Table of Contents

Table of Contents

THE FLORIDA SENIOR LEGAL GUIDE
Eleventh Edition

Legal, Health, Estate Planning

GREGORY G. GAY Member of the Florida Bar

Senior Law Series, Inc.

Table of Contents

Page Preface


PART ONE
Planning for Retirement

Chapter 1
SOCIAL SECURITY
An Overview of the National Social Security Program
Social Security Taxes and Limits on Earnings
Regular Retirement
Early Retirement
Late Retirement
Taxation of Social Security Benefits
Benefits for a Married Spouse of a Retired Worker
Benefits for a Divorced Spouse of a Retired Worker
Surviving Spouse’s Benefits
Family Benefits for a Deceased Worker
Parent’s Benefits
Disability Benefits and Eligibility
Determining Disability
Working While Receiving Disability Benefits
Disabled Widow’s/Widower’s Benefits
Family Benefits for a Disabled Worker

Chapter 2
MEDICARE
Medicare Part A
Hospital Care
Medicare Observation Status
Skilled Nursing Facility Care
Home Health Care
Hospice
Medicare Part B
Qualified Medicare Beneficiary
Specified Low Income Medicare Beneficiary
Medigap Insurance Policy
Medicare Advantage
Medicare Part D

Chapter 3
TAXATION OF PENSION PLAN AND IRA DISTRIBUTIONS
Distribution of Pension Plan Benefits
Premature Distributions
Required Distributions
Distributions During the Participant’s Lifetime
Distributions Upon Participant’s Death Before Required Beginning Date
Distributions Upon Participant’s Death After Required Beginning Date
Rollover by Surviving Spouse
Inherited IRA
Trust As Beneficiary
Roth IRA
IRA Contribution Limit
Estate Taxation of IRA
Charitable Distributions From IRA’s

Chapter 4
ANNUITIES
Definitions
Death of Owner
Death of the Annuitant
Types of Annuities
Immediate Annuities
Life Income Annuity
Life with Period Certain
Deferred Annuities
Free Look Period
Penalty for Early Withdrawal
Income Taxation of Annuities
Distribution at Death
Inappropriate Sale Practices
Estate Taxation of Annuities

Chapter 5
SELLING A RESIDENCE AND HOMESTEAD EXEMPTIONS
Capital Gain Exclusion on the Sale of a Residence
Reverse Mortgage
Florida Documentary Stamp Tax
Title Insurance
Property Tax Exemptions

PART TWO
Planning for Disability
Chapter 6 OVERVIEW OF HEALTH CARE ADVANCE DIRECTIVES
Chapter 7 LIVING WILLS
Living Will
Terminal Condition, Persistent Vegetative State and End-Stage Condition
Definition of Life-Prolonging Procedure
Elective Procedures
Procedure for Exercising a Living Will
Procedure in Absence of a Living Will
Effect of Living Wills Made Prior to October 1, 1999
Prohibition of Mercy Killing

Chapter 8
RIGHT TO TRY
New Drug Approval Process
Right to Try Laws
Eligibility
Cost
Immunity

Chapter 9
HEALTH CARE SURROGATE DESIGNATION
Health Care Designation for An Adult
Health Care Designation for A Minor

Chapter 10
DO-NOT-RESUSCITATE ORDER

Chapter 11
ABSENCE OF ADVANCE DIRECTIVES

Chapter 12
DURABLE POWER OF ATTORNEY

Chapter 13
PLANNING FOR PETS

Chapter 14
BAKER ACT
Baker Act
Guardian Advocate for Baker Act Proceedings

Chapter 15
GUARDIANSHIPS

Chapter 16
DEVELOPMENTAL DISABILITIES

Chapter 17
ADULT FAMILY-CARE HOME

Chapter 18
NURSING HOME PATIENT RIGHTS
Nursing Home Discharges
Resident’s Rights
Office of the Local Long-Term Care Ombudsman
Selecting a Nursing Home

Chapter 19
ELDER ABUSE

Chapter 20
MEDICAID NURSING HOME ASSISTANCE
Eligibility
Non-Countable Assets
Lady Bird Deed
Transferring Assets
Promissory Notes, Loans and Mortgages
Undue Hardship
Irrevocable Annuities
Half-A-Loaf
Personal Service Contract
Exemptions to the Transfer Rules
Supplemental Needs Trusts and Pooled Trusts
Assisted Living Facility Medicaid Waiver Program
Medicaid Estate Recovery
Medicaid Managed Care
Just Say No

Chapter 21
THE FLORIDA ABLE ACT

Chapter 22
LONG-TERM CARE INSURANCE
Long-Term Care Insurance
Long-Term Care Insurance Partnership Program

Chapter 23
LIFE CARE PLANNING

Chapter 24
ELDER MEDIATION and SHARED FAMILY DECISION MAKING

Chapter 25
VIATICAL AND LIFE SETTLEMENT AGREEMENTS

Chapter 26
GRANDPARENT VISITATION

Part Three
Estate Planning

Chapter 27
WILLS

Chapter 28
TRUSTS
Revocable Trust
Irrevocable Trust
Florida’s Trust Code

Chapter 29
FIDUCIARY ACCESS TO DIGITAL ASSETS

Chapter 30
PRENUPTIAL AGREEMENTS

Chapter 31
FLORIDA’S ELECTIVE ESTATE

Chapter 32
FEDERAL ESTATE AND GIFT TAX LAW
Federal Estate and Gift Tax Laws
Federal Estate Tax Return
No Florida Estate Tax
Determining the Gross Estate
Basis in Property Received From a Decedent Who Dies in 2016
Basis In Property Received During His or Her Lifetime
Portability of Unused Exemption Between Spouses
Gift Tax Annual Exclusion

Chapter 33
CHARITABLE GIVING
Deductions for Present Contributions
Deferred Giving
Charitable Remainder Trust
Charitable Lead Trust
Gift Annuities
Pooled Income Fund

Chapter 34
PROBATE
Personal Representatives Compensation
Attorney Fees
Alternatives to Formal Probate
Summary Administration
Disposition without Need of Administration
Automobile
Homestead

Chapter 35
ARRANGING THE FUNERAL
Pre-Need Arrangements
Cremation
The Need for Written Funeral Instructions
Organ Donation

Chapter 36
VETERANS’ BENEFITS
Overview of Veterans’ Benefits
Compensation
Non-Service Connected Pension
Medical Care
Geriatric Services
Prescription Benefits

Chapter 37
VETERANS’ CEMETERIES
Veterans’ Cemeteries

Chapter 38
PATIENT PROTECTION AND AFFORDABLE CARE ACT
Overview of the Patient and Affordable Care Act
Young Adult Coverage
Unlimited Coverage
Pre-Existing Condition
Non-Rescission
Non-Discrimination
Required Coverage
The Penalty
The Health Insurance Exchange
Premium Tax Credit

Chapter 39
RECOGNITION OF SAME-SEX MARRIAGE FOR PURPOSES OF FEDERAL LAW AND FLORIDA LAW
Recognition of Same-Sex Marriage for Purposes of Federal Law and Regulations
Recognition of Same-Sex Marriage for Purposes of Florida Law
United States Supreme Court Holding
Federal Courts
Florida Courts
Glossary
Index