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As you approach end-of-life decisions, there are several steps that should be taken to make sure you receive the right type and level of care. To assist you in these decisions, most states now permit either an advance directive or a living will. Some seriously-ill persons also have a doctor sign a Physician Order for Life-Sustaining Treatment (POLST). These documents are designed to assist your family and doctors in making the decisions according to your preferences.

Senior Medical Planning

There are three important background areas that you should learn about before entering into senior medical care. These are the medical oath and principles of your care providers, the rules created by Congress to ensure your medical information is protected and the decisions by your state on the specific document that you use to convey your wishes.

Doctors will frequently follow a set of principles that were originally called the Hippocratic Oath. The first oath was written by Hippocrates, a Greek doctor who is considered the father of modern medicine.

A modern version of the Hippocratic Oath typically states, "To practice and prescribe to the best of my ability for the good of my patients." Following this principle, your doctor will attempt to restore you to good health.

Because of modern improvements in medicine, it is possible to prolong your life through the use of ventilators, intravenous feeding and other devices. While you certainly want your doctors and nurses to provide very good care, you may also need to offer some guidance on how extensively your family and doctors should use modern technology to prolong your life.

A second major area for you to understand is called HIPAA. The Health Insurance Portability and Accountability Act (HIPAA) was passed by Congress in 1996. It is designed to provide protection for you and to keep your health information private.

Under the HIPAA rules, you have the right to see your health records, but you must give written permission before your records are released to other individuals. The information provided by doctors or nurses about your care, medications or other personal information is protected. However, you will want to be certain that your designated healthcare proxy (the person who will assist in making healthcare decisions) has the right to review these records. You should sign a HIPAA release form in order to enable your advisors to give proper recommendations to your doctors and nurses.

Finally, you must understand the specific documents of your state. Some states use an advance directive in which you choose a combination of a durable power of attorney for healthcare and a living will. Other states have separate documents. It is very important that you use the appropriate document tailored for the laws of your state.

The Advance Directive

Your first key advisor is the person who will make your medical decisions if you are incapacitated. This individual is frequently called the healthcare proxy. He or she is your agent and holds your durable power of attorney for healthcare. Normally, you will select primary and secondary persons as your healthcare proxy agent.

You will want to list the persons, their addresses and phone numbers so they can be easily contacted. Your secondary healthcare proxy will assume the primary role if the first person is unable or unwilling to serve.

Part of your advance directive will also explain the level of authority that you have given. Your healthcare proxy usually does not have the authority to make decisions unless, in the view of your doctor, you are no longer able to make decisions yourself. However, many forms allow you to sign and empower that person immediately. The authority of your healthcare proxy may also extend after you pass away so that he or she can make appropriate decisions at that time.

Your healthcare proxy may be called upon to make significant decisions for your care. For example, it may be necessary to decide whether or not to use morphine or other types of pain medication. If the decision is to make use of morphine, then a second decision will be made on the use of a low dose or a high dose. With a lower dose of morphine or other types of pain medication, you may have greater clarity of mind but may be less comfortable. If you receive higher doses of medication, you may not be as clear-headed, even though you are at a higher comfort level. These decisions can only be made based on your condition at a given time, but they do directly impact the quality of your life in that circumstance.

A healthcare proxy may also be called upon to make very significant decisions about the hospital, nursing home or other care facility and the level of treatment. For example, some seniors have suffered broken hips or limbs at a time when their demise was near. A healthcare proxy will need to make decisions about the appropriate level of care or treatment under those circumstances.

A second section of an advance directive allows you to give counsel on the level of measures and technology that will be used to prolong your life. If you have an incurable or irreversible condition that will result in your death within a relatively short time, there are medical devices that can significantly prolong your life.

These are sometimes referred to as "heroic measures." If you desire all reasonable measures to be taken, you can generally request that care. If you do so, your life may be extended to the greatest extent possible under "generally accepted healthcare standards."

Your healthcare guidelines expressed in your advance directive will discuss your preferred level of nutrition and hydration. If you prefer to receive nutrition and hydration through intravenous methods, you may specifically request those options.

It is helpful for medical providers to have some level of direction for your pain management. If you prefer a higher level of pain management even though that gives you less clarity of thought, you may so indicate.

A third, fairly typical section of the advance directive covers donation of organs and designation of your primary doctor. If you would like to donate specific organs or designate specific purposes for the use of your body, you may identify the particular organs or discuss purposes. Common purposes include transplantation, therapy, research and education.

Advance directives and living wills may, under state law, be witnessed in a manner similar to the witnessing of your will. Some states require two witnesses or a notary to witness your advance directive. Check with your state law to make certain that you have complied with those requirements. A helpful website with state law requirements is www.caringinfo.org. It is maintained by the National Hospice and Palliative Care Organization and seeks to improve care at the end of life.

