Serving elderly clients.

• Author: Lewis, George

Aged clients have special needs that tax advisers should be prepared to serve. A recent column (see Schulman, Personal Financial Planning, "Taxation of Older Adults," TTA, July 2003, p. 421) explored tax issues affecting older taxpayers.

Mental Health Issues

These taxpayers may also have mental health issues. A client who is displaying symptoms of extreme depression (or even dementia) may present special problems. A depressed client may be unable to think rationally about tax and financial issues; "do whatever you wish" is a common response. But the solution the tax adviser selects may not actually be what the client wants; in a depressed state, the client may simply cease to care. If the client is exhibiting signs of dementia, there is some question as to whether the time is right to transact tax or financial matters at all.

Physical Health Issues

A client's physical abilities are also important. Office choirs should be comfortable for the elderly; arm choirs aid in sitting and standing. Office lighting should be neither too dim nor too bright. How long is the walk from the parking lot (if any) to the consultation area? Does the client have hearing problems?

Practitioner Knowledge

In addition, a tax adviser should be well versed in Medicare and Medicaid issues. The AICPA's CPA...