ELDER LAW / MEDICAID
Working with many people who are retired or planning to do so in the near future, two goals have emerged from their conversations. First, they want to continue the standard of living that they have enjoyed in recent years. The second goal is the desire to leave an inheritance to their children, loved ones or charity. These two goals can be in direct conflict if a long term plan is not considered.
In the seventies, fewer people lived into their eighties or nineties. Today, this is common place. This is due in large part to modern medical advancements that allow for longevity.
Along with living longer comes the greater possibility of incurring major health problems that can be treated, but with considerable cost. Medicine, doctors, human resource assistance and nursing homes all keep us going but cut into that second goal of leaving a legacy to our children.
Social Security provides some cash assistance. Medicare rehabilitation and home health care benefits provide short term protection .These programs are not the solution to a long term medical problem. Many people feel these government programs will take care of them in their time of need only to find they will be required to liquidate their savings to sustain their care.
People work hard to create assets that will be there for them in later years. They owe it to themselves to take time to inventory what they have and seek advice as to what alternatives are there to protect those assets for their families.
To assist in deciding if you would need a comprehensive estate plan, ask the following questions:
1. Are my assets at risk if I would need personal long term care services or a nursing home?
2. Is it likely that I will incur long term medical problems?
3. Is it important to me that my estate is protected for my spouse or children?
4. Am I interested in seeing my important assets transferred to my children or grandchildren provided my health care and long-term care options are preserved?
Procrastination and concern of expense are the two major stumbling blocks. It is very important that a qualified attorney whose practice is focused in this area is consulted. The value of the service should become quickly apparent. If the money paid is a fraction of the amount that the estate plan protects and this plan can prevent future out of pocket costs, then it can be easily justified. Most clients are extremely relieved to have a qualified third party review all of their assets and documents to insure that all are correct and current. The review provides the peace of mind that their affairs are in order. There are several proactive alternatives that can protect your assets and allow for your medical care to continue. With sufficient time and family cooperation, one can be assured that there heirlooms and property will be passed to their family.
Individuals go to the doctor for a physical but neglect to review their own estate plan.
Jeff Roth is a partner with Forrest Bacon, David Bacon and associate Jessica Moon of the firm ROTH and BACON with offices in Port Clinton, Upper Sandusky, Marion, Ohio and Fort Myers, Florida. All members of the firm are licensed in the State of Florida. Mr. Roth’s practice is limited to wealth strategy planning and elder law in both states. Nothing in this article is intended for, nor should be relied upon as individual legal advice. The purpose of this article is to help educate the public on concepts of law as they pertain to estate and business planning. If you have any questions you would like to have answered in this area of law, please direct your question to this journal and your question will be considered for use as the topic of subsequent articles. Jeff Roth can be reached at ohiofloridatrust@aol.com (telephone: 419-732-9994) copyright Jeffrey P. Roth 2011.
Many of you may have parents or have yourself used “life estate” ownership in order to transfer title to real property. This approach may also serve to decrease the value of an estate for Medicaid purposes. Until recently, this was the best tool available to move real property; it may still be the best option for you. However, I have found that many clients do not understand what having a life estate means and how the values are applied to/against the Medicaid applicant’s estate from Medicaid’s perspective.
First, it is important to understand what a “life estate” is. A life estate is similar to a trust in that the title and use of property are split between two or more parties. A deed reflecting a life estate may read: to John for life, remainder to Mary. In this example, John is the life tenant and Mary holds the remainder interest. The life tenant is entitled to the use and enjoyment of the property during his lifetime. The life tenant is also entitled to all the income the real property may produce (i.e., if the property is a working farm or a rental home). The life tenant is similarly responsible for the real property taxes during his lifetime.
The remainder interest (held by Mary in this example) is a present interest in the real property—it can be deeded or encumbered or otherwise sold to a third party. Any transfer or encumbrance, however, cannot disturb the life tenant’s (John’s) present use of the property. If a deed purports to transfer the entire interest in the property—both the life tenant and the remainderman must sign and in turn, receive their share of the proceeds.
Now that you have a basic understanding of a life estate, it is important to separate life estates and their effect on Medicaid into two instances: Medicaid eligibility and Medicaid recovery.
