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Social Security and Medicare Figures for 2012
COLA will be paid in 2012; Medicare costs rise less than predicted

If you receive Social Security or SSI benefits, here's some good news--the Social Security Administration has announced that for the first time since 2009, a cost-of-living adjustment (COLA) will be paid. Monthly benefits will increase 3.6% starting in January 2012 for Social Security beneficiaries and starting on December 30, 2011, for SSI recipients. According to the Social Security Administration, the average increase in monthly benefits will be approximately $43.

If you're covered by Medicare, you won't be seeing a large premium increase next year. Despite media reports predicting that the COLA increase would be offset by higher Medicare Part B premiums, the Centers for Medicare & Medicaid Services (CMS) has announced that the standard monthly Medicare Part B premium will be $99.90 in 2012, $15.50 less than in 2011. However, because the premium for most Medicare beneficiaries has been frozen for the past three years at $96.40 (the premium rate in 2008), most beneficiaries will pay $3.50 more per month in 2012. Beneficiaries with higher incomes (individuals with taxable incomes of more than $85,000 and couples with taxable incomes of more than $170,000) will pay more than $99.90 per month because they must pay an income-related surcharge.

While costs vary, the average monthly premium for a Medicare Part D prescription drug plan in 2012 is estimated at around $30, approximately the same as in 2011. And Medicare Advantage premiums will be 4% lower, on average, in 2012 than in 2011, according to CMS.

Other important Social Security figures

  • The amount of taxable earnings subject to the Social Security tax (called the maximum taxable earnings limit) will increase to $110,100 from $106,800 in 2011.

  • The retirement earnings test exempt amount for beneficiaries under full retirement age will increase to $14,640 per year from $14,160 per year in 2011. If earnings exceed this amount, $1 in benefits will be withheld for every $2 in earnings above this limit.
  • The retirement earnings test exempt amount that applies during the year a beneficiary reaches full retirement age will increase to $38,880 from $37,680 per year in 2011. If earnings exceed this amount, $1 will be withheld for every $3 in earnings above this limit.
  • The amount of earnings needed to earn one Social Security credit will increase to $1,130 from $1,120.

Note also that the OASDI payroll tax that was reduced by 2% for wages and salaries paid in 2011 and for self-employment income in 2011 will revert to its normal rate of 6.2% for 2012.

Other important Medicare figures
  • The Medicare Part B deductible will be $140, down from $162 in 2011.
  • The monthly Medicare Part A premium for those with fewer than 30 quarters of coverage will be $451, up from $450 in 2011 (most people do not pay a premium for Medicare Part A).
  • The monthly Medicare Part A premium for those who have between 30 and 39 quarters of coverage will be $248, the same as in 2011.
  • The Medicare Part A deductible for inpatient hospitalization will be $1,156, up from $1,132 in 2011. Beneficiaries will pay an additional $289 per day for days 61 through 90, up from $283 in 2011, and $578 per day for stays beyond 90 days, up from $566 in 2011.
  •  Beneficiaries in skilled nursing facilities will pay a daily co-insurance amount of $144.50 for days 21 through 100 in a benefit period, up from $141.50 in 2011.

 

 


 

