THE REVERE ADVOCATE – FRIDAY, AUGUST 14, 2026 Page 15 INSECT BITES | FROM Page 11 ing standing water around your home—including bird baths, fl owerpots and unused containers—can help reduce mosquito populations and lower the risk of mosquitoborne diseases. If camping and sleeping in the great outdoors, use bed nets pre-treated with pyrethroid insecticide to protect against mosquitos. Paying attention to CDC Travel Health Notices and any travel warnings and recommendations is the primary way to know what insect risks exist in your area. For the stinging variety of insects such as honeybees, yel- LEGAL NOTICE - D To all interested persons: A Petition for of requesting that the Court enter a formal Decree and Order and for such other relief as requested in the Petition. The Petitioner requests that: of be appointed as Personal Representative(s) of said estate to serve on the bond in . . Subscribe to the Advocate Online! Your Local News in 6 Languages! www.advocatenews.net .advo news.net PRIMARY RESIDENCE OF A MARRIED COUPLE T he general rule is that the primary residence, if located in Massachusetts, and if a spouse is living in the home, will be considered a non-countable asset for Medicaid eligibility purposes with respect to the spouse that is applying for MassHealth, whether in a long-term care facility or whether dealing with a community MassHealth application, such as the Frail Elder Waiver Program. Furthermore, Massachusetts would not be able to place a lien on the home while the community spouse (one not applying for MassHealth) is living there. Also, there is no limit on the value of the equity in the home so long as the community spouse is still living in the home. If, on the date of admission into a nursing home, the principal residence is held jointly (e.g. husband and wife, as tenants by the entirety), this form of ownership should not continue. If the healthy spouse were to suddenly die prior to the institutionalized spouse, the principal residence would then vest in the institutionalized spouse and be subject to a subsequent MassHealth lien for nursing home benefits paid. This is known as estate recovery. MassHealth can seek reimbursement from the probate estate of the nursing home spouse. When a decedent’s estate needs to be probated, the Division of Medical Assistance must be notifi ed of the probate proceedings by the law fi rm providing the probate services via certifi ed mail, return receipt requested. The Estate Recovery Unit would then be able to fi le a claim for reimbursement for MassHealth benefi ts paid on behalf of the decedent. You can transfer the home from the institutionalized spouse to the healthy spouse any time as there are no disqualifying transfers as between spouses. There is no five-year look-back period applicable when spouses are involved in the transfer. Once in the healthy spouse’s name, and once MassHealth is approved, the healthy spouse can transfer the home to an irrevocable trust if that makes sense in the overall estate/Medicaid plan in order to start the fi ve-year look-back period in the event the community spouse ends up needing skilled nursing home care down the line. The transfer by the community spouse to an irrevocable Trust would not be made until after the institutionalized spouse is approved for MassHealth benefi ts. The Estate Recovery Unit cannot place a lien on the home as long as the spouse not applying for MassHealth benefi ts is still living in the home. It is best for the community spouse to transfer the home to an irrevocable Trust as opposed to transferring the home to the children with a reserved life estate. If the home is later sold and the children do not live there, the children would have to pay a capital gains tax based upon the percentage of the gross sales price allocable to the remainder interest. The community spouse will be able to take advantage of fi ling a joint income tax return with the institutionalized spouse and take advantage of the $500,000 capital gains tax exclusion on the sale of the principal residence. You have to utilize the IRC Section 7520 interest rate applicable for the month of the sale of the home, along with Book Aleph to determine the amount of gross sales proceeds allocable to the life tenant, based upon his or her age. Another reason why to utilize an irrevocable Trust, as opposed to a deed to the children with a reserved life estate in the parent, is if one of the children were to die before the parent, the interest in the real estate would constitute a probate asset. The interest in the real estate would also be exposed to creditors or a spouse in a divorce proceeding. The community spouse would also have to get the permission from the children in order to sell the house. The irrevocable Trust avoids all of these potential problems. Joseph D. Cataldo is an Estate Planning/Elder Law Attorney, Certifi ed Public Accountant, Certifi ed Financial Planner, AICPA Personal Financial Specialist and holds a Master’s Degree in Taxation. low jackets, and white-faced paper wasps, a few precautions can help avoid painful stingers and anaphylactic reactions. These insects are attracted to bright colors, stronglyscented perfumes, and accessible food and drinks, so being mindful of clothing and covering your picnic basket can keep bees away. Additionally, stepping on stinging insects while walking barefoot or in flip flops should be avoided for those worried about allergic reactions. Summer should be a season of fun, exploration, and meaningful time spent outside. By treating insect bites and stings as more than a seasonal nuisance and taking a few simple preventive steps, we can better protect ourselves and our families and enjoy the outdoors more safely. 1 Centers for Disease Control and Prevention 2 Ticks and Tick-borne Diseases, 2024 3 YouGov, 2021 4 Immunology and Allergy Clinics of North America, 2007
16 Publizr Home