Homeowners Associations: Cautions of filing 1120-H or 1120

September 29, 2009
Homeowners Associations: Cautions of filing 1120-H or 1120
 

A Homeowners Association has the right to either file a Form 1120 or Form 1120-H provided:

This really is the question. The providing part of the question.

Title 26, chapter 1, Section 301.9100-2(a)(2)(v)

The election to be treated as a homeowners association under section 528;

But under

Title 26, chapter1, section 301.9100-2(a)

Automatic 12-month extention–(1) In general. An automatic extension of 12 months from the due date for making a regulatory election is granted to make elections described in paragraph (a)(2) of this section provided the taxpayer takes corrective action as defined in paragraph (c) of this section within that 12-month extension period. For purposes of this paragraph (a), the due date for making a regulatory election is the extended due date of the return if the due date of the return including extensions and the taxpayer has obtained an extension of time to file the return. This extension is available regarless of whether the taxpayer timely filed its return for the year the election should have been made.

If you are late in filing your return past the natural 3 1/2 months timeframe or an additional 6 months for an extension plus 12 months for the automatic extension you will be required to file a Form 1120 and may not elect to file a Form 1120-H. The task of being a procrastinator in this case can be extremely costly and expensive. Not only are penalties and interest adding from the usually higher Form 1120 calculations but in some cases the difference of the 1120-H and the 1120 can be substantial.

When filing Form 1120 the usage of normal depreciation schedules and calculations must be used. If an asset needs to be depreciated and a section 179 election is not permitted due to the usage of the asset then the differences of the taxable amount can be enormous. If you have an asset such as a Roof which costs $75,000 and in order to get enough in the way of cash for paying off the new asset of $50,000 then on your 1120 you would have an income of $50,000 and a depreciation for the year if put into service on February 28th of $2386.36. On the Form 1120-H you would have income of $75,000 and expenses of $50,000. Additional expenses for qualification would usually mean for direct income is not taxed. Only your indirect expenses of interest income from dues and fees for the year would be taxable. This assumes you are not renting the grounds out to outsiders and looking at other extra income which may be separately taxed. And of course, it would be difficult to have additional expenses to make up the $47,613.64 difference for Form 1120.

But is there a solution to the above situation besides just having to pay taxes on the “excessive” income for the current year if you missed the 528 election time allowance.

Yes.

My cautionary notes would be to have interest income from bank accounts in a tax-exempt money market instead of just in a regular bank account. Your financial plan or board of directors and members would have to direct you to this path. Some tax may be healthy for your need for a return on investment or for the basic concept of reaching your building maintenance fund program. This would be a board and members decision. The treasurer should not make this as an independent decision.

The second item to look at when establishing a policy of improving the life expectancy of your building (new roof, double and triple pane windows, etc.) is to collect the income over a period of years. Since you can have an income and expense which do not match (positive income) up to a certain level adjust your building fund to exceed your expenses. Look at the required income and expense ratios of 90/60%. (See Form 1120-H instruction booklet on page 2 for examples and definitions.) Do not go under these numbers however. You will need to satisfy these ratios or you will not be qualified to file as an 1120-H Homeowners Aassociation.

Do not confuse an asset which increases the life expectancy of your building and one which you will need to expense for the year. If it is maintenance or a repair and not extensive and does not increase the life expectancy of your building then it could be a current expense and not a depreciable asset. For most purposes also a section 179 deduction on residential property does not apply. But if the assets is a coffee pot for example which would be personal property and not real property then a section 179 may apply. But this is another topic for another day.

So bottom lining for tax purposes on Form 1120-H. If you can elect then you usually will be better off making an election. If you cannot elect or perceive that you may not be able to elect Form 1120-H then try to reduce your exposure to excess taxes on Form 1120 by creating an improvement fund. But under all circumstances make sure the board and the members know well ahead of time what your options are and what actions you are taking to protect the members against possible oversites and mistakes. If the members only want to be charged at the last minute maybe advise of differing tax concequences or set up a loan program so the members can draw down on the debt. This approach, however, can be extremely negative if payments are not made.

If it is too risky, avoid it. If it is too cumbersome then try to mitigate the obstacle. But if is the only avenue of revenue at least try to reduce the risk exposure to taxes. But above all be direct with your board and members in explaining their consequences if there is any chance of something going wrong. i.e. get it in the minutes.

