Deborah Ann Fox, CPA

10/04/2026

"Parents should consider the implications of different asset classes and discuss their estate plans with heirs in advance."
"Two heirs can inherit equal gross amounts and walk away with very different net outcomes depending on which assets they receive. A Roth IRA passes income tax-free. Traditional IRAs and 401(k)s don’t" -

beneficiaries may be impacted too.

It’s often the stuff you haven’t even thought of that can create the biggest divisions.

10/04/2026

If a combination of appointments, bureaucracy, vigilance and worry about a vulnerable older person — often interspersed with medical emergencies — sounds familiar, it might help to know about a service its providers ruefully call the best-kept secret in elder care.
Independent certified professionals like Ms. Martinelli used to be known as geriatric care managers. About a decade ago, these experts rebranded themselves as aging life care managers. It usually takes a couple of years to become one. Most enter the profession as nurses or social workers; some are physical or occupational therapists or gerontologists.

They can arrange a move to a senior living facility, deal with Medicare and Medicaid, recommend doctors, drive a client to the dentist, and much more.

10/01/2026

"Most investing success comes from surviving your own emotions."

09/25/2026

Shared to warn about the huge potential expense by filing Married Filing Separate (MFS). This is not relevant if you are 63yo or younger and not married. It is relevant other than that. $642 x 12 = an additional $7,704 for Part B per beneficiary x 2 = $15,408 surcharge** As an FYI, MFS can be popular with some who want to keep their finances separate, qualify for a lower student loan repayment, obtain a tax benefit from one spouse with how medical bills, etc.

= Income Related Monthly Adjusted Amount
Surcharge for Part B and Part D
IRMAA operates 2 years in arrears
2026 IRMAA is based upon 2024 tax return
Sharing to draw attention to Married Filing Separate because
Income less than or equal to $109K = std premium - base
$1.00 more adds a surcharge for Parts B & D
Greater than $109K, add $642.20 per month ***
Applies per beneficiary. Avoid surprises. Plan Ahead.
Single and Married Filing Joint - see your base/ surcharge

https://medicare.gov/publications/11579-medicare-costs.pdf

09/23/2026

Pilot Capt. gives his 1st interview since being diagnosed with 8/2025. They decided to share their experience because it is a disease, not a character flaw. Sully encourages acting/testing as soon as you suspect. Sooner you act, the more options there are. - via
Good Morning America

09/23/2026

We plan/fund for retirement. Do you plan for too? A change in cognition, health or mobility? These are hard things to think about and yet it is important that we do, so we can put a plan in place and let others know what we want to do. Better to discuss than s/thing happen and hear "we did not know". Have the conversation. Parent to child or child to parent. Pick up the ball and move it. Here to support you.

Even a $3 million nest egg doesn’t guarantee readiness. Learn why retirement security depends on what your resources can actually do as life changes.

09/23/2026

had a great Fall and I hope you do too.

09/17/2026

Interesting to see 2017 AI projections, 9 years later in 2026. Then/Now.

23 applications for the .

Interesting applications --the possibilities can effect career choice and incomes.

Keep building your skill sets and/or revenue streams.