Introduction vii

Chapter One
Disabled Adults, a Social Problem Only Partly Addressed

Governmental Health Care Programs
Historical Perspective
Estate Planning Essentials

Chapter Two
Private Funding for Long-term Nursing Care

Long-term Nursing Care Insurance
New Life Insurance Arrangements for Nursing Home Care
Cash Accumulation Plans
Other Long-term Nursing Care Financing Vehicles

Chapter Three
Planning Specifics

Introduction
Conflicts of Interestv Avoid Medi-Cal if Possible
Eligibility Requirements for Medi-Cal
Important Terms
Asset Classification
Permitted Asset Transfers, Penalty Period
Court Authorization for Plan Transfers
The Special Needs Trust
State Benefits Payment Recovery
Planning Possibilities

Chapter Four
Tax Issues

Introduction
Gift Tax
Income Taxation on the Home
Income Taxation of the Trust
Real Property Tax

Chapter Five
Accounting for the Special Needs Trust

Appendix A, Program Descriptions

Medicare Part A, Hospital Insurance
Part B, Medical Insurance
Medi-Gap (Supplemental) Insurance
Medicaid
Medi-Cal

Appendix B, Prudent Investor Act

Glossary of Abbreviated Terms

Topical Index

Author

Endnotes

Return to previous page