END

 

 

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Health Insurance Coverage

July 22, 2009

Health Insurance

As an adjustment on the Form 1040 or 1040A and possibly the Form 1040EZ.

Have taxpayers include the health insurance costs and possibly the cost of medical expenditures as an adjustment on the front page of the 1040, etc.

Or as an adjustment to the 1040, etc. for the medical insurance and the costs of medical expenses to continue as an itemized deduction amount but without the 7.5% adjustment. The 10% AMT (Alternative Minimum Tax) amount should stay however due to the reason for the purpose of the AMT.

Have a Form 1098-H for the health insurance costs for verification in the following year.

Also, use the Form 1098-H for nursing home expenses. In this way a senior citizen with $70,000 in nursing home costs would not have to file an income tax return. Increase the filing requirement by the amount of the nursing home cost coverage.

The health insurance coverage adjustment could possibly reduce the Adjusted Gross Income amount and may change the Earned Income Tax Credit amount. Or this could artificially also modify the earned income so wages were reduced. This would increase (usually) the amount of earned income.

The number of covered dependents would be included on the Form 1098-H to verify the number of dependents. This could be compared with the dependents on the tax form so overstating of dependents on the filed tax return would be reduced.

The objective on the above is to reduce the necessity for the Health Coverage Crisis and the actual payment by the individual taxpayer would continue. An alternative before the people which is simple would be achieved.

CAUTION: In the early 1990’s an additional amount of $500 and maybe $100 per dependent was included in the Earned Income Tax Credit. Fraud was found to be rampant the the extra insurance amount paid by the EITC was dropped. Thus the reason for a Form 1098-H so concrete verification could be done. Or an electronic payment to these individual medical insurance coverage providers or employers could be made.

Sincerely

Keith Ljunghammar, EA

keithlj.wordpress.com


Credit Cards Unconstitutional

May 12, 2009

Credit cards today think they can arbitrarily without notice raise interest rates.  This they dowith no notice, no warning, and without recourse from the customer.  This is also true if no late payments have been made.

But I say this is unconstitutional.  If the constitution disallows the govenment to retroactively change a lawthen since the laws of contracts and the order are established by Congress then in the same manner individual contracts cannot be changed midstream.

No Bill or Attainder or ex post facto Law shall be passed.  Article 1, Section 9.

Putting into a contract that at a specific time the interest rates will increase or putting into a contract that the interest rate shall be adjusted as to according to a third party index is still a meeting of the mind.  But inputting that one of the parties can increase the interest rate so they can increase their profit bottom line in essence has no meeting of the minds at the time of the contract being signed nor could it be.

More on this possibly later.

END


The ECONOMY SPRINTS

May 2, 2009

Everyone sees or says there is a recession.  Quite frankly I do not see even a hint of a recession.  I only see a complete accounting debacle which when corrected the economy will be back on the fast track.  Yes, the fast track. 

When the government switched everything to a mark-to-market type of accounting system this instantaneously depressed the financial accounting books.  This is strickly an accounting maneouver and invariable accounting maneouvers correct themselves.  If they do not correct themselves then the CEO, CFO, or the COO will change assets around so the older lighter valued assets change to a more realistic value. 

If the correction in the valuations due to mark-to-market were instantaneoous then the downward push while the market is correcting will be miniscule.  Yes, that means small.  Consider this in a large capitalize stock and a small capitalized stock.  If you are a chartist like I am not you will understand that the resistance point at a specific level is harder to penetrate in a large capitalized stock then a smaller capitalize stock.  I believe part of the reason is due to product or market penetration and the aspects which many products from a single companywill show.  One thing which gets a market moving is the greater demand which one product gets.  The most recent example would be when the swine flu became apparent to everyone just this last week then a very specific and specialized company who had a product which possible could address the swine flu increased in value by 80% overnight.  This really should be of no surprise to anyone.  But if the same company were in a much larger company which might be on the big board and the product would be one of maybe 6000 product the stock may have increased 1% or 5%. 

The product is houses which depressed the United States economy.  Real Estate agents are getting busier.  Slowly the markets are moving.  The real estate market can act quickly and with a positive fever.  (Sorry but I could not resist.)  Buyers have been pent up and the idea of multiple bids on one house could push the markets higher in a very short period of time.  Quite a few houses which previously were on the market were taken off the market.  When the market starts to heat up then those former houses which are off the market may or may not be put back on the market.  If I am a seller then I want the highest price.  If I am mildly optimistic and not particularly motivated and the market gains by $10,000 in one month for the average home sale then my inclinations is to withhold the house until this would absolutely be necessary. 

