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Thank you all so much. Your responses have been very helpful. The proceeds were actually close to $300,000 but we were told brother put about 90,000 for expense: $12,000 towards taxes and maintenance and approximately $25,000 for 2 months of nursing home private pay charges before Medicaid payments began. I can only assume the balance ($63,000 was used for closing costs and incidentals --- leaving the remaining $200,000 with "nothing to show" as he claims.

None of his remaining math adds up, and said he has no documentation/receipts. What we were given were the notices from Social Security, Medicaid and correspondence from the eldercare lawyer (who also wasn't aware of the missing funds).

He has recently completed an application for a Qualified Income Trust (Q.I.T.), which I understand is a requirement under the new Medicaid regulations? My mother's income (SS and pension) would fund this trust, which would then pay the nursing home monthly. Her income is only about 1/3 of the Medicaid rate, so I'm not sure how that will work. At this point the Q.I.T. may be too little compensation too late.

One of my other brothers mentioned that our mother could become a ward of the state. We're unsure of much information. Unfortunately, our mother wouldn't share her end of life plans with anyone but the brother who has Power of Attorney.
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They will attempt to release Mom into your care. If you are unable to care for her, DO NOT SIGN THE PAPERWORK. However, you should cooperate with them in attempting to have her become a ward of the state.
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Mom will likely become a ward of state who will place her in a nursing home (she and you will not be able to choose). The state is likely to sue your brother as POA for recovery of the funds. They are likely to place liens against his property and garnish wages if he no longer has the $200K. It is not a small amount and it will not be a forgiven debt.

This scenario happened to a co-worker only when they put mom in nursing home they sold the house and divided the proceeds among the kids later who spent it all before they found out they had just gotten mom disqualified from Medicaid - bad move.
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$200,000 is a sum to make your head swim and make you keel over. But hang on a minute.

$200,000 minus:

Any pre-existing debts
Upkeep and taxes on the unoccupied home for two years
Nursing Home fees up until the current outstanding $30K, which might have been quite a lot.
Sums legitimately spent on mother's own expenses including health care.

Mother was admitted to the NH two years before the house was sold. How long in total has she been resident there?

Your brother has made a right pig's breakfast of his POA responsibilities but he hasn't necessarily just pocketed the money and fraudulently spent it. First of all, I'd get the numbers thrashed out and the reporting gaps filled in as far as possible. Then you can see where you are.

But in any case, he as POA is the one who is responsible for the money and the only one of you siblings who can be liable for its repayment.

I don't know this to be true, but I would be beyond astonished if the Nursing Home could legally evict your mother without first finding a place of safety for her to be discharged to (I agree that APS will be the best resource for advice on regulations like this, among other things). And if her state of health is such that any move would endanger her, then get her an attorney or an advocate to get a court order to prevent it.
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In addition to finding an eldercare attorney, I think I'd call Adult Protective Services and ask how they can help protect your mother.

I think that reporting the theft of your mom's funds may need to happen so that Medicaid views this as a "crime" and not a "gift".

Does your brother have addiction problems.?
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It sounds like you need a certified elder attorney well versed in Medicaid in your mothers state as rules are a bit diff in diff states.
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