The Superior Court of New Jersey Appellate Division upheld a penalty assessed under a personal service contract (called a “life care contract”) between the petitioner and her daughter, in which petitioner made a lump sum advance payment to her daughter for the future provision of personal care services.
E.S. v. Division of Medical Assistance, NJ (03-26-2010)
Stern v. Daines, N.Y. Supreme Court (11-23-2009, No. 3928/09)
Court imposes penalty period for as-needed, no-refund personal care contract. Court cites Barbato.
Household Employer’s Tax Guide (IRS Pub 926)
2018 federal income tax withholding. Tax legislation enacted on December 22, 2017, (P.L. 115-97) changed the 2018 individual income tax…
Swartz v. New York Dept. of Health
N.Y. Sup. Ct., App. Div., 3rd Dept., No. 513524, June 14, 2012. Case imposing penalty period for transfer of claimed…