By Stacy M. Sadove, Esq., Littman Krooks LLP

As school is closing and summer is starting, many parents are looking to find ways to integrate their children in community events and activities for summer. Americans consider baseball a national pastime.  Children of all ages look forward to attending a ball game with friends and family to root on their favorite team.  Yet for children with disabilities, and particularly for children on the spectrum, attendinga baseball game may be too overwhelming.

Autism Speaks and Major League Baseball have teamed up for their Annual event in recognition of Autism Awareness Month to bring a unique experience to fans on the spectrum. Both the Mets and Yankees are participating in this event. The Mets held their game on May 1, 2016, and the Yankees game is set for August 6, 2016.

The games specifically targets fans with Autism, and seek to provide a friendly environment for individuals and their families affected by Autism. Individuals with Autism often have difficulty integrating in community events. Loud noises and over-stimulating environments often prevent individuals on the spectrum from being able to attend events such as a baseball game.

By providing certain accommodations such as dimmed lighting, muted announcements and certain deemed quiet zones with sensory friendly environments, individuals on the spectrum can enjoy the ball park in a whole new way.  A part of the proceeds from ticket sales will go to Autism Speaks. This exciting event is just one of many events scheduled in our area to promote further awareness for Autism. It is encouraging to see so many people educating and reaching out to provide support for Autism awareness.

Littman Krooks applauds and encourages Autism outreach activities. I look forward to this and many more events in our community that our clients can share with children on the spectrum. Let’s play ball.

Learn more about our special needs planning and special education advocacy services at www.littmankrooks.com or www.specialneedsnewyork.com.

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Littman Krooks attorneys and advocates are proud to celebrate National Developmental Disabilities Awareness Month (DDAM) during March. This month-long celebration recognizes the community contributions that people with intellectual and other developmental disabilities – as well as their advocates – make every day. Much progress has been made in our society’s treatment of people with intellectual…

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By Amy C. O’Hara, Esq., Littman Krooks LLP

Parents of children with special needs often have unique financial concerns, and one way to ease those concerns is to reduce their tax burden.

There are many tax deductions and credits available that parents may not be aware of. Parents of children with special needs should familiarize themselves with the deductions and credits and take care to document all expenses related to their children’s medical expenses, development and therapy.

Here are 5 useful tax deductions and credits for parents of children with special needs:

1. Medical & Therapy Expenses

The first type of deduction to consider is for medical and therapy expenses. For income tax purposes, learning disabilities are a type of medical condition. This may include autism, ADHD, cerebral palsy, and other learning disabilities.

While these expenses are limited by 10 percent of adjusted gross income, the limitation may be exceeded by certain types of out-of-pocket expenses.

Such expenses can include the following:

• Special schooling such as: tutoring that is specifically intended to address the special needs of the child.
• Regular education when it is intended to treat the child’s special needs.
• Aides that a child may require to benefit from education.
• Exercise programs, if they are recommended by a medical professional.
• Transportation to and from special schools or therapy sessions.
• Equipment, devices and supplies necessary to treat or alleviate a medical condition, including technology items such as communication devices.

2. Specialized Foods

A gluten-free, casein-free diet can be used as a deduction provided it is medically recommended. Generally, only the additional cost of the specialized foods over and above what would be paid for similar items is deductible.

3. Legal Expenses

In some cases, legal expenses related to your child’s special needs may be deductible, for instance if you hire an attorney to help you prove that your child’s medical expenses are legitimate.

Tax Credits

Even more helpful than a tax deduction is a tax credit, which applies directly to the amount of tax you owe. The tax credits most helpful to parents of special needs children are the Child and Dependent Care Credit and the Earned Income Credit. In both cases, a credit that is normally only available for children may also be used for an older child with special needs.

4. Child and Dependent Care Credit

The Child and Dependent Care Credit may be applied when you pay someone to care for your dependent, and it provides a tax credit of up to $3,000 per dependent, to a maximum of $6,000 for two or more dependents.  Child-care, after-school programs and day camp qualify for the credit.

The credit is available for children under the age of 13, but the age limit does not apply to older children with special needs.

5. Earned Income Credit

The Earned Income Credit can also be useful for parents of children with special needs. The credit generally may be applied by families with a low to moderate income and children under the age of 19, or up to age 23 for full-time students. However, for adult children living with their parents, the age limit does not apply.

In Conclusion

Parents of children with special needs know that there are unique challenges involved, including financial hurdles. However, with careful planning and the assistance of an experienced attorney who is sensitive to special needs issues, you can make sure you do what is necessary to reduce your tax burden and protect your child’s interests.

Learn more about Littman Krooks services at www.littmankrooks.com or www.specialneedsnewyork.com.

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Trusts are a common estate planning tool and are used to keep assets out of a probated estate or to reduce an estate tax burden. Trusts can also be used to protect one’s heirs. There are instances when it may not be in a person’s own best interests to inherit funds directly.

A direct inheritance may prove detrimental in the case of an heir with special needs. The families of individuals with special needs have often arranged their finances such that the individual will be eligible for Supplemental Security Income, Medicaid and other public benefits. These programs are needs-based, which means that if the individual’s income or assets rise above a certain level, the benefits could be lost. In a case like this, a direct inheritance could do more harm than good, and a solution may be a special needs trust or supplemental needs trust, which can be used to provide for certain supplemental needs of an individual while preserving their eligibility for benefits.

In other cases, a person planning their estate may wish to consider certain circumstances in the lives of their heirs that could put an inheritance at risk. This may include a variety of situations. Some heirs may be unlikely to be able to manage money in their own best interests, due to their youth, their spending habits, or circumstances such as a substance abuse issue. There may be reasons that an heir is likely to become a defendant in a lawsuit. In other cases, if an heir divorces, then the divorced spouse may claim a share of assets inherited directly. In the case of a second marriage when there are children from a prior marriage, a person planning their estate may wish to ensure that their grandchildren are provided for, not their child’s second spouse.

