IRS Notice 2023-30 set forth the safe harbor language for extinguishment and boundary line adjustment clauses required by y § 605(d)(1) of the SECURE 2.0 Act of 2022 (SECURE 2.0 Act). It addresses only amendments to extinguishment and boundary line adjustment clauses in accordance with § 605(d) of the SECURE 2.0 Act. This safe harbor notice does not address any other deed amendments. Donors are not required to make the amendments described in this notice.
After Medicaid eligibility is established, 42 C.F.R. § 435.725 addresses how income is treated. For…
In Harrison v. Young (5th Cir. June 6, 2024), the Fifth Circuit considered Ms. Barbara…
From time to time federal regulations covering nursing home quality of care are updated. Thus…
Nursing homes that accept Medicare or Medicaid are required to comply with quality of care…
On June 11, 2024, the Gerontologist published an article on Medicaid enrollment and Intergenerational transfers…
Dementia affects more than 50 million people worldwide. The Virtual Dementia Tour is designed to…