I think it was Benjamin Franklin that said "Nothing is certain in life except death and taxes." I could write and have written many reports on tax implications for farmers, but I don't know that I have written much on the topic of death. And this isn't really on death, but rather on the potential need for long term care in a nursing home which more and more becomes less a place to rehabilitate and more and more, a place for acute care needs and a final home before we pass away.