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3/17/2004
Vol. 1, No. 4
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Professional
Practice |
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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.
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Advocacy |
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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.
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Education & Research |
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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
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Spiritual
Development |
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| 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.
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