A qualified estate planning attorney can design an asset protection trust or spendthrift trust to protect your family’s assets against such risks. The details of the trust and its power to protect assets depend on individual circumstances and state and federal law. Generally, a trust can be used to restrict a beneficiary’s ability to assign his or her interest in the trust to another person and restrict the rights of creditors to reach the assets of the trust. However, it is important to recognize that, depending on applicable law, the trust assets may be able to be reached to satisfy certain obligations, such as child support or taxes. To learn more, meet with an estate planning attorney at Littman Krooks.

Learn more about our special needs planning and special education advocacy services at www.littmankrooks.com or www.specialneedsnewyork.com.

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The Westchester Institute for Human Development (WIHD) is recruiting leadership trainees for its Leadership Education in Neurodevelopmental and Related Disabilities (LEND) training program. Trainees will have the opportunity to develop the skills necessary for a career focused on helping children with special needs and their families.

The program includes three overview courses, clinical experience, and public policy and leadership activities, including community training and family advocacy. Trainees will have the opportunity to earn a certificate from New York Medical College in “Children with Special Health Care Needs.”

Trainees may be health and education professionals or graduate students, or parents or siblings of children or adults with disabilities. Trainees may have earned or be working toward a masters degree in a health or education discipline. A wide variety of disciplines are represented among the trainees, including child psychology, pediatrics, social work, health advocacy, nursing and law. Trainees may also be Family Specialists (parents or siblings of a person with a disability). Trainees should be able to participate in a 9 a.m. to 5 p.m. program on Thursdays from September to May at the Westchester Institute for Human Development in Valhalla, New York.

If you are interested in this opportunity, you may learn more at this link to the WIHD website.

Learn more about Littman Krooks services at www.littmankrooks.com or www.specialneedsnewyork.com.

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Earlier this year, we interviewed Heather Rogoff Angstreich, Founder/Partner, Special Needs Expos about the upcoming year and events they are holding in 2015. Here’s what she had to say:

1. Why did you create special needs expos? 

All I wanted to do was help other parents and children who were in my shoes. My son, (who is now 10 years old), was diagnosed with Autism when he was two years old.  I attended a small special needs resource fair when he was first diagnosed and found it incredibly helpful.  I love helping people so, when I got laid off, I started Special Needs for Special Kids, a printed special needs resource guide that I distributed across Long Island. I met my partners (Scott and Jamie) through this publication; they became clients. They knew I started the publication because I wanted to help other parents who needed guidance and resources to navigate the world of special needs here in Long Island.  Scott suggested that I should take the publication to another level and we thought we would do a small resource fair at a local JCC to bring some special needs resources together for a one-time event.  Scott and Jamie were no strangers to the special needs community either; they had a close family member who inspired them to get involved.

2. How did you begin this endeavor?

We looked for a venue to hold this little resource fair and ended up booking a much larger space at a local hotel.  We went from one end of the spectrum to the other and kept our fingers crossed that we would be able to fill the space. Our first expo was geared more towards children with special needs, but we did have resources that catered to the adult population too.  Our goal was to have each person that entered the doors to walk out with at least one piece of useful information that day. We estimated that 2500 to 3000 people walked through the doors that day.

3. What locations are you expanding to in 2015? 

Long Island is our “flagship” expo and will be held on April 26^th at the Long Island Hilton. The Special Needs Expo – Westchester will be back on November 8, 2015 at the Westchester Marriott and the Special Needs Expo – New Jersey (northern) will also be back on September 27, 2015 at the Glenpointe Marriott in Teaneck. We hope to expand to Philadelphia in 2016.

4. How does your expo help educate people to advocate for themselves and their family members?

Our expos have a variety of special needs resources, products, services, presentations and demonstrations.  We want people to take advantage of all the exhibitors that have come out.  They are there to answer questions, give support and ideas.  If a person meets the right connection, it can change things for them and/or their loved one.

5. What makes your expo different from other special needs resource fairs in the area?

Our expos are always free to attend and child-friendly (games and/or inflatables and face painting are provided at no cost to the attendee). We offer a wide variety of resources, presentations and demonstrations. We have a quiet room for those that might need to take a break, if they are too overwhelmed. We want to connect these amazing resources with the individuals, families, caregivers and professionals to help make the journey a little less difficult.  Our Long Island events have connected over 300 exhibitors to 5000 attendees in the last two years.  Westchester and NJ events are also growing and we have heard from many of our FB and website followers that the need is there for this service.

6. How do can people find more info about your expos? How do vendors register for an exhibit?

We have a Facebook page: https://www.facebook.com/SpecialNeedsExpos and our official website URL is www.specialneedsexpos.com.There is a tab for attendees to register and a separate one for exhibitors to register and receive more information.  To contact us directly, email us at info@specialneedsexpos.com or call us at 516-279-3727.

Learn more about Littman Krooks services at www.littmankrooks.com or www.specialneedsnewyork.com.

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By Erin Wilson, Founder, If I Need Help.org
Last year, New Yorkers rallied to change laws regarding school safety and making tracking devices available to vulnerable people. According to Autism Wandering Awareness Alerts Response and Education (AWAARE), a 2011 study conducted by the Interactive Autism Network through the Kennedy Krieger Institute found that:

• Roughly half, or 49%, of children with autism attempt to wander from a safe environment (a rate nearly four times higher than their unaffected siblings)

• More than one third of children with autism who wander are never or rarely able to communicate their names, address, or phone number.

As a mother of a child that has been severely affected by autism, I’ve had to deal with my son wandering on more than one occasion. After these awful experiences, my husband and I wanted to create a simple way to allow people to help our son if/when he is lost or wandering. So, we started a non-profit organization called If I Need Help that creates personal wearable QR codes.

QR codes are two dimensional barcodes that can be scanned by a smartphone or mobile device to hard link to or “object hyperlink” to a specific set of information or website. The QR codes we develop at If I Need Help are scanned or manually entered. From there, it links to a live profile to your child that can be edited in real time. The profile can be emailed to others when a search is needed. The barcode can be printed out with the free membership. We also offer personal codes on patches, pins, clips, ID tags for shoes, necklaces and ID cards. This way of identification and information is now also helping incapacitated people with mental illness, memory care or with physical conditions in which they may need help during critical situations.

Please go to www.IfiNeedHelp.org to learn more.

