For many parents it is has become very difficult to save for or pay for your child’s college education. Recognizing this, the federal government has stepped up its efforts to provide education tax benefits and incentives. While that is a good thing, understanding the myriad of education tax benefits and incentives out there can be frustrating and confusing to the average person. Lately, it seems every time you turn around there is some additional tax legislation in the area of education. Let’s review the various tax benefits and incentives available.

Hope Credit (American Opportunity Tax Credit)

Provides a tax credit for calendar years 2009 and 2010 of up to $2,500 for undergraduates in school more than half time. It can be claimed for all four years of undergraduate study. The first $2,000 of tuition costs and related fees (not room and board, however) are entitled to a 100% credit, while the next $2,000 of tuition costs (not room and board, however) are entitled to a 25% credit. Once your tuition costs exceed $4,000, there is no more Opportunity credit available. The credit is partially refundable. This means if you have no tax liability you are still eligible for a refundable credit of up to $1,000. If you are married parents with income of more than $160,000 your credit is phased out. If you are single, the credit begins to phase out when income levels exceed $90,000. This credit may be claimed by taxpayers who are subject to the dreaded alternative minimum tax, which is a good thing. You must reduce eligible education costs if you are receiving a scholarship, Pell grant, employer-provided educational assistance (tuition reimbursement) or distributions from 529 Plans.

Lifetime Learning Credit

Provides a nonrefundable tax credit of up to $2,000 for undergraduate, graduate and other tuition-related costs incurred during the calendar year. The first $10,000 of tuition costs and related fees (not room and board, however) are eligible for a 20% credit. You cannot claim this credit if you are also claiming the Hope Tax Credit in the same year for the same college student (no double dipping). This credit phases out in 2009 when your income level exceeds $100,000 (marrieds) or $50,000 (singles). You must reduce eligible education costs if you are receiving a scholarship, Pell grant, employer-provided educational assistance (tuition reimbursement) or distributions from 529 Plans.

529 College Savings Plans

When you contribute to a 529 Plan you do so with after tax dollars (net pay). The main tax benefit of 529 Plans is that earnings and gains are tax-deferred and if you make distributions from a 529 Plan to pay for qualified education expenses, then the earnings and gains are never taxed. One of the big advantages of 529 plans is that qualified education expense includes tuition, room and board. This means that even if your child gets a full scholarship for tuition, you can tap your 529 Plan to pay for his or her room and board. This is a big advantage over the Hope and Lifetime credits. You can contribute up to $13,000 for each child. This is a gift tax restriction. Anyone can contribute to your child’s 529 plan. Are you reading this grandparents? Each plan has an owner (typically the parent or grandparent) and one beneficiary (typically your child or grandchild). There is a provision that allows an acceleration of up to five years worth of contributions, or up to $65,000 in one year. This is an exception to the $13,000 gift tax restriction. If you make this election, you must file a gift tax return in the year of the contribution, however, there is no gift tax due, under this exception. You must reduce eligible education costs if you are receiving a scholarship, Pell grant or employer-provided educational assistance (tuition reimbursement).

Coverdell IRAs

Allows a non-deductible contribution using after tax dollars (net pay). Distributions from a Coverdell IRA (aka Education IRAs) are not taxed if such distributions are made for qualified education expenses. Qualified education expenses include tuition, room and board. The main advantage of Coverdell IRAs is the flexibility. Distributions may be made for elementary school, high school and tutoring costs, in addition to college expenses. This tax benefit phases out in 2009 when your income level exceeds $220,000 (marrieds) or $110,000 (singles).

Education Deduction

For 2009, taxpayers may deduct up to $4,000 in tuition and fees expenses as an above-the-line deduction (i.e. deduction from gross income). This deduction is available even if you do not itemize. The deduction is phased out when your income level exceeds $130,000 (marrieds) or $65,000 (singles).

Student Loan Interest Deduction

Borrowers of federal and private education loans may deduct up to $2,500 in interest as an above-the-line deduction (i.e. deduction from gross income). This deduction is available even if you do not itemize. Available for undergraduate or post-graduate program loans. The deduction is phased out when your income level exceeds $150,000 (marrieds) or $75,000 (singles).

