Trusts

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…

1 year 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…

1 year ago

Are Pooled Special Needs Trusts Subject to SEC Regulation?

On March 24, 2023, the United States District Court for the Middle District of Florida ruled in Securities and Exchange…

1 year ago

Understanding Trusts: Keeping it EZ

An easy way to think about trusts is to consider the example of a delivery truck. A delivery truck driver…

1 year ago

Pooled Trusts Currently Authorized to Provide Trust Services in Georgia

As of this writing, the following pooled trusts are authorized by the Department of Community Health to provide trust services…

1 year ago

Secure Act 2.0 allows SNTs holding retirement accounts to name charitable beneficiaries

H.R. 2617, commonly known as the Consolidated Appropriations Act, 2023 (which includes the SECURE Act 2.0), amended provisions in the…

2 years ago

Wills versus Trusts: Do I need a Trust?

What is a Will? A Will, also known as a Last Will and Testament, is a document stating how your…

2 years ago

Property Rights

Assets are things you own that have value. Assets include all income and all resources. 42 U.S.C. § 1396p(h)(1).  They…

2 years ago

What makes a signature valid in Georgia?

The dictionary definition of "signature" is "a person's name written in a distinctive way as a form of identification in…

2 years ago

What does it mean to be “Disabled” Under the Social Security Act?

The Rule 42 U.S. Code § 1382c(a)(3)(A) states: "an individual shall be considered to be disabled for purposes of this…

2 years ago