less willing to talk about feelings of sadness and hopelessness.

Most individuals erroneously believe that depression is a part of being old and this is completely untrue. Depression is not normal for people of any age. There reason for depression in older people is due to a chemical imbalance in their brain. And that chemical imbalance is extremely common and highly treatable. Once an older person seeks treatment, other problems may arise.

As many as 40% of older people taking antidepressants quit or repeatedly miss doses because of side effects, memory problems, or difficulty keeping track of complicated drug regimens. For example, older adults are sometimes more sensitive to side effects of antidepressants. These drugs also may not mix well with medication they take for other illnesses.

Because many older adults face these illnesses as well as various social and economic difficulties, health care providers may mistakenly conclude that depression is a normal consequence of these problems - an attitude often shared by patients themselves. When an older person no longer feels engaged and seems to stop enjoying life for longer than two weeks, it’s time to seek medical help.

The economic cost of the disorder is high, but the cost in human suffering cannot be estimated. If you feel yourself or a loved one beginning to have problems functioning or carrying out regular responsibilities and routines, that is when the problem has moved beyond normal depression toward a diagnosis of clinical depression. In any given year, almost 10 percent of the population suffers from depression.

While scientists are still searching for depression causes, they do know that a number of factors can increase a person’s chances of developing it. Depression often interferes with normal functioning and can cause pain and suffering, not only to those who have it, but also to those who care about them. These are known as depression risk factors. Risk factors are not the same as causes of depression. But one of the most important questions remain about why more women have depression than men.

There are a variety of antidepressant medications and psychotherapies for depression treatment. Some people with milder forms of depression may do well with psychotherapy alone. In fact, we still do not know if depression is truly less common among men or if men are just less likely than women to recognize, acknowledge, and seek help for it.While they do increase the chances of developing the illness, they do not guarantee that a person will develop it. People with moderate to severe depression most often benefit from medication. Most people do best with a combination treatment plan.

Don’t lose your life at the hands of your problems. Get yourself enrolled Ativan rehab . Heard about the dual diagnosis treatment facility .

The beneficial effects of omega-3 polyunsaturated fatty acids have been widely described in the literature in particular those on cardiovascular system. In the last decade there has been an increased interest in the role of these nutrients in the reduction of articular inflammation as well as in the improvement of clinical symptoms in subjects affected by rheumatic diseases, in particular rheumatoid arthritis (RA).

While the typical diet in the United States has a much greater ratio of omega-6 fatty acids compared with omega-3 fatty acids, research is showing that shifting this ratio-by increased consumption of fatty fish or fish oil supplements-may provide significant health benefits. Reductions in cardiovascular risk, depression, and rheumatoid arthritis symptoms have been correlated with omega-3 fatty acid intake, and there is increased interest in the use of omega-3 fatty acid supplementation for other psychiatric illnesses and prevention of Alzheimer’s disease.

The beneficial properties of fish oil are well known and are related to its fatty acid composition rich in omega-3 polyunsaturated fatty acids. A variety of epidemiological and clinical studies have demonstrated the efficacy of fish oil supplementation in rheumatoid arthritis (RA). The anti-inflammatory effects of fish oil are linked to the production of alternative eicosanoids, to the reduction of proinflammatory cytokines, to the inhibition of the activation of T lymphocytes and of catabolic enzymes. Fish oil supplementation could represent a valuable support to the traditional pharmacological treatment of rheumatoid arthritis.

A study by Berbert AA et al (Nutrition Feb 21 (2): 131-6, 2005) evaluated whether supplementation with olive oil could improve clinical and laboratory parameters of disease activity in patients who had rheumatoid arthritis and were using fish oil supplements.

Forty-three patients were investigated in a parallel randomized design. Patients were assigned to one of three groups. In addition to their usual medication, the first group received placebo (soy oil), the second group received fish oil omega-3 fatty acids (3 g/d), and the third group received fish oil omega-3 fatty acids (3 g/d) and 9.6 mL of olive oil.

