Medicaid Compliant Income Annuity Refresher; Offering Solutions to Problems

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January 7, 2014 Medicaid Compliant Income Annuity Refresher; Offering Solutions to Problems 2010 Standard Insurance Company

Today s Agenda Rules & Procedures for offering Medicaid Compliant Annuities Case Study: Planning for Married Couples Where To Go For Help? 2 2010 January Standard 7, 2014 Insurance Company

The FACTS: In the United States, 3.9% of the population over age 65 live in a nursing home. Nursing home costs can run $55,000 to $96,000 or more per year! Without private insurance, Medicaid is the primary source of longterm care assistance for 1 out of every 7 people in the US. These factors affect the majority of seniors in America, yet few have done anything about it. 3 2010 January Standard 7, 2014 Insurance Company

How To Pay For Care? Deplete savings accounts Long Term Care Insurance Many Americans will end up on Medicaid for these reasons: Don t have the financial means to pay for the high expense of nursing homes Can t afford or qualify for Long Term Care (LTC) Many see LTC as a use it or lose it plan 4 2010 January Standard 7, 2014 Insurance Company

The Opportunity Medicaid Law allows the ability to rearrange assets and qualify for Medicaid -Medicaid Qualified Annuity Omnibus Budget Reconciliation Act of 1993 Congress delegated the Medicaid treatment of annuities to the Secretary of Health and Human Services Deficit Reduction Act of 2005 ("DRA") in February of 2006 Transmittal 64 5 2010 January Standard 7, 2014 Insurance Company

Legislation and Rules In 1994 the Secretary of Health Care Financing Administration issued Transmittal 64. Transmittal 64: Determined actuarially sound test for Medicaid Compliant annuities. Actuarially Sound: The actuarially sound test is easily satisfied by showing that the individual who purchased the annuity will receive back his or her entire investment within his or her Medicaid life expectancy. Term certain SPIA must be no longer than the annuitant s actuarial life expectancy. 6 2010 January Standard 7, 2014 Insurance Company

Legislation and Rules Deficit Reduction Act of 2005 (DRA) Actuarially sound test outlined in Transmittal 64 was continued, subject to several modifications. Additional requirements include: Must name state Medicaid program as the primary beneficiary up to amount Medicaid has spent for care Medicaid applicant must disclose their interest in the annuity Income annuity must be irrevocable and non-assignable Actuarially sound Must provide for payments in equal amounts, with no deferral and no balloon payments 7 2010 January Standard 7, 2014 Insurance Company

2012 Medicaid Specifications for Arizona Protections for the Confined Spouse: Monthly Personal Allowance: $104.70 Protections for the Community Spouse: Community Spouse Resource: Minimum: $22,728 Allowance (CSRA): Maximum: $113,640 Increased CSRA: Annuities: Permitted Actuarially sound annuities permitted Monthly Maintenance Needs: Minimum: $1,839 Allowance: Maximum: $2,841 8 2010 January Standard 7, 2014 Insurance Company

What Is A Medicaid Compliant Annuity? The Medicaid Compliant Annuity was designed to convert a spend-down amount into an income stream. With the spend-down amount eliminated, the nursing home resident/medicaid applicant becomes eligible for Medicaid benefits. Essentially, a Medicaid Compliant Annuity is a period certain single premium immediate annuity with an added restrictions endorsement. The added endorsement makes the annuity irrevocable and nonassignable. 9 2010 January Standard 7, 2014 Insurance Company

Medicaid Compliant Annuity Planning Case Study: Medicaid Compliant Annuity Planning for Married Couples 10 2010 January Standard 7, 2014 Insurance Company

The Problem: Husband/Wife with one spouse entering nursing home and the other staying at home Husband/Wife have countable assets above the required amount to qualify for Medicaid Community Spouse reluctant to spend down assets to qualify Confined Spouse for Medicaid Turn assets into a non-counting income without creating a disqualifying transfer 11 2010 January Standard 7, 2014 Insurance Company

Case Study GOAL: Obtain immediate Medicaid eligibility for the institutionalized spouse while providing the community spouse with sufficient income to maintain his or her lifestyle. Mr. and Mrs. Smith are both 82 years of age. On June 1, 2012 Mr. Smith enters a nursing home: The Smith s own a home, one car, personal property and $250,000 in a savings account. Arizona state Medicaid rules entitle Mrs. Smith to a resource allowance of $113,640. Mr. Smith is entitled to retain a resource allowance of $2,841. Net spend-down of $133,519 ($250,000 - $113,640 - $2,841 = $133,519) 12 2010 January Standard 7, 2014 Insurance Company

Case Study June 5, 2012 Smith s meet with an elder law attorney: Nursing home will cost $5,000 per month. Without Medicaid their money will exhaust in 27 months! To qualify for Medicaid the elder law attorney recommends purchase of Medicaid Compliant Annuity. July 1, 2012 - Mrs. Smith invests in a $133,519 Medicaid Compliant Annuity with The Standard: An 82 year old female has a 98 month life expectancy. Payout months 1 98: $1,415.39 Total payout: $138,707 Medicaid Compliant Annuity returns more than $133,519, so her annuity is deemed actuarially sound. 13 2010 January Standard 7, 2014 Insurance Company

Case Study Monthly Savings = $3,805 $45,660 yearly Mr. Smith pays: $1,195/mo vs. $5,000/mo Monthly cost calculation: o $5,000 nursing home cost Mr. Smith s Medicaid co-pay o Mr. Smith s Medicaid co-pay calculation Mr. Smith receives $1,300/mo in social security $104.70 personal needs allowance Co-pay is $1,195/mo ($1,300 $104.70 personal needs allowance) $5,000 - $1,195 co-pay $3,805 monthly savings 14 2010 January Standard 7, 2014 Insurance Company

Medicaid Compliant SPIA s GUIDE FOR ADVISORS Look for situations where a husband/wife expect one to enter a long term care facility which provides custodial care. Always instruct clients to work with an elder care attorney. Work with The Standard in obtaining a proper Medicaid Compliant Annuity illustration and sales disclosures. Medicaid Compliant Annuity must be issued with a restricted endorsement. Non-transferable Non-forfeitable Non-assignable Non-commutable Irrevocable No change of payee No change of payment option No cash value 15 2010 January Standard 7, 2014 Insurance Company

Medicaid Compliant SPIA s GUIDE FOR ADVISORS Application set up: Owner Annuitant Payee Primary Beneficiary Healthy spouse Healthy spouse Healthy spouse State Medicaid program up to amount Medicaid has spent for care Obtain signed copy of Restricted SPIA Disclosure form. Obtain signed copy of Contract Endorsement Restrictions form. Obtain signed copy of Restricted SPIA illustration. Always work with a qualified elder care attorney! 16 2010 January Standard 7, 2014 Insurance Company

Review Medicaid Compliant Annuities are a legally viable solution to reposition assets in order to qualify for Medicaid. Medicaid Compliant Annuities must be: Issued on well spouse Issued with a restrictive endorsement Issued as a period certain payout equal to well spouse s life expectancy Issued with the primary beneficiary as the state Medicaid program Case Study: Planning for Married Couples The Standard is one of only a few carriers offering a Medicaid SPIA product option. 17 2010 January Standard 7, 2014 Insurance Company

Where To Go For Additional Information? www.naela.org (National Academy of Elder Law Attorney s Inc.) www.elderlawanswers.com www.medicaid-annuity.com 18 2010 January Standard 7, 2014 Insurance Company