And the client got a discount! Usually the entrance fee is 1/2 mil per person. Kendal. It's a huge complex and growing. So many (wealthy) seniors live in this town. Nearly all university professors end up at Kendal. Good company, communal dining, events. The fee assures that folks can stay there in stages, as their needs increase. On top of entry fee, the monthly charges are about 4K/mo. The fee is deductible up to a limit, which some years ago was 100K. I couldn't find the current limit on the IRS site.