Most Adults With Special Needs Require Estate Planning Documents
In most cases, people with disabilities have the capacity to create their own estate planning documents, and in some cases it is crucial that they do so.
A Quick Primer on the Taxation of Social Security Disability (SSDI) Benefits
SSDI payments, like old-age Social Security retirement benefits, can be taxed, depending on the SSDI beneficiary’s other income. Because the rules governing the taxation of SSDI payments can be very confusing, we have put together a short primer to explain how the Internal Revenue Service (IRS) taxes these important benefits.
Use Caution When Paying Family Caregivers
Trustees of special needs trusts are frequently approached by family members of trust beneficiaries who would like to be paid as caregivers for the beneficiaries. While the Social Security Administration (SSA) currently does not explicitly prohibit payment of family caregivers from special needs trusts that support Supplemental Security Income (SSI) recipients, there are plenty of other reasons why trustees should be cautious about doing so.
The Earned Income Tax Credit Could Provide a Tax Refund for People with Disabilities
The Earned Income Tax Credit gives people with disabilities an incentive to file a tax return even if they are not required to do so.
Request for Reformation of Pooled Special Needs Trust May Proceed
A U.S. district court refuses to dismiss a claim for reformation of a pooled special needs trust to force the trust to distribute a deceased beneficiary\’s remainder interest to the beneficiary\’s family. National Foundation for Special Needs Integrity v. Reese (U.S. Dist. Ct., S.D. Ind., No. 1:15-cv-00545-TWP-DKL, Feb. 5, 2016).
Evidence Required Before Conservatorship Account Can Be Deemed Countable for SSI
A federal district court remands an SSI overpayment case to the administrative law judge in order to properly determine if a conservatorship account established for the SSI beneficiary was used for her support and maintenance, rendering her ineligible for SSI. Shields v. Commissioner of Social Security (W.D.Mich.N.Dist., No. 2:14-cv-226, Dec. 17, 2015).
ASNP Member Scott Solkoff Wins NAELA Writing Award
Florida ASNP member Scott Solkoff has been selected to receive the National Academy of Elder Law Attorneys\’ 2016 John J. Regan Writing Award for his article \”Report on the Patient Protection and Affordable Care Act: Its Impact on the Special Needs and Elder Law Practice.\”
Appeals Court Overturns State's Denial of Nursing Home Resident's Request for Motorized Wheelchair
A New Jersey appeals court overturns the state Division of Medical Assistance and Health Services\’ denial of a woman with disabilities\’ request for a motorized wheelchair to help her get around a nursing home, finding that it is medically necessary and not equipment that a nursing home would typically provide as part of its per diem services. M.S. v. Division of Medical Assistance and Health Services (N.J.Sup.Ct.App.Div., No. A-4816-13T3, Jan. 14, 2016).
Attendants Not Entitled to Compensation for Driving People with Disabilities to Medical Appointments
The 10th Circuit Court of Appeals upholds a federal district court\’s decision to dismiss a case brought by a Colorado woman with disabilities who alleged discrimination after the state refused to compensate her personal care attendant for their time driving her to medical appointments. Taylor v. Colorado Department of Health Care Policy and Financing (10th Cir., No. 14-1161, Jan. 26, 2016).
Medicaid Applicant's Irrevocable Trust Is an Available Resource Because Trustee Can Make Distributions
An Alabama appeals court rules that a Medicaid applicant\’s special needs trust is an available resource because the trustee had discretion to make payments under the trust. Alabama Medicaid Agency v. Hardy (Ala. Civ. App., No. 2140565, Jan. 29, 2016).