Disease activity was measured by clinical and laboratory indicators at the beginning of the study and after 12 and 24 wk. Patients’ satisfaction in activities of daily living was also measured. There was a statistically significant improvement in relation to group 1 with respect to joint pain intensity, right and left handgrip strength after 12 and 24 wk, duration of morning stiffness, onset of fatigue, Ritchie’s articular index for pain joints after 24 wk, ability to bend down to pick up clothing from the floor, and getting in and out of a car after 24 wk. Group 3, but not Group 2, in relation to Group 1 showed additional improvements with respect to duration of morning stiffness after 12 wk, patient global assessment after 12 and 24 wk, ability to turn faucets on and off after 24 wk, and rheumatoid factor after 24 wk. In addition, Group 3 showed a significant improvement in patient global assessment in relation to Group 2 after 12 wk.

Ingestion of fish oil omega-3 fatty acids relieved several clinical parameters used in the present study. However, patients showed a more precocious and accentuated improvement when fish oil supplements were used in combination with olive oil.

More convincing data support the efficacy of omega-3 PUFA in reducing pain, number of tender joints, duration of morning stiffness, use of non-steroidal anti-inflammatory drugs and improving physical performance in RA patients. Kolahi et al (Clin Biochem Dec 23, 2009) from the Biotechnology Research Center in Tabriz University of Medical Sciences conducted a clinical trial to prove that fish oil supplementation decreases serum soluble receptor activator of nuclear factor-kappa B ligand in female patients with RA.

Soluble receptor activator of nuclear factor-kappa B ligand (sRANKL) to osteoprotegerin ratio is designated as a bone metabolism equation in many rheumatologic disorders and would be modified with fish oil (FO) supplementation. Eighty-three females with rheumatoid arthritis were divided randomly to 40 and 43 patients treated with (1 g/day) or without FO for 3 months accompanied with conventional drugs, respectively. Osteoprotegerin, sRANKL, tumor necrosis factor alpha (TNFalpha) serum levels were measured before and after treatment. Serum levels of osteoprotegerin increased, although sRANKL, TNFalpha and sRANKL/osteoprotegerin ratio decreased with FO therapy. A significant positive correlation was observed between sRANKL/osteoprotegerin ratio and TNFalpha levels (r=0.327, p=0.040) in the FO-treated group. CONCLUSIONS: FO could decrease the inflammatory response by lowering of serum TNFalpha levels and sRANKL/osteoprotegerin ratio.

In another study, Adam et al ( Rheumatol Intl Jan;(1):27-36) investigated the effects of both dietary measures, alone and in combination, on inflammation, fatty acid composition of erythrocyte lipids, eicosanoids, and cytokine biosynthesis in patients with RA.

Sixty-eight patients with definitive RA were matched into two groups of 34 subjects each. One group was observed for 8 months on a normal western diet (WD) and the other on an anti-inflammatory diet (AID) providing an arachidonic acid intake of less than 90 mg/day. Patients in both groups were allocated to receive placebo or fish oil capsules (30 mg/kg body weight) for 3 months in a double-blind crossover study with a 2-month washout period between treatments.

Clinical examination and routine laboratory findings were evaluated every month, and erythrocyte fatty acids, eicosanoids, and cytokines were evaluated before and after each 3-month experimental period. Sixty patients completed the study. In AID patients, but not in WD patients, the numbers of tender and swollen joints decreased by 14% during placebo treatment. In AID patients, as compared to WD patients, fish oil led to a significant reduction in the numbers of tender (28% vs 11%) and swollen (34% vs 22%) joints Compared to baseline levels, higher enrichment of eicosapentaenoic acid in erythrocyte lipids (244% vs 217%) and lower formation of leukotriene B(4) , 11-dehydro-thromboxane B(2) (15% vs 10%, P less than 0.05), and prostaglandin metabolites (21% vs 16%, P less than 0.003) were found in AID patients, especially when fish oil was given during months 6-8 of the experiment.

A diet low in arachidonic acid ameliorates clinical signs of inflammation in patients with RA and augments the beneficial effect of fish oil supplementation.

Dr. Jack Haddad, MD, MBA is the founder and owner of King of Home Care, an independently owned non-medical In-home care agency. In addition to his compassion and dedication to the home care industry, Dr. Haddad’s expertise and knowledge with hospice care is evident by the clinical research trials that he has conducted over the years.