Physician Orders for Life-Sustaining Treatment (POLST)

A Physician Order for Life-Sustaining Treatment (POLST) is a medical order signed by your doctor or a medical staff person as authorized under your state law. While the name and provisions may be different in some states, the POLST option is generally available nationwide. If you have a serious illness or may pass away within one year, you may want to ask your doctor to sign this medical order. 

The POLST typically covers cardiopulmonary resuscitation (CPR), medical interventions and nutrition. You may choose to have CPR or select “Do Not Resuscitate (DNR).” Your medical interventions may include full treatment to prolong your life, selective treatment that avoids burdensome procedures or comfort-focused treatment. Nutrition can be maintained long-term with feeding tubes, for a trial period or you may select no artificial means of nutrition.

All of these decisions should be made in consultation with your doctor. Both your doctor and you or your healthcare proxy must sign the POLST. Your POLST may reflect your values, religious beliefs and goals for care. 

Even if you have a POLST signed by your healthcare provider, you still need an advance directive. The advance directive appoints your healthcare proxy (primary and secondary) and covers many medical circumstances not covered by the POLST. Everyone should sign an advance directive, while those who are seriously ill may benefit from a POLST.

Action Steps

After completing your living will or advance directive, you will sign and typically have witnesses for your original document. Prepare several copies of your advance directive. You will want to give a copy to your healthcare agent, your family, clergy, your doctors and other advisors who may be involved in assisting with your medical decisions.

At any time you may revoke the living will or advance directive. It generally is best to revoke the entire document and complete a new document. If you attempt to amend different parts of the advance directive, there is a risk that you may sign provisions that conflict or are inconsistent. If you are in need of urgent care or treatment, you do not want any conflicting provisions in your living will or advance directive.

Your living will or advance directive is a very important part of your personal planning. It is designed to help you receive the best possible care at the end of your life and still comply to the greatest extent with your personal healthcare preferences.

As taxpayers consider their gifts in 2025, the Internal Revenue Service (IRS) offers seven charitable giving tips. The IRS reminds taxpayers that giving money or goods to a tax-exempt organization before the end of the year can usually be deducted on that year’s federal income tax return. These seven tips may help you maximize benefits from charitable gifts.

  1. Qualified Charities – Only gifts to qualified charities are deductible. The Tax Exempt Organization Search (TEOS) Tool on IRS.gov is useful for determining if a charity is qualified. Religious organizations with regular worship services are generally qualified, even though they may not be listed on the IRS database.
  2. Itemized Deductions – Charitable gifts are deductible if you itemize on IRS Form 1040 Schedule A. Most taxpayers will itemize if their deductions exceed the standard deduction. Cash gifts up to 60% of your income are generally deductible. If you give over this amount, the excess may be carried forward and deducted over the next five years.
  3. Cash, Checks, Credit Cards, Payroll – You need a bank record or written statement from a charity for cash or similar gifts to claim a charitable deduction. For a payroll deduction, you should save your paystub or W-2 statement.
  4. Property Gifts – Clothing and household goods must be in good or better condition to qualify for a deduction. If you give clothing or household goods over $500 in value, you may obtain a qualified appraisal and attach it to your return. Gifts of $250 or more in value require a written acknowledgment from the charity with a description of the gifted property. There are special rules for vehicles and other property gifts. Visit IRS.gov for additional details.
  5. Donor Benefits – When a donor receives goods or services in return for a contribution, the charitable acknowledgement of the gift must show the value of the benefits transferred. For example, a gift by a donor for the annual charity dinner event will lead to a deduction that is reduced by the value of the dinner.
  6. IRA Owners – If you are an IRA owner over age 70½, you may make a gift from your IRA custodian directly to a qualified charity. The maximum 2025 IRA charitable rollover gift (called a qualified charitable distribution (QCD) by the IRS) is $108,000. An IRA charitable rollover gift would also qualify for part or all of your required minimum distribution (RMD). See Pub. 590-B on IRS.gov for more details.
  7. Records – You should keep good records of all charitable gifts so that you can prepare your IRS Form 1040. Proper documentation is especially important for property gifts. For example, property gifts valued over $5,000 will require a qualified appraisal so it is vital to maintain adequate records of the appraisal to substantiate the claimed deduction. See IRS.gov for further information.

Does Medicare offer any financial assistance for seniors? My parent, whose only income comes from Social Security survivor benefits, is having a hard time paying Medicare costs.

There are several financial assistance programs that can help Medicare beneficiaries who are having a difficult time paying their out-of-pocket health care costs. Here is what is available, along with the eligibility requirements and how to apply. 

Medicare Savings Programs

Let us start with a program that helps pay premiums and out-of-pocket costs for Medicare Parts A and B. It is called the “Medicare Savings Program,” and it has several different benefit levels based on an individual’s income and asset level. At the most generous level, the program covers your Part A and Part B premiums along with nearly all your Medicare deductibles, coinsurance and copayments. At a minimum level, the program will only cover either the Part A or Part B premium.

