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<p class="MsoNormal">I think the question, or potential trap, will be how Medicaid will look at it from the Medicaid applicant’s perspective when the person has retained the control necessary to get estate tax inclusion. I know others and I have been wary about
this but perhaps others can report they regularly have done this without a problem?
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<p class="MsoNormal">Best, <o:p></o:p></p>
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<p class="MsoNormal">Jacob<o:p></o:p></p>
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<p class="MsoNormal"><b><span style="font-size:12.0pt;font-family:"Arial",sans-serif">***We’ve expanded, please note our new suite number below***<o:p></o:p></span></b></p>
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<p class="MsoNormal">Jacob H. Menashe<o:p></o:p></p>
<p class="MsoNormal">Hickman Menashe, PS<o:p></o:p></p>
<p class="MsoNormal">4211 Alderwood Mall Blvd., Suite 204<o:p></o:p></p>
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<p class="MsoNormal">(425) 744-5658 phone<o:p></o:p></p>
<p class="MsoNormal">(425) 744-6078 fax<o:p></o:p></p>
<p class="MsoNormal">Satellite Office in Bellevue<o:p></o:p></p>
<p class="MsoNormal"><a href="www.hickmanmenashe.com"><span style="color:windowtext">www.hickmanmenashe.com</span></a><o:p></o:p></p>
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<p class="MsoNormal"><b><span style="font-size:10.0pt">CONFIDENTIALITY:</span></b><span style="font-size:10.0pt"> The contents of this message and any attachment(s) may contain confidential or privileged information. Any disclosure, copying, distribution, or
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<p class="MsoNormal"><b>From:</b> wanaela@mycommunities.naela.org <wanaela@mycommunities.naela.org>
<b>On Behalf Of </b>Jerrica R. Pierson Seeger<br>
<b>Sent:</b> Thursday, November 8, 2018 8:03 PM<br>
<b>To:</b> wanaela@mycommunities.naela.org; Ronda Larson <privateemail383099@mycommunities.naela.org>; wsbapt List serve <wsbapt@lists.wsbarppt.com>; WANAELA List serve <wanaela@mycommunities.naela.org>; Elder Law Section <elder-law-section@list.wsba.org><br>
<b>Subject:</b> [wanaela] Re: 3rd party special needs trust--intentionally defective grantor language<o:p></o:p></p>
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<p class="MsoNormal">Give me a call in the morning and we can talk about the options?!?!<o:p></o:p></p>
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<p class="MsoNormal">Thank you<o:p></o:p></p>
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<p class="MsoNormal" style="margin-bottom:12.0pt">Jerrica<o:p></o:p></p>
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<p class="MsoNormal"><span style="font-family:"Arial",sans-serif;color:#6D00F6">On Tue, Nov 6, 2018 at 2:40 PM, Ronda Larson<o:p></o:p></span></p>
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<p class="MsoNormal"><span style="font-family:"Arial",sans-serif;color:#6D00F6"><<a href="mailto:privateemail383099@mycommunities.naela.org">privateemail383099@mycommunities.naela.org</a>> wrote:<o:p></o:p></span></p>
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<p style="margin:0in;margin-bottom:.0001pt"><span style="font-size:12.0pt;color:black">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? <o:p></o:p></span></p>
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<p class="MsoNormal"><b><span style="font-size:12.0pt;font-family:"Arial",sans-serif;color:black">Ronda Larson Kramer</span></b><span style="font-size:11.5pt;font-family:"Tahoma",sans-serif;color:#212121"><o:p></o:p></span></p>
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<p class="MsoNormal"><b><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#757B80">J.D., LL.M in Tax Laws, Owner</span></b><span style="font-size:11.5pt;font-family:"Tahoma",sans-serif;color:#212121"><o:p></o:p></span></p>
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<p class="MsoNormal"><b><span style="font-size:12.0pt;font-family:"Baskerville Old Face",serif;color:black">L</span></b><b><span style="font-size:10.0pt;font-family:"Baskerville Old Face",serif;color:black">ARSON</span></b><b><span style="font-size:12.0pt;font-family:"Baskerville Old Face",serif;color:black">
L</span></b><b><span style="font-size:10.0pt;font-family:"Baskerville Old Face",serif;color:black">AW</span></b><b><span style="font-size:12.0pt;font-family:"Baskerville Old Face",serif;color:black">, PLLC</span></b><span style="font-size:11.5pt;font-family:"Tahoma",sans-serif;color:#212121"><o:p></o:p></span></p>
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<p class="MsoNormal"><b><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#757B80">Elder Law, Estate Planning</span></b><span style="font-size:11.5pt;font-family:"Tahoma",sans-serif;color:#212121"><o:p></o:p></span></p>
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<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#767171">1700 Cooper Point Rd SW, Bldg A3</span><span style="font-size:11.5pt;font-family:"Tahoma",sans-serif;color:#212121"><o:p></o:p></span></p>
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<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#767171">Olympia WA 98502</span><span style="font-size:11.5pt;font-family:"Tahoma",sans-serif;color:#212121"><o:p></o:p></span></p>
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<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#767171">Ph: 360-259-3076</span><span style="font-size:11.5pt;font-family:"Tahoma",sans-serif;color:#212121"><o:p></o:p></span></p>
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<p class="MsoNormal"><span style="color:#212121"><a href="mailto:ronda@larsonlawpllc.com" target="_blank"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#0563C1">ronda@larsonlawpllc.com</span></a></span><span style="font-size:11.5pt;font-family:"Tahoma",sans-serif;color:#212121"><o:p></o:p></span></p>
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<p class="MsoNormal"><span style="color:#212121"><a href="http://www.larsonlawpllc.com/" target="_blank"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#0563C1">www.larsonlawpllc.com</span></a></span><span style="font-size:11.5pt;font-family:"Tahoma",sans-serif;color:#212121"><o:p></o:p></span></p>
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<p class="MsoNormal"><span style="font-size:10.0pt;color:#212121"> </span><span style="font-size:11.5pt;font-family:"Tahoma",sans-serif;color:#212121"><o:p></o:p></span></p>
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<p class="MsoNormal"><b><u><span style="color:#757B80">NOTICES</span></u></b><span style="color:#757B80">: This message, including attachments, is confidential and may contain information protected by the attorney-client privilege or work product doctrine.
If you are not the addressee, any disclosure, copying, distribution, or use of the contents of this message are prohibited. If you have received this email in error, please destroy it and notify me immediately. Any tax advice contained in this message is not
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