Learn more about Littman Krooks services at www.littmankrooks.com or www.specialneedsnewyork.com.

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By Amy C. O’Hara, Esq.,  Littman Krooks LLP

Parents of children with special needs often have unique financial concerns, and one way to ease those concerns is to reduce their tax burden.

There are many tax deductions and credits available that parents may not be aware of. Parents of children with special needs should familiarize themselves with the deductions and credits and take care to document all expenses related to their children’s medical expenses, development and therapy.

Here are 5 useful tax deductions and credits for parents of children with special needs:

1. Medical & Therapy Expenses

The first type of deduction to consider is for medical and therapy expenses. For income tax purposes, learning disabilities are a type of medical condition. This may include autism, ADHD, cerebral palsy, and other learning disabilities.

While these expenses are limited by 10 percent of adjusted gross income, the limitation may be exceeded by certain types of out-of-pocket expenses.

Such expenses can include the following:

• Special schooling such as: tutoring that is specifically intended to address the special needs of the child.
• Regular education when it is intended to treat the child’s special needs.
• Aides that a child may require to benefit from education.
• Exercise programs, if they are recommended by a medical professional.
• Transportation to and from special schools or therapy sessions.
• Equipment, devices and supplies necessary to treat or alleviate a medical condition, including technology items such as communication devices.

2. Specialized Foods

A gluten-free, casein-free diet can be used as a deduction provided it is medically recommended. Generally, only the additional cost of the specialized foods over and above what would be paid for similar items is deductible.

3. Legal Expenses

In some cases, legal expenses related to your child’s special needs may be deductible, for instance if you hire an attorney to help you prove that your child’s medical expenses are legitimate.

Tax Credits

Even more helpful than a tax deduction is a tax credit, which applies directly to the amount of tax you owe. The tax credits most helpful to parents of special needs children are the Child and Dependent Care Credit and the Earned Income Credit. In both cases, a credit that is normally only available for children may also be used for an older child with special needs.

4. Child and Dependent Care Credit

The Child and Dependent Care Credit may be applied when you pay someone to care for your dependent, and it provides a tax credit of up to $3,000 per dependent, to a maximum of $6,000 for two or more dependents.  Child-care, after-school programs and day camp qualify for the credit.

The credit is available for children under the age of 13, but the age limit does not apply to older children with special needs.

5. Earned Income Credit

The Earned Income Credit can also be useful for parents of children with special needs. The credit generally may be applied by families with a low to moderate income and children under the age of 19, or up to age 23 for full-time students. However, for adult children living with their parents, the age limit does not apply.

In Conclusion

Parents of children with special needs know that there are unique challenges involved, including financial hurdles. However, with careful planning and the assistance of an experienced attorney who is sensitive to special needs issues, you can make sure you do what is necessary to reduce your tax burden and protect your child’s interests.

Learn more about Littman Krooks services at www.littmankrooks.com or www.specialneedsnewyork.com.

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The American Museum of Natural History in collaboration with the Seaver Autism Center at the Icahn School of Medicine at Mount Sinai is beginning “The Discovery Squad,” a new tour program developed for families impacted by Autism Spectrum Disorders (ASD). The program will begin on February 7, 2015 and run on selected Saturday mornings through June 2015. It is open to 5-14 year-olds with autism spectrum disorders (each child must be accompanied by an adult).

Children can join a tour lead by trained Museum tour guides and spend time exploring the Discovery Room (an interactive exhibit that gives a behind-the-scenes look at all the major fields of science, ranging from anthropology to zoology) before the Museum is open to the public. Families are invited to stay after the tour and enjoy the rest of the museum.

To learn more about additional dates, information, or to buy tickets, click here or please call the American Museum of Natural History at 212-313-7565 or email accessibility@amnh.org. 

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Medicare Advantage enrollees have through February 14, 2015 to withdraw from their Medicare Advantage plan and instead receive Medicare Parts A and B through Original Medicare. During this period, recipients can also join a Prescription Drug Plan (PDP) if necessary. There are some issues that individuals should keep in mind if they would like to withdraw:

• During the Medicare Advantage Disenrollment Period (MADP), it is not possible to switch to another Medicare Advantage plan – the only option is to go to Original Medicare coverage Part A and Part B. Those who would like to switch Medicare Advantage plans may do so during Fall Open Enrollment, which runs from October through December.
• Individuals returning to Original Medicare should consider how they might manage the deductibles, coinsurance and copayments they may encounter when seeking medical care and coverage. For example, individuals seeking to purchase a Medigap policy may face higher premiums or a waiting period.
• Keep in mind, if you drop other coverage (i.e. employer or union health care coverage), you may not be able to reinstate your coverage.

To learn more about these Medicare click here: http://www.medicare.gov/

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In public elementary and secondary schools, students with disabilities may receive services under the Individuals with Disabilities Education Act (IDEA) or the Rehabilitation Act of 1973. The IDEA does not apply in the workplace or in post-secondary education, so services available under IDEA, such as an individualized education program (IEP), are not available in college. However, services under Section 504 of the Rehabilitation Act may continue at the post-secondary level.

First, it should be noted that while Section 504 only applies to schools that receive federal funding, most colleges and universities do, and private post-secondary schools that receive no federal funding are still required to provide similar accommodations to students with disabilities, under Title III of the Americans with Disabilities Act.

Section 504 prohibits discrimination based on disability, meaning that the needs of students with disabilities must be met as adequately as the needs of students without disabilities are met. Colleges and universities must provide accommodations for students with disabilities. As a practical matter, this may include accessibility of classrooms, dormitories and other buildings; additional time on tests; substitution of some course requirements; interpreters or readers; adapted computer terminals and other services. Such services must be provided unless a fundamental alteration of the program or an undue financial or administrative burden would result.

Students with disabilities going from high school to college will need to advocate for their own needs more than ever. If the university has a disability support office, the student will need to make contact with that office to explain his or her needs. If a student has a history of accommodations in high school, then documentation of this should be provided to college or university officials. Most of all, students will need to be persistent, keeping a record of who they talked to, and continuing to press the matter until the needed accommodations are received.

