Volume 8, Issue 1 January 27, 2026
The DiGiorgio Law Firm, PLLC specializes in providing estate planning and elder law services to our clients, their families, and their family-owned businesses.
The legal services offered by DiGiorgio Law Firm, PLLC include, *Wills and Trusts, *Estate and Tax Planning, *Estate & Gift Tax Audits & Appeals, *Long Term Care Planning *Medicaid Eligibility Planning, Medicaid Recertification & Appeals, *Probate Administration, *Elder Law, *Special Needs Planning, *Guardianship Applications, *Asset Protection Planning, *Business Entity Formation, *Business Succession Planning, *Buy-Sell Agreements, and *Real Estate Closings.
In this issue of the DiGiorgio Law Firm, PLLC Estate Planning Newsletter we highlight resource levels in Medicaid law which are in effect for 2026.
I. Medicaid Resource & Income Eligibility Levels for 2026
1. Resource Levels for Chronic Care Medicaid (Nursing Home) $32,532 for the Medicaid Recipient & the greater of $74,820 or ½ of combined spousal resources up to $162,660.
2. Monthly Income for Chronic Care: $50 for the recipient and $4,066.50 for the community spouse.
3. Resource Levels for Community Care: $32,532 for the applicant and $43,781 for a couple.
4. Income Levels for Community Care: $1,800 for an individual, as of 12-31-26, update pending or $2,432 for a couple, as of 12-31-25, update pending.
II. Trust Check Up
Are you a Grantor, Trustee or Beneficiary of a Trust?
If so and your Trust has been around for a while there are a number of factors that might cause you to consider making a change to the Trust. Some of those factors include the following:
• The initial Trustee is no longer suitable for the job.
• You created the Trust for certain beneficiaries and now you want to change them.
• A beneficiary is, a minor, incapacitated, or has special needs and should not receive an outright distribution.
• You are concerned about built-in capital gains.
• The trust holds a life insurance policy or other assets that no longer meets the needs of the beneficiaries.
• The Trust term is too short or too long.
• The Trust situs needs to be changed.
• The Trust no longer meets its intended purpose.
• Trust assets are at risk and need to be protected.
If you are faced with any of these or other issues that you would like to change about your trust, contact the DiGiorgio Law Firm today to schedule a consultation to find out what you can and cannot change!
III Charitable Giving
• Since the passage of the 2017 Tax Act non-itemizers have not been able to claim deductions for contributions to charity. That has changed for 2026. Individual non-itemizers may now deduct up to $1,000 in cash gifts to qualified charities and couples may deduct up to $2,000 in cash gifts to qualified charities.
• If you are over age 70 and ½ you may make a distribution to charity in 2026 from your IRA of up to $108,000 and exclude it from income. If you are age 73 or over and taking RMD’s, a contribution to charity from your IRA will count towards your RMD requirements.
III. Health Care Decision Making Day
The DiGiorgio Law Firm, PLLC will be hosting a Health Care Decision Making Day at the Legal Aid Society of Mid NY on Bleecker Street in Utica on April 2, 2026, from 9:00am to 4:00pm, where we will be offering free Health Care Proxies to attendees.
• In keeping with the spirit of this event, we will also be offering any client that retains us to prepare a Will and Power of Attorney between February 1, 2026, and April 2, 2026, and mentions this promotion, a free Health Care Proxy.
Does your “Estate Plan” need updating? Call us to schedule a consultation today!
You can’t take it with you, but you can decide where it goes.
Keep up with the changing times and let us provide you with a free 30-minute consultation to review your current estate plan to see if it has kept up with changes in the law and your lifestyle.