Roth IRA

Distributions of principal (not earnings/gains) from Roth IRA accounts, open for five years or more, can be used to fund all college costs without any tax consequences.

Traditional IRAs

Distributions made from Traditional IRAs by individuals under 59 1/2 are subject to income tax and a ten percent penalty, however, if the distributions are for college tuition and fees, then the ten percent penalty is waived.

Series I or EE Bonds

Earnings on Series I or EE bonds are exempt if the money from the bonds is used to pay college tuition and fees. The exemption from earning is phased out when your income level exceeds $134,900 (marrieds-2009) or $84,950 (singles-2009).

Home Equity Loans

Money borrowed from home equity lines of credit or home equity term loans may be used to pay for all college costs. Interest on these loans is tax deductible on debt up to $100,000, but only for regular income tax purposes (not deductible for alternative minimum tax purposes).

Pell Grants

Pell Grants are outright gifts for undergraduate tuition costs. These grants are available only when the applicant can establish a financial need (”Financial Need” means you are at or near the poverty level) . Grants are capped at $5,350 for 2009/2010.

Perkins Loans

Like the Pell Grant, the applicant must show a financial need to qualify. For undergraduate students, the maximum available under this program is $4,000 per year. For graduate students, the maximum available under this program in $6,000 per year. There is a ten year repayment term with a nine month grace period following graduation.

Subsidized Stafford Loans

Like the Pell Grants and the Perkins Loan programs, this is a financial needs-based program. The federal government pays interest while your child is in college or graduate school. There are maximum subsidized amounts that you may borrow each year of $3,500 (Freshman), $4,500 (Sophomore) and $5,500 (Junior/Senior). Undergraduate cumulative subsidized loan amounts are capped at $23,000 for dependent students and graduate cumulative subsidized loan amounts are capped at $65,000. You may borrow an additional $2,000 per year beyond the subsidized amounts, however, this $2,000 is unsubsidized (meaning interest is not paid by the federal government on these amounts). You are required to file a FAFSA application under the Stafford Loan program to determine eligibility.

Unsubsidized Stafford Loans

Interest on these loans is capitalized while the student is in school. There is a grace period for any payments on these loans that ends upon graduation. Interest rates are higher under the unsubsidized Stafford Loan program. You are required to file a FAFSA application under the Stafford Loan program to determine eligibility.

PLUS Loans

These are loans made by traditional lenders. These loans must be paid back even while the student is in school (no grace period) . Interest rates are significantly higher than under the Stafford Loan program. There are no earnings limits restricting your ability to borrow funds under the PLUS Loan program. The PLUS Loan is a federal student loan and therefore must be “certified” (approved) by the college’s or university’s financial aid office. If your college or university requires the FAFSA for all students, they will not certify a PLUS Loan (even though it’s a loan for the parents) without a FAFSA on file.

Employer-Provided Education Assistance (Tuition Reimbursement)

Reimbursements by employers for undergraduate or graduate school tuition and related fees are excluded from employee income (W-2) to the extent such reimbursements do not exceed $5,250 per year.

What’s the difference between $100,000 in royalties received by by an author on:

1. Your one and only book or

2. Your third book in three years?

About $15,300 in additional tax, if you are in the second category. You see, as a general rule, all royalties received for writing are subject to what is called “self-employment tax”. The only exception to this is when an individual in not regularly engaged in writing activities. Regularly means more than once, generally. A court case (Langford, TC Memo 1988-300) held that a writer was not subject to self-employment tax because they took a five-year hiatus between writing their first and second edition of their book. That five-year period met the criteria of “not regularly engaged in authoring activities”.

For all other authors (category 2 authors), you are subject to both an income tax and self-employment tax. Authors who are considered sole proprietors (no legal entity or a single-memberLLC ) must report their royalties on schedule C (which is attached to form 1040 – individual income tax return). Royalties subject to both taxes include advanced royalties (royalties received in advance of book sales) and ongoing royalties (royalties received on each book sale).

The gain on the sale of an author’s rights are treated as ordinary income and subject to both an income tax and self-employment tax. Unfortunately, there is no capital gain treatment on the sale of a book’s copyright.

Authors receive a form 1099-Misc from their publisher or agent for royalties paid to them during the year. This amount must be reported by the author on their schedule C.If the publisher or agent fails to issue the author a form 1099-Misc., the author is still obligated to report all royalties received during the year.

