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Wills, Trusts & Estates Keyed to Sterk
Cohen v. Commissioner
Citation:
668 N.E.2d 769 (1996)Facts
This opinion consolidates four cases, including below.
Cohen Case: In 1983, Mary Ann Cohen established a trust, allowing the trustees to distribute assets at their sole discretion for Cohen’s benefit. However, the trust prohibited payments that would result in Cohen losing eligibility for any public assistance or entitlement programs. The trust was intended to supplement, not replace, public assistance.
Comins Case: On January 1, 1985, Lilyan and Sydney Comins placed their home in a trust. While they retained income for life, the trust provided that, if institutionalized, the trustee could only use the trust’s net income for health, medical, and welfare benefits that were not otherwise available from other sources. The trustee also had limited authority to distribute principal to beneficiaries, capped at $5,000 or 5% of the trust principal.
Kokoska Case: In 1983, Kokoska, a severely disabled woman, had her settlement proceeds placed in a trust to provide supplemental care and benefits, accounting for any government assistance she received. The trust gave the trustee discretion to distribute income for Kokoska’s needs, including purchasing goods and services that might disqualify her from benefits. The trustee also had discretion to distribute principal to meet Kokoska’s needs.
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