Long-term care is when a person needs someone to care for them because they cannot manage a number of daily living activities on their own any longer and it is envisaged that this will happen for the foreseeable future. It comprises of help with daily living activities such as washing, dressing or eating and can take place in the home or in a residential or nursing care home.

Quite often a stroke or heart attack happens out of the blue, resulting in the need for immediate long term care. Other symptoms such as Alzheimer’s disease can develop more slowly requiring increasing levels of care.

Why take out a long term care immediate needs policy? Essentially predicting life expectancy is not a precise science. When people pay for their own care they may live longer in a good care home but their money could run out. An insurance care plan policy guarantees life time payments.

The way a long term care insurance works is that those who die too soon effectively pay for those who live longer. One insurance company guarantees a full refund if the person dies within the first 30 days and this progressively reduces over the first six months to zero death benefit. it is possible to buy extended protection against dying in the short term, but the protection is very limited and costly.

Long term care insurance plan premiums are calculated based on the individual’s life expectancy. this is forecast by reference to medical information provided by the person’s family doctor. Also insurance companies endeavour to speak to care home staff for an up to date hands on assessment. The cost of a care plan is less relative to correspondingly deteriorating health and frailty.

In addition to age, gender and state of health, the lump sum cost of a long term care policy is assessed by the level of monthly payments to the care provider. The monthly shortfall is calculated by deducting other regular income such as pensions and state benefits. The regular shortfall will help determine the amount of lump sum purchase price in return for a guaranteed income stream for life. The care benefits can be arranged to rise automatically every year by a given percentage to coincide with the care provider’s annual review date.

If a care provider will agree to keep their annual care fee increases to say five percent each year, the long term care insurance plan can be structured to match this rate for the rest of the persons life.

Even a guaranteed care plan cannot take into account increased care costs if there is a need the need to move care homes. This may be due to a requirement for nursing care or if the present care home closes for some reason or is taken over by a larger group. A regular NHS contribution is made for persons assessed as needing registered nursing care. However if the person’s health has deteriorated to such an extent that they qualify for continuing care, this is fully funded by the NHS.

Payments from long term care policies are payable direct to registered care providers and taxed in their hands as a trading receipt. In this way there is no tax payable on the income stream by the person receiving care.

before you commence planning for long term care fees be certain you access Barbara Davies’s vital free article about long term care insurance policies.

You may be able to take an income tax credit of up to $1,000 (up to $2,000 if filing jointly) if you make an eligible contribution to an employer sponsored retirement plan or an IRA. This credit is a nonrefundable tax credit. A nonrefundable credit cannot exceed the amount of the tax liability. This credit is in addition to any IRA contribution or contributions that you may make to a qualified plan

Credit - The credit is computed based on the taxpayer’s filing status and adjusted gross income. The Internal Revenue Service provides a table that indicates an applicable percentage ranging from 10% to 50% to determine the amount of the credit.

Eligibility In order to use the credit, the following requirements must be met:(A)You must have made a contribution to an Individual Retirement Account or qualified retirement savings plan. (B) On December 31, 2009 you are required to be at least 18 years old. (C) You must not be claimed as a dependent by another person. (D) You not allowed to be a full-time student. (E)You had to be born prior to January 2, 1992. (F)Your adjusted gross income cannot be higher than $27,750 if single, or $41,625 for a head of household or $55,500 if married filing jointly.

Limits to the Distribution - Generally, distributions reduce the eligible contributions. The contributions taken in determining the credit must be reduced by distributions received by you over a definite period of time, which the Internal Revenue Service labels the “test period”;the current tax year, the following tax year up to the due date of the tax return including filed extensions, plus the two preceding tax years comprises the “test period”. However, trustee to trustee transfers and rollover distributions do not reduce the amount of the credit. Neither do distributions from a military retirement plan contribute to the reduction of the credit.