Deductions – Authors may deduct certain expenses. These expenses include:

* The cost of books and subscriptions;

* Depreciation/amortization on computers/software;

* Editing fees;

* Home office expenses (assuming no other office exists outside the home);

* Professional or organization fees/dues;

* Supplies;

* Telephone and Internet expenses;

* Transportation and travel expenses;

* Workshops and conventions.

Authors who are sole proprietors or certain qualified employee-owned corporations are exempt from the Internal Revenue Code section263A Uniform Capitalization rules (UNICAP rules). UNICAP requires that certain expenses be capitalized (not deducted).

In order to be able to offset expenses against royalty income received during a year, an author must be considered to be engaged in a for-profit business activity. This is known as the Hobby Loss rules. Under the Hobby Loss rules, the onus of proving the author’s business is a hobby and not a business, is on the IRS. They look at all of the facts and circumstances of the author’s “business” to determine if the activity is a hobby or a business. An author is given the benefit of the doubt and considered to be in business when their gross royalty income received for three or more years (out of five consecutive years) exceeds their expenses for those years. If an author fails this three year test, the IRS presumes the author’s writing activity is a hobby and will only allow a deduction for expenses to the extent of the author’s royalty income. When an author is considered to be engaged in a hobby, they are precluded from deducting any losses (expenses in excess of royalty income) from their “hobby”.

Donating to charities is very good for the soul and it warms the heart. There are many charities all over the world who accept an array of items and products that help people in their daily lives. There are several things throughout your house that can be donated. If you use something every day then there is someone out there who can use it too.

You can look in your garage, storage, kitchen and bathroom for different items to donate. Look in your kitchen for non-perishable food that you can donate to your local pantry. There are many people including small children who are unable to eat and a few cans of vegetables or fruit could help a lot.

Look around your storage/garage or even your house. Is there some furniture you would like to get rid of? Then donate it. There are many families without a couch or dining set and even more out there who do not have a bed for their children or themselves. Babies need baby cribs, therefore if you have extra and do not know what to do with it, than donate it. You just might make someone’s day.

Clothing is one thing that should be donated over most everything else except for food because people need to be covered especially during the cold months of winter. If you have some clothes lying around that you do not wear any longer or your kids have out grown them, then donate them. Just make sure they are not too worn, very stained or holey. If you are donating clothes then you should wash the clothes so that way they are ready to be worn once donated.

Toys are a very good thing to donate because a toy can make a child smile and that is very important for children. Every child should have a great childhood and make memories that are worth remembering and sometimes toys can do that. We all remember that one toy that made us smile when we were kids.

Toys are especially important to donate around Christmas time. It is very hard to explain to a child why Santa came to the houses around them but not your own. Therefore, if you have some toys lying around then donate them. Or you could even buy some new toys and donate them.

Donate books, books are very important and everyone should have even a small collection. You could donate educational books or even fictional books but just make sure it is something worth reading. There are many people who fall into the “needy” category who would love to be able to get their GED or High School Diploma. So, if you have an old study book lying around donate it.

There are many things that people can donate to help others out but never donate anything that you wouldn’t use yourself. If it is broken, unusable, or full of holes than throw it away. Only donate the things that you would want if the tables were turned and you were the one receiving donations.

Green weddings have become very popular over the past several years. With more people becoming aware of our environment and how the decisions we make impact our environment, many couples are choosing to incorporate eco-friendly ideas into their wedding plans. Here are ten tips to make your wedding more environmentally friendly.

1. Attire – For your wedding gown, bridesmaids’ dresses, groom and groomsmen attire think comfortable, loose, natural materials such as cotton or linen. Try to stay away from tuxedos, suits and dresses which will have to be dry cleaned. The chemicals in dry cleaning can damage the environment. If you can “reuse” a dress, do it! Try your mother or grandmother’s dress or shop at a vintage dress boutique.

2. Invitations – consider recycled materials, natural fibers, and unbleached paper. Another environmentally friendly option is to send invites via email. If that method is too informal for your affair, send invitations but consider not sending response cards, and have your invitations state to RSVP by phone or email. If you have many details to include with your invitations (such as directions) you may want to consider having a wedding website, and include the website address on your invites.