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Our guest blogger this week is Lou Giampa is the President of Right at Home (Westchester). Lou is a New York State Certified Nurse Aide (CNA) who volunteers in hospitals and nursing homes throughout Westchester County.  He also volunteers with the Alzheimer’s Association, Meals on Wheels, and the Aging in Place community.

Mom and Dad are knocking out their bucket list – wine country trip, tandem skydiving, harbor dinner cruise – you can’t keep up with them. Grandma loves to cook, but standing in the kitchen causes knee pain. Grandpa must watch his TV programs, but he cranks the volume too high. Uncle Galen enjoys golf and gardening, but his hands lose their grip. Aunt Marianne relishes sitting down to chat over gourmet coffee and chocolates. For active and less active adults like these, how can you find them just-right gifts for the holidays

“The types and price ranges of holiday gifts for seniors expands every year and you can feel overwhelmed with choices,” said Lou Giampa, President of Right at Home of Westchester.  “In our work with the elderly and their families, I recommend that gifts mean something significant to the senior loved one and involve time spent together. Older adults don’t just want a handsomely wrapped gift. They want to enjoy memorable experiences with you.”

Giampa suggests the following variety of holiday gifts for seniors, depending on budget and the loved one’s activity level and personal interests:

Personal Gifts – Bionic StableGrip gloves for golf, gardening, fitness, driving and everyday tasks were developed by an orthopedic surgeon for a smooth, ergonomic grip and less hand pain (under $50).

• For Him – Magnetic money clip; passport wallet; novelty neckties; National Football League (NFL) cuff links; Major League Baseball (MLB) team tie bar; carrier fleece blanket; personalized grilling apron; vintage golf club covers (under $50)

• For Her – Massaging slippers; spa gift set; makeup travel toolkit; gardening tote with tools; skin beauty moisturizing set; full-service picnic basket; smart pedometer; acupressure mat (under $50)

Kitchen and Food – Pasta pot for two; “Wine of the Month” clubs; portable wine and cheese cooler; beer-tasting set; no-melt ice cubes; seasonings and finishing salts; gourmet olive oils; specialty foods gift basket; coffee bean and tea leaf sets; premium steaks ($20 – $100)

GelPro^® floor mats offer soft shock-absorbing gel core therapeutic comfort for anyone suffering from foot, back, hip or knee pain, or osteoporosis, arthritis or plantar fasciitis. It is ideal for standing at the kitchen sink or garage workbench ($50 – $120).

Technology – The Crosley Cruiser portable turntable celebrates the sounds of vinyl records in a briefcase-styled record player that’s light enough to carry anywhere. About the size of a cellphone, the Bellman & Symfon^® personal amplifier filters out background noise to give the gift of better hearing ($80 – $150).

Travel – Food and wine tours; brewery tours; American history tours; art and history museums; national parks; urban exploring on a guided Segway (free – full travel expenses)

Experiential Action and Adventure Gifts – Hot air ballooning; white-water rafting; surf lessons; stock car passenger or driver; boat dinner cruise; scenic helicopter tour; tandem skydiving; flying lessons; mountain biking; rock climbing; hang gliding; big game hunting; fly-fishing; snorkeling ($100 – $1,000)

Time – One of the most meaningful gifts any time of year is to carve out regular visits and outings with your seniors. Plan weekend handyman projects or go out for dinner and a movie. Check in regularly with phone calls and social media, but best of all, sit down together to talk, laugh and reminisce (priceless).

Gifts.com is one of most comprehensive online stores that searches all over the Web for the best gift ideas for senior men and women and even matches products to personality types (e.g., super grandma, health and fitness nut, intellectual). If you are unable to travel for the holidays to be with your older loved ones, Giampa notes that elder care providers like Right at Home offer companion care and transportation for holiday shopping and excursions. Home caregivers also can help your seniors buy the ingredients and make great-grandma’s traditional fruitcake. Or, skip the fruitcake and go for the chocolate-drizzled pretzel sticks.

About Right at Home

Founded in 1995, Right at Home of provides in-home care and assistance to seniors and the disabled.  We help care for seniors who require some assistance in order to maintain their independence, improving their quality of life, and enabling them to remain in their homes.  Our caregivers help with all the activities of daily living, as well as cooking, light housekeeping, safety supervision, medication reminders, and transportation to medical appointments, grocery shopping, social activities, etc. Our caregivers are thoroughly screened, trained, and bonded/insured prior to entering a client’s home.

For more information, please contact Right at Home (Westchester) at 914.468.1944 or visit us at www.westchesterseniorcare.com or click here to Follow their Facebook page.

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1. It is estimated that over 120,000,000 Americans do not have an up-to-date estate plan to protect themselves, and their families, making estate planning one of the most overlooked areas of personal financial management? Financial and estate planning is not just for the wealthy and is an important process for everyone. With advance planning, issues such as guardianship of children, managing bill paying and assets in the event of sickness or disability, care of a special needs child or parent, long-term care needs, and distribution of retirement assets can all be handled with sensitivity, care, and at a reasonable cost.

2. The majority of Americans lack the ability to adequately plan for their retirement as most Americans over 65 are totally dependent on Social Security. With proper knowledge and planning, future generations will certainly have a more secure future.

3. Most people mistakenly believe that concepts like financial awareness, financial planning , retirement planning, planning for major expenditures, investment planning, tax planning, insurance planning, and estate planning, are just for the wealthy. When, in fact, few people today can really attain and maintain their financial security without forethought and a strategy to protect themselves and their families. This attitude can be financially harmful and can be avoided with proactive action. Managing personal finances today is more complicated and more important than ever. We’re living longer, but saving proportionately less. Scores of us feel less secure in our jobs and homes than we did in the past. We see our money being drained by the high cost of housing, taxes, education, and health care while dealing with the uncertainty of investments and our economy. We worry about the future, or unfortunately in many cases, simply try not to think about it.

Click here to read the Six Steps Toward Successful Estate Planning. To learn more about The Financial Awareness Foundation and National Estate Planning Awareness Week, click here.

Learn more about the process of estate planning from Littman Krooks by visiting our website or contacting one of our attorneys.