To qualify for a Medicare Savings Program, the income limits vary. Depending on the specific program, the income limits range from about 100% of the federal poverty level (plus a small allowance) up to 135% of the federal poverty level. For 2025, the 135% income threshold is about $1,781 per month for individuals ($2,400 for married couples) in most states. Income includes payouts from 401(k) plans, pensions, Social Security and help from family members.

Medicare also allows states to impose an asset limit, which can be as low as $9,660 per individual ($14,470 for married couples). Some assets are excluded from the calculation including your primary residence, one car and household goods. However, retirement savings and bank accounts are included in the total.

Some states have made their Medicare Savings Programs more generous, with higher allowable income limits and, in some cases, no asset limits. The program may also go by a different name in those states. To find out if you qualify or how to apply, contact your state Medicare program. Visit Medicare.gov or call 800-633-4227 for contact information.

Medication Assistance

For help with Medicare (Part D) prescription drug plan costs, there is a separate low-income subsidy program that your parent may be eligible for called Extra Help. To qualify, your parent may apply online, over the phone or at their local Social Security office.

Depending on income level, this program will pay part or all of their Part D prescription drug plan’s monthly premiums, annual deductibles and prescription co-payments. In 2025, individuals with a yearly income below $23,475 ($31,725 for a married couple), and assets under $17,600 ($35,130 for a married couple) can qualify for Extra Help.

If your parent is eligible for a Medicare Savings Program, they will likely qualify for Extra Help. However, because the requirements between the two programs are slightly different, even if your parent does not qualify for a Medicare Savings Program for Part B, they may still be able to get Extra Help for Part D. For more information or to apply, visit SSA.gov/medicare/part-d-extra-help or call Social Security at 800-772-1213.

Other Programs

Depending on your parent’s income level, needs and location there may be other financial assistance programs that can help like Medicaid, SSI (Supplemental Security Income), Program of All-Inclusive Care for the Elderly (PACE), Supplemental Nutrition Assistance Program (SNAP), Low Income Home Energy Assistance Program (LIHEAP) and many others.

To help you find out what types of assistance programs your parent may be eligible for, and to learn how to apply for them, go to BenefitsCheckUp.org. This is a free, confidential website hosted by the National Council on Aging that contains information on various programs.

It is also possible to get help in person at one of the 87 Benefits Enrollment Centers (BECs) located across 38 states. Visit NCOA.org/article/meet-our-benefits-enrollment-centers to locate a center in your area. Or call their helpline at 800-794-6559.

Savvy Living is written by Jim Miller, a regular contributor to the NBC Today Show and author of “The Savvy Senior” book. Any links in this article are offered as a service and there is no endorsement of any product.  These articles are offered as a helpful and informative service to our friends and may not always reflect this organization’s official position on some topics.  Jim invites you to send your senior questions to: Savvy Living, P.O. Box 5443, Norman, OK 73070. 

Each year the Internal Revenue Service (IRS) offers safety tips for online shoppers. With many online stores offering their versions of “Cyber” holidays and other online specials, millions of shoppers can benefit from knowing how to protect themselves from cybercriminals. Here are some simple things to remember.

  1. Familiar Online Stores – Use online stores with known reputations and familiar names. The URL or online address should start with “https.” The “s” represents that the website has a security certificate.
  2. Unprotected WiFi – Many restaurants and stores offer free public WiFi. Avoid using public WiFi sites for online purchases. Cybercriminals can monitor the public WiFi sites. Exercise caution if you use your credit card to purchase items with a public WiFi site, a cybercriminal may be able to steal your financial information.
  3. Security Software – Anti-virus software is reasonable in cost and should be used by everyone. The software will usually update automatically each day when you are on the internet. Do not use “free” security software, and do not click on offers for “free” security scans.
  4. Passwords – Use ten-to-fourteen-character passwords. The best passwords have a capital letter, a number, a special character and lower-case letters. Use a password manager with encryption to save all your passwords.
  5. Phishing emails – Be cautious if an email claims to be from the IRS or a financial institution. Do not click on any links if you do not know the sender of the email. If you receive an email claiming to be from a retail store, bank or a government agency, do not click on a link. Instead, visit the website or app for that organization or call directly for assistance.
  6. Authentication – Many banks and financial institutions now offer multi-factor authentication. One method of authentication is to send a text to your mobile phone when you are logging in to your account. To log in, you will have to enter the word or number that is texted to your phone.
  7. Encrypt Data – Your sensitive financial data should be encrypted if you store it on your hard drive. If you change computers, be sure to clean or destroy the hard drive of your old computer.

Here are two other helpful safety steps. First, you can obtain a free credit report from the three major credit bureaus each year. To obtain one, search online for “free credit report” and follow the recommended steps. You should check your credit report annually to verify that there are no unfamiliar financial actions on your account. Second, you may go online to SSA.gov and create a “my Social Security” account. With this account, you will be able to monitor your Social Security records.

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