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--></style></head><body lang="EN-US" link="#000000" vlink="#000000"><div class="WordSection1"><p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1f497d">I also believe that the WACs do specify that. Do the WACS supersede the IRS? What authority?</span></p><p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1f497d"> </span></p><p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Verdana",sans-serif;color:#500050">Sincerely,</span><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#500050"><br></span><b><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#3333ff"><br></span></b><b><span style="font-size:13.5pt;font-family:"Lucida Handwriting";color:#3333ff">Chris J. Moore</span></b><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#500050"><br></span><span style="font-size:10.0pt;font-family:"Verdana",sans-serif;color:#500050">Christopher J. Moore, JD, CPA, AEP<sup>®</sup>, EPLS*</span><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#500050"><br></span><span style="font-size:10.0pt;font-family:"Verdana",sans-serif;color:#500050">Creason, Moore, Dokken & Geidl, PLLC</span><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#500050"><br></span><span style="font-size:10.0pt;font-family:"Verdana",sans-serif;color:#500050">Lawyers</span><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#500050"><br></span><span style="font-size:10.0pt;font-family:"Verdana",sans-serif;color:#500050">1219 Idaho Street, POB 835</span><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#500050"><br></span><span style="font-size:10.0pt;font-family:"Verdana",sans-serif;color:#500050">Lewiston, Idaho 83501-0835</span><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#500050"><br></span><span style="font-size:10.0pt;font-family:"Verdana",sans-serif;color:#500050">Phone: 208-743-1516; Fax: 208-746-2231</span><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#500050"><br></span><span style="font-size:10.0pt;font-family:"Verdana",sans-serif;color:#500050">Website: </span><span style="color:#1f497d"><a href="http://www.cmd-law.com/" target="_blank"><u><span style="font-size:10.0pt;font-family:"Verdana",sans-serif;color:#1155cc">www.cmd-law.com</span></u></a></span><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#500050"><br><br></span><span style="font-size:10.0pt;font-family:"Verdana",sans-serif;color:#500050">*Certified as an Estate Planning Law Specialist by the Estate Law Specialist Board, Inc., the only estate planning certification entity approved by both the American Bar Association and the Idaho State Bar Association.</span><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#500050"><br></span><span style="font-size:10.0pt;font-family:"Verdana",sans-serif;color:#500050">_______________________________________________</span><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#500050"><br></span><b><span style="font-size:10.0pt;font-family:"Verdana",sans-serif;color:#17365d">-- Note -- </span></b><span style="font-size:10.0pt;font-family:"Verdana",sans-serif;color:#17365d">The information contained in this e-mail transmission is confidential and may also be a legally privileged communication. This information is intended for the exclusive and private use of the addressee(s). If you are not the intended recipient, you are hereby notified that any use, disclosure, dissemination, distribution (other than to the addressee(s)), copying or taking any action because of this information is strictly prohibited. If you have received this e-mail in error, please notify the sender immediately. Thank you.</span><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#17365d"><br></span><span style="font-size:10.0pt;font-family:"Verdana",sans-serif;color:#17365d">~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~</span><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1f497d"></span></p><p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1f497d"> </span></p><p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1f497d"> </span></p><p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1f497d"> </span></p><p class="MsoNormal"><b><span style="font-size:11.0pt;font-family:"Calibri",sans-serif">From:</span></b><span style="font-size:11.0pt;font-family:"Calibri",sans-serif"> <a href="mailto:wsbapt-bounces@lists.wsbarppt.com">wsbapt-bounces@lists.wsbarppt.com</a> [mailto:<a href="mailto:wsbapt-bounces@lists.wsbarppt.com">wsbapt-bounces@lists.wsbarppt.com</a>] <b>On Behalf Of </b><a href="mailto:peggimoxley@aol.com">peggimoxley@aol.com</a><br><b>Sent:</b> Friday, March 27, 2015 2:14 PM<br><b>To:</b> <a href="mailto:wsbapt@lists.wsbarppt.com">wsbapt@lists.wsbarppt.com</a><br><b>Subject:</b> Re: [WSBAPT] Medicaid vs. IRS</span></p><p class="MsoNormal"> </p><div><p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:black">I am pretty sure that the WAC specifies the life expectancy tables to be used. Such tables have individuals living until they are about 115 years old and value the life estate tables much higher than the IRS tables which are always based on the latest census information.