The summer has flown by and now it is time to think about going back to school. While this can be an exciting time, it can also be an anxiety-provoking experience. This is especially true for students with special needs and their parents. Here are some suggestions to make the back to school transition easier:

1. Do You Have Your Child’s IEP or 504 Accommodation Plan? Make sure you have your child’s current 2014-2015 Individualized Education Program (IEP) or 504 Plan. If you do not, give your school district a call or send an email requesting that it be provided to you as soon as possible prior to the start of the school year.

2. Has Anything Significant Changed Over the Summer?

• Did your child have any new evaluations or even a new diagnosis?
• Did new concerns, behaviors or issues develop for your child over the summer, which were not discussed at the end of the year IEP or 504 meeting?
• Did your child make such significant gains or have a significant regression over the summer, so that the goals on the IEP are no longer meaningful?
• Are there accommodations that you have discovered to be useful over the summer that are not reflected in the 504 Plan?

If the answer to any of these is “yes,” then you need to contact the special education office and let them know and, if necessary, call a meeting.

 3. Have You Read It?

Make sure you have read your child’s IEP or 504 Plan. Your child’s IEP is your contract with the district. The IEP speaks to what services your child is going to receive for the upcoming year and what your child is expected to achieve this upcoming year. Make sure you understand how your child’s progress is being measured. Will data be taken? How often will data be collected? How and when will you be provided with progress reports? If your child has a 504 plan, make sure the accommodations accurately reflect your child’s school needs.

4. Do You Understand the “lingo”?

In order to advocate effectively for your child and understand his or her IEP or 504 Plan, it is important to have a good command of the language used in the special education arena. There are numerous acronyms.

Click here for a list of the acronyms used in the special education process.

5. Take a Tour

If your child will be attending a new school, this is a great time for a tour of the campus to help ease nerves on the first day of school. Doing a walk through of the school before the school year begins  may reduce some anxiety. Locate his or her classroom(s) and look over the desk arrangement and the classroom organizational system. Find the bathrooms, auditorium, nurse’s office, and gym. If your child travels from class to class, walk them through their schedule.

6. Set Up a Meeting or Send an Email

During the back to school time, teachers are busy preparing for all of their students. To avoid confusion and to ensure a smooth start to the school year, set up a meeting or send an email to your child’s teacher(s). If possible, it is a good idea to schedule a meeting with your child’s teacher to review his or her IEP or 504 Plan. This is a great time to provide the teacher with special insight on your child’s learning style, ask questions about homework, or provide information about a special diet that your child may be on.

For many students, , it is also a good idea for the child to meet their teacher(s) as well as any other service providers who will be working with them to ease anxiety.

If a meeting is not possible, you may want to create readable “down and dirty” dossier, above and beyond the IEP or 504 Plan:

• Start with your child’s strengths, but do not hold back on challenges.
• If your child has an official “diagnosis” you may want to educate his or her teaching team about the diagnosis and how it may manifest with your child in and out of the classroom.
• Write about how your child acts in certain situations. For example: how does your child act when he or she is angry? Nervous? Sad?
• Highlight the accommodations and services that your child should be getting in school and why they must be in place for a successful school year.

If your child is in middle or high school send this to your child’s entire teaching team so all services, accommodations and modifications are applied evenly and consistently across all settings.

7. Communication is Key

Prior to the school year, it is important to set up the best way to communicate with your child’s teacher(s) and to understand how often they will be communicating with you about your child. Ongoing reports about your child’s progress are critical for parents to fully participate in their child’s education. For some students, that might mean a daily log sent home in the child’s backpack. For others, it may mean a weekly email.  Some may require parent/teacher conferences, team meetings or progress reports. Whatever it will be for your child, you should get it straight before the school year starts so there are no unrealistic expectations and to ensure everybody is on the same page.

8. Set Learning Goals Together

Sit down with your child and brainstorm about the goals of the upcoming school year. Let him or her talk; you listen. Focus on strengths as well as on areas that need improvement. Make goals attainable. Meeting goals empowers a child to meet tougher challenges later.

9. Remember: There Will Be An Adjustment Period

Sometimes parents are quick to say that a program is not working. As a parent of a special needs child, I understand the need to make sure everything is perfect on the first day of school. There is an adjustment and recoupment period built into each grade’s curriculum even for the student without an IEP or 504 Plan, It will take teachers and the other professionals that work with your child time to adjust. We cannot expect perfection in the first couple of weeks. You need to allow the teachers and other professionals get to know your child and his/her unique learning style.

10. Remember: You Have Rights

As a parent of a child with an IEP or a 504 Plan, the law affords you many important rights. Never feel as though you should not invoke those rights if things are not going well. While, as I mentioned above, you should allow for an adjustment period, you should never feel that you are “stuck” with a program that is just not appropriate for your child. If you are not happy with how your child’s school year is progressing request a program review by the Committee on Special Education (CSE) or a meeting of the 504 team.

11. Try to Stay Positive

Remember that teachers and other school personnel went into this business because they care about children. They are as eager as you are for a great school year ahead.

Finally, as school approaches, do not be surprised if your child’s excitement and anxiety blends with some anxiety of your own. Pay attention to your own stress level, and do what you can to send positive, upbeat messages to your child about the year ahead. Praise your child as often as possible. Remember to celebrate minor, as well as major, accomplishments. Above all, do your best to notice those special moments that make parenthood so rewarding!

Wishing you and your children a wonderful and successful upcoming school year!

Click here to download a printable version of The Language of Special Education.

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A study from Vanguard, a leading provider of Individual Retirement Accounts (IRAs) and 401(k)s, concluded that even retirees with significant retirement savings rely more on Social Security and traditional pensions than on tax-deferred retirement accounts for their retirement income.

Researchers studied the wealth and income of 2,600 older households with $100,000 or more in retirement savings. Even for those households with significant assets, Social Security, the bedrock of American retirement, accounted for the largest portion of income: a median of $22,000 per year. Perhaps surprisingly, traditional pensions were the next highest source of annual income, with a median of $20,000. Tax-deferred retirement accounts provided a median $13,000 per year in retirement income.

