Practice Areas

Comprehensive elder law services for Bucks County families

From Medicaid planning to estate administration, we provide the full range of legal services that seniors, disabled individuals, and their families need — explained clearly, handled expertly.

Practice Area 01

Elder Law

Elder law is a broad term that encompasses a broad array of services that we provide to our elderly clientele. This may be as simple as making sure Dad has an expertly drafted Power of Attorney — a document that is necessary to do all the things required to protect assets in the event of confinement to a nursing home.

Elder law is Tax Law, Real Estate Law, Estate Planning and Trust Planning, and almost every aspect of the law. It is crisis intervention, family counseling, mediation, and support. In this area, we feel most useful as attorneys and counselors.

The effects of our work with disabled and elderly clients are immediate and satisfying. Our staff works daily with the Department of Human Services, their local County Assistance Offices, and legal counsel. Since we do this work daily, we are up to date on the latest rulings and trends in these areas — the only way to safely navigate what is known in our court systems as a "legal morass."

Frequently Asked Questions
Elder law is the practice of law focusing on the needs of the elderly and disabled. While that may sound simple, it is not. Elder law is more of a legal context that seeks to apply legal principles consistent with the changing social and medical issues presented to the elderly and disabled. The "context" of elder law is that our clients will likely suffer from illnesses and infirmities requiring substantial care — in the home, in one of the rapidly expanding assisted living facilities, or perhaps in a full nursing home.

Independent individuals become unable to care for themselves. They need assistance from their families and from their communities. After a lifetime of independence, they are required to be on the receiving end. Their hard-earned independence and their assets are now at risk. Each circumstance is unique, but the problems require expertise in many areas of law — agency, contracts, tax, trusts, estate planning, Medicare and Medicaid, Social Security, Veterans Benefits, Guardianship and Capacity, and areas that cross all of these lines at once.

An elder law attorney needs to be well versed in many areas of the law and able to correlate the client's circumstances and the law into a reasonable plan, often during a family crisis. There is a great deal of legal work combined with equal amounts of social work, psychology, family therapy, and support mixed together.
An elder law attorney may charge by the hour, by the case, or by the outcome. It is essential — and required — that these fees be communicated to clients in writing before beginning a case matter. Ensure you understand and agree to the fees and what they will purchase in terms of time and outcome before hiring the attorney.
The best place to start is the National Academy of Elder Law Attorneys ("NAELA"), which has resources and search engines available at naela.org. A Google search or Avvo.com may also be helpful. More and more rating services exist for attorneys and other professionals — be careful about relying solely on these sites. The best ratings come from actual clients and colleagues. Often, a nursing home, financial professional, or attorney may make a referral based on previous interaction with the elder law attorney. This is the best indicator of a qualified practitioner.
Before hiring an elder care attorney in Bucks County, find out how long they have practiced in this area and how much real case experience they have. It is common for general practitioners to call themselves elder law attorneys because they have some experience with the areas common to elder law. We believe there is no substitute for actual time in the field.

To us, it is simple: Does the attorney call you back? Does he answer your questions? Does he treat you with respect? Does he do what he says he will do? Does he finish what he starts? You could ask these questions about your painter or carpenter — it is the same in law. Someone who cares will stand out, and you will know about them before you reach their office from friends and colleagues. If it takes more than 24 hours to get a call back, go elsewhere. The first call should tell you all you need to know.
A CELA ("Certified Elder Law Attorney") is a specialty certification that means you have found a knowledgeable attorney who has taken an exam in the areas important to elder law, has handled many elder law cases, and is recognized by peers. It is a good measure — but a CELA alone does not guarantee competence, and you should still do your homework and seek references. Many attorneys with advanced law degrees do not seek this certification but are excellent elder law lawyers who may have qualifications that exceed those of a CELA.
Most elder law attorneys have a full practice consisting of estate planning, probate, Medicare and Medicaid planning, special needs trusts and planning, guardianships, and veterans benefits. The focus, however, should be on how these areas of the law fit together to address the needs of the client.
Yes — the National Academy of Elder Law Attorneys (NAELA). You can find their resources, member directory, and search tools at naela.org.
Practice Area 02

Medicaid Applications

We have prepared and filed thousands of Medical Assistance applications. We have defended these before local County Assistance Offices, appealed many decisions, and attended and represented clients at numerous fair hearings. We have taken several cases through the Commonwealth Court in furtherance of our clients' goals.