</span></p></div><div><p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:black"> </span></p></div><div><p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:black">Peggi Moxley</span></p></div><div><p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:black">Wenatchee, WA </span></p></div><div><p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:black"> </span></p></div><div><p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:black"> </span></p></div><div><p class="MsoNormal" style="margin-bottom:12.0pt"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:black">-----Original Message-----<br>From: Chris Moore <<a href="mailto:chrism@cmd-law.com"><span style="color:windowtext">chrism@cmd-law.com</span></a>><br>To: WSBA Probate & Trust Listserv <<a href="mailto:wsbapt@lists.wsbarppt.com"><span style="color:windowtext">wsbapt@lists.wsbarppt.com</span></a>><br>Sent: Fri, Mar 27, 2015 10:04 am<br>Subject: [WSBAPT] Medicaid vs. IRS</span></p><div id="AOLMsgPart_1.2_a2738a3a-2500-41c7-8d1c-9300211d6dd1"><div><div><p class="MsoNormal"><span style>I have a client who gave her residence to her children with a retained life estate over 5 years ago. Then, about 5 months prior to applying for Medicaid assistance, she sold the life estate for cash to her children. In calculating the amount to pay for the life estate, we used the IRS tables and all parties reported those amounts on their tax returns. Now, having applied for Medicaid, my client has been denied benefits because she did not use the Medicaid life estate table. This matter will be coming up for a fair hearing in a month or so.</span></p></div><div><p class="MsoNormal"><span style> </span></p></div><div><p class="MsoNormal"><span style>Has anyone dealt with the issue of being required to use the IRS tables to calculate a life estate for tax purposes and been denied benefits for failing to use the Medicaid tables? The difference here is about $24,000. Which takes precedence; the IRS or Medicaid? If we forced to use the Medicaid tables, do we need to amend the parties’ income tax returns or file a gift tax return for the excess paid?</span></p></div><div><p class="MsoNormal"><span style> </span></p></div><div><p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Verdana",sans-serif;color:#500050">Sincerely,</span><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#500050"><br></span><b><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#3333ff"><br></span></b><b><span style="font-size:13.5pt;font-family:"Lucida Handwriting";color:#3333ff">Chris J. Moore</span></b><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#500050"><br></span><span style="font-size:10.0pt;font-family:"Verdana",sans-serif;color:#500050">Christopher J. Moore, JD, CPA, AEP<sup>®</sup>, EPLS*</span><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#500050"><br></span><span style="font-size:10.0pt;font-family:"Verdana",sans-serif;color:#500050">Creason, Moore, Dokken & Geidl, PLLC</span><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#500050"><br></span><span style="font-size:10.0pt;font-family:"Verdana",sans-serif;color:#500050">Lawyers</span><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#500050"><br></span><span style="font-size:10.0pt;font-family:"Verdana",sans-serif;color:#500050">1219 Idaho Street, POB 835</span><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#500050"><br></span><span style="font-size:10.0pt;font-family:"Verdana",sans-serif;color:#500050">Lewiston, Idaho 83501-0835</span><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#500050"><br></span><span style="font-size:10.0pt;font-family:"Verdana",sans-serif;color:#500050">Phone: 208-743-1516; Fax: 208-746-2231</span><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#500050"><br></span><span style="font-size:10.0pt;font-family:"Verdana",sans-serif;color:#500050">Website: </span><span style="color:#1f497d"><a href="http://www.cmd-law.com" target="_blank"><u><span style="color:#0563c1">www.cmd-law.com</span></u></a></span><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#500050"><br><br></span><span style="font-size:10.0pt;font-family:"Verdana",sans-serif;color:#500050">*Certified as an Estate Planning Law Specialist by the Estate Law Specialist Board, Inc., the only estate planning certification entity approved by both the American Bar Association and the Idaho State Bar Association.</span><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#500050"><br></span><span style="font-size:10.0pt;font-family:"Verdana",sans-serif;color:#500050">_______________________________________________</span><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#500050"><br></span><b><span style="font-size:10.0pt;font-family:"Verdana",sans-serif;color:#17365d">-- Note -- </span></b><span style="font-size:10.0pt;font-family:"Verdana",sans-serif;color:#17365d">The information contained in this e-mail transmission is confidential and may also be a legally privileged communication. This information is intended for the exclusive and private use of the addressee(s). If you are not the intended recipient, you are hereby notified that any use, disclosure, dissemination, distribution (other than to the addressee(s)), copying or taking any action because of this information is strictly prohibited. If you have received this e-mail in error, please notify the sender immediately. Thank you.</span><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#17365d"><br></span><span style="font-size:10.0pt;font-family:"Verdana",sans-serif;color:#17365d">~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~</span><span style></span></p></div><div><p class="MsoNormal"><span style> </span></p></div><div><p class="MsoNormal"><span style> </span></p></div></div></div><div id="AOLMsgPart_2_09de12a3-1474-4cab-add2-f10042a73bc3"><pre style="background:white"><tt><span style="color:black">_______________________________________________</span></tt></pre><pre style="background:white"><tt><span style="color:black">WSBAPT mailing</span></tt></pre><pre style="background:white"><tt><span style="color:black">list</span></tt></pre><pre style="background:white"><tt><span style="color:black"><a href="mailto:WSBAPT@lists.wsbarppt.com"><u><span style="color:blue">WSBAPT@lists.wsbarppt.com</span></u></a></span></tt></pre><pre style="background:white"><tt><span style="color:black"><a href="http://mailman.fsr.com/mailman/listinfo/wsbapt" target="_blank"><u><span style="color:blue">http://mailman.fsr.com/mailman/listinfo/wsbapt</span></u></a></span></tt><span style="font-size:9.0pt;color:black"></span></pre></div></div></div></body></html>