3. Flowers – a common misconception is that fake flowers are better for the environment. Consider how these faux beauties are produced; using glue and chemicals which are not environmentally friendly. Instead, plant wildflowers and freshly pick them for your day. If you prefer a more traditional look, purchase flowers from a local supplier or farm who can guarantee their flowers are pesticide-free and organically grown. Floral centerpieces can be small trees or plants which can be taken home by guests and cared for or planted.

4. Location / Setting - consider natural outdoor settings such as parks, nature preserves, botanical gardens, even private beaches. Check the local regulations for the area; some locations may require you to obtain a permit before your event. If you can not find an outdoor location for your wedding, schedule your wedding in the afternoon and find an indoor location with many windows which will allow natural light inside.

5. Menu – serve organic food and wine. Or perhaps a vegetarian or vegan menu. Organic food may be more costly, but it is better for the environment and healthier for your guests too. Serve dishes on reusable, washable plates, silverware and glasses.

6. Hire Classical Musicians - electricity can drain the environment too. Consider hiring a pianist, harpist, or other musicians which can play without the use of electric power.

7. Photography – have your photographer use digital photography and offer digital proofs. This way you can select which photos should be printed without having the photographer waste additional paper resources.

8. Transportation - arrange for car pools to get your guests to the wedding location. Consider being driven to the ceremony and reception in an eco-friendly hybrid car or horse drawn carriage.

9. Favors - give organic chocolates, wildflower seeds, or consider a donation to an eco-friendly charity. If you decide to give a wedding favor, try to cut down on the packaging (it just produces waste) or purchase recycled boxes.

10. Honeymoon – to cut down on fuel consider traveling to a local destination. If you must travel to a far away location stay at earth friendly hotels.

The medical world has worked for decades improving technology and saving the lives of patients by using donated tissue when a situation is life threatening. Kidneys, skin grafts, corneas, hearts and bone marrow are examples of donations that are given to patients who need a miraculous new chance at life.

While the tissue and organ transplant industry represents a $1 billion part of the medical industry in the United States, most of these tissues are harvested by legitimate means. Unfortunately, there are numerous amounts of improprieties about the source of donor parts from New Jersey-based Biomedical Tissue Services, LTD. Many people throughout the country are worried that their tissues may not have been properly screened for deadly diseases such as Syphilis, Hepatitis and AIDS.

Additional cases have illustrated that thieves have stolen bones from legs and replaced them with plumbing pipes, or removed organs and replaced them with screws before an open casket funeral. When this occurs, there is a significant risk to public health, because these tainted tissues cannot be removed from the patient.

In a tainted tissue crime there are two victims affected. The first victims are the people who have received these tissues from their trusted health care providers. The second victims are the families of whose loved ones who have been harmed for the sake of illicit profit.

If you or someone you know has been a victim of tainted tissue or tainted body parts you need to seek an experienced tainted tissue lawyer immediately. You have the right to receive financial compensation for your physical suffering as well as emotional distress. Please don’t hesitate and contact a tainted tissue lawyer today.

Tax time is coming around again. I’m reminded because I just placed my order for the 2007 version of TurboTax, which is a software application that guides me through federal and Pennsylvania tax return preparation. The damn tax code has become so complex, you really need either a good accountant or a tax package to get it right.

Taxes are everywhere, on everything. Federal income tax, Social Security, Medicare, federal death tax, Medicaid, state income tax, state sales tax, state death tax … let me catch my breath. Certain cities or counties get you for an income tax or a wage tax or maybe even a sales tax. Then there are the smaller but still irritating levies like federal and state gasoline taxes, the state automobile registration tax, the hotel room occupancy tax (talk about taxation without representation!) and the federal telephone taxes (check out your phone bill for the beloved Federal Subscriber Line Charge and the smaller, but still irritating Federal Universal Service Fee). And if you have a small business, well, I won’t get into that.

They tax you when you earn, they tax you when you buy and they tax you when you die. Whatever you do, the Taxman has his hand in your pocket. If they could figure out how to do it, they’d tax you for bodily functions. Maybe a little meter on the toilet. Two cents per flush. Wireless, of course.

