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New Jersey Medicaid to Allow Miller Trusts


New Jersey residents with higher incomes may soon have new options for long term care. New Jersey Medicaid announced it intends to clear the way for Miller trusts.  NJ Medicaid will request approval from the federal government to discontinue its Medically Needy program for long term care.  This would allow Medicaid applicants who seek long […]


Pennsylvania Legalizes Same-sex Marriage


This week, New Jersey’s neighbor Pennsylvania became the 19th state to legalize same-sex marriage. On May 20, 2014, federal Judge John E. Jones III of the Middle District of Pennsylvania threw out the state’s ban on same-sex marriage, writing that, “We are a better people than what these laws represent, and it is time to […]


IRS Resolves the “Key West Dilemma” by Recognizing Same Sex Marriages Throughout the U.S.


The IRS announced today that they would treat same-sex couples as legally married based upon the couple’s state of ceremony, not their state of residence. In June, the Supreme Court struck down Section 3 of the Defense of Marriage Act, meaning married same-sex couples could now enjoy the same privileges under federal law as heterosexual […]


Social Security Amends POMS Governing Special/Supplemental Needs Trust Expenditures


People with serious disabilities often qualify for government benefits like Supplemental Security Income (SSI) and Medicaid that limit eligibility based on finances.  Thus personal injury recoveries attributable to a disabled person often are placed in trust to minimize benefit reduction.  However, federal and state law provide that trusts containing assets of the disabled beneficiary or […]


Lawrence A. Friedman’s Special Needs Article is Featured in Law School Textbook


“Special Needs Estate Planning” has been included in the new law school textbook Teaching Materials on Estate Planning by Gerry Beyer, Professor of Law at Texas Tech University School of Law. Originally written by attorney Lawrence A. Friedman for N.J. Lawyer magazine, the article explains how to plan your estate to protect your child or […]


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Homepage photo: Cows grazing at Meadowbrook Farm, Bernardsville, NJ by Siddharth Mallya. October 23, 2012. http://en.wikipedia.org/wiki/File:Autumn_Leaves_13.jpg.
Interior photo: Somerset hills pastoral scene by Lawrence Friedman.