Spain, J.
Petitioner, a resident of a skilled healthcare facility since 2000, applied for Medicaid benefits in December 2003. The Albany County Department of Social Services (hereinafter DSS) denied her application, finding that petitioner had made an uncompensated transfer of $140,000 into an irrevocable trust during the 60-month look-back period governing trusts (see Social Services Law § 366 [2] [b] [2] [ii]; [5] [d] [1]), thus disqualifying her from...
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