Information for Veterans

Appeals http://www.warms.vba.va.gov/admin21/m21_1/mr/part1/ch05.doc
Board of Veteran's Appeals http://www.va.gov/vbs/bva/
CARES Commission http://www.va.gov/vbs/bva/
CARES Draft National Plan http://www1.va.gov/cares/page.cfm?pg=105 
Center for Minority Veterans
http://www1.va.gov/centerforminorityveterans/
Center for Veterans Enterprise http://www.vetbiz.gov/default2.htm
Center for Women Veterans http://www1.va.gov/womenvet/
Clarification on the changes in VA healthcare for Gulf War Veterans http://www.gulfwarvets.com/ubb/Forum1/HTML/000016.html
Classified Records - American Gulf War Veterans Assoc http://www.gulfwarvets.com/ubb/Forum18/HTML/000011.html
Compensation for Disabilities Associated with the Gulf War Service http://www.warms.vba.va.gov/admin21/m21_1/part6%20/ch07.doc
Compensation Rate Tables, 12-1-03 http://www.vba.va.gov/bln/21/Rates/comp01.htm
Department of Veterans Affairs Home Page http://www.va.gov/ 
Directory of Veterans Service Organizations
http://www1.va.gov/vso/index.cfm?template=view
Disability Examination Worksheets Index, Comp http://www.vba.va.gov/bln/21/Benefits/exams/index.htm
Due Process http://www.warms.vba.va.gov/admin21/m21_1/mr/part1/ch02.doc 
Duty to Assist
http://www.warms.vba.va.gov/admin21/m21_1/mr/part1/ch01.doc
Electronic Code of Federal Regulations http://www.gpoaccess.gov/ecfr/
Emergency, Non-emergency, and Fee Basis Care http://www1.va.gov/opa/vadocs/fedben.pdf
Environmental Agents http://www1.va.gov/environagents/
Environmental Agents M10 http://www1.va.gov/vhapublications/ViewPublication.asp?pub_ID=1002
Establishing Combat Veteran Eligibility http://www1.va.gov/vhapublications/ViewPublication.asp?pub_ID=315  
EVALUATION PROTOCOL FOR GULF WAR AND IRAQI FREEDOM VETERANS WITH POTENTIAL EXPOSURE TO DEPLETED URANIUM (DU)
http://www1.va.gov/gulfwar/docs/DUHandbook1303122304.DOC  and http://www1.va.gov/vhapublications/ViewPublication.asp?pub_ID=1158
See also, Depleted Uranium Fact Sheet http://www1.va.gov/gulfwar/docs/DepletedUraniumFAQSheet.doc 
EVALUATION PROTOCOL FOR NON-GULF WAR VETERANS WITH POTENTIAL EXPOSURE TO DEPLETED URANIUM (DU)
http://www1.va.gov/gulfwar/docs/DUHANDBOOKNONGW130340304.DOC 
Fee Basis, PRIORITY FOR OUTPATIENT MEDICAL SERVICES AND INPATIENT HOSPITAL CARE
http://www1.va..gov/vhapublications/ViewPublication.asp?pub_ID=206
Federal Benefits for Veterans and Dependants 2005 http://www1.va.gov/opa/vadocs/fedben.pdf OR, http://www1.va..gov/opa/vadocs/current_benefits.htm 
Forms and Records Request http://www.va.gov/vaforms/   
General Compensation Provisions
http://www.access.gpo.gov/uscode/title38/partii_chapter11_subchaptervi_.html
Geriatrics and Extended Care http://www1.va.gov/geriatricsshg/ 
Guideline for Chronic Pain and Fatigue MUS-CPG
http://www.oqp.med.va.gov/cpg/cpgn/mus/mus_base.htm
Guide to Gulf War Veteran's Health http://www1.va.gov/gulfwar/docs/VHIgulfwar.pdf
Gulf War Subject Index http://www1.va.gov/GulfWar/page.cfm?pg=7&template=main&letter=A
Gulf War Veteran's Illnesses Q&As http://www1.va.gov/gulfwar/docs/GWIllnessesQandAsIB1041.pdf 
Hearings

http://www.warms.vba.va.gov/admin21/m21_1/mr/part1/ch04.doc
Homeless Veterans http://www1.va.gov/homeless/
HSR&D Home http://www.hsrd.research.va.gov/
Index to Disability Examination Worksheets C&P exams http://www.vba.va.gov/bln/21/benefits/exams/index.htm
Ionizing Radiation http://www1.va.gov/irad/   
Iraqi Freedom/Enduring Freedom Veterans VBA
http://www.vba.va.gov/EFIF/        
M 10 for spouses and children <
http://www1..va.gov/vhapublications/ViewPublication.asp?pub_ID=1007  

