A MAPT is an irrevocable trust used to remove assets from Medicaid “countable resources” so a person can qualify for Medicaid long‑term care while preserving assets for heirs, provided it is created and funded before the Medicaid look‑back period.
General Rule: 5‑Year Look‑Back
Federal and most states impose a 60‑month (5‑year) look‑back period.
California Exception
California is re‑implementing a 30‑month look‑back for long‑term care Medicaid (Medi‑Cal) beginning January 1, 2026.
The look‑back period is measured backward from the date the applicant applies for Medicaid long‑term care benefits (nursing home or in‑home care).
To qualify for LTC Medicaid, you must have low countable assets, but:
- Your home is exempt
- Your car is exempt
- Your personal property is exempt
- Your retirement accounts (401k, IRA) are often exempt if you take RMDs
- A MAPT can protect non‑exempt assets
Medicaid LTC can recover against these exempted assets that go through probate.