Claiming the credit The credit can be claimed on your Form 8880, Credit for Qualified Retirement Savings Contributions. Taxpayers can only claim the credit if they file Forms 1040 or 1040A. Taxpayers that normally filed Form 1040EZ just need to file Form 1040 in order to claim this credit. Taxpayers who file their 2009 tax return claiming an IRA contribution that is going to be made in 2010, the IRS allows such taxpayers to consider that contribution as long it is being made prior to the filing date of their tax return in 2010 as an allowable contribution for purposes of determining the amount of this credit. The amount of the retirement savings contribution credit claimed by a taxpayer cannot exceed the taxpayer’s regular income tax liability less foreign tax credits plus alternative minimum tax liabilities.

Tax laws are complex, change constantly and each situation is unique. This article is not intended to provide legal or accounting advice. The reader should perform his or her own due diligence and consult competent professionals in this area.

Learn more about how we can help you determine if you are eligible for the retirement savings tax credit and other new IRS tax credits and about our competitively priced internet and paperless based approach to tax preparation at affordable prices. Sandor(Sandy) E. Lenner,C.P.A. - M.B.A. has provided business and accounting services for over 35 years and works part-time at his wife’s CPA firm .

When families have a relative who needs care at home or long term residential care, the big question on everyone’s lips is how the fees are going to be met. With average annual fees of over 30K , the cost is beyond most people’s income and, the usual resort for funding this care is through the sale of the family home. It is at this point that the relative in care can see the home that they worked so hard to pay for having to be sold with any hopes of leaving an inheritance to their loved ones fast disappearing.

It is important to remember at this point that individuals will not qualify for free care if they have assets, including their home, above 23,000 in England and Northern Ireland, twenty two thousan pounds in Wales and twenty two thousand five hundred pounds in Scotland. People usually have to pay for their own care as they are above the local authority funding limits (Tax year 09/10). There are some exceptions to these rules, but they are limited for everyone else. The next port of call would be to seek help from charitable sources but this is unlikely to be a permanent solution as charities have restricted funds.

Most people want a permanent solution and one of the best is a care fees plan - also known as an Immediate Needs Annuity(INA). The cost of the premium is driven by a person’s age, sex and state of health and is arrived at following receipt of medical information from the nursing home and the client’s doctor. The more frail and dependent a person - the lower the premium costs as, it is directly related to the life insurance company’s opinion on the person’s mortality.

Care fees Plansare a very effective way of protecting a family’s estate against the danger of care fees running away with future inheritances. They allow a family to plan for the expenditure needed then plan for the future with confidence.

When a person is in care, as long as the monthly payments are paid to a registered care provider ie one registered with the Care Quality Commission (CQC), these payments do not affect the care recipient. These very practical plans are flexible as well as tax-efficient as, should the care recipient recover and be well enough to return home, the net payments can be paid to them directly to help them pay for any care they need to cope in their own home. If the benefits are then paid to a person directly, as with any other pension arrangement, they will have 20% tax deducted at source by the annuity provider. But only on a tiny element of the income.

Care fees annuities are also a very good way of reducing any liabilities to inheritance tax because the cost of the annuity excluding any capital protection costs can be deducted from the estate. This is a very effective way of gaining a 40% discounted premium on the price of the plan that is being arranged to meet the known future costs of care.

By using this method to protect a family’s wealth, the following aims have been achieved:-

A limited sum has been allocated plus a reserve to deal with any unforseen events and the expenses have not been able to deplete the balance of savings.

Any remaining monies are preserved for the estate and the person receiving care can achieve their wish to leave an inheritance. The costs of care have been dealt with thus protecting the balance of assets.

The individual has certainty of their care and can retain their dignity and choice in the matter. Any remaining savings are preserved for their estate and the person receiving care can achieve their wish to leave an inheritance.

All of the above can be achieved by taking professional guidance. Families in this situation can really be helped to take control with the help of a financial planner who is an expert in long term care matters.

Before you implement a long term care annuity policy that will safeguard against huge care costs simply access your essential free article written by barbara Davies, CEO of equityCare

The role and efficacy of exercise on a joint inflicted with arthritis has been the focus of many studies and clinical research trials across the globe. This article will examine recent literature on the impact that exercise has on arthritis, particularly osteoarthritis.

