JIM HANNAH, Chief Justice.
Appellant, the Arkansas Department of Human Services ("DHS"), appeals from an order of the Arkansas County Circuit Court reversing and remanding DHS's decision that appellee, Gordon Pierce, was ineligible for Medicaid benefits. The circuit court ruled that retirement accounts owned by appellee's spouse, Martha Pierce, should not have counted in the determination of Gordon's eligibility for long-term-care Medicaid benefits. DHS appealed to...
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