
Welcome to the third edition of Long-Term Care in
the News. We, at Custom Care Solution,
LLC., want you to be on the cutting edge of changes and updates within the
Long-Term Care industry. We will
accomplish this through these email bulletins distributed each week to our brokers,
agents and their staffs.
Long-Term
Care In the News ……..
The buzz word lately are actually only three little
letters … HSAs. Effective January 1, 2004, individuals who
are covered under “high deductible health plans,” and not Medicare, are
eligible and may deduct amounts paid into HSAs (subject to certain limits) from
their gross federal taxable income.
These are health plans with a minimum deductible of $1,000 for self-only
coverage or $2,000 for family coverage.
Also, the total out-of-pocket expense, including the deductible, to the
individual cannot be more than $5,000 for self-only coverage or $10,000 for
family coverage.
HSA contribution amounts are specifically tied to
the deductible for the individual’s health plan and cannot exceed $2,600 for
self-only coverage or $5,510 for family coverage in 2004 (higher amounts are
permitted for individuals between the ages of 55 and 65).
Contributions may continue until the person becomes
eligible for Medicare. Once a person is
eligible for Medicare, contributions may no longer be made to an HSA.
To encourage adoption among older individuals, a
“Catch-up” provision helps older workers contribute more. Under this provision, the IRS allows people
between 55 and 65 to contribute an additional $500 to their HSAs in 2004,
provided the total amount contributed does not exceed the deductible. The “catch-up” amount will increase in $100
increments each year until 2009, when it reaches $1,000.
Beginning in 2004, anyone who participates in an
HSA will be able to pay up to the age-related “eligible” portion of premiums
for tax qualified Long-Term Care Insurance plans from their HSA. The HSA also may be able to cover some of
their qualified long-term care expenses.
The amount of “eligible” LTCI premium that can be included is limited to
the age-based amounts per Section 213(d)(10)(A) of the Internal Revenue Code.
The allowable
eligible long-term care premium amounts are shown below:
Age at End of Taxable Year: 2004
40 and younger $260
41 – 50 $490
51 – 60 $980
61 – 70 $2,600
71 and older $3,250
For
example: In 2004, a person,, age 62
would be able to offset the annual cost of qualified LTC Insurance premiums by
paying the $2,600 age-eligible amount of his or her premium with pre-tax
dollars from the HSA (this assumes that the individual purchased a health plan
with a deductible of at least $2,600 and contributed the full amount of the
deductible to the HSA, and also, has no need or desire to cover other medical
expenses from the HSA). Plus, if their
spouse, age 55, also had an HSA, the spouse would have $980 in eligible funds
from the HSA to pay his or her LTC Insurance premiums.
If you have questions please give us a call or
contact a tax specialist or tax advisor for more specific details.
Important
Underwriting Update: Philosophy and
Approach to Cognitive Screening. Over the past several
months, John Hancock as received a number of inquiries regarding their
philosophy and approach to cognitive screening, including questions about age
criteria, tools utilized, scoring of the test, and administration of the
cognitive screen. In response to these
inquiries they have developed informational tools and forums to provide you
with a better understanding of the cognitive screen. The most important of these tools is their guidelines for you,
the producer to ensure more favorable results on the Assessment. They recommend the following steps:
Over the years John Hancock has had many requests
to re-test applicants that fall below acceptable standards. They have consulted with medical specialists
on the topic and they strongly advise against retesting. Therefore, it is imperative that both you
and your client take this interview and/or assessment seriously.
MedAmerica’s
Simplicity receives top rating from SellingLTC.com! We’re excited to announce that Simplicity, now available in AK,
AL, AR, DC, DE, HI, ID, KS, LA, MN, MS, MT, NC, NV, NY, NM, PA, SC, WV, WY and
VT, received the highest rating
ever - 91 – from SellingLTC..com.
Beating out the next ranked competitor by a solid 13 points! Simplicity’s leading-edge design truly sets
its apart from other products on the market.
Be sure to call us to learn more and stay tuned for more information
from MedAmerica.
Prudential
Long-Term Care Insurance Brokerage announced that The LTC By Design product was
approved for sale in the state of Massachusetts on February 17th. The “old” LTC insurance product is no longer
available. Effective immediately, LTC
by Design will be the only product available for sale in MA.