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Gift Planning

Planned Giving

Find out what types of assets make the best planned gifts. Learn about gifts of cash, securities and property.

Bob and Mary Are Giving Smarter and Achieving Their Dreams...Find Out How You Can Too!

Couple posing with two dogs

Bob and Mary first met at Two-Bit Flicks, a 25-cent movie night held on Fridays in Brighton Lecture Hall. When the spring formal hosted by the women's dorm came around, Mary asked Bob to go with her. It was their first "official" date.


The rest, as the saying goes, is history. Or in Bob and Mary's case, it is natural history. That's because Emporia State also introduced them to a lifelong passion for the natural sciences.


Bob and Mary feel Emporia State was the catalyst for the life they've built together. Mary became a science educator for 6th, 7th, 8th and 9th grade students. Bob founded and served as director of the Great Plains Nature Center and became a renowned nature photographer.


Now they want others to have the same opportunity they did. They want to help students come to ESU and discover a passion they can follow for the rest of their lives.


Bob and Mary found a simple and easy way to achieve this dream. When they set up their trust, they named Emporia State as a beneficiary.


What's your dream?


Learn how easy it is to make your dream a reality by naming Emporia State University in your will or trust. Contact Angela Fullen, Director of Planned Giving at the Emporia State University Foundation. She can answer your questions or help you get started. If you have already named Emporia State in your will or trust, let us know. We will make sure your gift does everything you want it to do.


"I would encourage anyone, if they are thinking about doing something like this, to contact the Foundation. For us, it has been a great experience." - Mary Butel


Getting Started is Easy

Not sure how to take the first step? We've got just the thing you need. Download your free Will and Estate Planning Guide. This guide is an easy way to get started on, or update, your estate plan. It will help you explore your options at your own pace. It's free, easy and yours to keep.


Download your copy today or contact Angela Fullen to request a printed copy.



Image of Angela Fullen

Angela Fullen
Director of Planned Giving
Telephone: 620-341-6465
[email protected]

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Friday March 1, 2024

Savvy Living

Savvy Senior

Medicare Surcharges When Income Changes

I currently have high Medicare premium surcharges due to my past income. My income has dropped since I retired and I can no longer afford the premium surcharges. Is there a way to appeal my Medicare premium surcharges?

If you are paying higher premiums for Medicare Part B and Part D and you have experienced a life-changing event that affects your adjusted gross income (AGI), you should contact Social Security. After verifying your change in income, Social Security may make an adjustment to your premium which can reduce your monthly cost. Here is what you should know.

Medicare Surcharges


Many retirees do not realize that monthly premiums for Medicare Part B (coverage for doctor's services and outpatient care) and Part D (prescription drug coverage) are based on your modified AGI from two years earlier. To determine your 2023 Medicare premium, Social Security uses the income from your 2021 tax return. In the intervening two years, however, your life can change. Sometimes, those changes are enough to convince Social Security that your Medicare premium should be reduced.

Part B's standard monthly premium in 2023 is $164.90 for individuals earning $97,000 or less or joint filers earning $194,000 or less. Anyone whose income exceeds the thresholds pays a higher premium, known as an Income-Related Monthly Adjustment Amount (IRMAA).

The higher monthly premiums rise steadily from $230.80 to $560.50 through five income tiers. The same tiers apply to IRMAAs for Medicare Part D, with enrollees paying an extra $12.20 to $76.40 per month depending on their income.

About 7% of higher-income Medicare beneficiaries pay a surcharge on their monthly Part B or Part D premiums.

Reasons for Appealing


In certain situations, outlined below, Social Security will recalculate your premiums – known as a redetermination – for Part B and Part D, particularly if the agency based the cost on a tax return that was later amended.

Otherwise, there are seven life-changing events that qualify for a redetermination if they impact your income, including the following: marriage, death of a spouse, divorce or annulment, reduced work hours or retirement, involuntary loss of income-producing property, the loss or reduction of some types of pension income and an employer settlement payment due to the employer's bankruptcy or reorganization.

How to File a Claim


To request Social Security for a redetermination, you must complete Form SSA-44 (SSA.gov/forms/ssa-44-ext.pdf) and include supporting documents, such as the death certificate for a spouse or a letter from a former employer stating that you are now retired. If you filed your federal income tax return for the year that your income was reduced, you will also need to provide a signed copy.

A decision usually takes a few weeks. If your request is approved, Social Security will refund you for the additional premiums paid by adding it to your next benefit payment. If you are on Medicare but have not started collecting Social Security, you receive a credit on a future invoice.

If your request for a redetermination is denied, there are three levels of appeals available to you: the Office of Medicare Hearings and Appeals, the Medicare Appeals Council and the federal district court where you reside.

For more information on the premium rules for high-income beneficiaries see SSA.gov/benefits/medicare/medicare-premiums.html.

Published March 17, 2023

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