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By robert c. gerhard iii, esq., cela medicaid planning is a fast-moving practice area within the field of elder law. the recent cutbacks embodied in act 42 of 2005 "act 42" ; and the deficit reduction act of 2005 "dra" ; illustrate how dramatically and quickly medicaid law can change. within the span of just seven months, the methodology for calculating the protected share of resources for a community spouse in pennsylvania has totally changed, the eligibility rules for medicaid in the home and community-based setting were completely overhauled, and a good number of medicaid planning techniques such as "half-a-loaf gifting" were curtailed or entirely eliminated. in the face of this turmoil, some medicaid planning attorneys have shifted their focus to other related practice areas, such as preparing special needs trusts or selling annuities and long-term care insurance. other practitioners hoping to continue are concerned about what advice they can give as the medicaid planning options have been decimated. significant planning opportunities remain even after this major legislative overhaul and understanding these technical rules is more important than ever. the balance of this article will highlight the major changes of act 42 and the dra. act 42 of 2005. faced with medicaid costs that were outpacing state revenues, pennsylvania legislators passed act 42 of 2005 and governor rendell signed it into law on july 7, 2005, hereinafter "act 42." pennsylvania's public welfare code was amended to include several new sections designed to reduce long-term care expenditures by tightening certain eligibility requirements. see 62 p.s. 441.3 - 441.8. major changes of act 42 include: 1. elimination of resource-first rule. the resource-first rule, embodied in the so-called "hurly appeal, " was eliminated by act 42. a "modified income-first rule" was created by act 42 in order to address the risk of spousal impoverishment that would otherwise be presented by implementation of a straight "income-first rule." under the new approach, and effective for applications filed after october 1, 2005, a guaranteed lifetime annuity meeting certain criteria is purchased to help protect the community spouse from impoverishment. the annuity makes payments for the community spouse to the extent income would be insufficient to meet his or her monthly living costs after the death of the institutionalized spouse. under the act 42 annuity rules, the commonwealth must be named as remainder beneficiary. if the community spouse dies before the payments under the term certain of the annuity end, the state is reimbursed with whatever remaining payments exist under the contract, not to exceed the amount of medicaid benefits paid. the continued viability of this approach is in doubt given the enactment of the dra and its mandate that states follow a strict "income-first rule." 62 p.s. 441.7. 2. imposition of partial months of ineligibility. the calculation of the penalty period for asset transfers by a medicaid applicant was altered to impose partial months of ineligibility, effective august 22, 2005. the pre-act 42 methodology ignored partial months of ineligibility. the current monthly penalty divisor is , 062.35 month, or 9.31 day. 62 p.s. 441.5. 3. life estate deeds with retained powers. medicaid applicants who created life estate deeds and retained the power to revoke, amend, or redesignate the remainderman must exercise those rights as directed by the department of public welfare as a condition of receiving public benefits. 62 p.s. 441.6 a ; . 4. annuities presumed available. provisions of an annuity owned by a medicaid applicant or spouse of a medicaid applicant that purport to limit the right of the owner to sell, transfer or assign the right to receive payments, or restrict the right to change the designated beneficiary are void. annuities are presumed to be marketable without undue hardship. 62 p.s. 441.6 a ; , 62 p.s. 441.6 b ; . 5. medicaid qualified annuities. a commercial, irrevocable, guaranteed annuity which pays out in equal monthly installments will not be considered "available" for purposes of qualifying for medicaid if the annuity names the department of public welfare as the residuary beneficiary not to exceed the amount of medical assistance expended on the individual during his or her lifetime. 62 p.s. 441.6 d ; . continued on page 15 and Yahoo. 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Ibanez a, blanco c, de castro ip, fernandez-piqueras j, saiz-ruiz j. genetics of pathological gambling. j gambl stud. 2003; 19 1 ; : 11-22. This is repeated two more times for a total of four face up cards, each with a round of betting. 63. amelia gentleman, "al-qai'da link to kashmir worries india, " international herald tribune, july 13, 2006. 