Pension. Sue Kearney. NSO Training March 2012 Orlando FL 1

Similar documents
Non-Service-Connected Pension Benefits. Presented by

Casey Matuszak. MOPH NSO Training Orlando, FL March

V.A. Pension, Aid and Attendance, and Housebound Benefits (2015)

VA Pension Programs & FDC Processing. St. Paul St. Paul Pension Management Center

Overview. January, 2009

FACT SHEET. Veterans Affairs Aid and Attendance Benefits C A N H R 650 HARRISON STREET, 2ND FLOOR SAN FRANCISCO, CA 94107

BENEFITS FOR VETERANS AND THEIR FAMILIES

Quick Reference Guide Income and Assets for Financial Assessment

Medicaid Nursing Home Information

Application for Mississippi Medicaid Aged, Blind and Disabled Medicaid Programs

Quick Reference Guide Income and Assets for Financial Assessment

Guide PROGRAM APPLICATION. & TOOLKIT January 2008

Counting Income for MAGI What Counts as Income

Arizona Form 2002 Property Tax Refund (Credit) Claim 140PTC

Arizona Form 2013 Property Tax Refund (Credit) Claim 140PTC

Answering Questions about Your Family s Income When Applying for Health Insurance

Veterans Benefits. Chapter. In This Chapter

Meade County Veteran Services

Pension Management Center

Supplemental Security Income (SSI)

*** 2015 APPLICATION FOR PROPERTY TAX RELIEF ***

Fleming, Tawfall & Company, P.C Tax Questionnaire

LONG-TERM CARE PLANNING QUESTIONNAIRE

Checklist of Benefits for Disabled Veterans and Survivors

BOARD OF REVIEW DECLARATION OF POVERTY & REQUEST FOR TAX RELIEF APPLICATION

2015 NALS Education Conference and National Forum Westgate Hotel Las Vegas October 8, 2015

APPLICATION FOR 2016 TAX RELIEF FOR THE ELDERLY OR PERSONS WITH DISABILITIES

Tax Preparation Checklist

INCOME AND DEDUCTIBLE ITEMS, SUMMARY CHART

Preparing Family Net Worth and Income Statements

Extra Help with Medicare Prescription Drug Plan Costs. Medicare Part D

FINANCIAL ASSISTANCE APPLICATION: COVER LETTER

MAINE REVENUE SERVICES PROPERTY TAX DIVISION PROPERTY TAX BULLETIN NO. 7

NEW YORK STATE DEPARTMENT OF TAXATION & FINANCE OFFICE OF REAL PROPERTY TAX SERVICES

General Information - Homestead Property Tax Credit (MI-1040CR)

State of Wisconsin Department of Revenue Wisconsin Homestead Credit Situations and Solutions

QUESTIONS & ANSWERS ABOUT FINANCIAL ELIGIBILITY FOR MEDICAID NURSING HOME SERVICES IN FLORIDA

INDIGENT BURIAL - PROGRAM ELIGIBILITY ASSETS CHECKLIST

FOR ASSISTANCE PLEASE CALL TTY

INSTRUCTIONS FOR HOMEOWNER TAX BENEFITS APPLICATION

Application for Adults and Children with Long Term Care Needs

FAST Financial Aid for School Tuition Following is the list of questions asked by the FAST program.

2014 Client Organizer Questionnaire

Personal Information. Name Soc. Sec. No. Date of Birth Occupation Work Phone Taxpayer: Spouse: Street Address City State Zip

Client Tax Organizer If you have rental property or are self-employed, please request additional organizers.