According to a clinical study published in Arch Phys Med Rehabi 2009 Jun;90(6):897-904, investigators recruited patients inflicted with knee arthritis to investigate whether weight-bearing (WB) exercise enhances functional capacity to a greater extent than nonweight-bearing (NWB) exercise. Participants were randomly assigned to WB exercise, NWB exercise, or a control group (no exercise).

WB exercise and NWB exercise groups underwent an 8-week knee extension-flexion exercise program. Walking speed, muscle torque, and knee reposition error were assessed before and after intervention. Investigators discovered that equally significant improvements were apparent for all outcomes after WB exercise and NWB exercise, except for reposition error, for which improvement was greater in the WB exercise group.

In contrast, there were no improvements in the control group. Simple knee flexion and extension exercises (WB and NWB) performed over 8 weeks resulted in significant improvement in knee strength compared with the control group.

In another study published in BMC Musculoskelet Disord. 2007 DEC 7;8: 121, Bennell KL et al showed how Lower limb strengthening exercises are an important component of the treatment for knee osteoarthritis (OA). Strengthening the hip abductor and adductor muscles may influence joint loading and/or OA-related symptoms, but no study has evaluated these hypotheses directly. The aim of this randomised, single-blind controlled trial was to determine whether hip abductor and adductor muscle strengthening can reduce knee load and improve pain and physical function in people with medial compartment knee OA.

88 participants with knee OA were recruited from the community and randomly allocated to a hip strengthening or control group. The hip strengthening group performed 6 exercises to strengthen the hip abductor and adductor muscles at home 5 times per week for 12 weeks. The control group were requested to continue with their usual care. Blinded follow up assessment were conducted at 12 weeks after randomization.

The primary outcome measure was the change in the peak of knee adduction moment measured during walking. Questionnaires were assessed in pain and physical function as well as overall perceived rating of change. An intention-to-treat analysis was performed using linear regression modelling and adjusting for baseline outcome values and other demographic characteristics.

Results from this trial contributed to the evidence regarding the effect of hip strengthening on knee loads and symptoms in people with knee OA. If shown to reduce the knee adduction moment, hip strengthening has the potential to slow disease progression.

Turkish researchers analyzed the effects of exercise on articular cartilage. Ozkan C et al published his findings in Acta Orthop Traumatol. 207;41 Suppl 2:13-8. This article reviews the influence of controlled, passive-active exercise on healing, and on the development of osteoarthritis and the short- and long-term changes in articular cartilage associated with exercise and participation in sports of different duration and intensity.

Joint cartilage, whose water content decreases itself thanks to its unique permeable medium, maintains load distribution and joint function together with the synovial fluid under physiologic conditions and sports activities. The adaptive capacity of joint cartilage is limited under various conditions such as excessive load bearing or prolonged immobilization; however, when these factors are reversed deformed cartilage returns to its former state under normal conditions.

Ozkan et al suggest that exercise contributes to cartilage healing and reduces risk for injury, and that moderate exercise can even decrease the number of cases requiring a hip replacement. Conversely, excessive (harsh) exercise may be associated with increased cartilage damage or degenerative changes. Despite the presence of osteophytic changes in joint cartilage of athletes performing mild sports activities, these may not result in osteoarthritis due to the adaptive feature of joint cartilage.

Similarly, Messier et al (J AM Geriatr Soc. 2000 Feb;48(2):131-8.), examined the effects of 18-month aerobic walking and strength training programs on static postural stability among older adults with knee osteoarthritis.

A cohort of 103 older adults (age = 60 years) with knee osteoarthritis were the participants and randomly assigned to undergo biomechanical testing. The subjects were randomized to one of three treatment arms: (1) aerobic walking; (2) health education control; or (3) weight training. Measures were made under four conditions: eyes open, double- and single-leg stances and eyes closed, double- and single-leg stances.

In the eyes closed, double-leg stance condition, both the aerobic and weight training groups demonstrated significantly better sway measures relative to the health education group. The aerobic group also demonstrated better balance in the eyes open, single-leg stance condition. Results suggested that long-term weight training and aerobic walking programs significantly improved postural sway in older, osteoarthritic adults, thereby decreasing the likelihood of larger postural sway disturbances relative to a control group.

