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Long-term care refers to services needed when you require assistance with activities of daily living (bathing, dressing, eating, transferring, toileting, and continence) or supervision due to cognitive impairment. Planning for long-term care is essential because:
✅70% of people over 65 will need some form of long-term care in their lifetime
✅ The national average cost for nursing home care exceeds $108,000 annually
✅ Medicare covers only limited skilled nursing care, not extended custodial care
✅ Without proper planning, long-term care costs can rapidly deplete retirement savings
✅ Family caregivers often experience significant financial and emotional strain
The ideal time to secure asset-based extended care coverage is typically between ages 50-65 when:
✅ Health qualification is generally easier
✅ Premium rates are lower
✅ You're likely still working and have income to fund premiums
✅ You have time to complete premium payments before retirement
✅ Asset-based solutions can be integrated with retirement planning
However, extended care planning can begin at any age, and we work with clients across a wide age spectrum. The key is to start before health issues arise that might limit your options.
Asset-based extended care insurance fills critical gaps left by other coverage:
✅ Health insurance covers acute medical care, not custodial extended care
✅ Medicare primarily covers short-term skilled nursing (up to 100 days) following hospitalization
✅ Medicare requires a 3-day hospital stay before covering any nursing facility care
✅ Medicare does not cover assisted living facilities
✅ Medicare home health benefits are limited to part-time, intermittent skilled care
✅ Asset-based extended care insurance specifically covers custodial care for extended periods
Without proper extended care protection, you face significant personal and financial risks:
✅ Rapid depletion of retirement savings ($100,000+ annually for facility care)
✅ Forced liquidation of assets, often at inopportune market times
✅ Burden on family members to provide unpaid care (average 20+ hours weekly)
✅ Limited choice in care settings and providers due to financial constraints
✅ Potential need to rely on Medicaid, which limits provider options and requires spending down assets
✅ Reduced legacy for heirs as assets are consumed by care costs
✅ Tax consequences from liquidating retirement accounts to pay for care
Asset-based long-term care insurance combines life insurance or annuity benefits with long-term care protection, offering:
✅ Tax-advantaged extended care benefits when needed
✅ A death benefit if extended care isn't needed
✅ Return of premium options for liquidity
✅ Guaranteed premiums that never increase
✅ Protection against multiple risks with one solution
✅ No "use it or lose it" concern as with traditional long-term care insurance
Asset-based extended care solutions offer several distinct advantages:
✅ Guaranteed premiums that never increase (traditional policies may have premium increases)
✅ Death benefit if extended care isn't needed (traditional policies have no death benefit)
✅ Return of premium options (traditional policies typically don't return premiums)
✅ Single-premium or limited-pay options (traditional policies typically require lifetime premiums)
✅ Simplified underwriting for many applicants (traditional policies often have stricter health requirements)
✅ Cash indemnity benefits available (many traditional policies use reimbursement model)
With asset-based extended care solutions, your premium dollars are never "lost":
✅ If care isn't needed, your policy provides a tax-free death benefit to beneficiaries
✅ Many asset-based policies offer return of premium options if you change your mind
✅ Some policies build cash value that can be accessed if needed
✅ Your premiums create a legacy for heirs if extended care isn't needed
✅ The policy remains in force even if you never need care
There are several types of asset-based long-term care solutions:
✅ Life insurance with long-term care riders (accelerates death benefit for care)
✅ Life insurance with extension of benefits (provides benefits beyond the death benefit)
✅ Annuities with long-term care multipliers (enhances value for qualifying care)
✅ Single-premium asset-based policies (one-time payment)
✅ Multi-pay asset-based policies (payments over 5, 10, or 20 years)
✅ Linked-benefit policies (specifically designed for long-term care)
Most asset-based extended care policies cover a comprehensive range of care settings:
✅ Home health care (professional care in your residence)
✅ Adult day care (supervised care in a community setting)
✅ Assisted living facilities (residential care with assistance for daily activities)
✅ Nursing home care (skilled nursing and rehabilitation services)
✅ Memory care facilities (specialized care for cognitive impairments)
✅ Hospice care (end-of-life care focused on comfort)
✅ Respite care (temporary relief for family caregivers)
✅ Care coordination services (professional assistance navigating care options)
✅ Caregiver training (education for family members providing care)
Benefits are typically triggered when:
✅ The insured cannot perform two of six activities of daily living (bathing, continence, dressing, eating, toileting, and transferring) OR
