Thursday, October 31, 2024

Pennsylvania's Controversial and Pernicious Filial Responsibility Law- Repeal, Rescue, or Worse?

 


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This video is based in large part on a recent article authored by Professor Katherine C. Pearson, Filial Friday: Modification of Pennsylvania's Filial Support Law Passes House Unanimously (last accessed 10/31.2024).  Professor Pearson is also the author of of the seminal law review article on the subject of filial responsibility, Filial Support Laws in the Modern Era: Domestic and International Comparison of Enforcement Practices for Laws Requiring Adult Children to Support Indigent Parents (last accessed 10/31/2024).  Therein, Professor Pearson wrote:

Indeed, as set forth in Section V of this article, case reports and news reports from Pennsylvania demonstrate a potentially significant trend, where third-party creditors are using filial support laws to compel payment or cooperation by adult children to cover their parents’ costs in nursing homes or similar care settings. While the Pennsylvania trend is echoed in at least one other state, South Dakota, Section VI of this article demonstrates that a lack of national consensus in application of filial support laws can create inconsistent results among U.S. states, which may increase the potential for results that seem surprising or unfair. 

The following are links to articles on this blog regarding filial responsibility laws: 

The following are links to articles describing legal mechanisms by which nursing homes attempt to create filial responsibility even in the absence of filial responsibility statutes: 
Additional Resources: 

Finally, in the video I refer to a CMS policy paper that advocates enforcement or adoption of filial responsibility. I cannot find the link to that paper, but am searching for same.  The paper was, in my opinion, the culmination of an effort that included a 1983 administrative interpretation of Medicaid regulations which permitted state Medicaid administrators to "require adult family members to support adult relatives without violating the Medicaid statute." See,  Medicaid Manual Transmittal No. 2, HCFA Pub. 45-3, no. 3812 [New Developments 1983 Transfer Binder], 3 Medicare & Medicaid Guide (CCH) 5f 32,457 (Feb. 1983).  I will supplement when I locate the paper. 

Saturday, October 26, 2024

The Hidden Dangers of Spousal Neglect: A Cautionary Tale for Seniors Without Advance Directives


Imagine this all-too-common scenario: A devoted spouse, now in their 80s, becomes the sole caregiver for their partner, who is battling dementia and frailty. The caregiver, overwhelmed but determined to honor what they believe are their loved one's wishes, skips medical checkups or neglects basic needs, thinking it's what the ill spouse would have wanted—"no fuss, no hospitals." Tragically, the ill spouse's condition worsens, leading to emaciation, pneumonia, and death. The surviving spouse, acting out of love and assumption, faces criminal charges, not for malice or intent, but for failing to act. This isn't fiction; it's the essence of a landmark 2024 Kansas Supreme Court case,
 State of Kansas v. Carol Sue Burris (Kan. No. 123,650, March 15, 2024), 
where a wife was convicted of reckless second-degree murder and mistreatment of a dependent adult for neglecting her husband's care. 

The ruling serves as a sobering reminder for seniors and spouses: without clear advance directives or other legal documents, even well-intentioned inaction can lead to devastating legal consequences. For readers of the Aging in Place Planning and Elder Law Blog, this case highlights the urgency of proactive planning to protect autonomy and prevent such tragedies, especially amid the rising prevalence of elder abuse, which affects up to 5 million seniors annually, according to the National Center on Elder Abuse. Tools like advance directives, supported decision-making (SDM), and powers of attorney can provide the 'cover' needed to navigate caregiving without fear of prosecution. This article unpacks the Kansas case, its emotional and legal ramifications, and actionable steps to shield your marriage and independence.

The Kansas Case: Love, Neglect, and the Legal Duty of Care

Carol Sue Burris, 69 at the time of her 2017 trial, was her husband Michael's sole caregiver as he deteriorated from an array of health issues. Michael, once a robust man, became bedridden, emaciated, and unable to self-care, yet Carol withheld medical intervention.  What if she believed it aligned with his preferences?  In at least one instance, after a hospitalization, and there were three toward the end of Michael's life, Michael actually demanded to return home, amid allegations of her neglect and refusal to provide him with necessary medical care. The hospital honored his request and returned him to his home, and to conditions that had already, in the eyes of experts, threatened his health and safety.   

