Products tagged with 'first party'

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Special Need Trust Drafting and POMS Updates (2019)

Learn about the differences between first-party and third-party special needs trusts and get practical drafting tips in light of updates (2019) to the Program Operations Manual System (POMS) for special needs trusts and ABLE accounts.

Special Needs Planning

Estate planning for families of children with special needs is a very complicated specialty. This program focuses on some of the complexities, including the difference between a 3rd party and 1st party special needs trust, common mistakes in special needs trusts and the nursing home impoverishment exception to the five-year look-back.

Trusts and Medicaid Eligibility

Understand when, why and how the State of Illinois reviews trusts, including both 3rd party and 1st party (OBRA/d4A) trusts, when determining Medicaid eligibility.