This critically important reading for disabled individuals and their families considers the following topics in a straightforward, practical manner: -- the extent of deductions and other benefits possible for specialized technology when needed for education, work, recreation, and personal independence; -- costs that may be deducted by employers for training; -- technological modifications and other factors necessary for a handicapped person to work; -- accessing retirement funds without withdrawal penalties if funds are needed to defray the costs of disability; -- deductions by family members or others when a person with a disability has little or no income; -- how deductions for education can be handled.

(a) Design and construction. (1) Each facility or part of a facility constructed by, on behalf of, or for the use of a public entity shall be designed and constructed in such manner that the facility or part of the facility is readily accessible to and usable by individuals with disabilities, if the construction was commenced after January 26, 1992. (2) Exception for structural impracticability. (i) Full compliance with the requirements of this section is not required where a public entity can demonstrate that it is structurally impracticable to meet the requirements. Full compliance will be considered structurally impracticable only in those rare circumstances when the unique characteristics of terrain prevent the incorporation of accessibility features. (ii) If full compliance with this section would be structurally impracticable, compliance with this section is required to the extent that it is not structurally impracticable. In that case, any portion of the facility that can be made accessible shall be made accessible to the extent that it is not structurally impracticable. (iii) If providing accessibility in conformance with this section to individuals with certain disabilities (e.g., those who use wheelchairs) would be structurally impracticable, accessibility shall nonetheless be ensured to persons with other types of disabilities, (e.g., those who use crutches or who have sight, hearing, or mental impairments) in accordance with this section.

This book provides simple self-help information in using the federal, state, and local tax systems to advantage. It will: -- help individuals/families become aware of tax relief for federal, state, and local taxes -- help people who are considering relocating to another state to be aware of the various tax rates and opportunities for tax relief -- help those who are considering relocating for retirement purposes -- help individuals to compare the taxation policies of their home states, and to use this information to encourage their state legislators to provide tax relief measures -- be an invaluable resource for accountants, attorneys, social workers, financial planners, and insurance professionals.