The Programs Below are available by Appointment
Call (978) 468-6528 or click links below.
2024 Medicaid Planning Update
November 12 @ 9:00 am – 1:00 pm
Last Minute Medicaid Techniques: Come learn How To:
- Protect the primary residence for married and single folks;
- Make countable rental property non-countable
- Make countable vacation property non-countable
- Protect life insurance policies (whole life vs. term life)
- Protect excess resources through Medicaid annuities and pooled trusts.
- Differentiate Countable vs. non-countable assets
- Deal with the caretaker child exception, related rules, and recent fair hearing decisions
- Medicaid liens operate and how they can actually be a good thing
- The five year lookback period operates and related exceptions vs. the penalty period;
- Special needs trusts and sole benefit trusts operations
- Get a family worth $2 million eligible for Medicaid last minute when one spouse gets sick.
Drafting & Taxation of Irrevocable Income Only Trusts: Come learn How To:
- Draft irrevocable trusts to withstand MassHealth’s scrutiny;
- Frequent arguments made by MassHealth
- Eligibility operations memo 20-04
- Recent Fair Hearing Decisions and SJC Cases that support irrevocable trusts, Administrative, consistency and due process.
- Eligibility operations memo 20-04
- How the Limited Power of Appointment operates.
- Grantor trust rules for income tax purposes
- 26 U.S.C. section 1014 (a) and step up in basis works with these trusts
- Gift tax consequences of these trusts 26 CFR Section 25.2511(c)
- Estate tax consequences of these trusts including drafting of the marital and remainder shares to both protect assets and shelter for estate taxes;
- Eligibility operations memo 19-12 re-defining calculation of life estates, remainder values, etc
Testamentary Trusts, IRAs, and Life Insurance:
- How trust and transfer rules apply to testamentary trusts, how to draft them, and how they operate.
- Estate and Income tax benefits of naming the Estate as the designating beneficiary, calculation of RMD, and other benefits and potential pitfalls.
Tuition: $325.00 includes Print or PDF Materials Or Buy the Program Matierials of over 1,000 pages for $195.00
CEU .4
To register call 978-468-6528 or download and fax registration form below
2024 Reservation FormAll Programs are Designed to Qualify for CPE Credit Under Rules Promulgated by the State Boards of Accountancy, State Bar Associations, IRS Director of Practice and the Institute of Certified Bankers.