Click here for the PDF version
Click here for the PDF version In this issue Answers to questions COMMONLY ASKED by our clients:
- HOW DO I AVOID PROBATE & PRESERVE MY ASSETS?
- DOES A TRUST PROTECT MY HOME FROM PROBATE AND NURSING HOME COSTS?
- WHAT IS THE NEW DMV POINT SYSTEM?
- WHEN IS THE SENIOR HEALTH & FITNESS FAIR?
- HOW TO CONTACT US 24 HOURS A DAY?
- HOW DO INJURY VICTIMS GET FREE CASE EVALUATIONS?
- WHAT ARE THE 2026 MEDICARE, MEDICAID, ESTATE TAX AND VA AIDE & ATTENDANCE NUMBERS?
- HOW SHOULD LANDLORDS COMPLY WITH NEW LAWS?
- WHAT TYPES OF CASES DO FRIEDMAN & RANZENHOFER, PC HANDLE?
HOW DO I AVOID PROBATE & PRESERVE MY ASSETS?
Attorney Robert Friedman, drawing on over forty-seven years of estate planning experience, will be presenting these seminars:
- FIFTEEN WAYS TO AVOID PROBATE: Learn about the latest estate and asset protection planning strategies, probate legal procedures, the risks and benefits of avoiding probate, the best forms of real estate ownership, common estate planning mistakes, recent changes in estate and gift tax laws, the duties of trustees and executors, myths about living trusts, when to update your will , and preventing will contests.
- Tuesday, April 21, 2026 (4:00-5:00 pm). Amherst Center for Senior Services, 370 John James Audubon Parkway, Amherst, NY 14228.
- Thursday, May 28, 2026 (10:00—11:00 am). Orchard Park Senior Center, 4520 California Road, Orchard Park, NY 14127.
- Fourteen Ways to Preserve Your Assets with the Medicaid Laws: Learn about the latest strategies to preserve your assets if nursing home or assisted living care is necessary and plan for incapacity with powers of attorney, health care proxies, living wills, trusts, transferring your home to family members, long term care insurance, prepaid funeral accounts, IRAs, properly documented gifts, spousal allowances and transfers, caregiver agreements, and emergency Medicaid planning.
- Wednesday, May 20, 2026 (11:00 am-12:00 pm) at the 16th annual Senior Strive to Thrive Health and Fitness Fair 2026, Clarence Town Park Clubhouse 10405 Main Street, Clarence, NY 14031.
DOES A TRUST PROTECT MY HOME FROM PROBATE & NURSING HOME COSTS?
The Medicaid Asset Protection Trust (“MAPT”) is an irrevocable living ( inter vivos) trust which will help you qualify for Medicaid while preserving your assets for your heirs with:
- ASSETS: Grantors (also known as settlors or creators) place real property and brokerage accounts or other investments ( but not IRAs or 401-Ks), into the MAPT.
- TRUSTEES The trustee must be an individual other than the grantor to provide sufficient relinquishment of incidents of ownership. The home can be deeded to the trustees, such as your children.,
- INCOME. The trust usually provides for income to the grantor, but not access to principal to avoid the asset being deemed available for Medicaid eligibility purposes. Grantor trust provisions allow income trust assets to flow through, and be reported on, the grantor’s individual tax return.
- PRINCIPAL Principal distributions are only allowed to the grantor’s children or other family members at the trustee’s discretion.
- Limited power of attorney. The grantor can change the beneficiaries.
- LOOKBACK PERIOD. Assets transferred to the MAPT are no longer considered countable resources for Medicaid eligibility purposes once the five-year lookback is cleared from date of funding. This can prevent the spend down and depletion of assets due to long-term care costs, leading to preservation of assets for beneficiaries five years after the deed is filed.
- PROBATE . Assets in the MAPT avoid probate and Medicaid estate recovery.
- SALE OF HOME. If you decide to sell your home, the trustees can purchase another home for you with the proceeds or invest the proceeds which does not affect the five-year look-back period
- PROPERTY TAX EXEMPTION. Grantors are entitled to property tax exemptions if they reside in the home and they reapply for the exemption with the tax assessor.