64. b. raman, "al-qai'da & india, " paper no. 1498, south asia analysis group, august 13, 2005. 65. b. raman, "delhi blasts: the message, " paper no. 1591, south asia analysis group, october 30, 2005. 66. "terrorists vow to hit indian n-sites, " times of india, september 12, 2001. 67. commission report, p. 154. 68. ibid., p. 245. 69. ibid. 70. v. r. raghavan, "the double-edged effect in south asia, " the washington quarterly, autumn 2004, p. 150. in an earlier paper, jon p. dorschner, "an indian assault on terrorism--the military option, " west point, ny: department of social sciences, u.s. military academy, august 2002. examines india's strategic shift. 71. ibid. 72. "haryana selects nuclear power plant site, " indo-asian news service, june 23, 2006. 73. b. raman, "terrorism: india's unending war, " rediff , april 4, 2003. 74. "india's revolutionaries: the east is red, " the economist, april 15, 2006, p. 45. 75. rajesh m. basrur and hasan-askari rizvi, nuclear terrorism and south asia, cooperative monitoring center occasional paper no. 25, sandia national laboratories, sand 98-0505 25, february 2003. 76. defence india, "central industrial security force, " web site, available at defenceindia defenceind cisf , accessed on july 12, 2006. 77. marcus dam, "bsf battalion to counter nuclear, chemical threat, " the hindu, september 17, 2004. 78. r. k. radhakrishnan, "security concerns will not stop new nuclear plants, " the hindu, april 4, 2002. 79. kalyan ray, "move to put nuclear plants under restricted zone, " deccan herald, october 13, 2001. 80. basrur and rizvi, p. 71. 81. wolpert, p. 246.

Churchill was relieved to get it over. an anglo-soviet treaty binding the two parties to friendship for twenty years was agreed on whit monday, the twenty-fifth.60 it made no mention of the frontiers. churchill and eden had a final discussion with molotov and maisky and no others at no. 10 that night: it began at ten p.m. and ended once again after one a.m., `the prime minister, ' as molotov reported to his master, `flamboyantly smoking a cigar and sipping at a glass of whisky, ' as he had done on the twenty-second. together they pored over, and molotov corrected, the map of the eastern front drawn by the war office. churchill expressed dismay and even disbelief when molotov predicted that during the coming year hitler would be able to field as many divisions as stalin, `and perhaps even a few more.' the p.m. drew up a balance sheet: the americans were currently producing 3, 150 war planes per month, britain 2, 100 in april ; and the soviet union 2, 900 at which molotov interrupted with the words, `far less!' ; . germany however was producing only 2, 500 per month, italy five or six hundred, and japan four or five hundred. the growing allied preponderance in the air was, argued churchill, the guarantee of inevitable victory. britain, he added, would shortly begin huge air raids against germany, `and in these raids about one thousand bombers will take part simultaneously.' churchill hinted that he would like to meet mr stalin. `well, ' he exclaimed, as they parted, `let us clear up northern norway and upon conquered territory let's set up our meeting, perhaps even a meeting of all three of us, with the participation of president roosevelt.'61 after the russians left winston flattered eden that the treaty would be far his greatest achievement. molotov hosted a memorable luncheon for them at the russian embassy on the following day. only general brooke seemed to have any qualms. `somehow, ' he wrote in his diary, `the whole affair gave me the creeps and made me feel that humanity still has many centuries to live through before universal peace can be found.'62 the foreign secretary glowed as the prime minister generously allowed him sole credit for the dubious treaty. molotov proposed eden's health, and eden proposed that of stalin. after so many toasts, the participants retired for a little sleep that afternoon before the treaty-signing ceremony itself.63 eden and molotov signed the document at six-thirty in the foreign secretary's grand room at the foreign office while churchill, attlee, sinclair, and assembled f.o. dignitaries looked on.64 the text was eventually explained to the cabinet its start having been delayed from five-thirty p.m. to six, and then until after seven as the carousing at the soviet embassy. Although texas holdem online poker has always been this way if you have the money you can sit at a real money table with the best in the world ; it was still an experience out of reach for most of us, not having or 0, 000 to blow on a 0-0 or higher ; game. Online texas holdem online poker site guide to the top online poker sites and poker rooms, with rules, strategies, poker site reviews and a dictionary of terms for the most popular card games on the internet.

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