Neighbors and home health aides raised alarms, but Carol blocked access, leading to an Adult Protective Services investigation. During the third and final hospitalization, Michael's death from pneumonia, compounded by severe malnutrition, prompted charges under Kansas law (K.S.A. 2022 Supp. 21-5417), which criminalizes mistreatment of dependent adults through neglect by those with a "legal or contractual duty" to provide care.  The evidence presented at trial was horrific. Read the decision if you must, understanding that the description of Michael's condition is shocking, traumatizing, and heartbreaking. 

Carol did not testify, but her interview was introduced to the court.  She offered little explanation for her actions and inaction, other than excuses for why she could not do more.  A statement that she could not afford to pay third parties because she needed money for her care painted her as unfeeling, despite the fact that consideration of spousal support is baked into federal law, compromising the Community Spousal Resource Allowance (CSRA) for determining Medicaid eligibility.  It doesn't appear from the court's recitation of facts, however, that the jury was advised that this consideration of support is lawful, even if not morally defensible.  It doesn't appear that Michael's motivations for returning home to such horrific conditions were explored, so one can only speculate whether he, too, was concerned that the cost of his care might harm his wife. 

Before proceeding, know that our framing of the facts of this case is not a reflection of an opinion as to Carol's guilt or innocence.  It reflects an appreciation that, as horrific as they were, and accurately portrayed by a prosecutor and a family horrified over a premature death with needless suffering, the facts might not accurately depict the intentions of the two people most intimately involved.  Another way to consider the case is to assume that you and a spouse made similar decisions or bargains, with similar horrific results, believing that result to be right; would you have foreseen the possibility of criminal conviction?  The issue is whether aging in place, without considering the costs or the legal bases for decisions, might create unanticipated legal peril?  The answer is a resounding 'yes.'    
 
Carol was tried, convicted, and sentenced to 125 months.  

Carol appealed her convictions for reckless second-degree murder and mistreatment, arguing she had no affirmative duty to act, her inaction wasn't criminal, and prosecutors had inflamed the jury with unlawful remarks. The Kansas Supreme Court disagreed in its March 15, 2024, ruling. The court held that Carol's marital relationship, voluntary assumption of caregiving, and role as sole provider created a "clearly defined legal duty" under common law and statute. Failing to summon care or provide necessities wasn't just an oversight; it was a criminal omission, akin to the "termination" of vital support. The prosecutor's comments were deemed fair advocacy, not error. Carol's 10-year sentence was upheld, a stark example of how decisions, unguided and unsupported by documentation, can cross into liability.

This isn't isolated; it's a window into spousal neglect's gray areas. Without directives, caregivers like Carol act on assumptions rather than provable directives. The ruling echoes broader trends: neglect is the most common elder abuse form, often by family, and 1 in 10 seniors faces it, per the National Center on Elder Abuse.

Why This Hits Spouses Hard: The Emotional and Legal Trap

For spouses, caregiving is often a sacred vow, but without "cover" from advance directives, it becomes a minefield. Emotionally, it's devastating: the survivor grapples with guilt, grief, and public scrutiny, as Carol did amid family rifts. Legally, the "duty of care" arises from marriage (common law) and voluntary assumption, turning omission into crime, reckless murder if it foreseeably causes death. No directive means no proof of shared wishes, leaving the caregiver exposed to charges like mistreatment or manslaughter.

In the absence of documents, courts presume a universal duty to summon help, overriding the argument that "he wouldn't have wanted it." This "termination of care" can feel like the fulfillment of a promise, seem to others like betrayal, and be seen by the law as endangerment. For aging couples, it risks the survivor's freedom, assets (via fines or asset forfeiture), and family harmony, potentially triggering guardianship or imprisonment for the accused spouse.

Would the Outcome Be Similar in Missouri and Ohio?

Yes, the result would likely be similar or even harsher in Missouri and Ohio, where spousal duty of care is firmly established in elder abuse statutes, treating neglect as criminal omission by those with a "legal or contractual duty."  