WHAT IS THE NEW DMV POINT SYSTEM?
Changes effective February 16, 2026, to the New York DMV point system significantly change how points are assessed, penalties for violations, and rules for suspensions and license restoration. Licenses may be suspended if a driver accumulates 10 points within a 24-month period. The increased points for violations are (old points are in parenthesis):
- Speeding (1-10 mph over the limit): 4 points (3)
- Cell Phone Use: 6 points (5)
- Failure to Yield to Pedestrian: 5 points (3)
- Reckless Driving / Speed Contests: 8 points (5)
- Passing a Stopped School Bus: 8 points (5)
- Speeding in a Construction Zone 8 points
- Violations that previously did not have points are Equipment Issues (e.g., broken headlights): 1 point; Illegal U-Turns: 2 points; Obstructing Traffic: 2 points
- Failure to Move Over for Emergency Vehicles: 3 points
- DWI/DWAI/DWAI-Drugs: 8-11 points
- Aggravated Unlicensed Operation: 11 points
- Facilitating Aggravated Unlicensed Operation: 5 points
- Speed Contests or Races: 5 points
Drivers who accumulate four or more alcohol‑or drug‑related convictions will face permanent license revocation.
WHEN IS THE SENIOR HEALTH & FITNESS FAIR?
The 16th Annual Strive to Thrive Senior Health & Fitness Fair 2026 will be held on Wednesday, May 20, 2026 from 10:00 am to 12:00 pm at the Clarence Town Park Clubhouse, 10405 Main Street, Clarence, NY 14031. The goals of the event are to motivate seniors to find community resources and make good health and fitness choices. The completely free event, co-hosted by the Clarence and Akron-Newstead Senior Centers, offers raffle prizes; seminars on elder financial abuse and Fourteen Ways to Preserve Your Assets with the Medicaid Laws; educational exhibits on health, fitness, safety, and government benefits; health screenings; and lunch The sponsors are Friedman & Ranzenhofer, PC; Highmark WNY; Nascentia Health; Independent Health; Univera Healthcare; United Healthcare; Wegmans; and NYS Department of Health EPIC.
HOW TO CONTACT US 24 HOURS A DAY?
Do you have an urgent late night legal question? Have you been injured in an accident? Were you arrested for DWI? Have you been served with a lawsuit summons? Call or text us 716.333.5144 or 585.376.5177 twenty-four hours a day/seven days a week. Additionally, you can reach us using the chat service and contact forms on our websites, WNY-Lawyers.com and LegalSurvival.com.
HOW DO INJURY VICTIMS GET FREE CASE EVALUATIONS?
Have you been injured due to a car accident, slip and fall, dog bite, or defective product?
Contact experienced injury attorney Mike Ranzenhofer for a free case evaluation. For over 45 years, Mike Ranzenhofer has taken the time to listen to you and fight for the injury justice which you deserve. With our “No Fee Guarantee,” you pay no legal fees unless you win your case. Mr. Ranzenhofer will meet you personally at your home, your office, the hospital, or one of our local offices if you or a family member need assistance with: Back & Spinal Cord Injuries, Bicycle Accidents, Brain Injuries, Burn Injuries, Bus Accidents, Construction Site Accidents, Defective Products, Dog Bites, Injuries From Drunk Drivers, Landlord Premises Liability, Motorcycle Accidents, Pedestrian Injuries, Tire Failures, Slip and Fall Injuries, Truck Accidents, Wrongful Death, and Car Accidents.
WHAT ARE THE 2026 MEDICAID, MEDICARE, ESTATE TAX, AND VA AIDE & ATTENDANCE NUMBERS?
How much are the 2026 Medicare benefit deductibles and co-insurance amounts?
Hospital deductible $1,736. Co-insurance (days 61-90) $434/day. Skilled nursing facility co-insurance (days 21-100) $217/day.
How much are the 2026 Institutional/Nursing Home (“INH”) and Community/Home Care (“CHR”) Medicaid resource and income allowances?