If the problem is mark-to-market in real estate then really how does this affect business owners without real estate.  Now is the time to look at development and growth.  What you do not need to be caught in is trying to develop a new market when others also have the funds to develop.  Make your presence known and get that early share.  Real estate has its greatest sales in the month of April and this continues for the summer.  The weather brings out a positive extraction of money.  Go for it. 

As sales increase and from my above example they will grow dramatically then if you have not put in the appropriate groundwork then where can you harvest.  If some other company has already done the sewing and you are just planting you will miss out. 

Get to that convention.  Sign up for more contacts.  Press the issue.  I could fire up a sales crew.  Least costs but the greatest impact.  Remember that as your marketing becomes more indirect the costs per individual decrease.  But as your per individual contacts increase your sales are more current.  Weigh the possibilty of that current sale with how long it take to bring that lead to a sale.  TV or radio advertising may be your first step again.  Marketing mailers need to be sent out to help in regaining old accounts and pushing to get new ones. 

I remember my fathers approach to marketing.  He had a printing company and made a catalog of wedding invitation folders to stationery stores, print shops, department stores, flower shops, wedding gown retailers, etc.  Every time he presented a new catalog there was a 20% increase in sales.  He travelled around the region and talked with all of the shop owners.  Once he had an exclusive in a small town with one shop owner.  Another shop owner also wanted the wedding invitation book.  He reluctantly place a catalog their also.   Astonishingly the other store sales were the same and the new store eventually had about the same sales as the other store.  In essence sales doubled.  Cultivate, cultivate, cultivate.  This is what the theme needs to be for your sales people. 

After our competitor bought my dad’s company out they said they could not penetrate the market he had and then tried and tried hard.  So they just bought him out.  This was easier.   

Push the envelope.  Dig deeper.  Listen longer.  But of course, pray longer as well.

Work it and get the plants in the sod so when the weather turns and the water starts to fall you will see an over abundance of plants to harvest.

DO IT!!!


To buy a car or to wait to buy a car

March 13, 2009
To buy a car or to wait to buy a car

That definitely is the question.

This is concerning the American Recovery and Reinvestment Act of 2009 (ARRA) as related to the Deduction of Sales Tax on the Purchase of New Vehicles. I am getting my basic information from an email from my employer Larry R. French and Associates which they received from UltraTax CS an income tax program developers which we use at the office who received the information from Thomson Reuters under user bulletin 4351.

To my friends from http://www.coldron.us and all of the other taxpayers who live in Washington State and other states which do have a sales tax and not an income tax your strategy for buying a car is explained here. To the other taxpayers in states where they only have an income tax like Oregon and no sales tax only part of this blog may be of importance to you. I will explain your situation first.

Below is the wording which I am looking at:

“Deduction for Sales Tax on Purchase of New Vehicle – ARRA allows state and local sales and excise taxes paid on the purchase of a qualified motor vehicle as a deduction. A qualified vehicle must meet the following conditions:

* Purchased after February 17, 2009, and before january 1, 2010

* New not used

* May be passenger car, minivan, light truck, motorcycle, motor home

The Motor Vehicle Tax deduction is limited to a purchase price of $49,500 and is phased out beginning with modified adjusted gross income of $125,000 ($250,000 jointly filed returns). The deduction is allowed as an additional standard deduction when not itemizing on Schedule A and when not electing to deduct state and local sales taxes in lieu of state and local income taxes. The new Tax Projection Worksheet – American Recovery Act (ARRA) includes a worksheet for the Motor Vehicle Tax Deduction and new Screen TPW-3 contains a data entry section for motor vehicle purchase information.”

Concerning those in Oregon and other income tax only states.