M10 Part III Change 1 http://www1.va.gov/vhapublications/ViewPublication.asp?pub_ID=1008
M21-1 Table of Contents http://www.warms.vba.va.gov/M21_1.html 
Mental Disorders, Schedule of Ratings
http://www.warms.vba.va.gov/regs/38CFR/BOOKC/PART4/S4_130.DOC 
Mental Health Program Guidelines
http://www1.va.gov/vhapublications/ViewPublication.asp?pub_ID=1094
Mental Illness Research, Education and Clinical Centers http://www.mirecc.med.va.gov/         
MS (Multiple Sclerosis) Centers of Excellence
http://www.va.gov/ms/about.asp
My Health e Vet http://www.myhealth.va.gov/
NASDVA.COM
http://nasdva.com/ 
National Association of State Directors
http://www.nasdva.com/
National Center for Health Promotion and Disease Prevention http://www.nchpdp.med.va.gov/postdeploymentlinks.asp
Neurological Conditions and Convulsive Disorders, Schedule of Ratings http://www.warms.vba.va.gov/regs/38cfr/bookc/part4/s4%5F124a.doc
OMI (Office of Medical Inspector) http://www.omi.cio.med.va.gov/
Online VA Form 10-10EZ https://www.1010ez..med.va.gov/sec/vha/1010ez/
Parkinson's Disease and Related Neurodegenerative Disorders http://www1.va.gov/resdev/funding/solicitations/docs/parkinsons.pdf  
and,
http://www1.va.gov/padrecc/         
Peacetime Disability Compensation
http://frwebgate.access.gpo.gov/cgi-bin/getdoc.cgi?dbname=browse_usc&docid=Cite:+38USC1131
Pension for Non-Service-Connected Disability or Death http://www.access.gpo.gov/uscode/title38/partii_chapter15_subchapteri_.html          and, http://www.access.gpo.gov/uscode/title38/partii_chapter15_subchapterii_.html  
and,
http://www.access.gpo.gov/uscode/title38/partii_chapter15_subchapteriii_.html
Persian Gulf Registry http://www1.va.gov/vhapublications/ViewPublication.asp?pub_ID=1003  
This program is now referred to as Gulf War Registry Program (to include Operation Iraqi Freedom) as of March 7, 2005:
http://www1..va.gov/vhapublications/ViewPublication.asp?pub_ID=1232

Persian Gulf Registry Referral Centers http://www1.va.gov/vhapublications/ViewPublication.asp?pub_ID=1006
Persian Gulf Veterans' Illnesses Research 1999, Annual Report To Congress http://www1.va.gov/resdev/1999_Gulf_War_Veterans'_Illnesses_Appendices.doc          Persian Gulf Veterans' Illnesses Research 2002, Annual Report To Congress http://www1.va.gov/resdev/prt/gulf_war_2002/GulfWarRpt02.pdf 
Phase I PGR
http://www1.va.gov/vhapublications/ViewPublication.asp?pub_ID=1004
Phase II PGR http://www1.va.gov/vhapublications/ViewPublication.asp?pub_ID=1005         
Policy Manual Index
http://www.va.gov/publ/direc/eds/edsmps.htm 
Power of Attorney
http://www.warms.vba..va.gov/admin21/m21_1/mr/part1/ch03.doc          Project 112 (Including Project SHAD)
http://www1.va.gov/shad/
Prosthetics Eligibility http://www1.va.gov/vhapublications/ViewPublication.asp?pub_ID=337
Public Health and Environmental Hazards Home Page http://www.vethealth.cio.med.va.gov/ 
Public Health/SARS
http://www..publichealth.va.gov/SARS/ 