Medicaid Eligibility
A life estate has value; the life tenant may not own the title interest in the property, but he or she does retain a countable asset from Medicaid’s perspective. The Ohio Department of Job and Family Services determines the value of that interest based upon the applicable life estate percentage that the Medicaid applicant enjoys at that stated age. For eligibility purposes, the Medicaid applicant (John, in this example) may rely on the County Auditor’s values to determine the value of the real estate. See Ohio Administrative Code 5101:1-39-07, at www.codes.ohio.gov/oac (2012). Let’s assume the value of the real property is $100,000.00 for purposes of this example.
After locating the value of the property, the next step is to determine the Medicaid applicant/life tenant’s interest in that property. The Ohio Department of Job and Family Services will value the property according to the life estate quotient/percentage as set forth by the Social Security Administration Programs Operations Manual System. See life estate and remainder interest tables, at www.ssa.gov (2012). Assuming John is 70 years old, his life estate quotient/percentage is: .60522 or roughly, 61% of the value of the whole interest. In this example—John’s interest in the real property would be: $60,522.00.
The ODJFS at this point will either accept a sale at the above listed price or require John to list the property at the above price. Oftentimes, life estates are not a desirable asset to third parties; remember, the purchaser is only buying the life tenant’s interest [not the remainderman’s interest]. This means that whoever buys John’s interest is only getting the property for the remainder of John’s life. In most cases, the ODJFS will allow this property to remain in John’s name and be exempt for purposes of determining his asset base as long as he continues to list the property for sale and does not refuse adequate offers on the property. In this way, John may be eligible for Medicaid even though he retains an asset valued at $60,522.00.
Medicaid Recovery
It is important to remember that Medicaid eligibility is separate from Medicaid recovery. In Ohio, a Medicaid recipient (John) may own an exempt asset worth $60,522.00 and still be regularly receiving Medicaid benefits and payments during his lifetime. Keep in mind that all the while the State of Ohio is keeping track of what they spend on John and John’s care. When John passes away, his personal representative is required to file a form with the County Auditor that states whether or not John received Medicaid benefits during his lifetime. See Ohio Revised Code § 2117.061, at www.codes.ohio.gov/orc (2012). The Ohio Attorney General’s Office is then charged with the task of collecting against John’s estate.
Like the Medicaid rules in Florida today, Ohio’s Medicaid rules used to require collection only against the probate assets of an estate (this disregards any life estate interest which terminates upon the death of the life tenant). However, Ohio (unlike Florida) now collects against the probate assets and the non-probate assets of the estate. See Ohio Administrative Code 5101:1-38-10, at www.codes.ohio.gov/oac (2012).
Recovery is a much more complicated process than eligibility. Recovery is not based on the social security administration life tables, but instead on the applicable federal interest rate for the month in which the Medicaid applicant passes away. This same table is used to determine values for QTIP trusts. See “Do I Need to QTIP MY Trust?” (2012). The good news is that while interest rates are low, the inclusion of the life tenant’s value in the property remains low.
For example, if the Medicaid applicant/life tenant died in March of 2012, the applicable §7520 federal interest rate is 1.4 %. See www.irs.gov (2012). To find the appropriate life estate percentage that corresponds to this interest rate, you must look to the Code of Federal Regulations. See Table S, 26 CFR 20.2031-7T, at www.gpo.gov (2012). For the 1.4% rate, the remainder value (the value to Mary) of John’s life estate property is: .82473 or roughly 82% of the value of the whole. Using the eligibility example above, John’s interest in March of 2012 while he is 70 and alive may be $62,522.00; his RECOVERY value for that same interest on his death at the same age and in the same month is only: $17,527.00. These values, of course, will vary with the §7520 interest rate; this example merely illustrates the differences between Medicaid eligibility and Medicaid recovery in the state of Ohio.
Using the above example, you can see how life estates play out differently in the context of Medicaid eligibility and Medicaid recovery. The same value may differ wildly depending on whether you are alive or deceased and depending on the applicable federal interest rate for the particular month. As always, you need to consult with counsel in order to determine your particular situation. All Medicaid planning is subject to the Ohio Administrative Code and the rules set forth therein. See www.codes.ohio.gov/oac (2012).
This article was written by Jessica B. Moon, Attorney licensed in Ohio and Florida. David Bacon, Jeffrey Roth, and Jessica Moon are members in the law firm of Roth and Bacon Attorneys, LLC. Their Offices are located in Upper Sandusky, Marion, and Port Clinton, Ohio, and Fort Myers, Florida. They have focused their practice to provide estate and business planning concepts to their clients. Nothing in this article is intended for, nor should be relied upon as individual legal advice. The purpose of this article is to help educate the public on concepts of law as they pertain to estate and business planning.
Copyright @ Jessica B. Moon 2012.
