Letter of Medical Necessity

I am writing to certify that the following services are medically necessary for the above-named patient under my care:

• Companion care services (fall prevention, daily activity support)
• Community fitness program (strength and balance training)
• Nutrition counseling (dietary management for chronic conditions)
• In-home safety modifications (grab bars, lighting, non-slip surfaces)

Medical Justification:

Patient is a 78-year-old male with hypertension, type 2 diabetes mellitus, osteoarthritis of the bilateral knees, and mild cognitive impairment who has experienced two falls in the past 12 months. He has recently transitioned to a family care setting. The above services are necessary to prevent further falls, maintain functional independence, and avoid unnecessary emergency department utilization.

These services qualify as medical expenses under IRS Publication 502 and are eligible for reimbursement through Health Savings Account (HSA) and Flexible Spending Account (FSA) funds.