¹See Wood, Medicaid Eligibility for Long-Term Care: The Basics, Recent Developments, and Some Thoughts on the Future, 16 Preventive L. Reptr 8 (Summer 1997).

²For more information, contact Ann Sammon at (212) 596-6142 or asammon@aicpa.org.

³42 USC Section 1320a-7b(a)(6).

⁴New York State Bar Assn v. Janet L. Reno, ND NY, 9/14/98, available at www.seniorlaw.com/mcavoy.htm.

⁵For a brief overview of available options, see Falkenhagen, Tax Clinic, Long-Term Care Planning, 29 The Tax Adviser 810 (December 1998).

⁶See Saks, LTC Insurance Policies Require a Closer Look in 1999, 26 Est. Plng 131, 132 (March/April 1999).

⁷See Goetze, Why Not Medicaid? Life Insurance Selling (December 1996), reprinted at www.annuityshopper.com/library_articles/why_not_medicaid.htm.

⁸See, e.g., Rosenfeld, Whose Decision Is It Anyway? Identifying the Medicaid Planning Client, 6 Elder L.J. 383 (1998).

⁹Also covered are those who would have been eligible for Aid to Families with Dependent Children (AFDC) at the time welfare reform took effect (July 16, 1996). For details on Medicaid eligibility based on AFDC, or Temporary Assistance for Needy Families status, see http://cms.hhs.gov/medicaid/eligibility/criteria.asp.

¹⁰The Robert Wood Johnson Plan is a public-private insurance partnership that does not count certain resources of individuals who purchase the partnerships LTC policies and become eligible for Medicaid.

¹¹Est. of Knudson, 970 P2d 6 (ID 1998).

¹²The income-cap states are Alabama, Alaska, Colorado, Delaware, Idaho, Mississippi, Nevada, New Mexico, Oregon, South Carolina, South Dakota and Wyoming.

¹³These states are: Arizona, Arkansas, Florida, Iowa, Louisiana, Oklahoma and Texas. In Texas, the aged are not included in the medically needy program. Connecticut permits spend-down for the institutionalized medically needy, but requires the income cap for those receiving home care services.

¹⁴Est. of Phillippson, 399 NYS2d 358 (1977).

¹⁵See Restatement of Property 326 (1995).