Exhibit 1: CPA ElderCare Services
Direct Services


  • Receive, deposit and account for client receipts.
  • Ensure expected revenues are received.
  • Make appropriate disbursements.
  • Submit claims to insurance companies.
  • Confirm accuracy of provider bills and appropriate reimbursements.
  • Protect the elderly by controlling checkbook and other assets.
  • Provide income tax planning and return preparation.
  • Provide gift tax return preparation.
  • Prepare employment tax returns for caregivers and other household help.


  • Arrange for transportation, housekeeping and other services.
  • Manage real estate and other property.
  • Visit and report on elderly on behalf of children in distant locations.

Assurance Services


  • Review and report on financial transactions.
  • Test for asserters’ adherence to established criteria.
  • Review investments and trust activity.
  • Audit third-party calculations, such as pension, insurance and annuity payouts.
  • Review reports from fiduciaries.


  • Measure and report on care provider performance against established goals.
  • Evaluate and report on the performance of other outside parties, such as contractors.

Consulting Services


ElderCare planning for

  • Housing and support service needs.
  • Declining competency.
  • Death or disability of one or both spouses.
  • Alternative costs of retirement communities and other housing.
  • Housing and care alternatives.
  • Services available in the community.
  • Estate planning.

Fiduciary planning for

  • Financial power of attorney.
  • Health care power of attorney.
  • Guardianship.
  • Trusteeship.
  • Living wills.
  • Advanced medical directives.

Evaluation of health care financing options for

  • Medicare and Medicaid.
  • LTC insurance.
  • Medigap insurance.
  • HMOs.
  • Annuities.
  • Viatical insurance settlements.
  • Reverse mortgages.
  • Sale/leaseback of home.
  • Flexible spending accounts.


Family facilitation

  • Mediate/arbitrate family disputes.
  • Provide objectivity for highly emotional issues.
  • Act as a “go-between” between parent and child.

Coordination of support and health care services

  • Lead a team of health care, legal and other professionals.

Other consulting services

  • Help family monitor care.
  • Establish standards of care expected.
  • Communicate expectations to care providers.
  • Establish performance measurement systems.


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