Tools for Charitable Giving During Life

Donor-Advised Funds (DAFs) or Charitable Lead Trusts (CLTs) can be used to charitably gift during life.

Donor-Advised Funds

DAFs allow you to contribute cash or investments to a fund managed by a charity or financial institution. DAF funds grow without income tax consequences. A donor can recommend grants be made to charities during life or have the fund donated at your death after years of appreciation.

Charitable Lead Trusts

Alternatively, CLTs allow donors to transfer assets to an irrevocable trust and pay the income generated from the trust assets to the Charity. When the donor dies, the remaining assets pass to the donor鈥檚 family or non-charitable beneficiaries. There are income tax benefits available to the donor. At the donor鈥檚 death, the CLT assets transferred to beneficiaries free of capital gains.

Gifting After Death

Charitable giving after death can be achieved through the creation of Charitable Remainder Trusts (CRTs), naming a charity as beneficiary of a life insurance policy or retirement account, or making bequests in your Trust or Will. CRTs allow you to transfer assets to an irrevocable trust and the income generated from the assets can be paid to non-charitable beneficiaries for a specific period. When the donor dies, the charity receives the assets left in the CRT and that value determines the estate tax deduction.

Similarly, if you name a charity as beneficiary of a retirement account or life insurance policy, the asset is not includable in the donor鈥檚 estate value, and the charity receives the asset income tax-free. If gifting to a charity pursuant to a Trust or Will, the gift鈥檚 value is excludable from your estate value. You can also include a provision in your Trust or Will known as the 鈥淪anta Clause鈥� which directs a specific amount be paid to charities only if the estate鈥檚 total value exceeds the estate tax exemption.

You should work closely with your accountant, financial advisor, and estate planning attorney to decide which options are most appropriate and practical for you.

Is There a Lookback Period for Community Medicaid?

For Community Medicaid, which provides in-home care, there is no lookback period. This means that the program does not investigate whether you transferred assets out of your name prior to seeking assistance. For the most part, you will be deemed eligible if the assets in your individual name do not exceed the allowable limit on the first of the month in which you apply for Community Medicaid. Transferring assets in the months or years prior will not create a penalty period or period of ineligibility.

What About Chronic Medicaid?

If you need to apply for Chronic Medicaid which covers costs associated with long term nursing home care, Medicaid will review your finances for the preceding five years. Any gifts you made or assets you transferred will be reviewed to determine if there will be a lapse in time before Medicaid will pay on your behalf as a penalty for these transactions.

When is a Home Exempt From Medicaid?

If a Medicaid applicant鈥檚 spouse, disabled child, or minor child continues to live in the residence, a home of any value is an exempt resource. Without an exempt family member living there, the home for a Community Medicaid applicant is exempt if the value is less than $1,097,000. But beware! Planning is still recommended to avoid a lien being placed at death if the deed is in the Medicaid recipient鈥檚 sole name requiring probate or administration in the courts.

What is PCS Medicaid?

PCS includes assistance with activities of daily living, such as light housekeeping, meal preparation, bathing, toileting, and grooming. Medicaid managed care organizations and local departments of social services contract with home-care agencies that employ aides to provide these personal care services.

What is the CDPAP Program in NY?

Alternatively, the Medicaid program, CDPAP, allows applicants who are eligible for home care services to choose and hire their own personal caregiver. There are a few limits on who can be hired; it can be a friend or family member, but a spouse or parent will not qualify. The CDPAP services provided by a personal assistant can include any of the services normally provided by a personal care aide (home attendant), home health aide, or nurse.

What鈥檚 Changing in September?

Starting September 1, 2025, the medical and clinical requirements to be eligible for in-home care paid by Medicaid are changing. Going forward, an applicant will need to demonstrate he or she needs physical assistance with at least three activities of daily living. Applicants diagnosed with Alzheimer鈥檚 or dementia will be eligible to receive in-home services if they need supervisory assistance with only two activities of daily living. Eligibility will continue to be determined through assessments of an individual鈥檚 functional and clinical needs by state contractor Maximus Health Services.

This policy enactment was issued on June 30, 2025, which seems like a quick turn-around to September 1, 2025, but it did not exactly come out of the blue. The new threshold was passed during the state鈥檚 2020-2021 fiscal year, but enactment was postponed by the federal government鈥檚 pause on Medicaid changes during the pandemic.