In Missouri (RSMo §565.184), abuse includes "intentionally failing to provide care, goods, or services to an elderly person," with penalties up to class A felonies for causing death. Spousal relationships create this duty, and voluntary caregiving strengthens it. Like Kansas, Missouri courts hold that marriage and assumption of care impose affirmative obligations; failure leading to harm (e.g., pneumonia from neglect) could yield reckless homicide charges, with 10+ year sentences. 

In Ohio (ORC §5101.60-5101.72), neglect is "failure to provide services necessary to avoid physical harm," criminalized under abuse laws with misdemeanor to felony penalties. Spouses have a common-law duty, and voluntary caregiving creates liability; reckless failure causing death mirrors Kansas's second-degree murder. 

In both states, the lack of "cover" from directives would leave the spouse vulnerable, as assumptions don't shield against "duty to act."

Safeguarding Your Marriage: Proactive Steps for Spouses

This case is a call to action: Directives aren't just paperwork, they're your spousal shield. Here's how to protect your partnership:
  • Draft Joint Advance Directives: Create a supplemental directive nominating each other as SDM supporters, specifying home care preferences and dementia guidance. Include a "spousal duty clause": "My spouse shall provide or summon care per my wishes, documented here, without liability."
  • Use Powers of Attorney and Trusts: Nominate your spouse as primary agent in GDPOAs, with backups. Trusts can fund home care and include anti-guardianship provisions, as in our "SDM-Driven Supplemental Advanced Directive."
  • Incorporate SDM for Daily Support: Designate supporters for collaborative caregiving, reducing burnout and providing witness to your wishes, and support for your caregiving spouse and family.
  • Plan for Dementia and Neglect: Add clauses like: "In case of incapacity, prioritize home-based care; my spouse's actions per this directive are protected from liability."
  • Seek Professional Review: Consult an elder law attorney to ensure enforceability; the costs are $500-2,000, but it saves far more in crises.
For Missouri and Ohio residents, leverage state APS hotlines for guidance, and review our "Handy Link - Reporting Ohio Adult Abuse or Exploitation" for support.

Conclusion: Love Protected by Law

Carol Burris's tragedy, a possible act of devotion twisted into an accusation, reminds us that without directives, even the best intentions lack legal armor. For spouses, it's not about distrust; it's about clarity amid chaos. By documenting wishes, you honor your vows while shielding your partner from unimaginable burdens. While this article has provided a thorough examination of spousal neglect risks and protection strategies, it is by no means comprehensive. The legal landscape evolves rapidly, influenced by state variations and individual circumstances that no single resource can fully capture. Therefore, readers must remain vigilant, consulting reliable sources such as state APS, AARP, and local elder law attorneys, and regularly evaluating their personal situations to identify potential risks. By combining awareness with tools like SDM agreements, POAs, and trusts, seniors and their families can better safeguard independence and thrive while aging in place. 

For ongoing support, consult a professional and stay informed.  Your security depends on proactive engagement.





Friday, October 25, 2024

Estate Tax Planning for 2026 Tax Changes: Modest Estates At Risk?




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The estate tax is a tax on the value of a person’s assets and property at the time of their death. Upon your death, if the total value of your estate is above a certain threshold amount, known as the federal estate tax exemption, the IRS requires your estate to pay the tax before any assets can be passed to your beneficiaries. Under current law, every year this exemption rises with inflation, but in any given year, politicians can change the amount of your coupon.  Worse, the exemption amounts currently in place sunset or expire beginning in 2026.  

In 2024, the federal estate tax exemption is $13.61 million for individuals ($27.22 million for married couples). Simply put, if you die in 2024, and your assets are worth $13.61 million or less, your estate won't owe any federal estate tax. If, however, your estate is worth more than $13.61 million, every dollar more than that will be taxed at a whopping 40% tax rate.

The current $13.61 million estate tax exemption is set to expire on Jan. 1, 2026, and return to its previous level of $5 million, which when adjusted for inflation is expected to be around $7 million.  Of course, we can't know whether Congress will step-in before to change the law, and we can't know if that change will be helpful or harmful to your current estate plan.  