Recently I have been asked to make several presentations on basic estate planning techniques to area clubs and organizations. In preparing for these presentations I found it helpful to create a brief overview of estate planning strategies and considerations. In this week’s article and in the following installment, this overview will be presented.
There are three periods of time in life for which all estate planning is done. These periods are:
1) Alive and Well
2) Alive and Not Well
3) Deceased
Let’s discuss the planning techniques for each of these periods.
Alive and Well- Most of us are currently alive and well enough to manage our own decision making processes. During this period of time we are responsible for making all the day to day decisions which are necessary.
We pay our own bills. If we become ill, we make decisions regarding what medical treatments we will or will not receive.
What happens if we cannot make these ordinary day to day decisions?
This question leads us into the second phase of estate planning - Alive and NOT Well.
Alive and Not Well- When we become unable to manage our own affairs, life in today’s society usually demands that someone else must step in to do those necessary tasks we can no longer perform. Our bills will need to be paid. Our taxes each year will need to be filed. We may have real estate or vehicles which need to be sold. We may also have medical decisions regarding our health care which will need to be addressed. If you can not make these decisions for yourself, who can make them for you? That is the question which must be answered.
If you have made no advance plan for who will be making these decisions for you, the law provides for the remedy of a PROBATE GUARDIANSHIP.
The rules for a Probate Guardianship are provided by Chapter 21 of the Ohio Revised Code.
Usually a close relative will apply for this position but in reality any person may apply to be your guardian. The process commences with the applicant requesting that the Probate Court of your County have a trial to determine if you are competent. All parties who are entitled to notice by law are given notice of the proceeding. In the trial the Court decides if you are competent to manage your own affairs. If the Court’s decision is that you are not competent, the Court will decide who the best applicant is in your situation and will name that person or persons as your Guardian. The Court may select a Guardian of your person and a separate Guardian of your estate (assets) or these two tasks may be combined in your case and the person designated by the Court will be the Guardian of both your person and estate.
If the Court appoints a Guardian for you, in most cases you can no longer make legal decisions for yourself and your Guardian with the approval of the Court will make those decisions for you.
Guardians are accountable to the Court for their actions and must seek Court approval for most major decisions regarding your personal care and your legal matters.
Probate Guardianships by their very nature and as defined by Ohio law are complex and in some cases due to that complexity, may be expensive. In addition to the expense and complexity involved with a Guardianship, it must be remembered that in many cases, it is the Probate Judge of your County of residence who will be deciding who your Guardian will be, not you.
For these reasons, most people desire that a Probate Guardianship be avoided in their case if possible.
In Ohio it is possible to avoid the necessity of a Probate Guardianship if you are unable to manage your health and business decisions. While you are alive and well you may create Durable Powers of Attorney for Health Care and Business purposes. The term durable refers to the fact that these types of powers of attorney contain clauses which state that the power of attorney given will NOT be affected by you subsequent disability and will remain in effect when and if you become incompetent.
You select the persons you wish to serve as your powers of attorney or agents as they are sometimes called. You may select as many or as few persons as you desire. The person you name as your health care power of attorney does not need to be the same person you select as your business power of attorney although of course, it may be the same person if that is your wish.
You create the powers of attorney usually with the assistance of an attorney. You may change or revoke these powers of attorney at any time as long as you remain competent. These powers of attorney will enable your designated representative to make legal and business decisions for you and will enable them to make health care decisions for you. Persons who hold your powers of attorney are bound by law to treat your assets fairly, but they are not held to the strict accounting standards imposed by Ohio’s Guardianship laws.
Under Ohio law it is not necessary that you be incompetent before the person designated as your power of attorney is authorized to act. If you become ill or are traveling, you may wish for your power of attorney to act for you legally for a period of time and then when you return or are otherwise able, you may resume acting legally for yourself. You may create a power of attorney document for any single purpose or for complete general purposes, including the unlimited ability to gift your assets to others if that is your wish.
An important part of most health care powers of attorney is a clause or stand alone document known as a “Living Will.” In reality a Living Will is a death directive. Under Ohio Law if two physicians in writing are willing to certify that you are in a terminal condition or a permanently unconscious state and the intervention of heroic life saving devices such as feeding or breathing tubes are the only methods available for you to maintain life function, you may elect through a properly executed Living Will to NOT have these machines used to prolong your life. You may designate and authorize the persons chosen as your powers of attorney to make this decision for you or you may specify that the living will document itself instructs the medical staff as to your wishes. Remember, the ability to make this decision is not reached under Ohio law until two doctors in writing are willing to state that the time for this decision in your case has arrived.
