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3/17/2004 Vol. 1, No. 4

Professional Practice
 

Rabbi David J. Zucker on the importance of reconciliation at the end of life


MAKE TIME FOR RECONCILIATION

As a chaplain in a long-term-care facility, end-of-life issues come up in conversation with residents and their families. When someone is dying, or has died, it is clear that in many cases there is “unfinished business.” Not infrequently family members regret that they did not take the time, that they did not make a time for reconciliation with the person who died. The survivors continue to carry this burden. As Robert Anderson observed, “Death ends a life, but it does not end a relationship, which struggles on in the survivor’s mind toward some final resolution, some clear meaning, which it perhaps never finds.” (“I Never Sang For My Father”) Once a person has died, we cannot go back and say we want to make peace. It is too late to say, “I’m sorry, I didn’t mean what I said” - or “I regret that we fought, or didn’t find a way to achieve a better understanding.”

While death is the ultimate finality, there is a kind of finality in life as well. Think of the words we speak, and especially the words that we speak in anger. There is no way to retract them. Once spoken, they take on a life of their own. We can murmur phrases like “I’m sorry I expressed that badly” or “that is not what I really meant.” Yet you cannot unsay what you said. We can neither stop, nor turn back the ever-moving wheel of time. Edward Fitzgerald said it well: “The Moving Finger writes; and having writ,/ Moves on: nor all your Piety nor Wit/ Shall lure it back to cancel half a Line,/ Nor all your Tears wash out a Word of it.” (Omar Khayyam 4.71)

Time is elusive and it fleets swiftly. What do we want as our legacy, what do we want as our heritage?

Some matters – and some relationships – will never be resolved. So what? Let that not be a reason for our inaction. We can choose one or two areas (or people) and make an honest effort to resolve our conflicts. Often, when we reach out and show that we are eager for reconciliation and compromise, others will take notice and meet us along the way.

Though we would do so delicately, as chaplains we can have a quiet word with the resident (patient/client) and/or family members to suggest that this may be the opportune moment to seek reconciliation. It might take different forms. Those words may be a simple regret that there has been tension in the family. Or, it may be a time for an apology in a more direct way. As the sage Hillel reminds us, “If not now, when?”


Rabbi David J. Zucker, Ph.D, BCC is rabbi/chaplain at Shalom Park, a continuum of care retirement center in Aurora, CO. A National Association of Jewish Chaplains Executive Board member, he chaired the Executive Planning Committee for the international EPIC Conference (Toronto 2003) and is a member of the Advisory Board of PlainViews.

 

Advocacy
   

The Rev. Lerrill J. White on the clergy housing allowance and IRS status

Chaplains and the IRS


In this issue of PlainViews, we will be looking at a different kind of advocacy issue. With April 15th quickly moving our way, it means the income tax season in the U.S. is upon us. I’d like to pass along some information that I hope might serve chaplains well.

As most of you know, clergy (including chaplains) are usually considered self-employed for most IRS purposes. Those who are ordained can either opt in or out of the Social Security program, and they are also eligible for the clergy housing allowance exclusion. A couple of years ago, a number of you wrote your congressional representatives asking them to preserve the clergy housing allowance. They listened and wrote legislation to protect the clergy housing allowance exclusion, which passed in about a week’s time. Everyone breathed a big sigh of relief.

Many chaplains and their CPA’s, or their workplace benefits managers, have chosen to treat hospital chaplains pretty much as any other hospital employee (except chaplains are allowed to claim the clergy housing allowance). This means that the hospital may be withholding FICA and Medicare tax, as well as income taxes, while also honoring the clergy housing allowance exclusion. This year, it seems, the IRS has decided to make clear the distinctions regarding the self-employed status of chaplains. Therefore, if your hospital withholds Social Security FICA tax, and Medicare tax, you may be ruled as being in a non-minister status which could nullify your claim to your clergy housing allowance. A random percentage of this year’s returns will be automatically checked for this specific issue and, if identified, will receive an automatic flag.

