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Continuing Care Retirement Communities (CCRCs) offer various entrance fee structures to accommodate different financial preferences and needs. Here’s an overview of the primary options:


💰Continuing Care Retirement Community (CCRC) Entrance fee refund options

  1. Non-Refundable Entrance Fees
    • Description: Residents pay a lower upfront fee that is not refunded upon leaving or passing away
    • Financial Implication: This option typically results in a lower initial cost but offers no return of the entrance fee
    • Example: A resident pays $100,000, and upon departure or death, no portion is refunded
  2. Refundable Entrance Fees
    • Description:Residents pay a higher upfront fee, with a portion refunded to their estate or heirs upon leaving or passing away
    • Refund Options:
      • Declining Balance: The refundable amount decreases over time, often by a fixed percentage each year, until it reaches zero after a certain period.
      • Return-of-Capital: A fixed percentage (e.g., 50% to 90%) of the entrance fee is refunded regardless of how long the resident stays.
    • Financial Implication:While the initial cost is higher, this structure provides a return of part of the entrance fee, which can be beneficial for estate planning.
  3. Partially Refundable Entrance Fees
    • Description: A hybrid approach where a portion of the entrance fee is refundable, and the rest is non-refundable.
    • Financial Implication: This option offers a balance between lower initial costs and some return of the entrance fee.

📊 Financial Considerations

  • Cost Comparison Refundable options generally involve higher entrance fees. For instance, a 90% refundable fee might be significantly more expensive than a non-refundable fee.
  • Tax Implications Refunds received may be subject to income tax, especially if the resident previously deducted the entrance fee as a medical expense.
  • Estate Planning Refundable fees can be advantageous for estate planning, as they provide a return to heirs.

🏡 Additional Payment Plans

CCRCs may also offer different care models:

  • *Life Care: Higher entrance fee with a fixed monthly fee that covers all levels of care.
  • *Modified: Lower entrance fee with a set number of days of higher-level care; additional care incurs extra cost
  • *Pay-as-You-Go: Lowest entrance fee with costs for higher-level care billed as needed.

⚠️ Important Considerations

  • *Community Financial Stability: It’s crucial to assess the financial health of a CCRC, as some have faced bankruptcy, potentially jeopardizing residents’ funds.
  • *Refund Conditions: Refunds may depend on the reoccupation of the unit, and there could be delays or conditions attached.
  • *Tax Treatment: Portions of refundable fees may be taxable if they were previously deducted as medical expenses.

If you’re considering a CCRC in Naples, Florida, I can help identify local communities and provide more detailed information on their entrance fee structures. Let me know if you’d like assistance with that. Please give us a call at 239-595-0207

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