The application process has become complicated and burdensome for clients who are already under enormous stress dealing with the hospitalization of a loved one. It is our opinion that almost everyone needs professional representation for this purpose.

Nursing homes and hospitals are businesses, and they are not looking out for the rights of our clients to pay only the correct amount of medical expenses. When the system fails, it often falls to the children of our clients to absorb these costs. We work to make sure that doesn't happen.

Frequently Asked Questions
In our opinion, almost everyone benefits from professional representation. The Medicaid application process is complex, documentation requirements are strict, and errors or omissions can delay eligibility — sometimes for months. Meanwhile, nursing home bills continue to mount. An experienced elder law attorney knows exactly what is required, anticipates problems before they arise, and can defend or appeal a denial if necessary.
A denial is not the end of the road. You have the right to appeal and request a fair hearing before the Pennsylvania Department of Human Services. We have represented clients at many of these hearings and have taken cases all the way through Commonwealth Court when necessary. The important thing is to act quickly — there are strict deadlines for filing appeals after a denial.
By law, the County Assistance Office has 45 days to act on a Medicaid application (90 days for disability-related applications). In practice, the process often takes longer, particularly when documentation is incomplete or additional verification is required. Having an attorney prepare and submit a complete, well-documented application gives you the best chance of a timely approval.
This is one of the most stressful aspects of the process. Once Medicaid is approved, coverage is typically retroactive to the date of application — meaning bills incurred while the application was pending may be covered. However, the nursing home may pressure families for payment in the interim. Do not sign any personal guarantees for a loved one's nursing home bill without speaking with an attorney first.
Federal law prohibits nursing homes that accept Medicare or Medicaid from requiring a third party — such as an adult child — to personally guarantee payment as a condition of admission. However, nursing homes may attempt to pressure families into signing documents that create personal liability. Never sign anything without having it reviewed by an elder law attorney first.
Practice Area 03

Asset Protection & Medicaid Planning

Asset protection and Medicaid planning means ensuring that our clients' assets are protected to the fullest extent of the law — paying the correct medical expenses, nursing home costs, taxes, administrative fees, and penalties, and no more than that. It also means working to keep family members from bearing the burden of expenses their parents may incur.

The new paradigm in Pennsylvania and many other states is a troubling shift of costs onto family members — without regard for the family's actual ability or responsibility to pay. This may be the single greatest financial threat facing our clients' children, and in most cases, those children are completely unaware of it. Early planning, proper documentation, and knowledgeable legal guidance are the only reliable defenses.

Frequently Asked Questions
There is an important distinction. Standard "Medicaid" benefits all Pennsylvanians with low assets and income and may provide income, food, and hospital benefits. "Medical Assistance" is a specific program for elderly and disabled Pennsylvanians requiring nursing care and, in some cases, home care. For Medical Assistance, one must be institutionalized — either categorically or medically needy — and have assets below certain thresholds. Married couples face more complex requirements.
The five-year look-back is the period the Department of Human Services (DHS) investigates when reviewing a Medical Assistance application. After filing with the County Assistance Office (CAO), the CAO may examine all financial transactions from the prior five years. Any transfers made for less than fair market value — or made to reduce assets to qualify for Medical Assistance — are totaled and divided by the average monthly nursing home cost in Pennsylvania. This produces a penalty period of ineligibility. That penalty period begins when the applicant is "otherwise eligible" — meaning they are in a nursing home, their assets are below the threshold, and an application has been filed.
No — and this is one of the most dangerous misconceptions in elder law. Gifting is essentially off limits when Medicaid planning is a concern. That includes small gifts over $500, the so-called "annual exclusion" gifts, and transfers people don't even realize are gifts — such as adding a child's name to a property deed.