✅ The insured requires supervision due to cognitive impairment (such as Alzheimer's or dementia)
✅ A licensed healthcare practitioner certifies this condition
✅ The elimination period (waiting period) has been satisfied
✅ The certification is renewed periodically (typically annually)
These benefit payment methods differ significantly in flexibility and administration:
Reimbursement Benefits:
✅ Require submission of bills and receipts
✅ Pay only for covered services up to actual cost
✅ May not cover all types of care providers
✅ Typically require ongoing paperwork
✅ May have limitations on family caregivers
Cash Indemnity Benefits:
✅ Pay the full monthly benefit regardless of actual expenses
✅ No need to submit bills or receipts once on claim
✅ Can be used for any type of care or provider
✅ Can pay family members or friends providing care
✅ Offer maximum flexibility in care choices
✅ Simplify the claims process
The elimination period functions like a deductible expressed in time rather than dollars:
✅ Typically 90 days for facility care and 0-90 days for home care
✅ Must be satisfied only once during the policy lifetime
✅ Begins when you meet benefit triggers and receive qualifying care
✅ Some policies offer retroactive benefits once the period is satisfied
✅ Shorter elimination periods result in higher premiums
✅ Some policies waive the elimination period for home care
Inflation protection helps your benefits keep pace with rising care costs:
✅ Simple inflation (benefits increase by fixed percentage annually)
✅ Compound inflation (benefits grow exponentially over time)
✅ 3% or 5% annual increase options (most common)
✅ Consumer Price Index-linked options (tied to inflation measures)
✅ Guaranteed purchase options (ability to increase coverage periodically)
✅ Built-in benefit increases (predetermined benefit growth schedule)
A continuation of benefits rider extends protection beyond the base policy:
✅ Provides additional long-term care benefits after the base policy is exhausted
✅ Can extend coverage for a specific period (2-6 years) or lifetime
✅ Significantly increases the total pool of long-term care benefits available
✅ Premiums are guaranteed never to increase
✅ Creates comprehensive protection against catastrophic long-term care needs
✅ Often available with inflation protection options
Asset-based extended care solutions offer flexible payment structures:
✅ Single-premium (one-time payment)
✅ Limited-pay options (5, 7, 10, or 20 years)
✅ Pay-to-age-65 or pay-to-age-100 options
✅ Annual, semi-annual, quarterly, or monthly payment modes
✅ Premium financing options for qualified applicants
✅ 1035 exchange funding from existing life insurance or annuities
✅ Qualified retirement fund strategies
Common funding sources include:
✅ CDs, money market accounts, or low-yielding savings
✅ Non-qualified investment accounts
✅ Existing life insurance with cash value
✅ Existing annuities, especially those past surrender periods
✅ Required minimum distributions from qualified accounts
✅ Inheritance or windfall funds
✅ Home equity through downsizing
✅ Business assets for business owners
Yes, there are specific strategies for using qualified retirement funds:
✅ Direct purchase of certain qualified asset-based extended care annuities
✅ Using required minimum distributions (RMDs) to fund premiums
✅ Systematic withdrawals from qualified accounts to pay premiums
✅ IRA rollovers to fund qualified extended care annuities
✅ Tax-efficient conversion of qualified money to extended care protection
✅ Coordination with overall retirement income planning
A 1035 exchange allows tax-free transfer of funds from existing life insurance or annuities:
✅ Preserves the cost basis of the original policy
✅ Avoids taxation on any gain in the surrendered policy
✅ Modernizes coverage with newer, more efficient policies
✅ Repurposes existing insurance assets for extended care protection
✅ Consolidates multiple policies into one comprehensive solution
✅ Creates extended care benefits from underperforming insurance products
✅ Must meet specific IRS requirements to qualify as tax-free
Many asset-based policies offer liquidity through return of premium features:
✅ Full return options (100% of premiums returned if policy is surrendered)
✅ Vested return options (increasing percentage available over time)
✅ Partial withdrawal provisions (access to portion of premium)
✅ Death benefit return (return of premium through life insurance component)
✅ Surrender charge schedules (declining penalties for early surrender)
✅ Emergency access provisions (penalty-free access in certain situations)
✅ Guaranteed minimum cash values
While underwriting varies by carrier and product, common concerns include:
✅ Alzheimer's disease or dementia (typically decline)
✅ Parkinson's disease (often decline or highly rated)
✅ Recent strokes or multiple TIAs (typically decline or postpone)
✅ Current cancer treatments (typically postpone until treatment completed)
✅ Mobility limitations requiring walkers or wheelchairs (typically decline)
✅ History of falls or fractures (may affect eligibility or rates)
✅ Insulin-dependent diabetes with complications (may affect eligibility)
✅ Multiple sclerosis or ALS (typically decline)