Since the buying of a new car is concerning an inclusion of a sales tax amount and your state and a few others only have an income tax this part of the ARRA deduction of sales tax on the purchase of a new vehicle will not affect your federal income tax return. Your choice of purchasing a vehicle would be left to: 1) a new car with no sales tax deduction advantage as with other states who have a sales tax; 2) Buy a used car where the law of being able to deduct the sales tax does not affect any of the states because a used automobile is not an option under the new law for 2009; 3) Buy a car which still has an alternative hybrid tax creditor alternative fuel credit and also tax double advantage if your state include an additional credit so your personal income tax on the federal and state level can be reduced; 4) Wait to buy past the 2010 year a more efficient vehicle due to the announcement of the ion battery discovery/invention by MIT researchers to be able to recharge car batteries in the time it takes to fill up your tank. Thus innovation will make the road quiet and the environment cleaner. You may even think about investing in sources of electric production. Maybe even a windmill from your backyard for the production of your personal vehicle and home usage for recharging and home usage.

Concerning those living in Washington and other states with a sales tax.

Since the buying of a new car may allow you to include the sales tax as an income tax deduction or as an increase to your standard deduction you may need to consider the following items.

1) If you itemize you will be able to use the sales tax as an itemized deduction. But if your state also has an income tax return they you will also have to consider using your income tax withheld or paid to the state as an itemized deduction or the amount paid for sales taxes as a deductible amount. Using the large of the two is usually a behind the scene calculation which appropriately calculated software will automatically determine for you. So including the proper sales tax amount for the sales tax amount on the new automobile purchase will be necessary. The checking of a box or some other feature in the software to indicate a new car purchase will have to be implemented in all software. This then should be a simple process.

2) If instead of itemizing you use the standard deduction there are additional amounts which will increase the standard amount.

a) if you are blind a box needs to be checked.

b) If you are 65 years of age or older you will be getting an additional amount added to your standard deduction. This information is usually picked up by the software based upon your birthday input. So definitely make sure your input of your birthday and your spouse’s birthday is correct.

c) For 2008 and 2009 you will get an extra amount if you are not itemizing and you own real estate and are paying real estate taxes on your domicile. The amount is $500 and for married filing jointly couples this amount is raised to $1000.

d) Finally the amount of the sales tax paid for the state portion and the local portion will be included as an additional amount to be included for the standard deduction increase. In Washington State we also pay in some areas an RTA tax or Regional Transit Tax. The IRS previously when calculating the sales tax does not include the additional RTA amount or the excise tax associated with the continuing tax of a automobile which is paid every year. Sorry but I guess Congress does not want to have everything as being deductible. I did not see specifically any wording to this affect except the wording only to include the state and local sales tax. In previous instruction the IRS does not explain exceptions but only what can be included. If previous instructions have explained that the other taxes beyond local sales tax are not included then I would be assuming the IRS will not be included other sales tax amounts beyond the state and local sales tax basic amount.

And again even if you are able to include the sales tax with the standard deduction I really do question the potential frequency of the use of this provision. Individual income tax preparers who are using the standard deduction quite frequently without doing any research are buying used cars instead of new cars. The individuals who are itemizing would have higher incomes and thus a higher disposable income base and a better capacity to increase their deductions when it comes to purchasing a vehicle.

Another consideration for these individuals able to claim an itemized deduction would be to wait another year a purchase a vehicle which might be green or able to use with a plug-in electric power grid for recharging. The new dynamics of innovation are exploding and current decisions will help in deciding what will be a viable consumer product in a short period of time as well. Five years out in vehicle purchase time is probably about a half-life.

Happy auto purchasing in any situation. New, used or wait your pursuit of happiness is what strengthens our economy.

Then again, what happens if the price of oil goes up again in a crazy fashion.

#####

 


ACLU suggestions adopted in new wording for I-1043

March 4, 2009

What the news release does not indicate is that part of the credit should be going to La Raza.   La Raza was also part of the law suite with the ACLU.  The stronger wording will enhance the Initiative. 

My thanks to the ACLU, La Raza, the Thurston County Judge and also the Washington State Attorney General for all of their continuing efforts.  A stronger initiative wording is a clearer initiative wording.

I-1043_rev_by_court_order.pdf 

******************************

Media Release

Contact:

Leon Donahue, Secretary Respect Washington
Phone: (206) 935-3505
E-Mail: info@respectWashington.us
PO Box 65488, University Place, WA 98464-1488

March 2, 2009

FOR IMMEDIATE RELEASE

ACLU suggestions adopted for New-Improved “Respect for Law” Ballot Title

Today the Washington State Secretary of State issued a revised Ballot Title for Initiative to the People No. 1043. (pdf of AG’s advisory to SS attached)

To improve understanding by petition signers and voters come the November 3rd General Election, the ACLU challenged the Attorney General’s original ballot title composition. The improved wording now reads:

BALLOT TITLE

Statement of Subject: Initiative Measure No. 1043 concerns public and private enforcement of immigration laws.