Any gift of any amount made within five years of a Medical Assistance application will be counted and a penalty assessed. Since most people apply when they have run out of money, the timing of that penalty can be devastating. And because Pennsylvania law can hold children personally responsible for indigent parents' care costs, those children's own assets may be exposed. Bottom line: do not gift and do not add children's names to accounts or assets without first consulting a qualified elder law attorney.
The community spouse — the one remaining at home — can generally keep the home, their retirement assets, and up to half of the couple's liquid assets up to approximately $162,660 (the 2026 maximum). The ill spouse can keep up to $8,000. In total, a couple can often protect well over $150,000 in assets with proper planning. The exact amounts depend on the couple's specific financial picture and require careful analysis.
Yes — and this surprises most families in Pennsylvania. Under Pennsylvania's filial responsibility law, adult children can be held personally liable for medical bills incurred by indigent parents. This is one of the most overlooked legal risks in elder care and a powerful reason to ensure proper Medicaid planning is in place well before a crisis occurs.
Almost never a good idea. Transferring a home to a child disqualifies the parents from Medical Assistance if they enter a nursing facility within five years of the transfer. It also carries significant capital gains tax consequences for the child, and strips the parents of the home's Medicaid-exempt status. Do not do this without consulting a qualified elder law attorney first.
No. The home is an exempt asset for Medicaid purposes as long as the applicant intends to return there. Nursing homes and the government do not come and take your home or your money. What happens is that you receive a bill. If you cannot pay and do not qualify for Medicaid — for any reason — you may be discharged from the facility. If a nursing home asks you to deed over your home as a condition of admission or continued care, contact a qualified elder law attorney immediately.
If the elder's name is on an account, Medicaid treats it as belonging to the elder — regardless of who else is named. For married couples, it goes further: if either spouse's name is on an asset, both spouses are considered to own it. This is true even for couples who married shortly before a nursing home admission. Do not attempt self-help Medicaid planning by moving accounts around — what most people believe to be true in this area is usually not.
Not while you are living. However, at your death, Pennsylvania's Estate Recovery program will seek reimbursement — from your estate — for Medical Assistance payments made on your behalf. This typically targets assets that remain in your name alone at the time of death, including the home in certain circumstances. Proper planning can significantly reduce or eliminate estate recovery exposure.
Yes — through Pennsylvania's "Waiver" programs, which serve individuals at home who need nursing home-level care. The primary program is the PDA (Pennsylvania Department of Aging) Waiver, also known as the Aging Waiver. It waives the requirement of nursing home institutionalization and permits care in the home. However, this is not an entitlement — slots are limited and there may be a waiting list.
This is a common misconception. Medicaid — specifically Medical Assistance for long-term care — benefits approximately 70% of all Pennsylvanians who enter nursing care. It is not a program reserved for the destitute. Many middle-class families find that nursing home costs quickly exceed their savings, and Medical Assistance becomes essential. The key is planning ahead so that eligibility is achieved correctly and legally.
Start by getting your documents in order. You must have someone who can step in and manage your affairs when you become unable to do so yourself. This means having a well-drafted Durable Power of Attorney for financial matters — this is an absolute must. You should also have a Power of Attorney for Health Care and a Living Will (Pennsylvania now combines these into a single Advance Directive document).

Beyond documents, maintain careful financial records and do not make gifts or transfers without legal guidance. If there are gaps in your planning, your children may be responsible. The earlier you plan, the more options you have.
Absolutely not. Medical Assistance for long-term care does not cover medical care — it covers nursing home and home care costs. Medicare continues to cover hospital and physician services. It is critical to maintain your Medicare coverage when you go on Medical Assistance. Dropping it would leave you without coverage for medical treatment.
Practice Area 04

Estate Planning

Our firm works with individuals, couples, and businesses to plan for estate preservation and succession. We perform a comprehensive analysis of all threats to personal and business assets, and work to ensure our clients are as prepared as possible for every legal contingency.