What does the future hold? Researchers say the portion of private-sector workers with traditional pensions has dropped from 88 percent in 1975 to about 33 percent today. That means that tax-deferred retirement accounts and other private savings will become an even more important supplement to Social Security retirement benefits in the future.

Talk to a New York estate planning attorney at Littman Krooks to learn more.

Researchers have found that lifelong intellectual activity can delay the onset of Alzheimer’s disease by years.

In a study published in the journal JAMA Neurology, researchers found that people who were genetically prone to Alzheimer’s held off the disease up to a decade longer if they worked in a complex field or were college-educated. Practice of intellectual activities like reading and playing music was also found to delay the disease substantially.

The researchers studied 1,995 Minnesota residents without dementia, looking at their education, occupation and mid- to late-life intellectual activities. They found that people who engaged in brain-stimulating activities delayed the onset of dementia and had better memory levels.

For people carrying the ApoE4 gene, a risk factor for Alzheimer’s, intellectual activity staved off the disease by an average of 3.5 years. The ApoE4 gene is found in approximately 25 percent of the population.

Contact a New York elder law or NY estate planning lawyer at Littman Krooks, LLP to learn more.

According to the department, a change was needed because students with disabilities had lower math and reading scores and lower graduation rates than their peers. Arne Duncan, the U.S. Secretary of Education, said that when special education students are held to high standards, they can excel.

Under the new standards, states that fail to meet certain benchmarks for more than two years could lose some federal funding.

The new standards would be much more stringent. Last year, when the department measured performance by compliance with procedural standards, a total of 41 states and territories were able to meet requirements. This year, when the department included data on student performance, only 18 states and territories met requirements.

The Individuals with Disabilities Education Act (IDEA) requires the department to classify states annually as either meeting requirements, needing assistance, needing intervention or needing substantial intervention.

Under the new Results-Driven Accountability standards, New York State was classified as needing assistance, based on data from 2012-2013.

Littman Krooks assists special needs students and their parents with our special education advocacy services. Visit our website, www.specialneedsnewyork.com to learn more.

A small pilot study has indicated that equine therapy – spending time grooming, feeding and walking with horses – eases symptoms of Alzheimer’s dementia, making patients calmer and happier.

Equine therapy is used today for children and teenagers with emotional and developmental disorders, and the new study indicates that it may also be useful for older adults with Alzheimer’s disease.

Researchers at Ohio State University studied 16 people with Alzheimer’s disease who participated in activities at an adult senior daycare center. Eight of the seniors who volunteered for the study were taken to an equine education center while the other eight pursued other activities at the daycare center. The clients visited the farm once a week for four consecutive weeks, grooming, walking and feeding the horses under the supervision of caregivers.

Researchers found that the patients who interacted with horses showed an immediate positive mood change and were less likely to resist care or become agitated later in the day.

Learn more by talking a New York elder law attorney at Littman Krooks.

The companionship of owning a pet increases the happiness of many seniors and has real health benefits.

Physical health is related to psychological and emotional well-being, and many studies have shown that owning and handling animals has significant benefits. An animal companion can help older adults live longer, healthier lives. A May 1999 geriatrics study showed that seniors living with pets had better physical and mental health on average than those who did not.

Loneliness and social isolation can be major problems for seniors, and owning a pet can provide companionship, a sense of purpose and a daily routine — all of which contribute to mental well-being.

Recognizing these benefits, some skilled nursing facilities and independent living communities permit pets. Ensure that the pet you choose suits its potential owner’s temperament. If you are considering a pet for a senior living independently, be sure to consider a plan for the animal’s care and determine whether you or someone else would care for the animal if the senior is no longer able to.

Learn more from an estate planning lawyer at Littman Krooks by visiting http://www.elderlawnewyork.com/.

It’s been called “nana technology.” New high-tech devices are being designed to help keep seniors safe.

One such tool is a GPS device that can be embedded in a shoe sole. The devices can be used to help locate Alzheimer’s patients who wander, and they are more discreet than a wrist or ankle band, which patients may try to remove.

The unobtrusive nature of the new devices is a large part of their appeal. Medical alert devices, which can summon help in the event of a fall or a medical crisis, are often rejected by seniors who do not want the stigma of wearing a bulky pendant.

The new medical alert systems are sleeker, and the GPS capabilities allow them to function anywhere. Older devices only worked within a few hundred feet of the home, sometimes discouraging elders from taking walks that provide needed exercise.

Other systems are available that can monitor a senior’s home, letting caregivers keep track of changes in eating and sleeping habits that may be symptoms of a medical issue.

Learn more from an estate planning attorney at Littman Krooks by visiting http://www.elderlawnewyork.com/.

An Alzheimer’s care facility in the Netherlands is modeled after a village, allowing patients to roam freely and safely, providing a possible model for facilities in the U.S.

As in other dementia-care facilities, patients at Hogeweyk are prevented from leaving for their own safety. However, within the complex, residents may roam freely, visiting parks and shops, such as a grocery store and restaurant staffed by Hogeweyk employees in street clothes.

The design of the facility improves residents’ quality of life by allowing them a degree of self-determination in their daily life. It also addresses the common problem of wandering: the residents of Hogeweyk may roam at will down the boulevard and paths while remaining safely inside the facility.

Each apartment in the facility hosts between six and eight people, including caretakers. Residents participate in cooking and cleaning, keeping to familiar routines that make them feel comfortable. Administrators say that the model provides residents with the care and safety they need, while giving them the maximum amount of freedom to make their own decisions about daily life.

Learn more from an elder law attorney at Littman Krooks by visiting http://www.elderlawnewyork.com/.

Workers will soon have a new retirement savings option. In his State of the Union address, President Obama announced the establishment of the new MyRA program, which creates retirement accounts for workers who do not have access to employer-sponsored 401(k)s.

MyRAs can be opened through employers with as little as a $25 minimum deposit and with future contributions as low as $5, automatically deducted from employees’ paychecks. The money is invested in a government bond fund, rather than in stocks, as many 401(k)s are. The principal cannot be lost, but returns will be relatively small. The accounts are portable, meaning that the employee can keep the account when switching jobs.

