The early nineteenth century witnessed the initial stages of the home health care industry that offered qualified nurses to take care of the poor and sick in their homes. In 1909 when Metropolitan Life Insurance Company started to write policies that comprised of home health care, this industry became very popular. This company is credited for paying the first compensation for home health care industry. This gave rise to the birth of organized home health care.The Great Depression in 1929 caused several businesses along with home care industry a lot of hindrances and struggle. This went on till the follow-up visits made by nurses after hospital discharge became reimbursable by the Medicare Act of 1966. The home care industry became most feasible and practical when Medicare in an attempt to reduce hospitalization costs set up DRG’s program (Diagnostic Related Group). This laid down that some disease or hospital practice needed a certain stay period. So the discharged patients were more sick compared to their DRG counterparts.The story does not finish with DRGs. This in fact was the commencement of patient care vs. medical ethics debate. This subject shall be soon addressed in the present health care reform segment. The price of health care is the issue. Questions like how much does a human life cost and how long one should pay for keeping alive a person after he ceases to be a contributor to the society need to be addressed.Home health care industry needs to answer these questions. The main intention of the DRG programs was to cut down the hospital stay in order to lower hospitalization costs. Thus this becomes a challenge to the agencies. But gradually home care started becoming expensive. The Balanced Budge Act of 1997 hand one major side effect. It limited the benefit days to the patients under home health care thereby lowering the compensations to the various home health care agencies. This resulted in many of these agencies going out of business.The price to take care of a patient will always stay an issue. There was a growth of nosocomial diseases in hospitals that lead to heavy health care costs. Patients started getting discharged in a much sicker condition than before. This put additional burden on the family of the patient to make available good care once the family member is home. Also majority of the people were working. Home health care agencies that provide services were unable to discharge patients when they exceed their Medicare days if they are in a bad condition or its not safe to depart from them without any nursing services.In case the home care agency declines admission of a patient who seems sicker than the number of reimbursement days allowed by the government, the patients’ family does not have too many choices. In case of the patient being discharged without any adequate follow-up care, the patients’ family can seek services of a qualified agency that could strain on emergency room visits and re-hospitalization leading to more compensation issues. Such questions are difficult to answer more so in cases where cost is to be taken care of. But, as time passes, such questions will continue to haunt till there are satisfactory answers to them.

With the recent concerns of Covid-19 virus, known also as the Corona virus, business’ have needed to adapt to new ways to conduct business. One way to adapt is to add additional services in response to needs. Another is to adjust how things are done.The concerns regarding spreading viruses and bacteria is a real concern and it has definitely been brought to the top of nearly everyone’s mind due to the global pandemic of the Corona virus. People are increasing the social distancing between themselves and some areas bars and restaurants have been closed down and people have are instructed to stay home to help prevent spread of the virus.For real estate in most places the buying of homes and condos continues and as a result home inspections continue as well. For home inspections it is recommended that very few people attend the home inspection and of course stay at least 6 feet apart. No more hand shaking when the inspector meets the home buyer. Inspectors are washing hands more frequently and applying hand sanitizer frequently. Many are wearing gloves and face masks. Face masks are to be worn really only if one is sick or tending to someone who is known to be a carrier of the virus. If a buyer or home inspector is sick they should stay at their own home to help prevent spread. Usually home buyers are not right next to the inspector som there is low risk of transmission. So the change of how the home inspection is conducted has not varied much.The concern is largely from the home buyers having concerns about moving into a home that may somehow be infected. This naturally is concerning because the new home owner does not know who was in the home just prior to their moving in, This has sparked new services from home inspection companies.One such new service is fogging or physically applying a disinfectant to the home to help kill bacteria and viruses. Application is done after the sellers have moved their stuff out and before the new owners put their stuff in. Habitation Investigation is offering the service at no charge to their home buying clients though a “sister company” Environmental Consultants of Ohio. This service helps home buyers feel better about not only looking at home, also with moving into a home where strangers recently occupied.Two roles of home inspections is to provide information to the home buyer so they can make an informed decision and to help remove many of the unknowns that exist when home buying. The disinfectant is another way to help reduce the concern of the unknown. Of course it does not prevent the home from getting “infected” after the treatment, it does provide some peace of mind.

The Enterprise Investment Scheme (EIS) has been designed by the UK Government to encourage private investment into small, high risk trading companies by offering a range of tax incentives.Providing the underlying investments made by the EIS are held for at least three years (for Income Tax relief and tax free growth), the current tax reliefs available for UK investors are:30% upfront Income Tax relief up to maximum investment of £1 million, which can be carried back to the previous tax year100% Inheritance Tax relief (provided the investments have been held for at least 2 years at time of death)Capital gains tax deferral for the life of the investmentTax-free growthTax relief from investment lossesIf you are looking to invest across a range of EIS managers and would like a simple way of administering your investments, the scheme has been designed with you in mind.EIS may be right for you if any of the following statements apply:· You have significant savings and want to diversify your investments while benefiting from the tax incentives· You are keen to benefit from the growth potential offered by investment in smaller companies· You would like to reduce the potential Inheritance Tax due on your estate· You would like to reduce your Income Tax liability· You want to defer a capital gain· You have a significant pension fund but are now exposed to the Annual Pension and/or Lifetime Allowance· You have elected for Pension Enhanced Protection or Fixed Protection· You want a tax efficient savings vehicle without the restrictions attached to pensions· You are a UK resident non domicile and would like to remit overseas income and capital gains tax freeWe believe that EIS/SEIS portfolios are the investment of choice if you want to make larger contributions to fund your retirement in a tax efficient manner.However, the tax benefits of investing should be your secondary and not primary reason for investing. EIS (and SEIS) is designed to provide an excellent investment opportunity in its own right.Direct Application:Investors can choose to invest via an offer to purchase new shares directly into an EIS qualifying company. The biggest benefit of this option is that the investor has direct control over the investment. However, not many people have the skills needed to carry out the necessary due diligence needed and the lack of thorough due diligence carries exceptionally high risk.Investors who are seeking a more diverse portfolio may find this investment option a little less attractive as “all their eggs will be in one basket”. Additionally, the same benefit (more control) can also be a drawback as investors will not have the benefits of working with professional advisers.A discretionary service:This option allows investors to invest their EIS/SEIS money through a discretionary manager. For most investors the attractive aspect of this option is access to professional advice and information via trained and qualified personnel and recommended by a financial adviser. An adviser will likely simplify the investment process by handling special paperwork and dealing with other details.However, as with a direct investment, the client is likely to be invested in a small number of companies and very exposed to the fluctuation in valuationA platform:You can use a platform offering EIS/SEIS solutions for EIS/SEIS investors, helping to simplify the EIS investment process. From those looking at longer term investment (perhaps for those considering inheritance tax (IHT)) to those looking for more “asset focused” investments, to those considering Seed EIS investment.With the availability of a wide range of managers, clients and advisers can significantly reduce risk with greater diversification all within one application form.