Additionally, there are some inherent variables in your estate plan, in addition to the tax variables.  We don't know (1) when you will die, (2)  how much money you’ll have when you die, (3)  what the estate tax exemption will be when you die, and as importantly (4) how long,  legally or medically, you will be able to plan for yourself or change your estate plan. That’s why it’s so important to work with an attorney who will develop a long-lasting relationship with you and have processes in place to ensure that you are updated when the law changes and put strategies in place to protect your family, regardless of the amount of the estate tax exemption or the value of your assets.

In addition, the state you live in can also have an estate tax, separate and apart from the federal government’s estate tax. Fortunately, both states in which most of my clients reside, Ohio and Missouri, have neither an estate nor inheritance tax. Illinois, a state in which I am admitted to practice, but in which I no longer practice, is one of seventeen states that have an estate or inheritance tax. In Illinois, any amount of your estate over $4 million will be taxed at a graduated rate that goes as high as 16% based upon the 2024 tax rates. Eleven states, and the District of Columbia, have an estate tax, while five states have an inheritance tax, where they tax people who live in their state when they receive an inheritance. Currently, Maryland is the only state in the nation that has both an estate tax and an inheritance tax.

By using various estate planning strategies, you can reduce — or even eliminate all together — your estate tax liability. Some of the strategies are simple, but the more money you have, the more complex they’ll need to become, for example by using irrevocable trusts. Regardless of the method you employ, without question, these strategies can save your family from a massive tax bill, and are therefore well worth it the time and expense necessary to design, draft, and implement them.  I discussed many of these strategies in my previous article, Looking Ahead to 2026- Estate Tax Exemption Sunset and Current Planning Opportunities.

If you’d like to learn more, or need to get a plan in place to save your family from a major tax burden, give us a call. 

Wednesday, October 23, 2024

Funding Your Trust


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Funding a trust is the most important first task in implementing the trust. It begins immediately upon executing or signing the trust, and consists of transferring all of your assets and property to the trust. A trust only governs the property or assets it owns or controls. In the video, Attorney Donohew introduces and explains how to use a Trust Funding Checklist to ensure that a trust is fully and properly funded.

Once your Trust is funded, you will need to keep and maintain the trust by, among other things, keeping the trust funded with newly acquired assets. If you purchase a new house or additional real estate, for example, the new property will need to be put in your trust. If you take title directly in the name of the trust, you won't have the administrative burden of preparing a new deed. Similarly, If you open a new bank or investment account, opening it directly in the name of the Trust will make it easier. In other words, keep your trust in mind as you make other legal and financial decisions.
You should also review your estate plan, and the documents that comprise the plan periodically. You should also review your plan after any major change in your life, or in the lives of your beneficiaries and fiduciaries, and any time your circumstances, goals or needs change dramatically. Regardless, the law and practice change periodically, so even if everything in your life seems to be stable and consistent, periodic review ensures that your plan is taking advantage of developments, and is not harmed or thwarted by changes in the law or practice.

Click to get your own Checlist: Funding Instructions Checklist.



The following are important articles regarding trust funding and links to funding forms:

ARTICLES


FUNDING FORMS*

Single Person
COUPLES
  • Bank, Credit Union, Accounts and Safe Deposit Boxes
  • Investment Accounts (Stocks, Bonds, Mutual Funds)
  • Stock Certificates
  • Savings Bonds (call counsel)
  • Life Insurance Beneficiary Designation
  • Life Insurance Change of Ownership
  • Non-Qualified Annuity Beneficiary Designation
  • Non-Qualified Annuity  Change of Ownership
  • Retirement Plan, IRA, SEP, Keough, TSA. Qualified Annuity Beneficiary Designation
  • Homeowner's, Property & Casualty Insurance Policy ANI
  • Motor Vehicle Insurance Policy ANI
  • Motor Vehicle Title (Ohio)
  • Motor Vehicle Transfer on Death (Missouri)

The forms provided on this page are general and simple forms.  These use of any or all of these forms may not be applicable to your situation and circumstance.  Accordingly, these forms should be used only after consultation with counsel. 

