Q. Some of my friends and acquaintances are having memory problems. Most are suffering from Alzheimer’s disease. In keeping up my relationship with them, how can I most effectively communicate given their limitations? 

Let’s begin by talking about Alzheimer’s Disease. So, what is it? According to the National Institute on Aging, it is “a brain disorder that slowly destroys memory and thinking skills, and eventually, the ability to carry out the simplest tasks.” It most often affects older adults, so age is a risk factor. More than seven million Americans are living with the disease, according to the Alzheimer’s Association 2025 report. With the increase of our older population, that number will only grow. It is the seventh leading cause of death.

Now to your question. I had a recent conversation with a 15-year-old whom we’ll call Sally. Her perspective might be helpful.

Sally has a loving relationship with her 88-year-old grandmother, whom she describes as frail and remembers nothing from the present and lots from the past. She notes that her grandmother easily gets confused and may even forget to eat. She cannot be left alone since she tends to wander and is prone to falling. Her grandmother has a full-time care provider and has been diagnosed with Alzheimer’s disease.    

My question to Sally was: “How do you make this relationship work?” She told me her story, filled with experiences, philosophy and advice. 

Addressing the memory problem. Sally video chats with her grandmother regularly in addition to visits, which might be a few hours or the better part of the day. She said, “If I didn’t see her so much, she wouldn’t remember me.” And added, “Of course, she always recognizes me and seems to forget the bad things.” For example, her grandmother recently had hip surgery and doesn’t remember her physical limitations, trying to do things that may lead to a fall. In helping her, Sally feels like she needs to be her grandmother’s second brain, but adds, “It’s important to never make that person feel like they need a second brain.”

The conversation. Sally said she typically initiates the conversation as she would with anyone, asking, “How are you”? “What have you been up to?” What typically follows is a question about something her grandmother loves, such as her favorite horse at her family farm or her current constant dog companion.  Sally noted that she never runs out of questions because her grandmother doesn’t remember the questions asked. So, Sally may repeat the same question to her grandmother, not sequentially but intermittently. Asking the same question with the same answer is just fine with Sally.   

Feeling normal. “I treat my grandmother as if she didn’t have the disease. I want her to feel normal, even if it’s just for a minute,” she said. It was important to Sally that her grandmother not feel invisible. She said, “Even with the repeated same answers, it’s important to be attentive and interested.” And adds, “Act as though you heard what that other person is saying for the first time.” Additionally, Sally suggests that others should always direct questions to the person with the disease rather than to someone who may be accompanying the individual.     

Advice from Sally

Don’t assume those with the disease are no longer aware.  They need to be included.  
Don’t make them feel invisible.
Don’t take things personally if the person doesn’t remember you. What is important is that you are with them.
Even though they may not remember you, you are making a difference.
Money and gifts don’t matter; family and friends do.
Know the brain can register when you are happy.  If you are not treated well, you can easily become sad and depressed. 
Be clear and simplify. Instead of saying Tom’s nephew is visiting, say our cousin Gary Smith will be visiting. Say the name of the person. 
You can set a standard. When others observe you, they can get the message, and there will be a chain effect.

I asked Sally for keywords that we need to remember in relation to a loved one with Alzheimer’s disease. Here they are – “patience, inclusion, positivity, acknowledgement, encouragement, caring and love.” Finally, I asked, “Do you feel you are making a difference?”

“Of course, I am,” she said. 

Here are some additional tips from the Alzheimer’s Association: Ask yes or no questions. For example, ask, “Would you like some coffee?” rather than “What would you like to drink?” Avoid criticizing, arguing or correcting and maintain eye contact to show you care about what that person is saying. For more communication tips, see the National Institute on Aging. 

I told Sally that with her insight, compassion, empathy and problem-solving ability, she will be successful in whatever she chooses to do with her life…and others will benefit. 

Stay well, everyone, and know small acts of kindness matter.   

Helen Dennis is a nationally recognized leader on issues of aging and the new retirement with academic, corporate and nonprofit experience. Contact Helen with your questions and comments at Helendenn@gmail.com.  Visit Helen at HelenMdennis.com and follow her on facebook.com/SuccessfulAgingCommunity

By Anna-Louise Jackson, Bankrate.com

The house always wins in gambling, and soon it could feel like Uncle Sam does too. That’s because gamblers face what amounts to a tax hike beginning in 2026: They’ll no longer be able to deduct the full amount of their wagering losses.