This work involves the use of Wills, Trusts, Powers of Attorney, Shareholder Agreements, Partnership Agreements, Life Insurance Trusts, Charitable Remainder and Annuity Trusts, Grantor Retained Trusts, IIOTs, and Gift Trusts. Each plan is tailored to the specific goals, family dynamics, and financial circumstances of the client.

Frequently Asked Questions
Without a doubt, it is the Power of Attorney. If you don't have one, you likely won't be able to protect your assets — or yourself — in a crisis. A Will only takes effect after death. A Power of Attorney works while you're living but incapacitated, which is often when it matters most.
Just about everyone who is interested in controlling what happens to their assets when they die — rather than leaving it up to the state. Without a Will, Pennsylvania's intestacy laws determine how your estate is distributed, which may have little to do with your actual wishes.
Absolutely. A complete estate plan should include a Durable Power of Attorney and an Advance Directive (also called a Living Will or Healthcare Directive). These documents address who makes decisions for you — financially and medically — if you become unable to make them yourself. A Will alone is not sufficient.
A Letter of Instruction is a valuable companion to your Will. Executors are often unaware of the full scope of the estate — where accounts are held, what assets exist, where important documents are kept. A clear letter from the decedent goes a long way toward helping the executor locate and track everything efficiently. It is not a legal document but can save your family significant time and stress.
In Pennsylvania, the requirements are actually quite minimal — a writing signed at the end will suffice. It can even be entirely in your own handwriting. However, if the Will is not "self-proving" — meaning signed before witnesses and a notary — the signature must be separately proved during the probate process. A properly witnessed and notarized Will avoids that extra step.
A self-proving Will is one signed before witnesses and a notary. It can be taken to probate court without requiring further proof of the testator's signature — saving time and avoiding complications, particularly if the witnesses are deceased or unavailable years later.
These are distribution terms that matter enormously when a beneficiary predeceases you. Per stirpes — meaning "on the head of" — directs a deceased beneficiary's share to their children based on what the beneficiary would have received. For example, if you leave your estate "to my children, but if any do not survive me, then to their children per stirpes," the children of a deceased child take that child's share — the remaining children's percentages are unchanged.

Per capita divides equally among all living heirs, meaning grandchildren and surviving children would share equally. The choice between these terms has significant consequences and should be made carefully with your attorney.
By operation of law — such as joint accounts and joint tenancy property — or by contract, such as beneficiary designations on life insurance policies, annuities, and IRAs. These designations pass assets directly to the named beneficiary regardless of what a Will says, which is why keeping beneficiary designations current is a critical part of estate planning.
A Living Trust is a trust formed during a person's lifetime and is typically revocable — meaning it can be changed or cancelled at any time. For income tax purposes, these are generally ignored and the grantor continues to pay taxes on trust income as if the assets were still in their own name. A Living Trust does not protect assets from Medicaid — a common misconception.
Not every trust does this — and this is one of the most dangerous misconceptions in elder law. Some insurance salespeople would have you believe that a revocable trust keeps assets safe from Medicaid. This is simply not true. A revocable trust can actually make certain assets — such as the family home — available to Medicaid rather than exempt. Only certain irrevocable trusts, properly structured and implemented well in advance, can offer this protection. Always consult an experienced elder law attorney before making any trust decisions for this purpose.
A trust that generally cannot be changed after it is funded. However, in Pennsylvania, just about any trust can be terminated if all interested parties agree. This is an important nuance that affects long-term care planning strategies.
These are "income only" or "intentionally defective income only" trusts — used to hold the assets of a parent while keeping the taxation and control of those assets within the parent. They are sophisticated planning tools used in estate and Medicaid planning and require careful legal guidance to implement properly.
Short answer: unless you need large-scale institutional administration, no — a thousand times no. Corporate trustees are expensive, impersonal, and often ill-suited to the kinds of trusts most families need. A trusted family member or friend, properly instructed, is almost always the better choice.
No — in fact, trusts are taxed at higher rates than individuals. What they permit is the ability to take action that will eventually preserve assets that would otherwise be subject to expenses and taxes if kept in an individual's name too long. They are excellent tools for long-term care planning when used correctly and with proper guidance.
Practice Area 05