And think about the skillions of hours that are wasted on tax planning, preparation and collection. Tax attorneys, tax accountants, tax return software, IRS employees, state and local tax collectors, they are all working day and night on our taxes. While you’re sleeping innocently in your bed, an IRS computer is selecting you for an audit. And if you are in a hotel, you’re paying tax to sleep while that IRS computer is humming away. Your federal government at work.

I read somewhere that the top half of earners pay 96% of federal income taxes while the lower half pays 4%. The principle that a person with a larger income should pay more in taxes is fair, but 96% seems a bit extreme. Every citizen with a decent income, it seems to me, should pay something in taxes. Even if it’s only a couple of bucks withheld from each paycheck, at least you’re holding up your end as best you can.

My personal choice would be for a flat income tax. No tax on the first twenty five grand, then 15% on everything after that. Or something similar. Allow a few deductibles such as spouse and children, mortgage and medical. Keep it really simple, so that a normal person could file their return without screaming. That’s right, tax prep would become the no scream zone. Maybe even no cursing … okay, I lost my head. Anyway, I enjoy cursing at my return.

It’s interesting that our government has too much money and yet not enough. A duality that would interest a quantum mechanics researcher. Here’s the issue: the government needs more money to fund entitlements such as Social Security and Medicare, but a big tax increase might plunge the economy into recession. And recessions are not good for incumbent politicians.

The simple truth is that people should be allowed to keep the bulk of the money they earn. They know what they need better than a government bureaucrat. Plus, the more an entrepreneur can keep, the more likely she is to invest her money in a small business, and that’s what drives the economy. JFK knew that and so did Reagen and Bush 43.

Entitlements are out of control. Already Medicare has more money going out in benefits than tax payments coming in. Social Security is still in the black, but economists predict 2017 as the date it goes into the red. To fund these deficits, the government has to increase its borrowing, raise taxes or divert funds from other programs. These are not good alternatives, so why don’t we actually try to fix these creaky old programs. To put it bluntly, they suck. No rational young person would invest his money in Social Security if he had a choice. Let’s fix the damn thing! Unfortunately, it’s not going to happen. Here’s a bold prediction – they’ll eventually put together a bipartisan, blue ribbon, lip smacking panel of old pols and they’ll recommend … hold your breath … raising Social Security taxes.

Let’s face it, we fifty plus citizens are pretty demanding. We coughed up money supporting prior generations, so we want our fair share of the benefits when we get older. Without these entitlements, many baby boomers will have a tough retirement. If you can afford to retire.

But let’s be fair and look at it from the point of the twenty something working stiff. The ratio of retired persons to workers is getting worse year by year. A young guy or gal has forty or fifty years of ever increasing Social Security taxes to pay. They are not happy and I don’t blame them. Especially if the benefits are cut back or the retirement age raised to, let’s say, 112. I’m all for working with these youngsters so that we can cut them a fair deal. Just as long as you don’t touch MY retirement benefits.

So how do we reduce taxes? The government has to find a way to fund Social Security, Medicare and other entitlements. That’s the bulk of the federal budget. We certainly need the Defense and State departments and, to some degree, the regulatory agencies. That doesn’t leave too much to cut, but there are a few items that make no sense.

Take agriculture subsidies. Why the frack do we pay farmers to NOT grow food? (Love the sound of the word frack – got it from Battlestar Galactica)These subsidies go into the pockets of big, rich agriculture corporations. It’s not 1930, with Oakies starving on their little farms. Agriculture is Big Business, just like Insurance, Computers or Finance. Should we pay Microsoft to not develop software? No wisecracks, please, I’m just trying to make a point.

Then there are the natural disasters, like Katrina. I’m all for emergency aid, but the government went way overboard. I read that more than 80 billion dollars has already been committed. Now if you choose to live below sea level or on the coastline, okay, you can take a chance, but don’t expect the taxpayer to rebuild your home if a flood washes it away. At least buy fracking flood insurance. It’s cheap (government subsidized, of course). Can you believe they are rebuilding New Orleans without improving the levies! Who pays when it floods again? Spell it t-a-x-p-a-y-e-r-s.

So we have to find a way to reduce the cost of providing necessary services, while eliminating the handouts. There’s no solution unless entitlement programs are restructured, and I’ll discuss this in future posts.

