I am not positive on this. I will have to opt out and let another expert answer this question. I know you are technically not to deduct prepaid medical expenses that are for future services. "Payments for care to be provided substantially beyond the end of the year are not deductible as medical expenses, except for lifetime care advance payments and payments for long term care insurance". I believe this would fall under income in respect to a descedent being what it is but I think a second opinion would be appropriate.