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--></style></head><body lang="EN-US" link="#0563C1" vlink="#954F72"><div class="WordSection1"><p class="MsoNormal"><span style="color:#1f497d">To the list please. </span></p><p class="MsoNormal"><span style="color:#1f497d"> </span></p><p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial Black","sans-serif";color:#222222;background:white">David Kazemba</span><span style="font-size:10.0pt;font-family:"Times New Roman","serif";color:#222222"><br><span style="background:white">Davitt Law Group, PLLC</span><br><span style="background:white">330 King Street Suite 4</span><br><span style="background:white">Wenatchee, WA 98801</span></span><span style="font-size:12.0pt;font-family:"Times New Roman","serif";color:#222222"><br></span><span style="font-size:12.0pt;font-family:"Times New Roman","serif";color:#1f497d"><a href="tel:%28509%29%20888-2925"><span style="color:#1155cc;background:white">(509) 888-2925</span></a></span><span style="font-size:12.0pt;font-family:"Times New Roman","serif";color:#222222;background:white"> - tel.</span><span style="font-size:12.0pt;font-family:"Times New Roman","serif";color:#222222"><br></span><span style="font-size:12.0pt;font-family:"Times New Roman","serif";color:#1f497d"><a href="tel:%28509%29%20888-2926"><span style="color:#1155cc;background:white">(509) 888-2926</span></a></span><span style="font-size:12.0pt;font-family:"Times New Roman","serif";color:#222222;background:white"> -fax</span><span style="font-size:12.0pt;font-family:"Times New Roman","serif";color:#222222"><br></span><span style="font-size:12.0pt;font-family:"Times New Roman","serif";color:#1f497d"><a href="mailto:david@davittlaw.com"><span style="color:#1155cc;background:white">david@davittlaw.com</span></a></span><span style="font-size:12.0pt;font-family:"Times New Roman","serif";color:#222222"><br></span><span style="font-size:12.0pt;font-family:"Times New Roman","serif";color:#1f497d"><a href="http://www.davittlaw.com/" target="_blank"><span style="color:#1155cc;background:white">www.davittlaw.com</span></a></span><span style="font-size:12.0pt;font-family:"Times New Roman","serif";color:#222222;background:white"></span></p><p class="MsoNormal"><span style="color:#1f497d"> </span></p><p class="MsoNormal"><span style="color:#1f497d"> </span></p><p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial","sans-serif";color:#222222;background:white">Privileged or confidential information may be contained in this message. If you are not the intended recipient, you may not copy or communicate this message to anyone. If you received this message in error, please destroy this message and notify the sender by reply email. </span><span style="color:#1f497d"></span></p><p class="MsoNormal"><span style="color:#1f497d"> </span></p><p class="MsoNormal"><span style="color:#1f497d"> </span></p><p class="MsoNormal"><span style="color:#1f497d"> </span></p><div><div style="border:none;border-top:solid #b5c4df 1.0pt;padding:3.0pt 0in 0in 0in"><p class="MsoNormal"><b><span style="font-size:10.0pt;font-family:"Tahoma","sans-serif"">From:</span></b><span style="font-size:10.0pt;font-family:"Tahoma","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>Chris Moore<br><b>Sent:</b> Friday, March 27, 2015 10:03 AM<br><b>To:</b> WSBA Probate & Trust Listserv<br><b>Subject:</b> [WSBAPT] Medicaid vs. IRS</span></p></div></div><p class="MsoNormal"> </p><p class="MsoNormal">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.</p><p class="MsoNormal"> </p><p class="MsoNormal">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?</p><p class="MsoNormal"> </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="font-size:12.0pt;font-family:"Times New Roman","serif";color:#1f497d"><a href="http://www.cmd-law.com/" target="_blank"><span style="font-size:10.0pt;font-family:"Verdana","sans-serif";color:#1155cc">www.cmd-law.com</span></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></p><p class="MsoNormal"> </p><p class="MsoNormal"> </p></div></body></html>