Elder & Estate

Medicaid Asset Protection Trust

The trust that keeps a nursing home from taking your life’s work.

A Medicaid Asset Protection Trust — also called a MAPT or MAP Trust — is an irrevocable trust designed to protect your home, savings, and assets from Medicaid spend-down requirements. Done right and done early, it can shield everything you've built.

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What Is a MAPT (MAP Trust)?

A Medicaid Asset Protection Trust (MAPT, MAP Trust, or sometimes called an “irrevocable income-only trust”) is a legal tool used in elder law planning. When you transfer assets — typically your home and savings — into a MAPT, those assets are no longer considered “yours” for Medicaid purposes after the 5-year look-back period passes.

This means when you apply for Medicaid to cover nursing home or long-term care costs, the assets inside the MAPT are not counted against you. You won't have to “spend down” your savings to qualify. Your family keeps the assets you worked your whole life to build.

The key rule: 5 years in advance

Assets transferred into a MAPT must remain there for at least 5 years (the “look-back period”) before you apply for Medicaid long-term care. This is why acting early matters. A MAPT you create today protects your assets in 2030. Waiting until you need care is often too late.

How a MAPT Works — Step by Step

01

You create the trust

An attorney drafts an irrevocable MAPT. You are the grantor but NOT the trustee — typically your adult child or another trusted person serves as trustee.

02

You transfer assets into the trust

Your home, investment accounts, or savings are retitled in the name of the trust. The assets are now legally owned by the trust, not you.

03

You retain income rights

You can still receive income generated by the trust assets — dividends, rent, etc. You can often still live in your home. You just don't own it.

04

The 5-year clock starts

From the date of transfer, the 5-year look-back clock begins ticking. Each year that passes reduces the risk of a Medicaid penalty.

05

5 years later — protected

Once 5 years have passed since the transfer, those assets are completely exempt from Medicaid's calculation. They belong to your heirs.

06

You apply for Medicaid

When long-term care is needed, you apply for Medicaid. The MAPT assets are not counted. You qualify without spending down. Your family keeps the assets.

Who Should Have a MAPT?

A MAPT is not for everyone — but for the right family, it's one of the most powerful tools in elder law. You should seriously consider one if:

✓You own a home and want to protect it from Medicaid estate recovery
✓You have savings above the Medicaid asset limit ($2,000 in most states)
✓You are in your 50s or 60s and have time to run out the 5-year clock
✓A parent is healthy today but may need nursing home care within the next 10–15 years
✓You have a family member with a disability who depends on government benefits
✓You live in a state with aggressive Medicaid estate recovery (Ohio, Massachusetts, NY, etc.)
✓You want to preserve an inheritance for your children or grandchildren

MAPT vs. Other Planning Tools

StrategyProtects Assets5-Year WaitBest For
MAPT (MAP Trust)✓ YesRequiredPlanning 5+ years early; home + savings protection
Revocable Living Trust✗ NoN/AProbate avoidance; no Medicaid protection
Gifting to Family⚠ RiskyRequiredSimple assets; requires careful documentation
Special Needs Trust (SNT)✓ YesVariesDisabled beneficiary; preserves their benefits
Lady Bird Deed✓ Yes (home only)No wait in some statesMichigan, Florida, Texas residents; home only
Spend-Down to Limit✗ NoN/ALast resort when planning wasn't done in time

MAPT Rules Vary by State

Every state has different Medicaid rules. Select your state to see how a MAPT works in your specific situation.

AL — AlabamaAK — AlaskaAZ — ArizonaAR — ArkansasCA — CaliforniaCO — ColoradoCT — ConnecticutDE — DelawareFL — FloridaGA — GeorgiaHI — HawaiiID — IdahoIL — IllinoisIN — IndianaIA — IowaKS — KansasKY — KentuckyLA — LouisianaME — MaineMD — MarylandMA — MAMI — MichiganMN — MinnesotaMS — MississippiMO — MissouriMT — MontanaNE — NebraskaNV — NevadaNH — NHNJ — New JerseyNM — New MexicoNY — New YorkNC — NCND — North DakotaOH — OhioOK — OklahomaOR — OregonPA — PennsylvaniaRI — Rhode IslandSC — SCSD — South DakotaTN — TennesseeTX — TexasUT — UtahVT — VermontVA — VirginiaWA — WashingtonWV — WVWI — WisconsinWY — Wyoming

MAPT Frequently Asked Questions

What does MAPT stand for?+
MAPT stands for Medicaid Asset Protection Trust. It is also commonly called a MAP Trust, an irrevocable income-only trust, or a Medicaid irrevocable trust. All these terms refer to the same planning tool.
Can I still live in my house after putting it in a MAPT?+
Yes. A properly drafted MAPT typically includes a retained life estate or a right to use and occupy the property. You can continue living in the home. You just can't sell it without the trustee's involvement, and you no longer own it outright.
What happens to my assets in the MAPT when I die?+
The assets inside the MAPT pass to your named beneficiaries (typically your children or heirs) according to the trust terms. Because the MAPT is irrevocable and the assets were legally out of your estate before you died, Medicaid generally cannot recover from them through estate recovery.
Can I change my mind after creating a MAPT?+
No — a MAPT is irrevocable, meaning it cannot be undone or modified (except in limited ways allowed by state law). This is actually what makes it work: Medicaid cannot count the assets because you genuinely gave up ownership and control. This is also why working with an experienced attorney is essential before signing.
How much does a MAPT cost to set up?+
Attorney fees for a MAPT typically range from $3,000 to $7,500 depending on complexity, your state, and the assets involved. Given that nursing home care can cost $100,000–$180,000 per year, the protection a MAPT provides almost always far exceeds its cost.
Is a MAPT the same as a Special Needs Trust?+
No — they serve different purposes. A Medicaid Asset Protection Trust (MAPT) protects the assets of the person who will need Medicaid long-term care. A Special Needs Trust (SNT) protects assets set aside for a disabled person so they don't lose their Medicaid or SSI benefits. Both are powerful tools, and sometimes families need both.
Do I still pay taxes on assets in the MAPT?+
For income tax purposes, a grantor MAPT is typically treated as a grantor trust, meaning you still report the income on your personal tax return. For capital gains purposes, assets in the MAPT generally receive a stepped-up basis at your death — a significant tax advantage for appreciated property like real estate.

The best time to create a MAPT was 5 years ago. The second best time is now.

Every year you wait is a year the look-back clock isn't running. Book a free discovery call and we'll walk through whether a MAPT makes sense for your family, your state, and your assets.

Book Your Free MAPT Consultation

Free. No obligation. All 50 states.