Body surface area. In physiology and medicine, the body surface area is the measured or calculated surface of a human body. For many clinical purposes BSA is a better indicator of metabolic mass than body weight because it is less affected by abnormal adipose mass.
A life estate deed is a deed in which you transfer the future ownership of your home but retain the current ownership, creating both a present interest and a future interest in the property. You, as the present interest holder, have the exclusive right to enjoy and live in the residence until you pass.
One alternative is to make the life estate a right to occupy but not a right to income. This alternative can be part of the conveyance deed. If the client chooses this income, the income is taxable to the holder of the remainder interest.