Taiwan’s National Health Insurance (NHI) implemented in 1995, covers over 99% of Taiwan population of 23 million with positive health outcome, the lowest administration cost in the world of 2 percentand high satisfactory rate. National LTC Need Study (NLTCNS) conducted in 2009-2011 and 2015-2016, indicated Taiwan’s disability rate in general population is 2.89%; in elderly population is 16.50%; the disabled population is estimated to raise from 740,000 in 2014 to 1,200,000 in 2031. After implementation of National Health Insurance in 1995, Taiwan government initiated the first 10 year Long Term Care (LTC1.0) Plan in 2008 ending 2017. During initial planning for LTC 2.0, government recognized a major barrier to implement LTC effectively was due to separate operations and lack of coordination of health and social welfare systems. After three years’ planning, the Ministry of Health and Welfare (MHW) was established by combining Bureaus of Health and Social Welfare in 2013. Although NLTCNS indicated high public support for long term care insurance (87%), newly elected administration decide paying through a tax-based financing. Integrated Health and LTC Study (IHLTCS) was funded in 2014-2015 to explore integration strategies and resources needed to support system integration. Researchers and policy makers visited the U.S. conducted model reviews. Presenter will discuss findings from both NLTCNS and IHLTCS to describe Taiwan’s disability population, service utilization, issues causing fragmentation and stakeholder opinions. In addition, presenter will discuss findings from data analysis, model reviews, focus groups and official interviews, four (4) targeted areas were recommended for initiation and the nature of support structure for implementation.