The only way to avoid this problem is to pay the full 15.3% Social Security Self-Employment tax (also known as SECA), which applies to net earnings including housing. You should be able to work out an arrangement with your employer to have them designate 7.65% of your salary as a "Social Security Allowance". This arrangement acknowledges the very high cost of Social Security self-employment tax, and distinguishes it from the chaplain’s spendable income.

This article should not be construed as rendering a professional opinion; rather it is intended to alert chaplains to a possible issue of interest. Should you have any questions about these issues, you should contact your accountant or tax advisor. You may also want to speak with your institution’s accountant or benefits manager. For a more thorough discussion of this issue, you'll find there are several helpful websites.

One of those is found at: www.clergysupport.com/index.cfm?fuseaction=browse&pageid=82.

Another good site is found at: www.t-tlaw.com/cr-12.htm.

The original language is located at: www.taxlinks.com/rulings/1971/revrul71-258.htm.

Up until this year, little attention had been paid to how IRS rulings were applied to healthcare chaplains. This year, it seems, the IRS is paying closer attention. I hope this is helpful. Best of luck! Let me know if you learn anything new or different about this issue. Blessings.


The Rev. Lerrill J. White, Ph.D., B.C.C., is assistant director of Clinical Pastoral Education at St. Luke’s Episcopal Hospital in Houston, TX, and has been the liaison to Health & Human Services for the Association of Clinical Pastoral Education and Association of Professional Chaplains since 1983. Chaplain White is a PlainViews Advisory Board member.

Education & Research
   

The Rev. Dr. Andrew Weaver: Research shows that a relationship with G-d brings comfort during illness

Relationship with G-d is Valued


A positive relationship with G-d that nurtures a sense of self-acceptance, belonging, and attachment provides many people with a source of emotional comfort when faced with a life-threatening illness (Burkhardt, 1994). Chaplains and pastoral counselors often serve as a reminder, or a conduit for this relationship. As those in crisis begin to reflect on the spiritual, chaplains are there to support those reflections, sometimes with prayer, sometimes just by listening and offering support.

Significant research has been conducted on the spiritual beliefs of cancer patients. Many women with cancer speak of how their active and intimate relationship with G-d helps them feel less alone and gives them courage to deal with their disease (Johnson and Spilka, 1991). Breast cancer survivors often speak of G-d as being an ever-present support, constant companion, and confidante who helps buttress their self-esteem and sense of personal control throughout their illness (Gall & Cornblat, 2002). Researchers have also found that survivors who experienced the presence of G-d in their lives reported having a more optimistic attitude toward their life and their survival after a diagnosis of cancer (Gall et al., 2000).

Patients also tend to increase their focus on religious issues and their connection to G-d as their cancer advances. When 231 patients with end-stage cancer were asked what maintained their quality of life, their “relationship with G-d” was the most common response among 28 choices that included “how well I eat,” “physical contact with those I care about,” and “pain relief” (McMillian & Weitzner, 2000). According to these findings, terminal patients maintained their relationship with
G-d in spite of severe functional difficulties and serious physical symptoms. In a study of 108 women in Michigan at various stages of cancer, about half felt they had become more religious since they were diagnosed and none said they were less religious (Roberts, Brown, Elkins, & Larson, 1997).

This research reaffirms the importance of spiritual caregivers. Cancer is just one example of the many challenging illnesses and crises our patients and clients face. Given the serious nature of the disease, these findings are a good indicator of how people rely on G-d and spiritual support to see them through their most difficult times.

Chaplains and other spiritual care professionals may wish to share these findings with healthcare administrators or other supervisors. In today’s bottom-line driven healthcare system, hard data can be an important tool in demonstrating the value of spiritual care.

