1. National Alliance for Caregiving, www.caregiving.org/data/caregivingusallagesexecsumpdf.

2. NACCRRA, Parents and the High Price of Child Care, 2009 Update, www.NACCRRA.org/docs/publications/supporting-docs/parents-and-the-high-price-of-child-care-2009-update/executive-summary.pdf.

3. Ibid.

4. Metlife Mature Market Institute, The 2009 MetLife Market Survey of Nursing Home, Assisted Living, Adult Day Services, and Home Care Costs, www.maturemarketinstitute.com

5. IRC Section 129 (e) (1) and as defined under Section 21 (b) (2).

6. 23 IRC Section 21 (b) (2).

7. 24 IRC Section 21 (b) (1).

8. IRC Section 21 (b) (1) (A, B, C).

9. IRC Section 21 (b) (2) (c) (d).

10. IRC Sections 129 (d) (2) and (8).

11. The notification must include a description ...

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