February 18th is National Caregiver’s Day! General News Sources: Will Social Security run out of money? Here’s what could happen to your benefits if Congress doesn’t act Georgia AG Carr Warns Georgians to Beware of Romance Scams | FBI Warning North Macedonia President Walks Girl With Down’s Syndrome To School After She Was Bullied What […]
NOTE: If you have a Georgia corporation or limited liability company, your annual return is due by April 1, 2022. General News Sources: Dog Aging Project is looking for more participants National Black (African American) History Month: February 2022 (Census) Tricare coverage and Medicare explained Growing elder populations require more services, awareness NAIC Comments on […]
General News Sources: Justice Stephen Breyer announces Retirement What Assets Should Be Included in Your Trust? Facebook parent Meta creates powerful AI supercomputer Make a Plan for Your Parents’ Care Family members as caregivers Social Security: How to get your new baby’s social security number School Choice and the Mental Illness Epidemic The 4 Phases […]
Tennessee recently enacted 2021 Tenn. Pub. Acts. 420 (shown below) in an attempt to help Tennessee become a top trust jurisdiction. Among other changes to the trust code, this new law decreases the statute of limitations for creditors filing claims against the trust from two years to 18 months. Articles and Pages: Tennessee Trust Bill […]
General News Sources: Oldest person in the US reportedly dies at 115 Supreme Court declines to hear case of Delphi retirees over lost pensions Big pensions are nearly 100% funded, the healthiest they’ve been since 2008 financial crisis Pre-tax vs. Roth 401(k): There’s more to consider than you think Widow’s dilemma: When to claim Social […]
In In re Estate of Cornett, 357 Ga. App. 310 (2020), Sarah Cornett was appointed successor Executor over the Will of her deceased husband, George Thomas Cornett, Jr. (“Tom”). Tom had five surviving adult children. Sarah appealed after she was removed as Executor and ordered to return certain estate assets and to pay certain funds […]
The key to successful special needs planning is preparing for the day when parents, grandparents, spouses or others are no longer available to assist the individual with special needs. There are many special needs planning guides out there, but the form below is an example you can use. We also recommend Hal Wright’s book, the […]
Pooled Trust Subaccount Established for Individual Over 65yo. An 83 year old deposited $12,320 into a pooled trust in August 2008. In November 2008, he applied for Medicaid. His application was denied. The parties stipulated the trust complied with 42 USC 1396p(d)(4)(C), but the Department took the position a transfer penalty should be applied. The […]
Corpus of Irrevocable Trust was Countable Resource. Two trusts Petitioner created in 2000 held a cumulative balance of approximately $64,000. Petitioner was settlor and a co-trustee of each trust. On April 21, 2008, Petitioner filed an application for nursing home Medicaid. DFCS determined that the trusts were available resources causing Petition to be ineligible for […]
DFCS directed to determine eligibility where application was pending for over one year. Petitioner filed an application for Medicaid on May 22, 2007. On June 18, 2007, a verification package was given to Petitioner’s daughter. On July 1, 2007, the application was denied for failure to provide verification. On July 25, 2007, Petitioner requested a […]
Sole Benefit Trust rejected and transfer penalty imposed. An 86 year old applicant established an irrevocable trust for the benefit of his 64 year old daughter. However, the trust was not submitted to DCH Legal for approval and Petitioner submitted no evidence that the trust comported with Section 2346 relating to special needs trusts. Further, the […]
2022 Special Needs Planning Symposium We don’t always give a shout-out for symposiums sponsored by others, but we’ll make an exception here. The 2022 Special Needs Planning Symposium looks like an all-star cast for anyone on the West Coast who works with special needs individuals (especially if you can’t make it to Stetson). Two sessions […]
In 2021, the life-time estate and gift tax exemption is $11.7 million per donee (dead person or giftor). The exemption is scheduled to roll back to pre-2018 levels in 2026 unless extended by Congress. IRS Notice IR-2019-189 accompanied final regulations known as Anti-Claw Back regulations. These regulations essentially state that if you make a gift […]
The Rule Against Perpetuities routinely stumps law students and lawyers, and can turn home-made documents into disasters. A deed, trust Will, or other document that violates the Rule Against Perpetuities may be invalid in part or in whole, causing anticipated distributions to be uncertain or preventing them from happening at all. See Wikipedia: Rule Against […]
Cooperative federalism is not license to re-write clear federal rules (Co. App.) Ruth Koehler sued the Department after it terminated her benefits under its Medicaid Home and Community Based Services for the Elderly, Blind and Disabled (HCBS) program. Ruth, an elderly disabled woman, received HCBS as an alternative to nursing home care. Her husband resided […]
