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THE USE OF AN IRREVOCABLE TRUST IN MEDICAID PLANNING by ANTHONY J. ENEA ESQ. Enea Scanlan Sirignano LLP White Plains The Use of an Irrevocable Trust in Medicaid Planning By Anthony J. Enea Esq. This occurs because the residence is includible in the gross taxable estate of the transferor upon his or her demise. Once it is established that the trust meets the aforestated test the impact on Medicaid eligibility will differ depending on whether the trust is revocable or irrevocable. On the death...

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