When plan your estate, you make preparations for actions that will take place after you are gone, but you should also address the period of time that will precede your passing. Learn more about advance directives for health care in this presentation.

1. What Are Advance Directives for Health Care? www.FrankKraft.com 1
“When plan your estate, you make preparations for actions
that will take place after you are gone, but you should also
address the period of time that will precede your passing.”
WHAT ARE ADVANCE
DIRECTIVES FOR
HEALTH CARE?
PAUL A. KRAFT
Indiana Estate Planning Attorney

2. What Are Advance Directives for Health Care? www.FrankKraft.com 2
The process of estate planning is often
perceived as something that is purely
financial in nature. There is no question
about the fact that you have to arrange
for the distribution of your resources after
you pass away when you devise your
estate plan. At the same time, there are
other important considerations.
When plan your estate, you make
preparations for actions that will take
place after you are gone, but you should
also address the period of time that will
precede your passing. Unfortunately,
many people become unable to communicate medical decisions toward the end.
You can address this when you are planning your estate.
INCAPACITY PLANNING
Every well constructed estate plan should address the possibility of latter life
incapacity. Health care matters will be part of the equation, and you can let your
wishes be known if you execute legal documents called advance directives for
health care.
One of these advance directives is a living will. Just about everyone has heard of

3. What Are Advance Directives for Health Care? www.FrankKraft.com 3
the estate planning document called the last will or last will and testament. That
document is used to express final wishes with regard to asset distributions, but a
living will has nothing to do with monetary matters.
The medical community can do some amazing things during our current era
given the state of technology. In many cases, people who are in terminal
conditions with no hope of recovery can be kept alive indefinitely through the
implementation of artificial life-sustaining measures. Feeding tubes, artificial
hydration, mechanical respiration, and other techniques can be utilized in many
cases.

4. What Are Advance Directives for Health Care? www.FrankKraft.com 4
There are many people who would rather let nature take its course, and others
would prefer to allow the utilization of these measures. This is a very sensitive
subject, and the decision is a personal one.
If you do nothing to prepare for this eventuality, there can be disagreements
among family members with regard to the appropriate course of action, and
your own true wishes may not be honored.
You can prevent this through the execution of a living will. You can state your
preferences with regard to the utilization of life-sustaining measures in your
living will.
Generally speaking, the living will is going to focus on the subject of the
utilization of techniques and devices that would prolong your life if there is no
hope of recovery. There are other types of medical situations that could present
themselves.
To account for these scenarios, you could include another advance directive for
health care called a durable power of attorney. These documents are sometimes
called health care proxies. With a durable power of attorney for health care, you
name an agent. This person would be legally empowered to make medical
decisions on your behalf if you become unable to make them yourself.
When you think about incapacity, you may envision physical incapacity, and of
course many people do experience this condition before they pass away.

5. What Are Advance Directives for Health Care? www.FrankKraft.com 5
However, there is also the matter of mental incapacity.
The Alzheimer's Association is a very good source of information about the
disease. We have all heard of Alzheimer's, but is widespread nature is rather
surprising. According to research that has been conducted by the Alzheimer's
Association, approximately 45 percent of people who are 85 years of age and
older have contracted the disease. Clearly, this is a looming threat, you can
prepare yourself in advance if you execute advance directives for health care.

6. What Are Advance Directives for Health Care? www.FrankKraft.com 6
CONCLUSION
A well-constructed, comprehensive estate plan will take a 360 degree approach.
Of course you want to express your final wishes regarding the way you want
your monetary assets distributed, but you should also address end-of-life issues.
Advance directives for health care will be part of the plan. A living will should
include to state your life support preferences, and you can name a health care
decision-maker through the execution of a durable power of attorney for health
care or health care proxy.
Estate planning is one of the basic responsibilities of adulthood, and incapacity
planning is a key component. If you are currently unprepared, action is required.
Estate planning attorneys will typically offer no obligation consultations, so you
can reach out to a licensed professional in your area if you are ready to put a
plan in place.
REFERENCES
American Bar Association
http://www.americanbar.org/groups/real_property_trust_estate/resources/estate
_planning/living_wills_health_care_proxies_advance_health_care_directives.html
Alzheimer's Association
http://alz.org

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About the Author
Paul A. Kraft
Paul Kraft is Co-Founder and the senior Principal of Frank & Kraft, one of the leading law firms
in Indiana in the area of estate planning as well as business and tax planning.
Mr. Kraft assists clients primarily in the areas of estate
planning and administration, Medicaid planning, federal and
state taxation, real estate and corporate law, bringing the
added perspective of an accounting background to his work.
In addition to his practice, Mr. Kraft has lectured extensively
in the areas of living trust planning, Medicaid planning, and
presenting public and private seminars on the importance of
proper estate planning. He has also authored various articles
on estate planning and is a contributing author of LEGACY:
Plan, Protect, and Preserve Your Estate–Practical Answers
from America’s Foremost Estate Planning Attorneys.
Mr. Kraft is a co-founder of the Indiana Network of Estate
Planning Professionals, a charter member of the AmericanAcademy of Estate Planning
Attorneys and a founding member of the National Network of Estate Planning Attorneys. He is
also a member of the Indianapolis Bar Association, including the Taxation, Business Law and
Estate Planning sections; the Indiana State Bar Association, including the section on Taxation
Law; the Indiana CPA Society; and the Estate Planning Council of Indianapolis. Mr. Kraft is
admitted to practice law before the Supreme Court of Indiana, U.S. District Courts, and U.S.
Tax Court.
Frank & Kraft
A Professional Corporation
Attorneys at Law
www.FrankKraft.com
135 N. Pennsylvania Street Suite 1100
Indianapolis, IN46204-2485
Phone: (317) 684-1100
Fax: (317) 684-6111