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elder law resources - ABLE Accounts - Additional Guidance - Trust Beneficiaries

Welcome to EZ Elder Law! My name is David L. McGuffey and I launched ezelderlaw.com in March of 2021. This is not my law firm website. This website is an educational endeavor. Although we may eventually offer advertising opportunities like the ones that appear on the right side of most blog pages, we’re not selling […]

Aging and Cognitive Health Evaluation in Elders (ACHIEVE) is a landmark study of the effect of hearing intervention on brain health in older adults. Findings, recently published in Lancet, showed that hearing loss is associated with cognitive decline and one goal was to determine whether hearing intervention could reduce cognitive decline. ACHIEVE’s key findings showed […]

In Jones v. Life Care Centers of America (Tenn .Ct. Appeals 2023), a cognitively impaired resident was assisted in the shower by staff. While doing so, the employee took a call from her incarcerated boyfriend which showed the resident’s nude body. The assisted living facility moved for summary judgment after alleging the resident showed no […]

Brother Allen Byers spoke from Genesis 21, beginning at verse 11. The message, called Slow Down To Look Around, tells us that it’s not our responsibility to make God’s promises come true. Yes, we’re supposed to obey God and avoid laziness, but God will make His own promises come true. Listen HERE.

As of the date of this post, the following events are upcoming in Northwest Georgia: Saturday, July 22nd – Phil Wilson’s “7th Annual Float For Hope”. An Alzheimer’s Association benefit. Starting at 11am at Grizzard Park. $10 per person. Raffle tickets are available and an after party at River Remedy!   Saturday, July 22nd – The Fountains in […]

In United States v. Florida (Case No. 12-cv-60460-MIDDLEBROOKS/Hunt), decided in the United States District Court for the Southern District of Florida on July 14, 2023, the Court found that unjustified institutionalization of individuals with disabilities is unacceptable. The Court’s opinion included the following case overview: The children at issue here are under 21 years old […]

elder law resources - ABLE Accounts - Additional Guidance - Trust Beneficiaries

If you’re concerned about protecting your resources, here are a few thoughts on how to protect Inherited IRAs. First, define the risk you’re planning to minimize or avoid. Some States might treat all retirement accounts as exempt resources for Medicaid eligibility purposes, while others do not. If you’re worried about nursing home expenses, find out […]

elder law resources - ABLE Accounts - Additional Guidance - Trust Beneficiaries

In Estate of Hargett v. Brown (Tenn. App. 6/9/2023), the Decedent, Willie Hargett, had separated from his wife, Robbie Hargett. Despite the separation, there was no divorce. After the separation, Mr. Brown entered into a relationship with Charlotte Brown. The Decedent had legal documents prepared after he was diagnosed with lung cancer. He sought to […]

elder law resources - ABLE Accounts - Additional Guidance - Trust Beneficiaries

The FDA has approved Leqembi (Lecanemab) for patients with mild dementia and other symptoms caused by early Alzheimer’s disease. Approval followed a determination that a confirmatory trial verified clinical benefit. Leqembi is the first amyloid beta-directed antibody to be converted from an accelerated approval to a traditional approval for the treatment of Alzheimer’s disease. In […]

Until recently, the IRS has said little (if anything) regarding whether assets the beneficiary of an irrevocable trust receives get a step up in basis following the Grantor’s death. With issuance of Revenue Ruling 2023-2, that has changed. The IRS has spoken. In RR 2023-2, the IRS posed the following hypothetical which I’ve edited slightly: […]

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