OPINION
JACKSON, Judge:
An incompetent person, Mitchell H. Kline, by his guardian ad litem, challenges a Utah Department of Health ("Department") determination that he is ineligible for Medicaid nursing home benefits. The Department ruled that Mr. Kline's available assets exceeded allowable limits because a durable power of attorney executed by him in 1984, while competent, amended a 1968 trust agreement and conferred authority upon his attorney-in-fact...
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