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<p style="margin-top:0;margin-bottom:0">Has anyone done Medicaid planning to transfer a Medicaid applicant's real estate (e.g., a rental house)  into a 3rd party special needs trust for a disabled child to live in the house (or rent it out), where you put language
 in the trust to get a step up in basis on the grantor's death (i.e., intentionally defective grantor trust language)? Do you see any traps for the unwary? </p>
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