Elder Law

Employees versus Independent Contractors

Many families get this issue confused, but it's serious business for the IRS. In Cardiovascular Center, LLC v. Commissioner of…

2 years ago

Transfer to Trust Subject to Medicaid Transfer Penalty

In Henderson v. Dept. of Health and Human Services (May 18, 2023), a Medicaid applicant transferred significant resources, including the…

2 years ago

Selected Georgia Medicaid Decisions

The following Georgia Medicaid cases were litigated outside the context of an administrative hearing, or were appealed beyond that point.…

2 years ago

Callinan Letter to Kryglik – Cash Loans Must Be Legally Valid Under State Law

July 18, 2011 Paul A. Kryglik, Director Office of Regulations Social Security Administration 6401 Security Blvd Baltimore, MD 21235 Re:…

2 years ago

VA Updates Adjudication Procedures Manual to Allow Payment of Claims Where Appointment of Fiduciary was Pending at Tome of Death

During the week of May 1, 2023, the VA updated its Adjudication Procedures Manual to clarify that a claim in…

2 years ago

2023 Georgia Medicaid Penalty Divisor Increases

On May 4, 2023, the Department of Community Health announced the new state-wide average nursing facility private pay rate increased…

2 years ago

Should I remove the Nursing Home spouse’s name from accounts when there is a Community Spouse?

When applying for Medicaid, the nursing home spouse (called the Institutionalized Spouse) is often a joint owner (or sole owner)…

2 years ago

State’s contigent interest in pooled trust sub-account ends when master trust retains funds, not when it uses them

In the Matter of the Medical Assistance Pooled Special Needs Trust of Scott Hewitt (Iowa 2023), the State Medicaid agency…

2 years ago

IRS Notice 2023-30 – Safe Harbor Deed Language in Conservation Easements

IRS Notice 2023-30 set forth the safe harbor language for extinguishment and boundary line adjustment clauses required by y ยง…

2 years ago

Excel File Was Evidence of Advancement

Gregory Hall created a trust for his children. He also made gifts to his children prior to his death, including…

2 years ago