Are you a student? mopharma digital solutions pvt. ltd ACTS provided a sample case study of how the tax benefit would work where entrance fees are not refundable. The example is for a couple paying a $250,000 entrance fee and monthly fees of $3,500, which provides them a two-bedroom apartment and access to assisted living and skilled nursing services should they need them. The couple is assumed to be in a 20 percent federal income tax bracket.