[fintstone]

It makes a lot of sense if you have a unique property or home that you do not want to leave...since much of the cost can be written off as a medical expense. It costs little to plan for one for later when you are designing/building. Lots architects build this area into the their plans now (usually two small rooms or closets one above the other). Sometimes a one story home just eats up too much of a lot (if the lot is not large).