Savings For the State But Challenges For Residents

The state believes the savings could be up to $300 million annually but it will come at a great cost to the elderly and disabled. Those who wish to receive in-home care, will also have to meet the income and asset limits required to be Medicaid eligible. In New York, private pay in-home care costs up to $35 per hour which quickly becomes many thousands per month.聽An elder law attorney can help create a long-term care plan that saves money and provides you with the care you need to stay home safely.

By Britt Burner, Esq. and Erin Cullen, Esq.

Britt Burner, Esq. is a Managing Partner, and Erin Cullen, Esq. is an Associate Attorney at 明星黑料, P.C. 明星黑料, P.C. serves clients from New York City to the east end of Long Island with offices located in East Setauket, Westhampton Beach, Manhattan, and East Hampton.

Past: Humble Beginnings and a Bold Decision

During my third year of law school, I gave birth to my third daughter, and I managed to graduate eighth in my class. My fourth daughter was only four years old when I made the difficult decision to start my own practice鈥攃hoosing to prioritize my family over the opportunity to work at a large law firm in the city and in 1995, I founded this firm in a modest basement office in Port Jeff Station.

While it鈥檚 uncommon to change the course of your legal career after law school, I consciously chose to pursue elder law鈥攁n area that allowed me to make a meaningful difference in people’s lives. I was drawn to guiding families through complex legal and emotional challenges related to aging, health care, and estate planning. Inspired by this calling, I dedicated myself to educating the public about proactive planning, and the firm grew steadily from there, built on principles of integrity, education, and
personalized service.

Balancing family and career was challenging, but I knew I was on the right path.

Present: A Firm Led by Exceptional Leaders

Today, I am proud to say that our firm has become a thriving practice, focusing only on areas in which we excel. Having The Honorable Gail Prudenti join our team has greatly enhanced our ability to serve our clients in new and meaningful ways. As a former Chief Administrative Judge for New York State, Presiding Justice of the Appellate Division Second Department, Surrogate of Suffolk County, and Dean of Hofstra Law School, Gail鈥檚 judicial experience and deep understanding of the court system are invaluable assets to the firm.

Her demeanor, insight into Surrogates Court and Guardianship Law, and strategic acumen have been transformative. Gail鈥檚 ability to navigate complex court matters with fairness and expertise ensures our clients receive the best possible outcomes. Her presence elevates our practice and gives a level of confidence and trust that is truly unmatched.

The Future: Building on a Strong Foundation

Looking ahead, I am incredibly proud of the talented team we have assembled. My daughter, Britt Burner, has become a formidable force within the firm. She is now our Managing Partner, and she brings not only her expertise but also a passionate vision for growth and excellence. She embodies our core values鈥攕ervice, integrity, and compassion鈥攁nd is committed to maintaining the high standards our clients expect. Under her guidance, we will continue to innovate and expand, always placing our clients鈥� needs first.

Britt recently served as Chair of the Elder Law and Special Needs Section of the New York State Bar Association for the 2024-2025 year and remains deeply committed to the work of the Section. Britt shares our mission to educate through webinars and seminars from Manhattan to Montauk. Britt鈥檚 dedication and leadership are shaping the future of our practice.

The true backbone of the firm are the 7 other attorneys and two law graduates that work with clients each day giving exceptional advice and guidance to our clients. With patience, kindness, and deep knowledge of the law, the attorneys of 明星黑料 deliver each and every day. Our firm is supported by an extraordinary team of 33 dedicated team members, whose professionalism and collaboration allow us to provide seamless, personalized service to every client. Our clients find great comfort knowing that while this pool of talent is leading us into the future, neither Gail nor I are going anywhere鈥攚e remain deeply committed to serving our clients and guiding the firm forward.

A Personal Reflection and Commitment

While I am handing over the administrative reins of the firm, I鈥檓 not going anywhere! I remain deeply committed to working directly with clients, sharing insights from my own experiences, including recent personal challenges, and the importance of legacy planning. My passion for helping families protect their loved ones and build lasting legacies continues to drive me.

Thank you for trusting us over these 30 years. We look forward to many more decades of service and to continuing our mission of caring for our clients and community.