The plan is open to households making $191,000 or less annually, and the accounts have no fees, which should make them accessible to low-wage workers. There are no penalties for withdrawing funds at any time, and withdrawals are not considered taxable income. When a MyRA reaches $15,000, it is rolled over into a Roth IRA, so the accounts can provide a starting point for more substantial savings.

Learn more from an elder law attorney at Littman Krooks by visiting http://www.elderlawnewyork.com/.

There are two different IRS limits that affect how much an individual can give to another without the imposition of a gift tax: an annual exclusion and a lifetime exclusion. In 2014, the annual limit is not changing, but the lifetime limit is increasing.

During 2014, one may give up to $14,000 to each recipient before having to file a gift tax return, the same limit as in 2013. Spouses can double the size of a gift by combining their exclusions. This is a per-person exclusion, so a married couple could give $28,000 to an adult child, another $28,000 to the adult child’s spouse and another $28,000 to each of their grandchildren.

One may still make a payment for someone, including for tuition or medical expenses, without the amount counting as a gift.

Giving more than the annual limit to an individual does not necessarily mean that one will owe a gift tax. Any amount above the annual exclusion counts toward the lifetime exclusion, which has increased to $5.34 million as of 2014 (from $5.25 million in 2013). Any gifts above that amount during one’s lifetime may be subject to a gift tax of up to 40 percent.

Learn more from an estate planning attorney at Littman Krooks by visiting http://www.elderlawnewyork.com/.

In planning for retirement, many people focus on how much money they will need to save in order to live comfortably. However, in order to get to that number, one should calculate a personal life expectancy, as many people tend to underestimate the number of years of retirement for which they need to save.

As Janet Novack points out in an excellent Forbes column, there are a number of retirement calculators available to help one run the numbers. These range from simple tools to calculate how Social Security benefits will be affected by taking early retirement to sophisticated evaluations of investment strategies.

Perhaps most interesting are the personal life expectancy calculators. These tools take details, such as gender and personal medical statistics (such as blood pressure, exercise and use of alcohol and tobacco), to produce a prediction of personal life expectancy. The Living to 100 Life Expectancy Calculator is detailed and personalized, but a user must provide an email address. Be sure to read the privacy policy. The MetLife Life Expectancy Calculator is simpler and anonymous.

Learn more from an estate planning lawyer at Littman Krooks by visiting http://www.elderlawnewyork.com/.

Scams targeting the elderly are spreading.

According to Federal Trade Commission data, 26 percent of 2012 fraud complaints made to the agency were made by people age 60 and older (the highest of any age group). That figure represents an increase from 2008, when their rate stood at 10 percent, the lowest for any age group.

According to a 2010 survey by the Investor Protection Trust, an organization that promotes education about financial matters, 20 percent of Americans age 65 and older have been the victims of some kind of financial abuse.

Metropolitan Life Insurance reported that financial abuse cost seniors $2.9 billion or more in 2010 — a 12 percent increase in two years.

The problem is likely much worse than statistics reveal, because experts estimate that only 10 percent of fraud is reported. Many fraud victims are embarrassed to have been tricked or do not believe that reporting the crime will make any difference.

Law enforcement officials acknowledge that the sheer instance rate of fraud means that many cases cannot be investigated within the limited available resources.

Learn more from an estate planning lawyer at Littman Krooks by visiting http://www.elderlawnewyork.com/.

Many young professionals dream of early retirement, but they are unlikely to achieve it without proper planning. Many more claim that they cannot afford to save, but saving for a retirement is truly a matter of setting priorities and making a plan. Here are some tips.

The first step is to set your savings goals and make a budget. Start tracking your expenses to find out how you can save more.

Make your savings automatic. To make that change, it is often easiest to enroll in your company’s 401(k) plan. If funds go directly into your 401(k) and bypass your checking account, saving becomes a lot easier.

Live below your means. Many people do the opposite, constantly going into debt to own things they cannot afford. Instead, spend less than you make and invest the rest.

Make smarter investments. Your savings contributions can fly on autopilot, but your investment choices should be well-considered each time you make one. A diverse portfolio can provide a good return on investment without too much risk.

Create a fun fund. Make saving fun by purposely setting aside money for luxuries. Get in the habit of rewarding yourself for saving, rather than going into debt for instant gratification.

Talk to an estate planning lawyer at Littman Krooks today or visit http://www.elderlawnewyork.com/

A recent study has found that partial retirement is becoming more popular with aging Americans.

Analysis from the University of Michigan Research Center has found that 20 percent of workers between the ages of 65 and 67 hold a “bridge” job between working full-time and living in full retirement. That figure represents an large increase from 1960, when between 5 and 10 percent of workers held a bridge job.

The researchers also found that workers are slowing down earlier. 15 percent of workers aged 60 to 62 are partially retired. The study found that, in 1960, partial retirement in this age group was almost nonexistent.

The study defined “partial retirement” as holding a job in which the earnings are 50 percent or less of the highest income the individual has had in his or her lifetime.

Researchers said the change has been affected by the general unemployment rate and by the economy, with some workers needing to put off full retirement. Also, according to the research, some older individuals may be financially secure but want to stay active. They do not want to work full-time, so they are willing to work part-time for less pay.

Contact an Elder Law attorney in New York at Littman Krooks by calling (914) 684-2100

Choosing the right long-term care services and supports can be difficult. If you are looking for long-term care in New York State, you should be aware of NY Connects: Choices for Long-Term Care.

This free, state-funded service can provide you with personalized information over the telephone about options including assisted living residences, nursing homes, senior centers, adult day care, home care, hospice care, transportation, payment for medicine and many other similar concerns.

Speaking with a NY Connects counselor can be very helpful if you know you need assistance but are unsure what kind of help is available or which long-term care option is best for your situation.

The service is available whether you are eligible for a government program, using insurance or paying for services yourself. Calls are confidential and are answered by trained specialists. Help is available in several different language, and TTY is available for the hearing impaired.

In Westchester County, NY Connects can be reached at (914) 813-6300. More information is available at www.nyconnects.ny.gov.