Concise Description: This measure would require state and local agencies to enforce federal immigration laws and verify immigration status to issue driver’s licenses and public benefits. All employers would have to “E-Verify” employees’ immigration status.

Should this measure be enacted into law? Yes [ ] No [ ]

BALLOT MEASURE SUMMARY

This measure requires state and local agencies to assist in enforcing federal immigration laws. All private and public employers would be required to “E-Verify” immigration status of employees, subject to loss of licenses and other penalties. It would require verification of immigration status of applicants for many public benefits. Nonprofit organizations would be prohibited from offering employment services without proof of immigration status. Issuance of driver’s licenses would be prohibited without proof of immigration status.

I-1043 legislation differs only slighty from that also filed by Respect Washington in 2008 as I-409.

Refinement from I-409 include the requirement that Department of Licensing allow the Tribal Identification Card as an acceptable form of photo ID in drivers license applications. Also, the expiry of the Washington State Drivers Licenses must occur no later than the expiry date of any alien VISA. The need for stricter care by DoL’s was brought to light after it was learned that many of the 9-11 bombers traveled on valid state-issued drivers licenses even after their VISA’s had expired.

The four major pillars of I-409 remain in I-1043:

1. Empowerment all public employees to cooperate with Federal immigration authorities despite obstructionist “sanctuary city” polices in some local jurisdictions.

2. Empowerment of all employers (public, private and union halls) to verify work authorization through the US Government’s E-Verify online program. Over 100,000 US employers now participate in E-verify as their protection against the presentation of false identification documents. Since the 1986 Simpson-Mazzoli Amnesty ALL employers have been required to collect this same information on paper Form I-9. (“E-verify” is a taxpayer-funded Social Security Number verification tool of the U.S. Citizenship and Immigration Services branch of the Department of Homeland Security which every employer is today encouraged to voluntarily use without charge. See www.uscis.gov)

3. Mandate to local government to verify legal presence through the Systematic Alien Verification for Entitlements (SAVE) program (similar to E-verify) prior to the gifting of taxpayer-funded benefits. Such public benefits would include tax rebates proposed by Governor Gregoire, lottery winnings and university education dollar grants to illegal aliens.

4. Mandate to Wash. St. Dept. of Licensing to verify legal presence through SAVE prior to driver’s license issuance. (After the Democrat-controlled Oregon Legislature and Governor outlawed issuance to undocumented aliens in 2008, Washington State remains one of the few states that still abets the presence of illegal aliens be issuing them drivers licenses.)

I-1043’s citizen sponsor is Mr. Wendell Hannigan who is a leader in the effort to restore law and order on the Yakama Reservation. In recent years Yakama Nation lands have become plagued with crime surrounding the drug trade. Mr. Hannigan expressed relief that, as of today, citizens of Washington State have a weapon in the I-1043 signature petition to fight the growing corruption.

“A combination of corrupt, willfully-ignorant and unwitting employment of illegal aliens has ballooned the population of illegal aliens inside the United States to a level where corruption has become institutionalized for pure profit and political power.”

“If we are a nation without laws, then we are a nation in chaos. Under the current chaos all future generations will suffer an environment of Third World corruption as is now murdering thousands annually in Mexico.”
Respect Washington’s goals for I-1043 are:

1. Reduce political party and government corruption now exploding under a racist spoils system.

2. Reduce the Washington State Budget Deficit by over $600 Million now taken from law-abidding taxpayers annually to subsidize that illegal presence of aliens and employers who prey upon their slave labor.

3. Protect the jobs of lawfully-present American workers.

4. Reduce mounting gang and drug violence that flourishes in partnership with human smuggling.

5. Improve educational opportunities for all citizens and lawfully-present aliens enrolled in Washington State public schools.

6. Improve the social safety net for all citizens and lawfully-present aliens.

To earn a place on the statewide November ballot I-1043 supporters must collect 241,153 signatures by July 3rd, 2009.

Signature petitions may be downloaded from or ordered through www.RespectWashington.us

####


Washington State Balanced Budget

March 2, 2009

Mr. Brad Klippert
 
I know you are extremely interested in balancing the budget.