Special Needs Trusts

At Shober & Rock, we prepare Special Needs and Supplemental Needs Trusts to permit our clients to maintain public benefits while retaining rights to private benefits — whether received through Court proceedings, from estates, or from other trusts. This is a very specialized area of the law that is constantly changing.

Make sure that you seek the counsel of attorneys who actively work in this area. The consequences of a poorly drafted Special Needs Trust can be severe — disqualifying a vulnerable person from the very benefits the trust was intended to protect.

Frequently Asked Questions
Generally speaking, a Special Needs Trust is a trust used by an individual on Medicaid or SSI that is not counted as a personal asset. It can be used for expenses not covered by the benefit program — such as special care planning, rehabilitation, and social activities. These trusts are extremely technical and must be done carefully to pass review by Medicaid and the Social Security Administration.
When you are on — or think you will be on — Medical Assistance, Medicaid, SSI, or any needs-based program. It is also critical when a disabled person is about to receive an inheritance, a personal injury settlement, or other assets that could otherwise disqualify them from benefits.
There are generally "first party" and "third party" trusts. First-party trusts are set up with the Medicaid applicant's own assets and will eventually be paid back to the government after the applicant's death — commonly called "payback trusts." A third-party trust is established by a parent or loved one, usually referred to as a "Supplemental Needs Trust," and at the applicant's death the remaining funds can be distributed to other heirs or family members rather than returned to the state. There are also sole benefit trusts that can be established for individuals under 65 who are disabled.
You can create one in your Will, which will cost nothing more than the Will itself. Setting up a standalone trust involves obtaining an account, a tax ID number, and instructing the trustees on administration. In cases where Court authorization is required, a Petition must be filed and costs can run into the thousands of dollars. The benefits, however, drastically outweigh the costs — often preserving hundreds of thousands of dollars in benefits eligibility.
A Special Needs Trust can be used to protect valuable SSI and Medicaid eligibility. The trust must be reviewed by the Social Security Administration initially and annually during its term. Distributions must be managed carefully — improper distributions can inadvertently affect benefit eligibility, which is why ongoing legal guidance in administering these trusts is so important.
Yes — as long as the Court agrees, it will set up the trust and authorize the payment of the settlement into it. This preserves Medicaid and SSI eligibility while allowing the individual access to funds for approved expenses. As a first-party trust, it will be required to pay back Medicaid at the death of the recipient.
Yes — a third-party Supplemental Needs Trust is straightforward to use for this purpose. It simply requires that the Will contain language expressing the intention that funds are to supplement — and not replace — the SSI or Medicaid benefits of the beneficiary. Too many people forget to consider the needs of their disabled beneficiaries and unwittingly interfere with their ability to keep precious public health benefits. If you have a disabled family member, this planning is essential.
A first-party trust is set up with the assets of the recipient themselves, typically by someone acting on their behalf — such as an agent under a Power of Attorney or a Court. The beneficiary will typically be someone who is on, or who will require, public benefits such as SSI or Medical Assistance. Because the trust is funded with the recipient's own money, it is subject to Medicaid payback rules upon the recipient's death.
Practice Area 06

Estate Administration

We work with families upon the death of their loved one to guide them through every step of the estate administration process. We review the Will — if there is one — and gather information about the heirs of the decedent. We prepare a Petition for Probate and accompany the client to the Register of Wills to be formally appointed.

