New York Guide to Tax, Estate & Financial Planning for the Elderly
by David Goldfarb & Joseph Rosenberg
Table of Contents

Chapter 1 Attorney-Client Concerns
§ 1.01 Summary of This Chapter
§ 1.02 New York Statement of Client's Rights
§ 1.03 New York Ethical Considerations: Representing the Incapacitated Client
§ 1.04 Retainers and Court Awarded Fees
§ 1.05 Special Rules Regarding Representation in Matrimonial Actions
§ 1.100 Checklists
§ 1.200 Forms

Chapter 2 Planning for Incapacity: Property Management
§ 2.01 Summary of This Chapter
§ 2.02 Standards for Decision Making
§ 2.03 Powers of Attorney
§ 2.04 Lifetime Trusts
§ 2.05 joint Tenancies
§ 2.100 Checklists
§ 2.200 Forms

Chapter 3 Planning for Incapacity: Health Care Decisions
§ 3.01 Summary of This Chapter
§ 3.02 The Need for Planning
§ 3.03 Common Law and Statutory Right to Refuse Treatment
§ 3.04 Decision Making for Incapacitated Persons
§ 3.05 Do Not Resuscitate Orders
§ 3.06 Health Care Proxy Statute
§ 3.07 Living Wills
§ 3.08 Prohibition Against Assisted Suicide
§ 3.100 Checklists
§ 3.200 Forms

Chapter 4 Financial Planning: Sources of Income
§ 4.01 Summary of This Chapter
§ 4.02 Supplemental Security Income (SSI) in New York
§ 4.03 New York Government Pensions
§ 4.04 New York State Protections for Qualified Pension Plans and IRAs
§ 4.05 Retirement Planning
§ 4.100 Checklists
§ 4.200 Forms

Chapter 5 Overview of Health Care Coverage: Special New York Provisions
§ 5.01 Summary of This Chapter
§ 5.02 Individual and Small Group Health Insurance
§ 5.03 Medicare Balance Billing Restrictions and Qualified Medicare Beneficiary Coverage
§ 5.04 Long-Term Care Insurance in New York State
§ 5.05 Long-Term Care Partnership Policies
§ 5.06 Managed Care and Health Maintenance Organizations
§ 5.100 Checklists

Chapter 6 Medicaid: General Considerations
§ 6.01 Summary of This Chapter
§ 6.02 The Medicaid Program
§ 6.03 Single State Agency
§ 6.04 Non-Financial Eligibility
§ 6.05 Income Eligibility
§ 6.06 Resource Eligibility
§ 6.100 Checklists
§ 6.200 Forms

Chapter 7 Medicaid: Spousal Impoverishment Protections and Financial Responsibility of Third Parties
§ 7.01 Summary of This Chapter
§ 7.02 Spousal Impoverishment Protections for Institutional Care
§ 7.03 Financial Responsibility of Third Parties
§ 7.100 Checklists
§ 7.200 Forms

Chapter 8 Medicaid: Transfer of Assets, Liens and Estate Recovery
§ 8.01 Summary of This Chapter
§ 8.02 Medicaid Eligibility and Outright Transfers of Assets
§ 8.03 Transfers To and From Trusts
§ 8.04 Medicaid Liens
§ 8.05 Recoveries Against Estates
§ 8.100 Checklists
§ 8.200 Forms Appendix ADMINISTRATIVE DIRECTIVE 96 ADM-8

Chapter 9 Medicaid Advocacy: Application, Reconsideration and Fair Hearing Process
§ 9.01 Summary of This Chapter
§ 9.02 Applying for Medicaid Benefits
§ 9.03 Completing the Application Form
§ 9.04 Documentation
§ 9.05 Request for Additional information
§ 9.06 Application for Home Care
§ 9.07 Acceptance
§ 9.08 Conversion to Institutional Care
§ 9.09 Annual Recertification and Tape Matches
§ 9. 10 Denial, Agency Conference and Reconsideration
§ 9. 11 Fair Hearings
§ 9. 12 Article 78 Review
§ 9. 100 Checklists
§ 9.200 Forms

Chapter 10 Guardianships
§ 10.01 Summary of This Chapter
§ 10.02 Nature and Use of Guardianships
§ 10-03 Commencing a Guardianship
§ 10.04 Establishing a Guardianship: The Substantive Standards
§ 10.05 The Proceeding
§ 10.06 Selection, Powers, and Obligations of the Guardian
§ 10.07 Accountability of the Guardian
§ 10.08 Role of Guardians in Estate and Medicaid Planning
§ 10.09 Compensation of Attorneys, Court Evaluators and Guardians
§ 10, 10 Rights of the Adjudicated Incapacitated Person
§ 10.11 Guardianships under SCPA Articles 17 and 17-A
§ 10. 100 Checklists
§ 10.200 Forms

Chapter 11 Hospitals, Nursing Homes and Home Health Care Agencies
§ 11.01 Summary of This Chapter
§ 11.02 Rules Applicable to All Facilities
§ 11 .03 Rules Applicable to Hospitals
§ 11.04 Nursing Homes
§ 11.05 Home Care Service
§ 11.06 Additional Resources
§ 11. 100 Checklist
§ 11.200 Forms

Chapter 12 Estate Planning and Wills
§ 12.01 Summary of This Chapter
§ 12.02 Planning to Transfer Property at Death
§ 12-03 Statutory Protection of the Family
§ 12.04 New York Statutory Requirements for a Will
§ 12.05 Testamentary Capacity, Fraud and Undue Influence
§ 12.06 Drafting the New York Will
§ 12.07 Planning for an Adult Disabled Child
§ 12.100 Checklist
§ 12.200 Forms

Chapter 13 Income, Estate and Gift Tax
§ 13.01 Summary of This Chapter
§ 13.02 New York State Income Tax
§ 13-03 New York Estate and Gift Tax
§ 13.100 Checklists §
13.200 Forms

Chapter 14 Housing Concerns of the Elderly
§ 14.01 Summary of This Chapter
§ 14.02 Property Tax Exemptions for Elders and Veterans
§ 14.03 Tax Exemptions of Trust Property
§ 14.04 Mortgage Assistance
§ 14.05 Rent Control and Rent Stabilization
§ 14.06 Senior Citizen Rent Increase Exemption (SCRIE)
§ 14.07 Senior Citizen Rights in Cooperative and Condominium Conversions
§ 14.08 Adult-Care Facilities
§ 14.09 Life Care Communities
§ 14.100 Checklists
§ 14.200 Forms Appendix 14 Overview of Rent Control and Rent Stabilization Laws and Regulations

Chapter 15 Elder Abuse
§ 15.01 Summary of This Chapter
§ 15.02 Overview of Elder Abuse
§ 15-03 Remedies for Victims of Elder Abuse
§ 15.04 Adult Protective Services
§ 15.05 Resources for Elder Abuse Victims
§ 15. 100 Checklists
§ 15.200 Forms

INDEX

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MATTHEW BENDER
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Goldfarb Abrandt Salzman & Kutzin LLP

last update February 26 1999
by David Goldfarb, goldfarb@seniorlaw.com