Attorney Contingency Fee Deferral
Medicare
Medicare: Conditional Payments and Lien Recovery
Medicare’s Future Interest in Liability Settlements
Medicare: Worker’s Compensation Set-aside Arrangements
CMS Memo’s and CMS.gov web pages on Worker’s Compensation future medical settlements and Medicare Set Asides (PDFs):
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July 23, 2001 internal memorandum
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April 22, 2003 internal memorandum
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May 23, 2003 internal memorandum
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May 7, 2004 internal memorandum
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October 15, 2004 internal memorandum
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July 11, 2005 internal memorandum
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December 30, 2005 internal memorandum
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April 25, 2006 internal memorandum
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July 24, 2006 internal memorandum
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May 20, 2008 internal memorandum
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May 11, 2011 internal memorandum
Workers Compensation Medicare Set-aside Arrangements (WCMSA’s)
CMS Publication: WCMSA Reference Guide, January 5, 2015
CMS Publication: Self-Administration Toolkit for WCMSAs
. This is an excellent publication that should be considered for delivery to all claimants settling future work comp medical with a MSA.
Social Security
Social Security, A Lifetime Annuity, what are my contributions worth?
(PDF)
Life Expectancy Tables
National Vital Statistics Reports Volume 62, Number 7, January 6, 2014, United States Life Tables, 2009
(PDF)
See pages 11-14 for tables that Centers for Medicare and Medicaid Services (CMS) use on MSAs.
Taxation
Trust Matters including Special Needs Trust (SNT)
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Institutional Trust Companies with experienced local trustees:
Cumberland Trust (state chartered) in Nashville
Jo-Ann Taylor, trustee in Birmingham, with a nationally chartered trust company, 205 991-2992
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Individual (attorney) Trustees:
Richard Courtney, Esq. Jackson, MS
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Trust document drafting attorneys and subject experts:
Richard Courtney, Esq. Jackson, MS
Katharine Barr, Esq. Birmingham, AL
Larry Bray, Esq. Memphis, TN
Joel Mendler, Esq. New Orleans, LA
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National Advocacy Groups:
Special Needs Alliance
National Academy of Elder Law Attorneys
The Arc, also operate pooled trusts in some states
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Taxation and other pertinent subjects:
TN Asset Protection Statute
(PDF)
“
Is a Qualified Disability Trust Appropriate
” by Elizabeth Gray, Esq. published in “The Voice” 2/2012 of the Special Needs Alliance (PDF)
“
Taxation of Special Needs Trust
” by Dennis Sandoval, CELA,
an excellent detailed article on taxation although somewhat out of date
(PDF)
Factoring: “Buying” structured settlement annuity checks
Wrongful Imprisonment
Divorce