REFERENCES
Burkhardt, M.A. (1994) Becoming and connecting: Elements of spirituality for women. Holistic Nursing Practices, 8(4), 12-21.
Gall, T.L., MIguez de Renart, R.M., Boonstra, B. (2000). Religious resources in long-term adjustment to breast cancer. Journal of Psychosocial Oncology, 18(2), 21-38.
Gall, T.L., & Cornblat, M.W. (2002). Breast cancer survivors give voice: A qualitative analysis of spiritual factors in long-term adjustment. Psycho-Oncology, 11, 524-535.
Johnson, S.C., & Spilka, B. (1991). Coping with breast cancer: The role of clergy and faith. Journal of Religion and Health, 30, 21-33.
McMillian, S.C., & Weitzner, M. (2000). How problematic are various aspects of quality of life in patients with cancer at the end of life? Oncology Nursing Forum, 27(5), 817-823.
Roberts, J.A., Brown, D., Elkins, T., & Larson, D.B. (1997). Factors influencing views of patients with gynecological cancer about end-of-life decisions. American Journal of Obstetrics and Gynecology, 176(1), 166-172.


Andrew J. Weaver, Ph.D. is a United Methodist minister and licensed clinical psychologist. Dr. Weaver is presently the director of pastoral research at The HealthCare Chaplaincy in New York City. He is responsible for coordinating the research activities of some 39 chaplains in 18 healthcare institutions in New York. Dr. Weaver is also a member of the PlainViews Advisory Board.

Spiritual Development
   
Mary Ragan, Ph.D., on Diving Into the Wreck. How are chaplains coping with their increasing need for self-healing as they daily confront pain and trauma?

Diving Into the Wreck – Part 2
All in Due Time

This week Mary Ragan, Ph.D., director of the Psychotherapy and Spirituality Institute in New York City, continues her discussion of the traumas confronted by chaplains and options for self-healing. The essay’s title, “Diving Into the Wreck,” is taken from the poem of the same name by Adrienne Rich, who writes:
I came to explore the wreck.
The words are purposes.
The words are maps.
I came to see the damage that was done
And the treasures that prevail.
[in The Fact of A Doorframe. Norton, 1984]

Since clergy and other religious professionals are often first-responders in trauma situations, issues of self-care and nurturance become ever more urgent. Helpers in general, and clergy in particular, tend to be slow to recognize their own needs and to respond effectively in a timely manner. While it is generally true that more immediate interventions facilitate a better prognosis for healing, it was also made clear in this chaplains’ group [who were all involved in large-incident trauma—many in the World Trade Center tragedy—and met monthly with the author beginning in fall 2003] that many of them would have been unable to deal with the aftermath of 9/11 before now. They needed distance from the event and an opportunity to understand what had happened to them in a private way before “going public.”

For some, speaking of the experiences related to these catastrophic events could only be done effectively with those who had shared the same experience. They were especially sensitive to any kind of conversation that suggested an exploitation of the pain of others through telling the story in any way that capitalized on its dramatic content without protecting the sacred privacy of both the living and the dead.

Carrie Doehring’s book Taking Care is a helpful resource regarding the issues of self-care. The challenge of staying in touch with the humanity of the other and with one’s own humanity by monitoring movements toward disengagement or merger is clearly presented in her work.


Mary Ragan Ph.D., CSW is a senior staff therapist at the Psychotherapy & Spirituality Institute in New York City. She is an adjunct faculty member at General Theological Seminary and Fordham University. The subject of her doctoral dissertation was the psychotherapy of traumatic grief.





spacer 3/17/2004 Vol. 1, No.4
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Professional Practice
Rabbi David J. Zucker on the importance of reconciliation at the end of life
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Advocacy
The Rev. Lerrill J. White on the clergy housing allowance and IRS status
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Education & Research
The Rev. Dr. Andrew Weaver: Research shows that a relationship with God brings comfort during illness
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Spiritual Development
Mary Ragan, Ph.D., on Self-Care for Trauma First-Responders: All in Due Time
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