Estate of Taylor v. Department of Public Welfare

OPINION BY

Judge SIMPSON.

The Estate of Georgie E. Taylor (Estate) appeals from an order which held the corpus of an irrevocable trust created by Georgie E. Taylor and her husband, Leonard Taylor (Settlors), was an available resource for Georgie E. Taylor (Taylor). As the trust held assets of at least $103,916.46, 1 DPW determined Taylor was ineligible for Medical Assistance (MA) benefits. For the reasons that follow, we affirm.

On March 8, 1996, the Taylors created an irrevocable trust which named them as beneficiaries. In late July 1996, Leonard Taylor died, leaving Taylor as the trust’s sole…