Denver Tax Group, LLC CHADWICK ELLIOTT 1888 Sherman Street SUITE 650 DENVER, CO (0) Organizer Mailing Slip

Independent Verification Worksheet

Tax Preparation by Robin G Wixom, LLC

Lifetime Income Financial Evaluation

2013 TAX QUESTIONAIRE & CHECKLIST PLEASE VISIT: FOR MORE INFORMATION

NORTH IOWA SINGLE-FAMILY NEW CONSTRUCTION APPLICATION FOR HOME BUYER ASSISTANCE

Patient Assistance (Charity Care) Program 2015

Application for Legal Assistance

STATEMENT OF CURRENT MONTHLY INCOME AND MEANS TEST CALCULATION FOR USE IN CHAPTER 7 ONLY

DATE OF APPOINTMENT (MM/DD/YYYY) INVENTORY VALUES AS OF DATE (MM/DD/YYYY) FILING DUE DATE (MM/DD/YYYY)

Please complete this Organizer before your appointment. Street Address City State ZIP Home Phone

ESTATE PLANNING QUESTIONNAIRE

Independent Verification

1040 US Tax Organizer

CHECKLIST FOR NEW HAMPSHIRE MEDICAID APPLICATION This is a general list of items information needed in order to file for Medicaid

Form M-433-OIS Statement of Financial Condition and Other Information

Please note: For any return that is prepared while you wait, payment is expected at the time of completion.

Name Date. Address Phone. Household Size (City) (State) (Zip) How long have you lived in Louisa County? Where did you live before? How long?

Collection Information Statement for Wage Earners and Self-Employed Individuals

MECKLENBURG COUNTY. Assessor s Office Real Estate Division

! There are currently two types of IRAs.

A Quick Guide to Long Term Care Medicaid

STATEMENT OF CURRENT MONTHLY INCOME AND CALCULATION OF COMMITMENT PERIOD AND DISPOSABLE INCOME

MEDICAID. For SSI-related persons. Iowa Department of Human Services. Comm. 28 (Rev.7/10) PRINTED ON RECYCLED PAPER

Social Security Number: Occupation: Address: Current Address (if not listed on W2 form or 1099 Taxpayer Name: Spouse Name: form):

Client Tax Organizer

General Information - Homestead Property Tax Credit (MI-1040CR)

Determining Income Eligibility. Student Workbook

M. Caroline Cantrell & Associates, PC Attorney at Law

Non-Custodial Parent Form. Last Name First Name M.I. SS# or AU Student ID#

Tax offsets QUESTION 19 SPOUSE TAX OFFSETS STOP NOTE. Did you have a spouse married or de facto?

Property ID Number: Name of Applicant: Date of Birth: Mo Day Yr Date of Death: Mo Day Yr

SOME QUESTIONS AND ANSWERS ABOUT FINANCIAL ELIGIBILITY FOR MEDICAID NURSING HOME SERVICES

WORKFORCE INVESTMENT ACT

Muret CPA, PLLC Page Tax Questionnaire

It is possible to collect both Social Security benefits and SSI. This is referred to as concurrent benefits.

Income Tax Organizer

Virginia Medicaid Explanation

- all the money you receive in a year - money from wages, tips, interest you earn, dividends, capital gains, etc.

Transcription:

Pension Sue Kearney Orlando FL 1

Pension What is Pension? Eligibility War Periods Income Determination & Net Worth Care & Feeding of a Pension Orlando FL 2

Pension Improved Pension, or Live Pension or Non-Service Connected Pension or Pension for Veterans 38 CFR 3.1 (l) (u) (v) & (w) Orlando FL 3

What is Pension? Benefit payable to Veterans of period(s) of war because of non-service connected disability or age Income based program to ensure a basic standard of living for eligible veterans & dependents (Sec. 101 (15)). Orlando FL 4

What is Pension? MAPR Maximum Annual Pension Rate If you are a veteran... $12,256 medical expenses must exceed 5% of MAPR ($612) With one dependent $16,051 medical expenses must exceed 5% of MAPR ($802) Orlando FL 5

Eligibility enlistment prior to 09/07/1980 War time service Honorable discharge Over 65 or P&T disabled Served at least 90 days active duty Income under a certain limit Net worth is not excessive Orlando FL 6