Dr. Jack Haddad, MD, MBA is the founder and owner of King of Home Care, an independently owned non-medical In-home care agency. In addition to his compassion and dedication to the home care industry, Dr. Haddad’s expertise and knowledge with In-Home Care is evident by the clinical research trials that he has conducted over the years.

For anyone that has ever had bladder problems or incontinence issues, wearing diapers is a well known and embarrassing part of life. They are used as a temporary treatment for urine leaking or uncontrollable bladder movement.

One of the most common misconceptions is that only old people wear diapers. This is far from the truth. Many types of people wear them and require them to live a comfortable and normal life. Even handicapped teenagers may need them - so diapers are not limited to those over the age of 65. With this in mind, choosing a diaper that matches your body size is important. Larger ones are more comfortable for larger individuals, and vice versa.

Proper absorbency for your condition is also something to keep in mind. If the person regularly urinates himself often, then a more absorbent diaper is needed. Those with only light spotting can probably use a much thinner material with less “padding.” The right level of absorbency will also allow you to exercise freely and move about your normal life without any embarrassment.

Clearly an easily disguised undergarment is also desirable. There is nothing comfortable about something that everyone can easily see. For that reason, many companies are specializing in developing diapers that are virtually undetectable. They fight odor quickly and work to keep you both dry and comfortable throughout the day.

Unfortunately one of the main problems with adults needing diapers is that many are made with chemicals. They go through refining processes so that the plastic pieces can be crafted into straps and lining. This uses petrol-based chemicals that may contain harsh additives. Some diapers have formaldehyde in them and other irritants. This can be problematic for those with sensitive skin, and also very itchy. An individual that requires diapers should always seek out the products that are more natural.

If possible reusable diapers are also a good option. Living with adult incontinence is hard, and no one deserves the stigma that goes along with frequently having uncontrollable urination. Comfortable and environmentally-friendly diapers are affordable and make life much easier. There’s no reason why someone should be afraid to go out and live their life normally just because of a easily remedied problem.

In Conclusion

Buying diapers in the store is embarrassing, no doubt. But you can prevent that by choosing from a variety of styles and sizes on the Internet. There are so many to choose from, and you can banish the embarrassment that goes along with wearing and buying diapers!

Learn more on TENA diapers and incontinence products.

Elderly home care is very much a personal matter and relatives battle for the best quality of care for their family. Home care firms that depend on local authority rates would possibly not be in a position to seek the standard of staff they would wish for. Aside from minority of terrible tales told in the media, frequent protests are about low paid domiciliary care staff as a result of absence of qualifications, and very little practical knowledge. Other areas for concern may include communication issues with English language, working a small fraction of the allotted time, negative outlook, turning up late or failing to turn up. Qualified, experienced and dependable elder home care staff enjoy better rates of pay and this is mirrored in the home care service supplier’s costs of exclusive personal home care.

Quality in elderly home is expensive, but ensures the individual well is looked after and gives peace of mind. But high quality home care often results in extended life expectancy and long term funding problems. When people live longer, their capital can run dry, particularly when savings returns are small and they have not sought any financial advice about paying for their private homecare. In this instance, the person requiring elderly home care may have little choice but turn to their local authority. They may then need to change to a homecare agency that charges less.

The capital and fiduciary areas of senior care go alongside with the quality of individuall home care and are very significant point for those funding their own care, because they have enough savings or raise capital by way of equity release on their own house. High quality care is a lifetime committment so it is important that ample funding is arranged. It is also important to plan up front for rising home care costs as a consquence of escalating needs, most often culminating in full time elderly nursing care at home or residential home nursing care.

When an individual’s savings surpass the local authority’s limits, they must arrange their own elderly home care. The expenses can be very substantial, as twenty four hour care usually starts at over 100 daily for full time home nursing care, far beyond local authority rates.

