That was my thinking, that eventually medical needs will kick in. With an entry fee of 1/2 mil., it seemed that the limit suggested by IRS was reasonable. I will ask the nursing home administrator, but I suspect she will tell me "to check with your tax accountant." I am convinced I saw that limit published some years ago, but can't find it now! Should the deduction be taken in the year it was paid, similar to health insurance premiums?