What is Alzheimer’s Disease?

Basically, Alzheimer’s Disease causes progressive loss of brain function. For reasons yet unknown, the disease involves what are termed ‘tangles’ in the brain that eventually spread throughout the brain causing, at first, memory difficulties, personality changes and, at the end, loss of bodily control. Although it is not considered a “normal” part of aging, it appears to afflict approximately ½ of all individuals who reach the age of 85. That process is often referred to as “dementia” but it is also a fact that loss of brain function can be caused by other factors such as a stroke, for instance. 

Beware of Inheritance Taxes!

Maryland imposes a 10% inheritance tax on all distributions made from a decedent’s estate unless the recipient is in the decedent’s direct blood line or is a non-profit organization (such as a charity). “Direct line” means your parents, children, grandchildren, etc. It does not include brothers, sisters, nephews and nieces. To avoid a tax on a distribution to a beloved cousin, for instance, you should make a gift of the amount which you desire to leave to that person during your lifetime. That amount will not be subject to an inheritance tax because it was not made as part of your will.

What is a Living Will?

In Maryland, a living will, also called an advance directive, allows you to specify what sort of care you want if your doctors conclude you are going to die very soon (“terminally ill”). Do you want all measures taken to prolong life? Would you rather avoid what you perceive is a pointless extension of your life since you are going to die soon thereafter anyway? These same questions can be answered in the event that you were to experience a medical emergency such as a heart attack and you were in a permanent coma or in the latter stages of Alzheimer’s. Refusing to intervene medically in those circumstances is also termed “DNR” or do not resuscitate.

What is a Health Care Power of Attorney?

If you are unconscious and in a hospital, who will decide the medical care you will receive?

Typically, next of kin would serve in that role. But what if there is a difference of opinion among your loved ones? Who will then make the decision? If you have not made a selection of a representative or there is a conflict among your next of kin, the realistic answer is that the doctors will. You can avoid this result by signing a Health Care Power of Attorney which appoints individuals in the order of your choosing to make health care decisions on your behalf.