| http://www.w3.org/ns/prov#value | - For transfers of assets, the CMS Letter states that States may extend protection to same-sex couples (including married same-sex couples) under the ???undue hardship??? exception to transfer penalties.28 The family home and other assets can both be protected from transfer penalties if the State extends that protection at its sole expense.29 Without the ordinary Medicaid protections and in the abse
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