Eligibility enlistment after to 09/07/1980 War time service Honorable discharge Over 65 or P&T disabled Served at least 2 years active Income under a certain limit Net worth is not excessive Orlando FL 7

Eligibility VA assumes P&T if the veteran: Is a patient in a nursing home for long-term care OR Receives Social Security Benefits for disability OR Is 65 or older Orlando FL 8

War Periods WWII: 07/07/1941 12/31/1946 Korea: 06/27/1950 01/31/1955 Vietnam: 08/05/1964 05/07/1975 a beginning date of 02/28/1961 for in country service 38 CFR 3.2, 38 U.S.C. 101(29) Gulf War: 08/02/1990 -? 38 CFR 3.2, 38 U.S.C. 101(33) 38 CFR 3.3 (a) (3) Orlando FL 9

What Do We Do? #1 Freddy Fellow served in the Army 01/03/1944-01/17/1947. Date of birth 10/10/1927 Honorable discharge No service connected disabilities DMII, Hypertension Orlando FL 10

What Do We Do? #2 Bobby Buddy served in the Army 01/01/1976-01/23/1980 Date of birth 05/12/1958 Honorable discharge No service connected disabilities Rt leg amputation above the knee, DMII Orlando FL 11

Income Inclusions Wages Retirement & Social Security (NOT SSI) Interest & Dividends Gambling Gains Unemployment Orlando FL 12

Income Exclusions Welfare, SSI (Supplemental Security Income, Gifts, Insurance, Inheritance Education expenses of vet, spouse, child Income tax refunds Profit from sale of property Interest on an IRA 38 C.F.R. 6.2.1.6.1 Orlando FL 13

What Do We Do? #3 Freddy receives $10,000 from Social Security and $4,000 from his Acme Retirement. Not married Freddy sold his house for $100,000 and bought a condo for $95,000 Orlando FL 14

Net Worth Are the veteran s resources sufficient to meet basic needs without VA assistance? No definite figure When Net Worth exceeds $80,000, VA is required to make an administrative determination as to the ability to provide for the maintenance of claimant 38 CFR 3.274 Orlando FL 15

Net Worth Market value of all real estate & personal property owned by claimant Not including primary residence, furnishings, & car Stocks, bonds, & bank accounts Investment property (art, gold, coins, antiques) Orlando FL 16

What Do We Do? #4 Freddy has $5,000 profit from sale of home $12,000 in a Money Market Account $15,000 insurance benefit when his brother died earlier this year Orlando FL 17

Unreimbursed Medical Expenses UME Allow $500 per person OTC, all Rx Medicare ($99.90) Medical Expenses, Adaptive Equipment, Insurance Premiums, Nursing Home, Adult Day Care, Continuing Medical Expenses Co-Pays, Mileage UME - (MAPR x.05) Orlando FL 18

Unreimbursed Medical Expenses UME Purpose Amount paid Date paid Name of provider For whom paid If missing VA must develop! Orlando FL 19

Pension Benefit Formula MAPR [(IVAP-(UME-(MAPRx.05))]- ) = BENEFIT Compute IVAP, Compute UME Multiply MAPR x.05, Subtract from UME IVAP-UME less 5% of the MAPR = X MAPR X= benefit Orlando FL 20

What Do We Do? #5 $500 in OTC (annual) from ABC Pharmacy $99.99 Medicare (monthly) $2800 Health Insurance (annual) XYX Ins. $50 Co-pays for Rx (monthly) ABC Pharmacy $40 Co-pays Dr. Appt, (monthly) Orlando FL 21

Pension Claim 21-526, Claim 21-4142, Private Provider 21-0779, Nursing Home, A&A 21-2680, Exam for A&A, HB 21-686c, Dependents 21-527EZ, Fully Developed To PMC: Philadelphia, Milwaukee, St. Paul Orlando FL 22

Care & Feeding of a Pension Eligibility Verification Forms (EVR) 21-0516-1, 21-0517-1 Medical Expense Report 21-8416 Orlando FL 23

Pension any Questions? Orlando FL 24