Contact a New York estate planning lawyer at Littman Krooks at (914) 684-2100

This is the question that kept me up one night a few years ago.  Not having an answer to this question is what started me on my journey of discovery for my family and it was the idea behind the creation of the website www.FailuretoPlan.com. I needed answers so that I could sleep comfortably knowing that if something were to happen to me that night, there was a plan in place that would take over and protect my family when I could no longer.

But, my child has autism and I have always been concerned about his future. It wasn’t that I didn’t want to plan for my child’s future because his future weighed heavily on me — I just didn’t know what to do or where to go for expert guidance and direction.  I was so busy with speech therapy, OT, IEPs, typical IEP’s for my special child and the sports leagues, practices, student government activities of my oldest child…

…Overwhelmed at times doesn’t begin to describe how I felt and days quickly turned in weeks which turned into months and, then, into years.  No long term planning was getting done with all of this activity in my life.  Can any of you reading this relate?

For me, to create a truly comprehensive plan, I had to come to terms with my own mortality and the fact of the matter is that ignoring the inevitable will not delay its’ coming.  If you fail to plan, you are planning to fail and failure was not an option for my child and my family.  Making no decision is a decision onto itself. Your little child with special needs will become an adult with special needs in the blink of an eye.

No one wants to talk about our mortality but everyone should.  Finding a team of professionals to help you navigate through the special needs planning process is a critically important task for all caregivers.  Through my own research, I learned of A Special Needs Plan – a leading expert of comprehensive special needs planning and Littman Krooks – the premier special needs planning legal firm in the country.

I spoke to both Bernard Krooks of Littman Krooks and Ryan Platt with A Special Needs Plan and  what struck me most about each of them was their sincere interest in wanting to help educate parents on the planning process.  I brought up my idea to create a series of online interviews that could help walk a parent through the key elements of preparing a plan for their special child and they both readily agreed.   We have completed several of these interviews already and you can watch and listen to them on our website.  Each one is about 25-30 minutes long.

It was important to me that what I learned on my journey, I would be able to share with other parents and caregivers.  Utilizing social media platforms makes it easy to document my learning and make it available to you through YouTube and other social media outlets.  You can watch the “live” interviews on YouTube or Google+ as they take place and ask questions of Ryan and Bernard live on the day of our interviews.

If one of your goals is to finally get your special needs plan completed in 2014, I would encourage you to listen to our previous interviews and put the upcoming ones on your calendar so you can learn how to set up a plan for your family in the new year.

The population of New York City is aging rapidly. There are 1 million people over the age of 65 living in the city at present, and that number is expected to increase by 50 percent by the year 2030, the fastest increase in history. Many older New Yorkers rely in part on family members who act as caregivers. A recent AARP survey found that most unpaid, family caregivers experience emotional and financial strain, making resources to help them that much more important.

One of the best sources for information and assistance for NYC caregivers is the New York City Department for the Aging, which can be reached by phone at (212) 504-4115 or on the web at http://www.nyc.gov/html/dfta/html/caregiver/support.shtml.

Another comprehensive source of information is the NYC Caregiving and Respite Directory, available from the New York State Caregiving & Respite Coalition at
http://www.nyscrc.org/documents/NewYorkCityCaregivingandRespiteMatrixMKM2_003.pdf.

For more information about our elder law services, contact Littman Krooks, LLP.

According to the Centers for Medicare and Medicaid Services, the population of nursing home residents who rely on Medicaid funding is getting younger. The agency said that the trend was encouraging and indicated that the aging of the overall population will not necessarily result in an increase in the number of beneficiaries of Medicaid.

The somewhat surprising trend is thought to be the result of an increase in the use of home- and community-based service options, both Medicaid-funded and privately paid. The Congressional Budget Office said that increases in the use of these options has led to flat spending growth in the institutional services sector and a decreased use of institutional care.

For more information about our elder law services or to speak with an estate planning lawyer, contact Littman Krooks, LLP.

This May, members of the Special Needs Alliance (SNA) traveled to Washington D.C. for their annual spring meeting and a “Day on the Hill.” During their visit to Capitol Hill, SNA members briefed their local members in the Congress and Senate on issues regarding public policy, advocacy and special needs trusts (SNTs).

Littman Krooks attorney and SNA member Amy C. O’Hara, Esq., spoke with aides of Rep. Eliot Engel (NY) and Sen. Kristen Gillibrand (NY) to discuss and act on what appears to be a simple drafting error in the writing of the Omnibus Budget Reconciliation Act of 1993.

The drafting error in this bill makes the presumption that that an individual who is disabled lacks the requisite mental capacity to create his or her own first party SNT. The proposed change to 42 USC

By:   Sheryl R. Frishman, Esq.

Many parents of adult disabled children do not realize that their children may be entitled to Social Security Disability Insurance Benefits (SSDI) and Medicare.

SSDI and Medicare adult disabled child benefits are designed to provide financial and Medical support to disabled children, over the age of 18, of parents who have paid into the Social Security program. The eligibility rules for these benefits are extremely complex.

Basically, an applicant needs to be able to prove the following:

• He or she is unable to earn a substantial income through work as a result of a qualifying physical, mental or emotional condition that he or she has had since before the age of 22; and

• At least one of his or her parents has worked enough quarters to qualify for Social Security benefits and has since died, retired or become disabled from working.

A disabled adult child may be entitled to SSDI and Medicare in addition to SSI and Medicaid.  Additionally, the adult with a disability, in some circumstances may be eligible to work and remain eligible for SSDI and Medicare benefits.  Further, the Social Security Administration has numerous work incentives, allowing the adult child to work and still receive benefits.

The Social Security Administration puts out a guide for “Benefits for Children with Disabilities” which can be found at http://www.ssa.gov/pubs/10026.pdf.

If you or your spouse are retired or disabled and receiving Social Security benefits and have a disabled adult child who has been denied the SSDI benefits, the experienced attorneys at Littman Krooks, LLP can assist you in filing an appeal, so that your child can obtain the benefits they are entitled to. Our firm represents adult children with disabilities in SSDI appeals on a contingent fee basis, which means that there is no out of pocket legal costs for filing the appeal.

For more information, visit www.specialneedsnewyork.com.