This study contributes to the current body of research in this area by examining the most current data, a more robust sample, and a methodology that allows analysis of actual rather than extrapolated last-year-of-life expenses. The analysis has shown current trends in decedent/survivor costs, their relationship to each other, and the changes in this relationship over time. In addition, the finding that the relationship has changed to varying degrees by age groups provides the impetus for including age, gender, and decedent/survivor refinements into the current Medicare projection methodology.