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SENATE DOCKET, NO. 378 FILED ON: 1/13/2023
SENATE . . . . . . . . . . . . . . No. 800
The Commonwealth of Massachusetts
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PRESENTED BY:
Rebecca L. Rausch
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To the Honorable Senate and House of Representatives of the Commonwealth of Massachusetts in General
Court assembled:
The undersigned legislators and/or citizens respectfully petition for the adoption of the accompanying bill:
An Act relative to the fair treatment of life estates in MassHealth Eligibility.
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PETITION OF:
NAME:DISTRICT/ADDRESS :Rebecca L. RauschNorfolk, Worcester and Middlesex 1 of 2
SENATE DOCKET, NO. 378 FILED ON: 1/13/2023
SENATE . . . . . . . . . . . . . . No. 800
By Ms. Rausch, a petition (accompanied by bill, Senate, No. 800) of Rebecca L. Rausch for
legislation relative to the fair treatment of life estates in MassHealth Eligibility. Health Care
Financing.
The Commonwealth of Massachusetts
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In the One Hundred and Ninety-Third General Court
(2023-2024)
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An Act relative to the fair treatment of life estates in MassHealth Eligibility.
Be it enacted by the Senate and House of Representatives in General Court assembled, and by the authority
of the same, as follows:
1 SECTION 1. Section 28 of chapter 118E of the general laws is hereby amended by
2adding at the end thereof the following:-
3 “In determining the eligibility of an individual who has disposed of a life estate or
4remainder interest in property, the Division shall determine the percentage interest of such life
5estate or remainder interest in accordance with federal internal revenue service regulations
6governing the valuation of annuities, interests for life or term of years, and remainder or
7reversionary interests”
8 SECTION 2. Section 31 of said chapter 118E is hereby amended in subsection (d) by
9inserting after the word “sold.” The following:-
10 “If the property against which the division has a lien or encumbrance is a life estate or
11remainder interest, the percentage interest against which the division may recover upon a sale
12shall be determined in accordance with federal internal revenue service regulations governing the 2 of 2
13valuation of annuities, interests for life or term of years, and remainder or reversionary
14interests”