Roselyn Ford v. Department of Health and Human Services

McCormack, C.J. (concurring).

*591The plaintiffs1 applied for Medicaid to help defray the costs of nursing-home services. That's what Medicaid is for, but eligibility for its financial assistance is means-tested. To satisfy Medicaid's income and resource limits while preserving their assets, the plaintiffs each formed and funded an irrevocable "solely for the benefit of" (SBO) trust. The critical feature of these SBO trusts is that during each plaintiff's spouse's lifetime, distributions from the trusts could be made only to that spouse. I agree with the majority that property held in these SBO…