On March 23, 2010 President Obama signed into law one of the largest and most controversial pieces of legislation called the Patient Affordable Care Act (aka Health Care Reform Bill). This new legislation is so complex that it will take nearly eight years to fully implement. The first stage takes effect in 2010 with four distinct provisions. This article will address one of those provisions, The Small Business Tax Credit.

Beginning January 1, 2010, small businesses who contribute 50% or more toward their employees health
insurance premiums for are eligible for a non-refundable small business income tax credit. This provision creates two classes of employers:
1. Eligible small employers and
2. Large employers.

Eligible small employers are defined as employers with 25 or fewer full-time employees with average annual wages of $50,000 or less. Everyone else exceeding these thresholds is, by default, a large employer and not eligible for the credit.

Full-Time Employees:
To determine the number of eligible full-time employees (FTE), an employer must divide total hours worked by all employees by 2,080. Total hours worked by employees cannot include hours worked by any employee that exceeds 2,080 hours for the year. Thus, overtime is excluded from the calculation of total hours. 5% owners and 2% S Corporation shareholders are not considered employees for purposes of the full-time employee calculation.

Average Annual Wages:
To determine the average annual wage base, an employer must divide total wages paid to employees during the year by the total number of full-time employees (from previous calculation). 5% owners and 2% S Corporation shareholders are not considered employees for purposes of the average annual wage base calculation.

Calculation of the Non-Refundable Income Tax Credit:
A maximum non-refundable income tax credit of 35% will be available only to employers with 10 or fewer full-time employees and average annual wages of $25,000 or less. This credit is applied to the employer’s share of health insurance premiums and this dollar amount is the credit that is applied against business income tax (or passed through to partners or S Corporation shareholders). The amount of the credit utilized to reduce income tax reduces the employer’s health insurance deduction for the year.

These are the two baselines for the credit:

10 full-time employees and
$25,000 in average annual wages.
As the number of FTEs rise above 10 and/or the average annual wage base rises above $25,000, the credit quickly disappears. This is known as a phase-out, and because of the complexity of the formula to determine an employer’s eligible credit, a table was created to make it easier to compute the eligible credit. For example, if an employer has 11 FTEs with an average annual wage base of $15,000, the credit is 33%. For each additional FTE above 10, the credit is reduced by 2%. If an employer has 10 FTEs with an average annual base exceeding $25,000, but not exceeding $30,000, the credit is 28%. The credit is reduced by 7% as the average annual wage base exceeds the $25,000, $30,000, $35,000, $40,000 and $45,000 average annual wage base table amount. If you use the tables, the credit is 0% once the total number of full-time employees exceed 24.9 or once the average annual wage exceeds $45,999.

Other Rules:

1. Aggregation rules apply, which means affiliated companies must be aggregated in determining eligibility, the number of full-time employees and average annual wage base.
2. The credit may be applied against regular income tax and alternative minimum tax.
3. If an eligible small business employer qualifies for the credit but cannot use the credit in the current year, they may carry the credit back one year to use against the prior year’s income tax.

There is also a credit for non-profit organizations of 25%. This credit, unlike the 35% business credit, may be used to reduce the Medicare portion of payroll taxes (Form 941 will have a line item for this credit).

Sensory stimulation programs are a critical component of an activity program in long-term care facilities. To have the greatest impact on your residents, sensory stimulation programs and interventions must be individualized and meaningful. The two easiest and effective ways of developing successful sensory programs is by creating individualized sensory boxes and theme-related sensory kits.

Individualized sensory boxes can be one of the most effective ways to elicit responses from lower functioning residents, or residents with Alzheimer’s disease or related dementias. The important thing is to gather items that are of greatest interest and importance to the resident and utilize these items during sensory sessions. Once a sensory box is created, label it with the resident’s name and determine the appropriate location to keep the box (resident’s room, nurses’ station, day room, etc.) Maintaining these boxes takes commitment and organization, but is well worth the effort.