✅ Severe osteoporosis (may affect eligibility or rates)
✅ Recent hospitalizations or surgeries (may require postponement)
Asset-based extended care solutions often feature simplified underwriting:
✅ Fewer health questions than traditional long-term care insurance
✅ More lenient height/weight guidelines
✅ Greater flexibility with controlled chronic conditions
✅ Some products offer simplified issue with limited health questions
✅ Cognitive assessments typically only required for older applicants (70+)
✅ Some products available with no medical exam
✅ Joint policies may require only one insured to be in standard health
✅ Specialized products available for applicants with certain health challenges
The typical application process includes:
✅ Initial application with basic health and financial information
✅ Telephone interview covering health history (30-45 minutes)
✅ Cognitive assessment for applicants over certain ages (typically 70+)
✅ Prescription drug check
✅ Medical records review (for some applicants)
✅ Paramedical exam (for some applicants/products)
✅ Financial underwriting for larger face amounts
✅ Policy approval and delivery (typically 2-6 weeks from application)
Yes, many applicants declined for traditional long-term care insurance can qualify for asset-based solutions:
✅ Different underwriting standards apply to asset-based products
✅ Some health conditions acceptable for asset-based coverage may be declined for traditional
✅ Simplified issue options available for certain situations
✅ Joint policies may allow coverage when one spouse has health issues
✅ Graded benefit options for applicants with moderate health concerns
✅ Specialized products designed for applicants with specific health challenges
✅ Alternative solutions available when standard coverage isn't an option
The claims process typically involves these steps:
1. Contact the insurance company's claims department
2. Complete claim forms documenting care needs
3. Have a licensed healthcare practitioner certify inability to perform ADLs or cognitive impairment
4. Submit a plan of care developed by a healthcare professional
5. Satisfy the elimination period while receiving qualifying care
6. Provide periodic recertification (typically annually)
7. For reimbursement policies, submit ongoing bills and receipts
8. For indemnity policies, receive benefits without submitting expenses
Typical documentation requirements include:
✅ Completed claim forms
✅ Attending physician's statement
✅ Assessment and plan of care from licensed healthcare practitioner
✅ Cognitive assessment results (if claiming due to cognitive impairment)
✅ Facility information or home care agency details
✅ Power of attorney documentation (if someone is filing on behalf of the insured)
✅ Proof of services received during elimination periodFor reimbursement policies, itemized bills and receipts
Benefit payment timing varies by company and benefit type:
✅ Cash indemnity benefits typically begin shortly after claim approval and elimination period
✅ Some policies pay elimination period benefits retroactively
✅ Reimbursement policies typically pay after receipt of bills and processing
✅ Electronic funds transfer options speed benefit delivery
✅ Monthly benefit cycles are most common
✅ Some policies offer advance payment options for facility care
✅ Ongoing claims typically have consistent payment schedules
Coverage for different provider types varies by policy:
✅ Most policies cover licensed home care agencies
✅ Many policies cover independent licensed caregivers
✅ Cash indemnity policies typically allow payment to family caregivers
✅ Reimbursement policies may restrict family caregiver payments
✅ International care coverage varies significantly by carrier
✅ Alternative care settings may require pre-approval
✅ Some policies cover care coordination services
✅ Adult day care coverage is standard in most policies
Recovery provisions vary by policy but typically include:
✅ Benefits stop when you no longer meet the benefit triggers
✅ No penalty for temporary claims
✅ Most policies restore full benefits after recovery
✅ Some policies include specific recovery benefits
✅ Elimination period typically waived for recurrence within certain timeframe
✅ No premium payments required while on claim with most policies
✅ Ability to resume premium payments if recovery occurs during premium-paying period
Couples have several advantageous options:
✅ Joint policies covering both spouses under one contract
✅ Shared benefit pools allowing either spouse to use combined benefits
✅ Discounted rates compared to individual policies
✅ First-to-die provisions that pay remaining spouse after first death
✅ Survivorship benefits that pay up the policy after first death
✅ Reduced underwriting requirements when one spouse is healthier
✅ Joint waiver of premium featuresContinuation options for surviving spouse
Shared benefit features provide flexibility for couples:
✅ Total benefit pool available to either spouse
✅ One spouse can use more than their "individual" portion
✅ Maximizes utility of benefits based on actual care needs
✅ Often more cost-effective than separate individual policies
✅ Provides protection against asymmetrical care needs
✅ Remaining benefits typically available to surviving spouse
✅ Some policies allow reallocation of benefits after first death
