Regardless of recent challenges by local Department of Social Services offices, the Medicaid Asset Protection Trust (“MAPT”) is alive and well in the elder law practitioner’s toolbox and is the best option for protecting real property. MAPTs have been the subject of much planning, advocacy and programming in the Elder Law and Special Needs Section.

A MAPT is a type of irrevocable trust that is usually drafted as a grantor trust for income and estate taxes. A MAPT is created to shield assets from being counted when applying for Medicaid eligibility, including long term care. This is the program most utilized by Medicare recipients over 65 years old to assist with the costs of a long term stay in a nursing facility or for a home health aide.