Trustee had discretion to assess defense costs to wayward son (Ga. App.) ———————————— Howard McPherson established an irrevocable trust in 1990. At the time, he had four children, Scott, Lisa, Robin, and Eric. An additional son was born to Howard’s second wife after the trust was established. The trust gave the trustee discretion to provide […]
On July 29, 2016, the Elder Law Practice of David L. McGuffey hosted a Special Needs Roundtable in Dalton, Georgia. Our Key Note speaker was Hal Wright, author of the Complete Guide to Creating a Special Needs Life Plan: A Comprehensive Approach Integrating Life, Resource, Financial, and Legal Planning to Ensure a Brighter Future. The […]
In Giller v. Slosberg, an elderly father revoked an existing power of attorney, executed a new power of attorney, and made changes to certain financial accounts relating to his estate-planning strategy. Giller and Seidner (sisters) appealed a judment following a jury verdict in favor of their brother, Slosberg. Slosberg believed his sisters exerted undue influence […]
Trust Company Bank was named trustee of a trust created by Nancy Cooper in 1968. The trust provided that the settlor had no right to alter, amend, or revoke the trust. Nonetheless, she attempted to revoke the trust in 1985. The bank filed a declaratory judgment action because it believed the trust was irrevocable. Cooper […]
In 1977, Collins took a judgment against Hunt for $300,000. Collins then sought to enforce the judgment against a Louisiana trust created in 1941; Henderson was the trustee and Hunt was a beneficiary. Both Hunt and Henderson took the position that the trust was not subject to the judgment. The trial court disagreed and ordered […]
A trust sought direction concerning whether it was required to pay for private school tuition. A grandfather established a trust for the support, maintenance and education of his minor grandchildren. Later, when his son divorced, the son asked the trust to pay his children’s tuition. The former wife responded on behalf of the children, contending […]
In Great-West Life & Annuity Ins. Co. v. Knudson, 534 U.S. 204 (2002), an ERISA plan bought an action to recover funds paid to settle an MVA involving Janette Knudson. The plan spent $411,157.11 on Janette’s medical expenses; all but $75,000 was paid by Great-West under a stop loss agreement. The plan included a reimbursement […]
In Sereboff v. Mid-Atlantic Medical Services, Inc., 547 U.S. 356 (2006), an ERISA Plan sued the plan beneficiaries when funds were distributed to the Sereboffs without first satisfying an ERISA lien. The ERISA plan sued for injunctive relief, requesting a temporary restraining order and preliminary injunction requiring the couple to retain and set aside at […]
This case presents the question whether a trust created with reference to the Federal Medicaid statutes — the Valerie R. Pecce Supplemental Needs Trust (2001 trust) — should be reformed due to mistake. According to the petitioner, Gino DiGiacomo, the 2001 trust incorrectly and unnecessarily provides that trust assets must first be used to reimburse […]
Sonya Lotzer and Bobbi Lerud were in separate collisions. After settling their negligence claims, they funded special needs trusts without first paying Medicaid liens asserted by the State of Minnesota. Norwest Bank filed a declaratory judgment action alleging that Medicaid’s right to recover is deferred until the beneficiary’s death where a third party recovery is […]
A tort plaintiff sought to fund his special needs trust without first repaying the Medicaid lien. Citing Norwest, the Court concluded that 1396p(d)(4) does not alter Medicaid’s right to recover on its lien prior to funding a special needs trust. The recipient’s rights against the third-party tortfeasor were assigned when he applied for and received […]
A 51 year old nursing home resident assigned her Social Security Disability check to a special needs trust. She then argued that the SSD payment was not subject to Medicaid’s co-pay requirement. The Department rejected her argument, requiring that she pay her SSD (less her personal needs allowance) toward the cost of nursing home care. […]
n 2003, Frankie Walker created an irrevocable trust. After her death, her husband, Van Anda, sought to set aside the trust and transfers into the trust, arguing they were the product of undue influence. The trust, as drafted had the effect of leaving virtually all of Frankie’s estate to her sister, Mollie Lewis. Frankie, then […]
The Special Needs Alliance (SNA) is a national organization comprised of attorneys committed to the practice of disability and public benefits law. Individuals with disabilities, their families, and their advisors rely on the SNA to connect them with nearby attorneys who focus their practices in the disability law arena. The SNA is an invitation-only organization. […]
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