We then help the Executor gather the assets of the decedent, pay any outstanding bills including the funeral bill, and distribute the remaining assets to the beneficiaries. We also prepare all necessary Notices of Administration, Inheritance Tax Returns, and final income tax returns that are required under Pennsylvania law.

Frequently Asked Questions
Probate is the process by which a deceased person's assets are collected and distributed to their rightful heirs. In Pennsylvania, the Register of Wills oversees this process. It is the legal mechanism by which a Will is validated, an Executor is officially appointed, and the estate is administered and ultimately distributed in accordance with the decedent's wishes and Pennsylvania law.
No — and you should not go through probate unless you are absolutely certain you have to. Unnecessary probate happens all the time and ends up slowing down the process while taking more money away from the beneficiaries. Many assets pass outside of probate entirely — through joint ownership, beneficiary designations, POD/TOD accounts, and trusts. An experienced attorney can help you determine whether probate is actually necessary in your situation.
Time and cost, primarily. Probate in Pennsylvania takes at least one year — that is how long it takes to clear creditors' claims. During that time, assets are tied up and beneficiaries must wait for distribution. Costs include the Register of Wills fee (based on the size of the estate), attorney fees, and any additional costs associated with managing or disposing of business or complex assets. Disputes among beneficiaries can add significantly to both time and expense.
The Executor — also called the personal representative — is either named in the Will or appointed according to Pennsylvania statute when there is no Will. The Executor has the legal authority to collect and administer the decedent's assets, satisfy outstanding obligations, and distribute the remainder to the heirs. It is a significant responsibility, and having legal guidance throughout the process protects the Executor from personal liability.
It depends. A bequest is generally not taxable as income to the beneficiary in most cases. However, the transfer of assets at death carries an Inheritance Tax obligation — which is typically paid by the estate itself. If the estate does not pay, that obligation can fall to the recipient. Additionally, if the estate earns income on its assets before distributing them, that income may be passed through to the beneficiaries, resulting in some income tax liability. Pennsylvania's Inheritance Tax rates vary depending on the relationship of the beneficiary to the decedent.
Generally, the obligation to pay Inheritance Tax falls on the estate — not the individual beneficiaries. However, a Will can direct otherwise, requiring each beneficiary to pay their pro rata share of those taxes. You should consult the Executor to determine which approach applies in your situation.
At least one year, as that is the amount of time required to clear creditors' claims. The Inheritance Tax appraisal takes a couple of months to receive, and the taxes themselves are not due for nine months from the date of death. As a result, even under the best circumstances, most families are looking at a year or more before final distribution can be made.
Typically a couple of months after the Inheritance Tax Return is filed and the tax is paid. The tax clearance letter is an important milestone — it confirms the Commonwealth has no further claim against the estate and is generally required before a final distribution can be safely made to beneficiaries.
A "Payable on Death" (POD) or "Transfer on Death" (TOD) account automatically transfers to the named beneficiary upon the account holder's death — bypassing probate entirely. Many people use these accounts in lieu of or alongside a Will. However, they are difficult to manage as a Will substitute and should be used with caution. Unlike a Will, they do not automatically update as your financial situation or family relationships change, which can lead to assets passing to the wrong person entirely.
The Uniform Probate Code (UPC) is a model law drafted by the National Conference of Commissioners on Uniform State Laws to streamline the probate process and standardize the various state laws governing Wills, trusts, and intestacy. Not all states have adopted it, and Pennsylvania has its own probate laws that govern estates administered here.
Practice Area 07

Nursing Home Abuse & Injury

We regularly work with families whose loved ones have been injured or abused in nursing homes, assisted living facilities, and even independent living facilities. We are called upon to act as a liaison with these facilities — and in many cases negotiate changes in treatment, family contact, or medical procedures on behalf of our clients.

When these matters cannot be resolved through direct advocacy, we refer cases to our established network of legal counsel who represent injured residents and their families in litigation. Protecting vulnerable residents from neglect and abuse is an important part of our practice, and we take it seriously.