INH & CHR resource allowance $33,038 (Single) and $44,796 (Couple). INH income allowance $50. CHR income allowance $1,836 (Single) and $2,489(Couple). INH community spouse resource allowance $74,820 to $162,660. INH community spouse income allowance $4,066.50.The Centers for Medicare and Medicaid Services (CMS) has eliminated the requirement to apply for other benefits as a condition of Medicaid eligibility. Such benefits include annuities, pensions, retirement and disability benefits such as Veterans’ compensation and pensions; Social Security Retirement, Survivors, and Disability Insurance; Railroad Retirement benefits; and unemployment benefits. However, the requirement to apply for Medicare as a condition of Medicaid eligibility has not changed.
How much are the 2026 NY Medicaid Regional Rates for calculating gift penalties?
The dollar value of transfers or gifts made during the past five years, divided by the average monthly cost of nursing home care, is used to calculate the number of months of ineligibility for Medicaid institutional services. The regional rates for the average monthly costs of nursing home care are: Buffalo/WNY (Erie, Niagara, Genesee, etc.)$13,765; Rochester (Monroe, Ontario, Seneca, etc.) $15,675; Long Island (Nassau and Suffolk) $15,193; NYC $15,282; Syracuse/Central (Broome, Cayuga, Oswego, etc.) $14,146; Albany/Northeastern (Rensselaer, Saratoga, etc.) $14,783; and Northern Metropolitan (Westchester, Dutchess, Orange, Rockland, etc.) $15,024. For example, a WNY nursing home resident’s gifts of $137,650, divided by the regional rate of $13,765 would result in a ten-month penalty, requiring the resident to private pay the nursing home for at least ten months.
How much is the 2026 home equity limit for Medicaid coverage of nursing home and community-based long term care?
The home equity limit is $1,130,000.
How much are the 2026 Estate and Gift Tax exemptions?
- US Estate Tax Exemption $15,000,000.
- New York State Estate Tax Exemption $7,350,000.
- US annual gift tax exclusion $19,000 per year/per beneficiary.
How much are the 2026 VA Aid and Attendance Pension Monthly Benefits? Veteran with no spouse or dependent child $2,424. Veteran with a spouse or a dependent child $2,874. Surviving spouse with no dependent child $1,558. Net worth must be no more than $163,699 to qualify.
HOW SHOULD LANDLORDS COMPLY WITH NEW LAWS?
The 2026 NY Landlord Legal Compliance American Apartment Owners Association webinar was presented by Landlord attorneys Robert Friedman and Justin R. Friedman who discussed:
- Most Common Lease Drafting Mistakes to Avoid
- NY Good Cause Eviction Law Updates
- NY LLC Transparency Act
- Are NY Landlords Required to Accept Section 8 Vouchers?
- NY Landlords Fined $12.8 million for Lead Paint Violations
- Evictions Dismissed for Failure to Serve the Notice of Occupancy Rights under the Violence Against Women Act (“VAWA”)
- Non-Military Affidavits & Other New Eviction Procedure Rules for Buffalo/Erie County Hub Court
WHAT TYPES OF CASES DO FRIEDMAN & RANZENHOFER, PC HANDLE?
- PERSONAL INJURY/WRONGFUL DEATH.
- PROBATE/ESTATE ADMINISTRATION): Representation of executors, objectants in will contests, administrators, and beneficiaries.
- LANDLORD/TENANT LAW: Evictions, leases, discrimination defense, lead paint lawsuit defense, and building code violation defense.
- FAMILY LAW: Divorce, child custody, child support, grandparents’ rights, prenuptial agreements, name changes, and guardianships.
- ESTATE PLANNING: Wills, health care proxies, living wills, life estate deeds, burial designation forms, living trusts, and powers of attorney.
- ELDER LAW: Medicaid planning, guardianships for incapacitated persons, and asset protection.
- CRIMINAL: Defense of clients charged with violations, misdemeanors, and felonies including assault, shoplifting, DWI, Medicaid fraud, welfare fraud, and traffic tickets.
- CIVIL/COMMERCIAL LITIGATION: Representation of both plaintiffs and defendants in partition actions, debt collection, and business litigation.
- BUSINESS ADVICE: Sale and purchase of a businesses; business succession planning; and formation of LLCs , PLLCs, PCs, corporations, and partnerships.