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New rules included in the massive tax bill that was signed into law in July will reduce the tax deduction gamblers can claim on their losses, from 100% to 90%, starting next year.

Consider this: If a gambler wins $20,000 and loses $20,000 in the same year, this change in tax law affects how much of those losses they can deduct:

—In tax year 2025, before the new rule, the taxpayer can deduct the full $20,000 in losses.

—In tax year 2026 and beyond, the taxpayer can only deduct 90% of their losses, or $18,000.

Even though that gambler broke even, the change in tax law will increase their taxable income by $2,000 — an amount that could potentially push the taxpayer into a higher income tax bracket. Of course, the higher stakes the gambler, the more significant the tax hike will be.

But gamblers may have luck on their side: Less than one month after President Donald Trump signed the bill into law, Republicans and Democrats drafted legislation to undo this tax change.

“There is enough concern that there is a reasonable chance that this provision will be undone before it goes into effect,” says Kasey Pittman, managing director of tax services at Cherry Bekaert, an accounting and advisory firm.

That said, taxpayers shouldn’t bet the house that this recent tax change will be reversed and should instead prepare for their betting income to receive a different tax treatment starting next year. Here’s what you need to know.

What is the new tax rule on gambling losses?

Among the many tax-related changes included in the massive “One Big Beautiful Bill” was a short provision outlining the “extension and modification of limitation on wagering losses.”

The changes are a bigger deal to gamblers than the brief amount of text might suggest.

Beginning in 2026, you can only claim a deduction equal to 90% of your wagering losses. That will mark a change from current tax law, which allows gamblers to deduct 100% of losses. What won’t change is that the amount of losses you are able to deduct can’t exceed the amount of your gains.

Reducing the amount of claimable losses from 100% to 90% is “detrimental” to gamblers, says Andrew L. Gradman, founder of the Law Office of Andrew L. Gradman, APC.

It’s notable that Republican lawmakers are already trying to repeal this tax law change, which shows how broadly unpopular it is, he says. “It’s pure cruelty to gamblers,” Gradman says.

How to report gambling gains and losses

The tax rules for casual gamblers were already rather complex, with rules that apply to winnings from lotteries, raffles, horse races, casinos, online betting, cash winnings and the fair market value of prizes. The amount of reportable winnings depends on how you won the money, with the amount varying whether you won big at a slot machine or in a poker tournament, for example. (Here’s the IRS page on gambling income and losses.)

If your gambling earnings meet certain thresholds, a payer is required to issue you a Form W-2G for those winnings that are subject to federal income tax withholding. That said, you’re required to report all gambling winnings, even those that didn’t necessitate a tax form.

But gambling losses are treated differently. Taxpayers can only deduct gambling losses if they itemize their deductions and keep a record of winnings and losses. What’s more, the amount of losses you deduct can’t be more than the amount of gambling income you reported. That means that even if you’re a net loser for the year, you can only claim losses up to the amount of your winnings.

Gambling losses: Standard vs. itemized deductions

When sitting down at a blackjack table, you might not think about your income taxes. But whether you take the standard deduction or itemize your deductions actually makes a big difference, since you can only deduct your losses if you itemize.

And the massive new tax bill made permanent the much larger standard deduction created under the Tax Cuts and Jobs Act of 2017, and added an extra inflation boost for 2025. Thus, the standard deduction for 2025 is:

—$15,750 for single filers and those married filing separately

—$23,625 for head of household filers

—$31,500 for married filing jointly filers

With the larger standard deduction now permanent, that puts many gamblers in a predicament. For the vast majority of taxpayers, it will make more sense to take the standard deduction. But you can only deduct gambling losses if you itemize deductions, meaning that casual gamblers who take the standard deduction get “the worst treatment” tax-wise, Gradman says.

Even though gambling income is included in their gross income, casual gamblers who take the standard deduction can’t claim losses, Gradman says. “The IRS has these folks in a ratchet: Wins are taxable, but losses don’t mitigate those taxes,” he says.

In fact, the tax law discourages gamblers who take the standard deduction from tracking their losses because there’s no benefit, Gradman says.

Whether or not it makes sense for a taxpayer to itemize their deductions will depend on many factors beyond wagering gains and losses, Pittman notes. And the new tax bill may encourage some taxpayers to itemize, thanks to a temporary boost in the SALT (state and local taxes) deduction limit to $40,000, from $10,000 previously.