Policy provisions for spousal death vary by product:
✅ Joint life policies typically continue for surviving spouse
✅ Some policies offer increased benefits to surviving spouse
✅ Death benefits may be paid while maintaining extended care coverage
✅ Premium obligations may cease after first death (survivorship feature)
✅ Remaining benefit pool often available to surviving spouse
✅ Return of premium options may be available to surviving spouse
✅ Some policies offer special continuation options
Couples often receive preferential underwriting treatment:
✅ Couples discounts (typically 10-20%)
✅ One spouse may qualify for standard rates even with health issues
✅ Joint simplified underwriting available on some products
✅ "Well spouse" options when one partner is uninsurable
✅ Unequal benefit amounts available based on individual needs
✅ Specialized products for couples with significant health differences
✅ Streamlined application process for joint coverage
Tax treatment of premiums depends on several factors:
✅ Portion of premium allocated to long-term care component may qualify as medical expense
✅ Deduction subject to 7.5% AGI floor for itemized medical expenses
✅ Age-based limitations apply to deductible amounts
✅ Business owners may have additional deduction opportunities
✅ C-corporations may deduct premiums as business expense in certain situations
✅ Self-employed individuals may deduct as self-employed health insurance
✅ Premium deductibility varies by policy structure and tax situation
✅ Consult with tax advisor for specific guidance
Benefits are generally received tax-free, subject to certain limitations:
✅ Benefits paid for qualified long-term care services are typically tax-free
✅ Benefits are tax-free up to the greater of:
o Actual qualified long-term care expenses incurred, or
o The per diem limitation ($420 per day for 2023)
✅ Benefits exceeding these limits may be partially taxable
✅ Death benefits are generally received income tax-free by beneficiaries
✅ Return of premium benefits may have tax implications depending on policy structure
✅ Tax treatment may vary for policies purchased before specific legislative dates
The Pension Protection Act of 2006 created significant tax advantages:
✅ Tax-free exchanges of annuities for qualified long-term care insurance
✅ Tax-free exchanges of life insurance for qualified long-term care insurance
✅ Tax-free long-term care benefits from qualifying annuity/LTC combination products
✅ Ability to use annuity gains for long-term care coverage without taxation
✅ Preservation of cost basis when exchanging contracts
✅ Special rules for policies purchased after January 1, 2010
✅ Expanded definition of qualified long-term care services
1035 exchanges offer tax advantages when structured properly:
✅ No taxation on gain in original contract when exchanged
✅ Original policy's cost basis transfers to new policy
✅ Must meet IRS requirements for tax-free treatment
✅ Partial exchanges may have different tax treatment
✅ Exchanges between different policy types (life to annuity, etc.) have specific rules
✅ Documentation requirements must be met
✅ Timing considerations may apply
Yes, businesses have several options for extended care planning:
✅ Executive bonus arrangements (Section 162 plans)
✅ Key person coverage with extended care benefits
✅ Business continuation planning with extended care protection
✅ Deferred compensation arrangements
✅ Corporate-owned policies with extended care riders
✅ Split-dollar arrangements for selected employees
✅ Carve-out plans for executives or owners
✅ Sole proprietor and partnership special provisions
Business tax treatment varies by entity type and arrangement:
✅ C-corporations may deduct premiums as compensation
✅ S-corporations, partnerships, and LLCs have pass-through tax treatment
✅ Sole proprietors may qualify for self-employed health insurance deduction
✅ Premium deductibility subject to reasonable compensation standards
✅ Employee taxation depends on ownership percentage and policy structure
✅ Business-owned policies have specific tax considerations
✅ Corporate alternative minimum tax considerations may apply
Asset-based extended care insurance supports business succession through:
✅ Funding buy-sell agreements if owner needs extended care
✅ Protecting business assets from owner's personal care expenses
✅ Providing liquidity for business transition due to disability
✅ Creating tax-advantaged benefits for retiring owners
✅ Equalizing inheritance for non-participating heirs
✅ Protecting key person value during extended care situations
✅ Facilitating business continuity during owner's incapacity
Executive carve-out plans provide specialized benefits:
✅ Selected employees receive long-term care protection
✅ Employer pays premiums (typically tax-deductible)
✅ Employee owns the policy with portable benefits
✅ Benefits received tax-free subject to IRS limitations
✅ Can include spouse coverage
✅ Discriminatory selection permitted (no non-discrimination testing)
✅ Valuable recruitment and retention tool
✅ May include return of premium features
Our CLTC-certified long-term care planning specialists are available to answer your specific questions and provide personalized guidance. Schedule your complimentary consultation today.