The most challenging aspect of creating these personalized sensory boxes is gathering the appropriate materials. One way is to purchase items based on the resident’s initial activity assessment. The dollar store is always a good option, however, some of the greatest sensory boxes I have created came from items provided by family members. Not only is it a wonderful way to gather unique and specific items of interest for a particular resident, but it is also a method of informing family members that the activity department is providing specialized programming for their loved one. The following is an example letter that you may send to the family members:

Dear Family Member,

The Recreation Department of (name of facility) offers sensory stimulation programs, one of the most common types of activities found in long-term care facilities. Simply stated, sensory stimulation is a technique that provides meaningful and common smells, movements, feels, sights, sounds, and tastes through the stimulation of all six senses. There are many benefits to providing sensory stimulation such as increased communication, environmental awareness, relaxation, cognitive stimulation, opportunity to build a rapport, enjoyment of a leisure experience, increased quality of life and much more.

We would like to offer a personalized sensory stimulation program for your loved one by creating a Sensory Box. The Sensory Box will be filled with your loved ones favorite items and is generally used with those residents who are in the later stages of Alzheimer’s Disease or other Dementia related disorders. The box will be utilized by the staff but are also a great tool for you to use during your own visits, making your visits more meaningful.

We really need your assistance in organizing these personalized Sensory Boxes in order to increase your loved one’s quality of life. The more personal, the better! We ask that you please take a few moments to gather some of your loved one’s favorite items and bring them into the facility so we may begin this very important project.

Some suggested items include but are not limited to:

o Personal family photos

o Favorite poems, stories, quotes or books

o Favorite music

o Knick-knacks

o Awards or achievements

o Favorite perfume or cologne

o Religious items

o Pictures or items related to their favorite color, recipes, season, food, hobbies etc.

o Holiday memories

o Items or pictures related to their former occupation

o Items that identify your loved one as a special, unique person

o Recorded voices of family members on a CD or cassette tape

o Family videos or DVD

We really hope that you can help us create a very individualized Sensory Box for your loved one. Please bring in items at your earliest convenience. It is important to remember that items may be lost, or damaged, so please do not bring in items that cannot be replaced. You may drop them off with the receptionist or ask for me personally. I am here (available times). If you have any questions regarding this project, please feel free to contact me at (phone number). Thank you!

Sincerely,

Your name and credentials

Your title

Theme-related sensory boxes or kits are another creative way of providing a success-oriented sensory program. Themes may be based on just about anything: holidays, seasons, cultures, religions, gender, hobbies, colors, celebrations, and so on. Most activity calendars reflect a theme or several themes throughout the month and it is very simple to incorporate theme-related sensory into the monthly calendar. There are many ways in which to gather items for these sensory kits:

1) Ask for donations (advertise: “Your junk may be our treasure!”)

2) Look around your office and storage areas

3) Look around your own house

4) Dollar store

5) Or you can purchase kits from Nasco, S & S etc.

An important aspect of creating these theme-related sensory kits is to ensure that each kit is meaningful and appropriate for the residents. For instance, men’s sensory programming is often challenging for activity professionals. The following are some examples of male-oriented kits:

1) Men’s Kit (a general kit)

o Olfactory-cologne, shoe polish, shaving cream, woodchips (cedar, hickory, mesquite) etc.

o Tactile-sandpaper, necktie, pocket watch, comb, work gloves, paintbrush, etc.

o Auditory-marching or military music or favorite genre, sounds of nature/animals, etc.

o Visual-nostalgic and family photos, personal memorabilia, etc.

o Gustatory-various food and drinks in accordance with the resident’s diet

o Kinesthetic-simple jigsaw puzzles, variety of balls, blocks of wood for sanding, etc.

2) Tool Box-fill a plastic tool box with items such as a paintbrush, tape measure, large nuts/bolts, sandpaper, different types of wood such as oak or hickory, leveler, wood chips, etc.

3) Backpack-fill a backpack with camping/hiking gear such as a mess kit, canteen, compass, flashlight, binoculars, pine cones, pine aromas, etc.

4) Tackle Box-fill a plastic tackle box with items such as fishing lures, reels, small rod, bobbers, etc. (remove all hooks), vanilla extract (often used on hands to cover-up fishy smell)

5) Cooler-fill a small cooler with sporting event items such as: water bottle, binoculars, pictures of sports teams, sunglasses, vintage beer ads, baseball cap, a variety of small, soft sports balls (soccer ball, baseball, basketball, hockey puck, etc.). smell of popcorn, peanuts, etc.