My idea is if something is changed with the senior citizens and nursing home care provided by the state then with some other ideas the state budget can be balanced. 
 
1)  Pass I-1043 Illegal immigrants initiative to the people.  Judge just signed off with the attorneys on the final wording on Friday.  Savings is $1 Billion for the biennium.
 
2)  Cut the aide to children for medical insurance in half.  This aide has increased in recent years from $2 Billion to around over $4 Billion.  This increase is mainly from increasing the parents level of income for qualifying a child for acceptance into the program.  Cutting this number in half will save $2 Billion for the biennium.  Savings now total is $3 Billion.
 
3)  Implement all of Brian Sonntag’s, State Auditor Performance Audits.  I do not see the exact number now on the State Auditor’s website but this should be a little bit over or around $3 Billion.   Although savings may not be fully achieved until later years it is the start of the process.  The Port of Seattle has implemented some of the savings and the employee morale has increase substantially at the same time.  Total savings of around $6 Billion.
 
4)  Senior citizens pay for their own Nursing Home care.  If the senior citizens pay $2.5 Billion for nursing home care paid out of their social security checks in the amount of $150 per month starting at age 65 then this could balance the budget.  This is the area of the numbers which I am trying to gather together at the present time.  Total savings of around $8.5 Billion for the biennium. 

Oh, this balances the budget with a little bit of change.

 
Actually the idea is to help in the process to balance the budget and also start to get the state out of the business of providing free nursing home care.  The state should not be in the business of providing welfare medical coverage.  The CFP and present legal method is to have individuals who can pay to not have senior nursing home insurance but to have the money come out of current earnings.  Edward Jones security advisors say this is with an equity of $3.5 million or more for an individual.  But previously about 15 years ago I was informed that one with $300,000 to $650,000 in assets would not be able to be on the state without draining their bank accounts and assets nor be able to self finance.  This was when the high end of nursing home care was $55,000 per year.  The amount is about $8-9,000 per month at the present time.  Below this level the state would provide coverage.  The strategy for the two lower levels was to get your assets over to an irrevocable trust within 35 months of entering a nursing home or to pay for nursing home insurance for a better quality of life and nursing home care.  My idea would be to get people to pay 15% of their social security income starting at age 65.  The senior citizen recipient could opt out of the state system by paying for their own nursing home insurance.  Notifications would go out at around age 60 and once per year until age 65 to the senior citizens.  Eventually virtually no one except for the very low income senior citizen would be on state assistance.  
 
I was in your office on the Tuesday of the start of the full day the legislature with Craig Keller and Albert Pong.  You put the I-409/I-1043 information in a box of ideas to balance the budget.  How about $8.5 Billion savings for balancing the budget.  
 
**********************************************************
 
I have one idea which if put together with other ideas I have will balance the State budget.  But I need a little bit more information in order to see if my idea will be viable.  It would require changing the law though.
 
The idea which I am exploring will lessen the stress on the families of the senior citizens.
 
What I am trying to find out now is how many senior citizens there are in Washington State at or over 65 years of age.  My initial findings from the www.ssa.gov website indicate there are 34 million.  91% are receiving social security benefits.  This means that 9% are waiting to the age 70 1/2 to start withdrawing SS benefits.
 
 
While studying for the financial planner, I noticed some drastic financial mutations which have to be gone through for the retirement planning process.  I also realize the State is in a financial crisis.  Mixing my ideas together like a pencil with an eraser I have come up with another idea and one which might help in solving the budget deficit.
 
1)  How many senior citizens are there in Washington State.
2)  How much does each one receive in social security benefits on average. The ssa.gov website says $2715 per month but this number does not connect with what I have been seeing on tax returns.  For Washington State.
3)  How many senior citizens are on full state nursing home care which is subsidized by the state.
4)  How many total senior citizens are in Washington and on nursing home care.
5)  Same last two questions but related to in-home care.
6)  How much is the average cost of nursing home care for senior citizens.
7)  What is the average cost of nursing home care by the state for senior citizens.
8)  What is the average duration of care for state recipients and other private pay recipients.
9) What is the average age of the starting of nursing home care for senior citizens in Washington State. This would be for Washington State recipients and private pay recipients counted separately.
 
Thanking you in advance for your prompt and courteous response to the email.
 
Sincerely
 
Keith Ljunghammar, EA

keithlj.wordpress.com