Publications Manuals http://www1.va.gov/vhapublications/publications.cfm?Pub=4
Publications and Reports http://www1.va.gov/resdev/prt/pubs_individual.cfm?webpage=gulf_war.htm  
Records Center and Vault Homepage
http://www.aac.va.gov/vault/default.html 
Records Center and Vault Site Map
http://www.aac.va.gov/vault/sitemap.html 
REQUEST FOR AND CONSENT TO RELEASE OF INFORMATION FROM CLAIMANT'S RECORDS
http://www.forms.va.gov/va/Internet/VARF/getformharness.asp?formName=3288-form.xft  
Research Advisory Committee on Gulf War Veterans Illnesses April 11, 2002
http://www1.va.gov/rac-gwvi/docs/Minutes_April112002.doc 
Research Advisory Committee on Gulf War Veterans Illnesses

http://www1.va.gov/rac-gwvi/docs/ReportandRecommendations_2004.pdf
Research and Development http://www.appc1.va.gov/resdev/programs/all_programs.cfm
Survivor's and Dependents' Educational Assistance http://www.access.gpo.gov/uscode/title38/partiii_chapter35_.html
Title 38 Index Parts 0-17
http://ecfr.gpoaccess.gov/cgi/t/text/text-idx?sid=1b0c269b510d3157fbf8f8801bc9b3dc&c=ecfr&tpl=/ecfrbrowse/Title38/38cfrv1_02.tpl  
Part 18

http://ecfr.gpoaccess.gov/cgi/t/text/text-idx?sid=1b0c269b510d3157fbf8f8801bc9b3dc&c=ecfr&tpl=/ecfrbrowse/Title38/38cfrv2_02.tpl
Title 38 Part 3 Adjudication Subpart A "Pension, Compensation, and Dependency and Indemnity Compensation http://ecfr.gpoaccess.gov/cgi/t/text/text-idx?c=ecfr&sid=1b0c269b510d3157fbf8f8801bc9b3dc&tpl=/ecfrbrowse/Title38/38cfr3_main_02.tpl  
Title 38 Pensions, Bonuses & Veterans Relief (also § 3.317 Compensation for certain disabilities due to undiagnosed illnesses found here)
http://ecfr.gpoaccess.gov/cgi/t/text/text-idx?c=ecfr&sid=1b0c269b510d3157fbf8f8801bc9b3dc&tpl=/ecfrbrowse/Title38/38cfr3_main_02.tpl         Title 38 PART 4--SCHEDULE FOR RATING DISABILITIES Subpart B--DISABILITY RATINGS
http://ecfr.gpoaccess.gov/cgi/t/text/text-idx?c=ecfr&sid=ab7641afd195c84a49a2067dbbcf95c0&rgn=div6&view=text&node=38:1.0.1.1.5.2&idno=38
Title 38§ 4.16 Total disability ratings for compensation based on unemployability of the individual. PART A "SCHEDULE FOR RATING DISABILITIES Subpart à "General Policy in Rating http://ecfr.gpoaccess.gov/cgi/t/text/text-idx?c=ecfr&sid=1b0c269b510d3157fbf8f8801bc9b3dc&rgn=div8&view=text&node=38:1.0.1.1.5.1..96.11&idno=38
U.S. Court of Appeals for Veterans Claims http://www.vetapp.gov/ 
VA Best Practice Manual for Posttraumatic Stress Disorder (PTSD)
http://www.avapl.org/pub/PTSD%20Manual%20final%206.pdf 

VA Fact Sheet http://www1.va.gov/opa/fact/gwfs.html
VA Health Care Eligibility http://www.va.gov/healtheligibility/home/hecmain.asp
VA INSTITUTING GLOBAL ASSESSMENT OF FUNCTION (GAF) http://www.avapl.org/gaf/gaf.html         
VA Life Insurance Handbook ¬" Chapter 3
http://www.insurance.va.gov/inForceGliSite/GLIhandbook/glibookletch3.htm#310
VA Loan Lending Limits and Jumbo Loans http://valoans.com/va_facts_limits.cfm 
VA MS Research
http://www.va.gov/ms/about.asp 
VA National Hepatitis C Program
http://www.hepatitis.va.gov/  