Properly executed powers of attorney can and will in almost all cases alleviate the necessity for a Guardianship to be established for you. More importantly, it is you, not the Court deciding who your caregivers and decision makers will be.
This leads us to the third period of time for estate planning. This period is when you have passed away and the time has come for the management of your estate and the distribution of your assets.
DECEASED- This is the period of time when people most understand the need for estate planning. Many people when faced with the complexity of distributing their assets after their death regard this type of estate planning as incomprehensible and avoid thinking about what will happen to their assets after they are gone. This lack of planning is what gives rise to the supposed complexity of this aspect of estate planning.
In reality, how the law works in this area is not that complex.
In Ohio, pursuant to Ohio Revised Code Chapter 21, essentially any asset you own which asset remains titled in your name after you die is defined by Ohio law as a Probate asset. Having Probate assets in your name after you die subjects those assets to Probate administration after your decease.
Accordingly if you die with a house, or a half interest in a house, or a car or a bank account or anything which is titled in your name which asset remains titled in your name after you die, your estate will likely be subject to Probate administration.
There is nothing wrong with the Probate administration of your estate if that is what you desire. Wills direct the distribution of your Probate assets. What is important to understand is that there are many estate planning methods available to avoid the time and expense involved in the Probate administration of your estate.
This article was written by David F. Bacon, Attorney and Ohio State Bar Association Board Certified Specialist in probate, trust and estate planning. David Bacon and Jeff Roth are partners in Roth & Bacon Attorneys with offices in Upper Sandusky, Marion, and Port Clinton, Ohio, and Fort Meyers, Florida. They have focused their practice to provide estate and business planning concepts to their clients. Nothing in this article is intended for, nor should be relied upon as individual legal advice. The purpose of this article is to help educate the public on concepts of law as they pertain to estate and business planning. This is number #155 of a series of articles. Additional articles will be published in the future. If you have any questions you would like to have answered, please direct your question to The Daily Chief Union and your question will be considered for use as the topic of subsequent articles. Copyright @ David F. Bacon 2009
The time may come when the skilled nursing facility is the best solution for the proper care of your parents. At this point, you are deciding your parent’s future and where they will live. Here are some talking points and things to consider if that day comes.
WHEN Many families wait too long to get the skilled nursing help that is needed. Love is making the right decisions and getting the professional care that is needed for the parent.
ATTITUDE Forget about the horror stories that are out there. Approach the prospective nursing home with a positive attitude. When the decision is made look for the best not the worst in the home. It will never be as good as you think it should be. Most of the people who work in the home are professionals in their area. They are proud of their work.
STAFF Check the turn over rate of the employees. Talk to employees of different levels. The aids, nurses and kitchen staff will each give different perspectives of the environment. Get an overall view. Each will have positive and negative comments but you should sense an overall positive view. Long term staff is a good indication of the maturity and focus that the staff will have toward the patient. There are license requirements relating to the number of staff. Are they temporaries or have they been there awhile?
PATIENTS Do not be shocked if you see patients a lot sicker then your mom or dad. You may also see those with mental disabilities. Your parent will have his or her own space and a professional staff will know how to allow all patients to live together with minimal conflict between patients. If your parent will have a roommate ask early on who makes that decision and what are the options if it does not work out. That can be ever changing and you need to know your rights relating to who occupies that room with your loved one.
PHYSICAL VIEW Is the physical plant comfortable to the eyes and nose? It is not home but there are some facilities that are much more pleasant to visit and live in than others. Listen to your parents but use your senses to make a rational decision. Obviously, cleanliness should be first on the list.
LOCATION If you have the luxury of having several homes nearby, convenience for the family is a consideration. No matter how much care the parent will receive there is no substitute for family involvement. Determine who are the logical family members to visit on a regular basis. Once in the home, the location is not that important to the patient. The best home considering all of the above factors may be far away from their home of many years. It will work out if the other patients are friendly and it provides the opportunity for more family members to visit regularly.
INSPECTIONS You should visit more than one home. Even if the home is not in the immediate area, use it for comparison. Much can be learned by comparing the facility, the staff and the care. You should visit each facility at least three times.
During the day. Talk to the Administrator, the Director of Nursing and social worker. Look at the attention given to the patient and how the employees work together. Are the staff members interacting with residents or talking over residents’ heads to each other?