If the care recipient’s savings fall below the existing limit, the local authority will pay home care charges, although local government hourly rates are generally lower than quality home care agency costs. So when money runs out, the quality of home care may be affected. Thankfully there are financial planning strategies available that can help ensure your money does not run out. It is even possible for a person’s home to be used to pay for elderly home care, so avoiding the necessity to downsize or move into residential care. This can be attained by obtaining independent recommendations from equityCare.

Before you take various decisions concerning elderly domiciliary care obtain vital knowledge concerning the details you need to know

A tax credit is available to you if you are either 65 years of age prior to December 31, 2009 or under the age of 65 but retired and were permanently and totally disabled at the time you retired. Unfortunately, this credit is not as sizable as some of the other tax credits that are available, nevertheless, like any tax credit it should be considered, since it could result in some unexpected cash for you.

How the Elderly Credit Works The credit is equal to 15% of an applicable “initial” amount based on an individual’s filing type i.e. $5,000 for a single individual, $7,500 for married taxpayers filing a joint return where both spouses are qualified. The initial credit is then reduced by certain nontaxable pensions and benefits such as pension ,disability benefits or annuities that are not included in adjusted gross income. The initial credit is then further reduced by one half of the excess of the individual ’s adjusted gross income over certain predetermined levels, based on the individual ’s filing status. The levels are single taxpayer is $7,500, married taxpayers is $10,000 and married taxpayers individually filing separately is $5, 000.The credit is calculated by multiplying the adjusted “initial” amount by 15%.

Nontaxable Benefits and Pensions You should be cautious when listing the nontaxable amounts you receive on your tax return. These amounts are confirmed by the IRS with other information supplied by other government agencies to the IRS. Examples of nontaxable benefits and pensions consist of (a)nontaxable railroad retirement pension payments treated as social security,(b) nontaxable social security payments,(c) Nontaxable pension or annuity payments or disability benefits that are paid under a law administered by the VA. and (d) pension or annuity payments or disability benefits which are excluded from income pursuant to any provision of federal law other than the Internal Revenue Code.

Disability Credit Amount If you are permanently and totally disabled and under the age of 65, the applicable “initial” amount may not exceed the amount of the disability income you received during the tax year. Special rules apply to the initial amounts when one spouse is under 65 to determine and support the permanently and totally disability status being claimed.

Credit Limitations In order to determine if you are entitled to the credit, you must consider two income limits. The first income limit is the amount of the taxpayer’s adjusted gross income. The second income limit is the amount of non-taxable Social Security and other non-taxable pensions you received during the year. The amount of credit you can claim is generally limited to the amount of the tax. You may not take this credit if your adjusted gross income(AGI) is equal to and is greater than (a)if single, head of household or qualifying widow(er) with dependent child, the AGI is $17,500, (b)If married filing jointly and one spouse is eligible for the credit the amount the AGI is $20,000. If married filing jointly and both spouses are eligible for the credit the AGI is $25,000. If married filing separately or depending on your filing status the AGI is $12,500, you cannot take the credit if you received certain nontaxable benefits ranging from $3,750 to $7,500.

To Claim the Credit Unfortunately,the credit is not available for taxpayers that file Form 1040EZ. In this case, then you need to file Form 1040 or Form 1040A and attach Schedule R.

Tax laws are complex, change constantly and each situation is unique. This article is not intended to provide legal or accounting advice. The reader should perform his or her own due diligence and consult competent professionals in this area. Special rules exist to determine certain exclusions,amount of the credits and the proper filing status. Please refer to the Internal Revenue Service Publication 52 for more detailed information.

For more information about how we can help you determine if you are eligible for the Elderly or Disabled Tax Credit and other available income tax credits and about our competitively priced internet and paperless based approach to tax preparation at affordable prices . Sandor(Sandy) E. Lenner,CPA-MBA has provided accounting and business services for over 35 years and works part-time at his wife’s CPA firm

Caring for a family member inflicted with symptoms of Alzheimer’s disease is both debilitating and a challenging task. Each day brings new demands as the caregiver copes with the rapid progression of the new patterns of behavior of the Alzheimer’s patient.