VA Office of Research and Development http://www1.va.gov/resdev/ 
VA Trainee Pocket Card on Gulf War
http://www.va.gov/OAA/pocketcard/gulfwar.asp 
VA WMD EMSHG
http://www1.va.gov/emshg/ 
VA WRIISC-DC
http://www.va.gov/WRIISC-DC/  
VAOIG Hotline Telephone Number and Address
http://www.va.gov/oig/hotline/hotline3.htm
Vet Center Eligibility - Readjustment Counseling Service http://www.va.gov/rcs/Eligibility.htm 
Veterans Benefits Administration Main Web Page
http://www.vba.va.gov/ 
Veterans Legal and Benefits Information
http://valaw.org/ 
VHA Forms, Publications, Manuals
http://www1.va.gov/vhapublications/ 
VHA Programs - Clinical Programs & Initiatives
http://www1.va.gov/health_benefits/page.cfm?pg=13  http://webmaila.juno.com/webmail/new/UrlBlockedError.aspx>
VHA Public Health Strategic Health Care Group Home Page http: //
www.publichealth.va.gov/  
VHI Guide to Gulf War Veterans ¬(tm) Health
http://www1.va.gov/vhi_ind_study/gulfwar/istudy/index.asp  
Vocational Rehabilitation
http://www.vba.va.gov/bln/vre/ 
Vocational Rehabilitation Subsistence
http://www.vba.va.gov/bln/vre/InterSubsistencefy04.doc 
VONAPP online
http://vabenefits.vba.va.gov/vonapp/main.asp 
WARMS - 38 CFR Book C
http://www.warms.vba.va.gov/bookc.html 
Wartime Disability Compensation
http://frwebgate.access.gpo.gov/cgi-bin/getdoc.cgi?dbname=browse_usc&docid=Cite:+38USC1110         
War-Related Illness and Injury Study Center - New Jersey
http://www.wri.med.va.gov/ 
Welcome to the GI Bill Web Site
http://www.gibill.va.gov/
What VA Social Workers Do http://www1.va.gov/socialwork/page.cfm?pg=3
WRIISC Patient Eligibility http://www.illegion.org/va1.html

 

 

 

 

 

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Wow! What a year this has been…

 
As I "head out" for the holidays with far flung family, I am all too easily focused on difficulties. But, along with the challenges have come a great many blessings and I plan to spend some time just savoring the many wonderful things that life has offered. I also will look forward to what are sure to be countless opportunities ahead.
 
God Bless you all,
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Merry Christmas and Happy Holidays to all!
-The Purcell & Amen Staff

 Estate Planning News
A New Tax and Retirement Opportunity in 2010
We all know the importance of saving for retirement. However, those earning above $100,000 have had one retirement saving opportunity denied to them: the Roth IRA. If you fall into this category, you are now in luck! Beginning in 2010, there is no income limitation for converting from a traditional IRA to a Roth IRA. There are two methods to get money into a Roth IRA: Contributing money to the Roth IRA or converting a regular IRA to a Roth IRA. The rules are different depending on which method is used. In this article, you will learn how a Roth IRA works and the advantages you may gain if you convert. A Roth IRA can be a great way to save for retirement. But remember, these and other valuable assets in your estate are governed by beneficiary designations. A qualified estate and retirement planning attorney, who focuses their practice in that area, can help tailor an estate plan that coordinates the beneficiary designations and can help you decide whether switching to a Roth IRA is right for you.


 Educational Alerts
IRS Allows Rollover of IRA Payable to a Trust
Maximizing the stretch of distributions from IRAs and qualified plans can provide significant income tax savings due to tax-deferral. This Alert examines a Private Letter Ruling in which the IRS allowed a surviving spouse to do an advantageous spousal rollover, even though the IRA was payable to an estate or trust. Ordinarily, if a trust or estate is the designated beneficiary of an IRA or qualified plan, no spousal rollover is allowed. Learn how they achieved a spousal rollover in this case.


 Educational Alerts
2010 May Be a Good Year to Die
The Economic Growth and Tax Relief Reconciliation Act of 2001 provides that in 2010 the estate tax is repealed and there is no estate tax. Therefore, from a tax perspective, 2010 may be a very good year to die. But, we don't know for sure, as many experts expect Congress to act to prevent the repeal of the estate tax. This article written by Steve Hartnett, Associate Director of the American Academy of Estate Planning Attorneys spells out the process for getting a new estate tax measure passed in Congress and the impact of the delays.


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