Meal time. Observe interaction between servers and patients. Pay particular attention to residents who need encouragement with meals, are they receiving it?
Weekends. Is the skeleton staff on the week end sufficient to provide the necessary attention? Are patients forgotten over the weekend?
SPECIAL NEEDS Can your parent’s special needs be accommodated? Talk to the dietician. If Alzheimer’s are in the picture find out about special programs and what safeguards are in place to prevent wandering.
REPUTATION AND SURVEY REPORTS Do not rely on either. A good reputation can disappear in an instant and a bad one may have been rectified but will live with the home for years. Survey reports are mechanical and worry more about a paper trail than reality. Every family has an opinion on the particularly nursing home and you should form your own.
DOCTORS Will the family doctor go to the home? Most will not. That is not unusual. Determine the doctor in charge and who can and will provide the necessary care. If your parent can travel, is there good transportation provided? You may have no choice but to change doctors. Remember, a physician contracted by the home is equally qualified.
Remember, every family will have an opinion of each home. You must form your own opinion. Also, if it turns out to be the wrong decision, move your parent. The cost may not be covered by Medicare but that is a small price to pay for the best care and piece of mind for you and your parent.
(reprint of prior article)
Credit is given to Christine J. Wilson Esq. and Ruth Phelps, CELA for their information on skilled nursing facilities.
Jeff Roth is a partner with Forrest Bacon and David Bacon of the firm ROTH and BACON with offices in Port Clinton, Upper Sandusky and Marion, Ohio. Mr. Roth is also licensed in Florida. His practice is limited to wealth strategy planning and elder law in both states. Nothing in this article is intended for, nor should be relied upon as individual legal advice. The purpose of this article is to help educate the public on concepts of law as they pertain to estate and business planning. Additional articles expanding on this subject will be published in the future. If you have any questions you would like to have answered in this area of law, please direct your question to this journal and your question will be considered for use as the topic of subsequent articles. Jeff Roth can be reached at ohiofloridatrust@aol.com (telephone: 419-732-9994) copyright@Jeffrey P. Roth 2009
In the last several years there has been a shift in most estate planning offices. This shift in planning has in the main been driven by the continually escalating costs in health care and particularly nursing home expense.
The monthly cost for nursing home care in Ohio is currently on average between five thousand and seven thousand dollars dependent upon the level of care received. It must be remembered that this is a monthly figure. Extrapolating from this monthly figure this creates potential annual expenditures for nursing home care in the range of $60,000 to $84,000 per year. As the pundits observe, after five or ten years of paying those amounts, after a while that begins to add up to real money.
Most people are vaguely aware that potential nursing home expense is lurking out there somewhere, but it’s a bullet that many of us hope that we will be able to dodge. My clients regularly inform me that their dad lived to be ninety six and only died when he fell off the barn roof or that their mother at a hundred and three went to bed one night and just didn’t get up the next morning. When we are forced to consider such things that’s how many of us want to believe that our lives will end. Dependent upon which end of the argument you find yourself on, either fortunately or unfortunately, that’s not how things end up for most of us. Typically a majority of those of us reading this column will find themselves at some point in their lives in a nursing home setting. The longer you reside in a nursing home, the more expensive it will be to you and to your estate.
It is important to understand that Medicaid is a federal program. However, Medicaid is administered by each of the fifty states pursuant to agreements which each state reaches with the federal Medicaid system. For this reason if you do any reading in national periodicals pertaining to Medicaid eligibility rules and regulations you can find information which is confusing and contradictory. That is because each state’s Medicaid rules are different.
Most of those of you reading this article reside in Ohio. For the balance of this article I will refer to Ohio rules and regulations.
Medicaid is designed to pay for several types of disabilities. The specific one which will be discussed here is nursing home assistance. First of all, nursing home living eligibility requirements are different than assisted living requirements. The levels of care are greater in a nursing home setting. Medicaid does not generally pay for assisted living as Medicaid was never designed to provide rent monies to its beneficiaries.