Because of the various nuances of tax law, casual gamblers who are lower-income are already far more likely to claim the standard deduction and will continue to miss out on the opportunity to claim their losses, Pittman says. The tax law for gambling gains and losses was already difficult to navigate for tax efficiency of deductions, she adds. “Now it’s become more difficult beginning in 2026,” she says.

Meanwhile, casual gamblers who itemize their deductions are in a better position tax-wise, Gradman notes, but they still lose out with the change in tax law that reduces the amount of losses they can claim. Because gamblers will be limited to claiming only 90% of the amount of their losses and only up to the total amount of their gains, that will increase their taxable income, Pittman adds.

How to manage gambling winnings and losses with the tax changes

As evidenced by the outcry to this provision in the tax bill, there’s reason for gamblers to be optimistic that what amounts to a tax hike on winnings could be rolled back before it takes effect in January. But passing legislation to undo prior legislation isn’t as easy as it might seem, Pittman cautions.

“Those who may be affected by this legislation should be hopeful, but it’s certainly not something they should count on as a certainty,” Pittman says.

Whether the intention behind the provision was to discourage gambling or to generate revenue — or a mix of both — is difficult to ascertain, but the nonpartisan Congressional Budget Office has estimated it will raise more than $1.1 billion over the course of a decade.

Gamblers should keep an eye on developments heading into 2026, while there are ways to be tax savvy when at the casino or beyond.

For casual gamblers who take the standard deduction, Gradman advises the following steps:

—Group gambling activities into “sessions,” which could be one day at the casino.

—Net wins against losses within each session so you’re left with net-income or net-loss sessions.

—Add up the net-income sessions and report this amount for your gambling winnings on Form 1040, Schedule 1.

—Ignore the net-loss sessions as they don’t provide any benefit.

Casual gamblers who itemize their deductions should take the same steps 1-3 as above, Gradman says, with the following additional steps:

—Add up the net-loss sessions, and report the amount of this loss as “other itemized deductions” on Form 1040, Schedule A.

—Only include total losses up to total income from income sessions.

And if you are the type of person who thinks about tax efficiencies while gambling, tax law may be a factor to consider when deciding whether to hold ‘em or fold ‘em at the table. That’s because there are some “perverse” incentives to continue playing and “throw good money after bad,” Gradman says.

Finally, many gamblers rely on casinos to report the amount of their winnings to the IRS. While the new law reduces the value of losses and may make taxpayers even less motivated to keep records, there can be benefits to doing so, he adds.

©2025 Bankrate.com. Distributed by Tribune Content Agency, LLC.

By MICHELLE CHAPMAN, Associated Press Business Writer

Disney’s profit and revenue climbed in its fiscal third quarter as the entertainment company continued to add subscribers to its streaming service and see strength at its domestic theme parks.

It also raised its full-year adjusted earnings forecast on Wednesday.

The Walt Disney Co. earned $5.26 billion, or $2.92 per share, for the three months ended June 28. A year earlier it earned $2.62 billion, or $1.43 per share.

Tourists stroll by the World of Disney store at Disney Springs shopping and entertainment district Tuesday, Aug. 5, 2025, in Lake Buena Vista, Fla. (AP Photo/John Raoux)

Excluding certain items, earnings were $1.61 per share. This easily beat the $1.46 per share analysts polled by Zacks Investment Research were looking for.

Revenue for the Burbank, California, company totaled $23.65 billion, falling slightly short of Wall Street’s estimate of $23.68 billion.

Last night the NFL announced that it had entered into a nonbinding agreement with ESPN, which Disney owns. Under the terms, ESPN will acquire NFL Network, NFL Fantasy and the rights to distribute the RedZone channel to cable and satellite operators and the league will get a 10% equity stake in ESPN.

Revenue for Disney Entertainment, which includes the company’s movie studios and streaming service, edged up 1%, while revenue for the Experiences division, its parks, increased 8%.

Disney’s direct-to-consumer business, which includes Disney+ and Hulu, posted quarterly operating income of $346 million compared with a loss of $19 million a year ago. Revenue climbed 6%.

The Disney+ streaming service had no change in paid subscribers domestically, which includes the U.S. and Canada. There was a 2% rise internationally, which excludes Disney+ HotStar.

Total paid subscribers for Disney+ came to 128 million subscribers, up from 126 million in the second quarter.

Disney+ and Hulu subscriptions totaled 183 million, up 2.6 million from the second quarter.

