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Cohen v. Commissioner

Supreme Judicial Court of Massachusetts

668 N.E.2d 769 (1996)

Relevant factsFree

Several individuals (plaintiffs) — Cohen, the Cominses, and a conservator for a disabled woman, Kokoska — placed assets into trusts before 1993 giving trustees varying degrees of discretion to make payments to or for the individuals' benefit; when each applied for Medicaid, the Division of Medical Assistance (defendant) denied eligibility, treating the trust assets as available resources under pre-1993 Medicaid-qualifying-trust rules.

IssueFree

Whether a person whose assets disqualify them from Medicaid benefits may become eligible for Medicaid by placing their assets into a trust.

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