This article was written by David F. Bacon, Attorney and Ohio State Bar Association Board Certified Specialist in probate, trust and estate planning. David Bacon and Jeff Roth are partners in Roth and Bacon Attorneys with offices in Upper Sandusky, Marion, and Port Clinton, Ohio. They have focused their practice to provide estate and business planning concepts to their clients. Nothing in this article is intended for, nor should be relied upon as individual legal advice. The purpose of this article is to help educate the public on concepts of law as they pertain to estate and business planning. This is number one hundred fifty two of a series of articles. Additional articles will be published in the future. If you have any questions you would like to have answered, please direct your question to The Daily Chief Union and your question will be considered for use as the topic of subsequent articles. Copyright @ David F. Bacon 2009
A power of attorney is document in which the principal (person granting the authority) grants to another person (the agent) the ability to act legally for the principal. A power of attorney may be broad in scope giving the agent the ability to perform almost any legal act that the principal could do, or it may be a very narrow power such as granting the agent the ability to write utility checks from a principal’s bank account. Powers of attorney may be created for business purposes or they may be created for health care purposes. Under prior law, powers of attorney were deemed to terminate upon the disability of the principal. Subsequent legislation has provided that the principal may incorporate language into the power of attorney document which provides that the disability of the principal shall not affect the validity of the agent’s continuing ability to act under the power of attorney. This type of language if included in the power of attorney document makes the power “durable” in that the power of attorney survives the principal’s subsequent incompetence. Powers of attorney terminate upon the death of the agent.
One of the most important things to understand about a power of attorney is that there is no excuse for not reading the power of attorney before you sign it. Words mean things. Persons who have a power of attorney explained to them as “boilerplate” or “generic” must understand that they are signing a document which in many cases gives the agent broad powers over their persons and or estates. Before you sign a power of attorney you should read and understand the authority you are giving to your agent.
Florida in October of 2011 and Ohio in March of 2012 have both revisited their power of attorney statutes in an attempt to clarify some of the grey areas in prior legislation. The primary grey area was what was meant by a general grant of authority in any one area. For example, under the recent legislation Ohio has provided that a general grant of authority for real estate without further explanatory text is deemed to incorporate the agent’s ability to sell, exchange, convey, quitclaim, release, surrender, retain title for security, encumber, partition, consent to partition, subject to an easement, subdivide, apply for zoning, plat or consent to platting, develop, grant options, lease, sublease, contribute to an entity in exchange for ownership in that entity, mortgage, execute deeds, insure, deal with all tax matters relating to the property, install or remove structures, change the form of ownership and or dedicate the property to public use.
In addition Ohio and Florida have provided that certain areas pertaining to grants of authority will not be deemed to be automatic. See Florida Statutes § 709 (2011), at www.leg.state.fl.us/statutes; and Ohio Revised Code § 1337 (2012), at www.codes.ohio.gov/orc. For these areas the principal must place his or her initial beside the pertinent provision for that ability to be included among the agent’s authority powers. These areas include the agent’s authority to create trusts, amend or terminate existing trusts, make gifts, create or change rights of survivorship, create or change beneficiary designations, delegate authority granted a power of attorney, waive the principal’s right to be a beneficiary under certain investments, and to exercise any fiduciary powers that the principal has the authority to delegate.
Florida has undertaken additional legislation which provides that a third party who rejects an agent’s ability to act under a power of attorney must explain in writing why he or she rejects the agent’s authority to act in a given situation. If it is proven that the rejection of the agent’s authority is rejected without demonstrated cause, in certain circumstances the rejecting third party may be held accountable in damages.
Powers of attorney given prior the enactment dates of the new legislation should still be honored for the purposes for which they were intended. However, it is prudent for everyone to review any existing powers of attorney they may have given to any agent and consider re-executing old powers to conform with the new laws now in effect. Many previously “grey areas” in the law are now clarified by the new legislation.
This article was written by David F. Bacon, Attorney licensed in Ohio and Florida. David Bacon, Jeffrey Roth, and Jessica Moon are members in the law firm of Roth and Bacon Attorneys, LLC. Their Offices are located in Upper Sandusky, Marion, and Port Clinton, Ohio, and Fort Myers, Florida. They have focused their practice to provide estate and business planning concepts to their clients. Nothing in this article is intended for, nor should be relied upon as individual legal advice. The purpose of this article is to help educate the public on concepts of law as they pertain to estate and business planning. Copyright @ David F. Bacon 2012.
GOALS IN JEOPARDY
LIFE ESTATES IN MEDICAID PLANNING
POWERS OF ATTORNEY AND PROBATE GUARDIANSHIP
SHOULD WE NEED SKILLED NURSING CARE
WHAT IS MEDICAID?
WHAT'S NEW? POWERS OF ATTORNEY IN OHIO AND FLORIDA
The purpose of this site is not to provide personal legal advice. This information is general and is not a substitute for individual legal services. Roth and Bacon Attorneys, LLC encourages you to obtain estate planning services and advice from an attorney, CPA, or other qualified individual.