In preparing and setting up an effective home care for an Alzheimer’s patient, a compassionate caregiver must make the following changes in a new home environment:

1. As the disease progresses, adjusting your communication style to the patient’s changing needs.

2. Scheduling visitors to avoid surprises and have something to look forward to. Even if the elder with dementia does not recognize those who visit, the contact is nonetheless valuable for them.

3. Establishing routines in activities of daily living. Be accepting of the increasingly limited capabilities of the person with dementia and implement care strategies accordingly. Do your best to be patient, kind, flexible, supportive, and calm. This disease is no one’s fault, although it is very aggravating and disappointing.

By the same token, don’t take problem behaviors (like aggressiveness or wandering) personally. Accept the symptoms of the disease and proceed from there. Remember that the person is not behaving this way on purpose.

Plan activities that the patient is interested in, such as art, cooking, walking, swimming, or gardening. Focus on enjoyment, not achievement. If the person is lucid enough, involve them in making music, doing puzzles or crosswords, or playing memory games, card or board games. Or, the patient may passively enjoy hearing music, contact with pets, or sitting outside in the garden.

Go for walks in the neighborhood, go for a drive, or spend time at a park. Walking is often therapeutic, although the pace may not be as vigorous as you might like. Develop a style of paying more attention to the beauty and novelty of your surroundings as you walk.

4. Maintaining social contacts and fun. During the early stage of the disease, caregivers can promote the patient’s sense of well being by providing emotional support and by helping to maintain familiar activities and social contacts.

Even when Alzheimer’s patients no longer have the cognitive ability to understand your humor, they can still appreciate it. They may still smile or laugh and sharing that laughter can be a relief to both you and your charge. Use the same modes of humor as you always have: teasing, nonsense, clowning. Be even more silly than usual!

To counteract isolation and loneliness, encourage family and friends to stay involved. Take the patient to family gatherings if it’s comfortable to do so. Schedule visitors, to avoid surprises and have something to look forward to. Even if the elder with dementia does not recognize those who visit, the contact is nonetheless valuable for them.

Sometimes the caregiver will want to join the patient in family gatherings or stay in the home when visitors are present. Caregivers can start feeling isolated and lonely themselves as more and more of their time is built around the elder’s needs. If the patient feels safe with the visitors, the caregiver can use the visiting time as an opportunity for relief and respite. Adult day care has similar benefits: social stimulation for the patient and free time for the caregiver.

5. Promote comfort and safety. As problems with memory and judgment increase, the patient becomes more vulnerable to accidents and injuries. There will be times when you’ll want to remind the person that they have Alzheimer’s. At other times it might be better to refer to a “memory problem.” Even if you repeatedly tell the elder that they have Alzheimer’s disease, they may not remember that you told them. Be prepared to patiently repeat the information at times when you’re trying to help the person understand why they can’t do something or why you are taking over a task the person used to do.

Carefully screened and compassionate caregivers regard their responsibility as a way of being involved with their loved one. Their caring is based on unconditional love, and they do not consider it a burden. Dementia patients are able to read body language and to respond to the positive attitudes of the caregiver. Where patient and caregiver have had problems in their past relationship, it can be especially challenging to empathize and be kind, so a support system for the caregiver is most important.

6. Communicate with an Alzheimer’s patient. A good home care service trains caregivers to acknowledge requests and respond to these patients. Don’t argue or try to change the person’s mind, even if you believe the request is irrational. Be affectionate with the patient, if this feels natural. Try not to set up a cycle of paying attention only when the person displays problem behaviors. Break this negative cycle by being supportive of positive behavior.

Jack Haddad, MD, MBA
Portfolio Manager
MD Capital Management
Affiliated Hospitals
Sutter-Roseville Medical Center, Roseville, CA
San Francisco General Hospital, San Francisco, CA
San Jose Orthopedic Medical Group, San Jose, CA
Highland Hospital, Oakland, CA

Dr. Jack Haddad, MD, MBA is the founder and owner of King of Home Care, an independently owned non-medical In-home care agency. In addition to his compassion and dedication to the home care industry, Dr. Haddad’s expertise and knowledge with In-Home Care is evident by the clinical research trials that he has conducted over the years.