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Types of SNTs: First Party, Pooled, and Third Party
By: Jessica Saio Special Needs Trusts or SNTs are an essential tool to care for children and adults with disabilities while protecting important public benefits such as Social Security and Medicaid. There are several types of SNTs, usually categorized as first party, pooled, and third party SNTs. It is important to determine which type of…
Annual Review Season: Back to the Basics
By Arshi Pal, Esq. The Individualized Education Program (IEP) is an important document that lays out the foundation for a student with a disability’s education and supports. The Committee on Special Education (CSE) must convene annually to review the student’s IEP according to the student’s needs. Annual review season is upon us. Let’s get back…
Updates to New York State Medicaid Income and Asset Limits for 2025
By Brian L. Miller Every year, the New York State Department of Health updates the allowed income and resource limits for Medicaid applicants and recipients. For Medicaid applicants seeking community Medicaid benefits on or after January 1, 2025, individuals are allowed monthly income of $1,800 plus a $20 unearned income credit and are allowed to…
2025 Estate and Gift Tax Exemptions
By Joel Krooks Ringing in the new year brings updated estate and gift tax exemption amounts for 2025. The federal estate and gift tax exemption have now risen to $13.99 million per person, allowing married couples the advantage of portability, effectively safeguarding $27.98 million from estate taxes upon death. The tax rate for gifts and…
When to Update or Review Your Estate Plan
By Joel Krooks, Esq. Many individuals and families understand the importance of having estate planning in place. However, just because you have your estate planning in place does not mean that you are done. Things change and it is important for you to review your estate planning documents to make sure that your goals and…
2024 Back to School Checklist
By Arshi Pal, Esq. The start of the new school year can be a bittersweet time for parents and students. Many will be excited for the new opportunities and lessons during the school year, whereas others may be sad to wave summer break goodbye. As children soak up the last few days of summer, parents…
Understanding the Pitfalls of Medicaid’s Homestead Exemption
For many individuals, their home is their most cherished asset. Whether it’s a co-op apartment, condo, or house, it often represents a lifetime of memories and is at times their most valuable investment. As people age, ensuring that the value of their home is preserved and passed down to their loved ones becomes a primary…
New York State Graduation Requirements, Change is on the Horizon
By Arshi Pal, Esq. While New York currently offers students with disabilities a significant amount of flexibility, including safety net options, to achieve a local diploma, there are still many inequities. For example, if a school district designates a student as eligible for alternate assessments due to severe cognitive disabilities, the student can only receive…
Recent Federal Guidance Dispels Myths on Assistive Technology for Students with Disabilities
by Marion M. Walsh Assistive Technology can be important for all individuals with disabilities. This January, the U.S. Department of Education’s Office of Special Education Programs (OSEP) released important guidance on the importance of assistive technology (AT) devices and services for students’ meaningful access and engagement in education. AT means any item, piece of equipment,…
New York Supreme Court Overturns NYSED Decision Granting Special Education Eligibility until 22
By Marion M. Walsh, Esq. Last month, a New York state court ruled that students with disabilities in New York are not legally entitled to extended eligibility until age 22 under state law. This decision has created confusion as it goes against a July 2023 formal opinion from the Office of Counsel of New York…