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In the fourth quarter, Disney anticipates that total Disney+ and Hulu subscriptions will increase more than 10 million compared with the third quarter, with most of the increase coming from Hulu due to the expanded Charter deal, CEO Bob Iger and Chief Financial Officer Hugh Johnston said in prepared remarks.

The company expects a modest increase in the number of Disney+ subscribers in the fourth quarter.

Iger and Johnston also said that Disney will stop reporting the number of paid subscribers for Disney+, Hulu and ESPN+ streaming services because the metric has become less meaningful for evaluating the performance of its businesses. The company will stop reporting the metric for Disney+ and Hulu beginning with fiscal 2026’s first quarter and will no longer report the figure for ESPN+ starting with fiscal 2025’s fourth quarter.

The Experiences division, which includes Disney’s six global theme parks, its cruise line, merchandise and video game licensing, reported operating income increased 13% to $2.52 billion. Operating income climbed 22% at domestic parks. Operating income declined 3% for international parks and Experiences.

Disney announced in May that it will build a seventh theme park in Abu Dhabi.

“We have more expansions underway around the world in our parks and experiences than at any other time in our history,” Iger said in a statement. “With ambitious plans ahead for all our businesses, we’re not done building, and we are excited for Disney’s future.”

For fiscal 2025, Disney now anticipates adjusted earnings of $5.85 per share. It previously predicted $5.75 per share. Analysts surveyed by FactSet expect full-year earnings of $5.80 per share.

While Disney continues to pull levers to successfully manage all of the different components of its business, it’s also working on its search for a successor to Iger, the face of Disney for most of the past two decades.

Disney created a succession planning committee in 2023, but the search began in earnest last year when the company enlisted Morgan Stanley Executive Chairman James Gorman to lead the effort.

Disney does have some time, as Iger agreed to a contract extension that keeps him at the company through the end of 2026.

Disney is looking at internal and external candidates. The internal candidates are widely believed to include the chairman of Disney-owned ESPN, Jimmy Pitaro, Chairperson of Walt Disney Parks and Resorts Josh D’Amaro, Disney Entertainment Co-Chairman Alan Bergman and Disney Entertainment Co-Chairman Dana Walden.

By DAVID FISCHER and MIKE SCHNEIDER, Associated Press

MIAMI (AP) — A federal judge on Wednesday was hearing arguments over whether to stop construction of an immigration detention center built in the middle of the Florida Everglades and dubbed “Alligator Alcatraz” because it didn’t follow environmental laws.

Until the laws are followed, environmental groups and the Miccosukee Tribe said U.S. District Judge Kathleen Williams should issue a preliminary injunction to halt operations and further construction. The suit claims the project threatens environmentally sensitive wetlands that are home to protected plants and animals and would reverse billions of dollars’ worth of environmental restoration.

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Florida prepares to build a 2nd immigration detention center to join ‘Alligator Alcatraz’

The lawsuit in Miami against federal and state authorities is one of two legal challenges to the South Florida detention center which was built more than a month ago by the state of Florida on an isolated airstrip owned by Miami-Dade County.

A second lawsuit brought by civil rights groups says detainees’ constitutional rights are being violated since they are barred from meeting lawyers, are being held without any charges, and a federal immigration court has canceled bond hearings. A hearing in that case is scheduled for Aug. 18.

Under a 55-year-old federal environmental law, federal agencies should have examined how the detention center’s construction would impact the environment, identified ways to minimize the impact and followed other procedural rules such as allowing public comment, according to the environmental groups and the tribe.

It makes no difference that the detention center holding hundreds of detainees was built by the state of Florida since federal agencies have authority over immigration, the suit said.

“The construction of a detention center is an action that is necessarily subject to federal control and responsibility,” they said in a recent court filing. “The State of Florida has no authority or jurisdiction to enforce federal immigration law.”

Attorneys for federal and state agencies last week asked Williams to dismiss or transfer the injunction request, saying the lawsuit was filed in the wrong jurisdiction. Even though the property is owned by Miami-Dade County, Florida’s southern district is the wrong venue for the lawsuit since the detention center is located in neighboring Collier County, which is in the state’s middle district, they said.

Williams had yet to rule on that argument.

The lawsuits were being heard as Florida Republican Gov. Ron DeSantis ′ administration apparently was preparing to build a second immigration detention center at a Florida National Guard training center in north Florida. At least one contract has been awarded for what’s labeled in state records as the “North Detention Facility.”