The most creative kits are created in advance and incorporate all of the senses. The following is an example of a Sensory Planning Form

Title/Theme: Fruit

Recommended supplies, props and techniques for the following senses:

Olfactory (smell): fresh fruits, fruit-scented aroma oils, fruit-scented hand lotion, fruit scented candles

Kinesthetic (Movement): fruit-shaped shakers, squeeze a lemon to make lemonade, pull grapes off of the stems, etc.

Tactile (Touch): variety of plastic fruits, fresh fruits (peaches especially), familiar objects with fruit designs (towels, oven mitts etc.)

Visual (Sight): pictures of fruit, plastic fruits, fresh fruits, familiar objects

Auditory (Sound): music (In the Shade of the Old Apple Tree, Life is Like a Bowl of Cherries), fruit-shaped shakers

Gustatory (Taste): fresh fruits, fruit juices, lemonade, fruit Jell-O, applesauce, sherbet, fruit smoothies, fruit pies: fruit-flavored lip balm or lemon glycerin swabs for NPO

Sample Questions:

o What is your favorite fruit?

o Did you ever have a fruit tree? (Cherry, Peach, Apple, Pear, etc.)

o Did you ever have a grape vine?

o What is your favorite way to eat fruit?

o Have you even seen an orchard?

Fruit Sayings:

o There’s no comparing apples and oranges

o An apple a day keeps the doctor away

o You’re a peach

o Life is like a bowl of cherries

o The apple of your eye

o She’s some tomato

o That’s a peachy idea

o Nutty as a fruitcake

o Peachy glow

o You’re bananas

o American as Apple Pie

o That car is a lemon

o The fruit of thy womb

Save the day by creating these fantastic sensory boxes and kits based on the residents’ interests and various themes. It takes some planning and organization at first, but if maintained and stored appropriately, less preparation will be needed in the future. The residents will benefit from your SOS (success-oriented sensory program) more than you can imagine!

Back in 2000, you may remember, there was a massive tire recall involving Firestone tires made for SUVs. At that time some 6.5 million tires still on the road were recalled out of over 14 million that had been sold.

The story, highlighted by numerous rollover deaths, remained in the news for months, and had a severe impact on the manufacturer. Among other things, angry consumers often were told that replacement tires were not in stock. The recall did not go smoothly. Congressional investigations followed, and new tire safety legislation was enacted.

Reminiscent of those days are two recent tire recalls involving the same defect that prompted the 2000 recall, namely tread separation and high failure rates, risking dangerous blowouts. The danger is exacerbated in hot summer months.

Now, as if there are not enough woes with recalls of Chinese products, you can add to the list of tire recalls some 450,000 tires imported from China. This recall is especially troublesome as will become evident from the story.

The current problem arises out of instances of tread separation of truck tires sold to U.S. distributors. The tires are light truck radials imported from the Hangzhou Zhongce Rubber Co. located in Hangzhou, China. The problem is compounded by the fact that the recall does not involve a manufacturer that has a large U.S presence like Firestone.

In fact, the importer is a small New Jersey company with only six employees which lacks the funds to implement a recall. It doesn’t even have a warehouse. Apparently the tires are drop shipped from the manufacturer directly to U.S. distributors. The Chinese company is not being cooperative according to the National Highway Traffic Safety Administration (NHTSA). There allegedly have been two rollover deaths attributable to the tires.

The NHTSA has received some criticism based on indications that it was informed of the problem as early as 2005 and took no action.

Another recall just occurred (in 2007) involving the Cooper Tire & Rubber Co. Again, the hazard is tread separation dangers with about 92,000 light truck tires. Cooper denies that there is any defect, but is cooperating in doing a recall. Cooper had previously imported tires from the Hangzhou manufacturer, but ceased in 2005. The tires recalled in 2007 were made in the U.S. Cooper is the second largest U.S. tire manufacturer.

While it’s comforting to know the these defects are being identified, it seems that from a consumer perspective, the massive recall in 2000, coupled with subsequent federal legislation, ought to have eliminated tread separation problems. Evidently this is not the case. Obviously, consumers should not be complacent about tire safety concerns which continue to plague the tire industry in the form of tread separation dangers.