Nothing contained herein should be construed as constituting legal advice which can only be given by a licensed attorney familiar with you goals, needs, and circumstances.   


Tuesday, October 15, 2024

Open Enrollment! NCOA Considerations


The National Council on Aging (NCOA), the national voice for every person's right to age well, is encouraging all individuals with Medicare to evaluate their coverage during this year's Open Enrollment, which runs from October 15 through December 7, 2024, for coverage effective in 2025.

The Annual Enrollment Period is too often a lost opportunity for people with Medicare. Research shows that only about 10% of individuals use this chance to switch plans. The result is they can end up overspending for coverage they don't need or use.

"This year, the stakes are higher than ever," said Josh Hodges, NCOA's Chief Customer Officer. "With inflation at a 40-year high and a recent U.S. Census report showing that poverty increased among Americans age 65 and older, it's critical that people with Medicare use this time to make sure their plan meets their budget and their health care needs."

"When assessing options, we recommend individuals look at cost, coverage, and convenience," Hodges said. "Every year, Medicare plans change, and so do people's personal health situations. Medicare can be confusing, but NCOA offers trusted resources to help."

BenefitsCheckUp® is an NCOA tool that helps people with Medicare determine if they may be eligible for the Medicare Savings Programs and Medicare Extra Help—two programs that help cover health care costs for people with low and moderate incomes.

Another trusted resource is the State Health Insurance Assistance Program (SHIP) network. There are SHIPs in every state, and they provide local, in-depth, and objective insurance counseling and assistance to Medicare-eligible individuals, their families, and caregivers.

Of course, you can also speak with a private independent Medicare Specialist.

For more information, please visit www.ncoa.org/Medicare.

PRIMARY SOURCE: Save Money by Evaluating your Medicare Plan, Today's Caregiver (last accessed October 15, 2024)(slight alterations added).

About NCOA  

The National Council on Aging (NCOA) is the national voice for every person's right to age well. We believe that how we age should not be determined by gender, color, sexuality, income, or zip code. Working with thousands of national and local partners, we provide resources, tools, best practices, and advocacy to ensure every person can age with health and financial security. Founded in 1950, we are the oldest national organization focused on older adults. Learn more at www.ncoa.org and @NCOAging. 

Sunday, October 13, 2024

Violence as a Consequence of an Estate Plan- Can Planning/Drafting Help? A Simple Provision in a Deceased Mother's Will Sparks a Son's Shotgun Rampage Causing the Death of Four

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In this video I discuss violence, threats of violence, and retaliation as a consequence of estate planning choices, and whether planning and drafting can avoid or protect a family from such a tragic consequence.

Trigger warning: the subject matter considers heartbreaking examples of violence including death. This video reports a recent tragedy in which a simple provision in a deceased mother's will sparked a son's shotgun rampage, causing the death of four, and discusses estate planning and administration considerations to prevent similar violence and harm.

The case example discussed is from a report in the Daily Mail, "Simple request in Long Island woman's will sparked her son's devastating shotgun rampage on siblings." (last retrieved 10/10/2024). The Daily Mail article was brought to my attention by Professor Gerry W. Beyer's article, similarly titled.

The video discusses, among others, the following considerations and strategies in an effort to reduce or eliminate the threat of tragic outcomes:
  • Drafting Considerations;
  • Considerations Regarding Communications with Family;
  • Securing Documents;
  • Physical Security;
  • Identifying/Reporting Threats/Troubling Behaviors, Mental Illness & Grief;
  • Logistics of the After-death Family Meeting including Timing and Location.
The video highlights the importance of worst-case scenario planning, and keeping a continuing relationship with a trusted advisor with whom such topics can be discussed and considered openly and thoroughly.

Additional Resources:


Finance: Estate Plan Trusts Articles from EzineArticles.com

Home, life, car, and health insurance advice and news - CNNMoney.com

IRS help, tax breaks and loopholes - CNNMoney.com

Personal finance news - CNNMoney.com