Frequently Asked Questions
Warning signs include unexplained injuries such as bruises, burns, or fractures; sudden changes in behavior or mood; poor hygiene or unsanitary conditions; significant and unexplained weight loss or dehydration; bedsores or pressure ulcers that should have been preventable; staff who are evasive or restrict family visits; and a resident who seems fearful of staff or reluctant to speak openly. If you observe any of these signs, take action immediately.
Act quickly. Document everything — photograph any visible injuries, note dates and times, and write down the names of staff members involved. Report your concerns in writing to the facility's administrator. You can also file a complaint with the Pennsylvania Department of Health, which licenses and inspects nursing facilities. Contact an elder law attorney as soon as possible — prompt action protects your loved one and preserves evidence. You can also contact the Bucks County Area Agency on Aging's Older Adult Protective Services program at 267-880-5700.
Yes. Federal law gives nursing home residents the right to receive visitors of their choice at any time during reasonable visiting hours. A facility may not restrict family visits as a punitive measure or to conceal problems. If your family is being denied access to a loved one without a valid medical reason, contact an attorney immediately.
Pennsylvania nursing home residents have extensive legal rights, including the right to be treated with dignity and respect; the right to participate in their own care planning; the right to privacy; the right to manage their own finances or designate someone to do so; the right to be free from physical, chemical, and emotional abuse; the right to file grievances without fear of retaliation; and the right to refuse treatment. Facilities that accept Medicare or Medicaid are bound by the federal Nursing Home Reform Act, which codifies these protections.
Yes — a resident has the right to transfer to another facility of their choosing. The current facility is required to cooperate with the transfer and cannot retaliate. If the resident is on Medicaid, the new facility must also accept Medicaid. An attorney can help facilitate the transfer process and ensure the facility does not interfere or obstruct.
Yes. Nursing homes have a legal duty of care toward their residents. When that duty is breached — through negligence, understaffing, improper care, or outright abuse — the facility can be held liable for the resulting harm. Cases may involve compensation for medical costs, pain and suffering, and in cases of egregious conduct, punitive damages. We work with a network of experienced litigation attorneys who handle these cases and can provide a referral when warranted.
The federal government's Nursing Home Compare tool at Medicare.gov/care-compare provides detailed ratings for every Medicare and Medicaid certified nursing home, including health inspection results, staffing levels, and quality measures. The Pennsylvania Department of Health also maintains inspection reports and enforcement actions. We strongly encourage families to review this information before choosing a facility.
Practice Area 08

Tax Planning & Preparation

The Shober & Rock tax attorneys specialize in all areas of tax planning and preparation. We make no distinctions about the returns or forms we prepare — we believe a 1040 is as important as a 706. In the event of a question by a tax authority, we defend our work and represent our clients before the IRS and both state and local agencies if necessary.

Our tax planning keeps us in constant contact with the most recent rulings and laws, and we seek to keep our clients up to date on all areas of tax law that affect them. We specialize in planning for the effective use of retirement plans — including the proper way to hold IRAs and other retirement assets — while simultaneously planning for long-term care needs.

Frequently Asked Questions
Pennsylvania Inheritance Tax is a tax on the transfer of assets from a deceased person to their beneficiaries. The rate depends on the relationship between the decedent and the beneficiary. Transfers to a surviving spouse are taxed at 0%. Transfers to direct descendants — children and grandchildren — are taxed at 4.5%. Transfers to siblings are taxed at 12%. All other beneficiaries pay 15%. The tax is typically paid by the estate, though a Will can direct otherwise. A 5% discount is available if the tax is paid within three months of the date of death.
Form 706 is the federal estate tax return, filed when the total gross estate — including life insurance, retirement accounts, jointly held property, and other assets — exceeds the federal estate tax exemption. For 2026, that exemption is substantial, and most estates do not owe federal estate tax. However, filing a 706 may still be beneficial even for smaller estates — particularly for married couples seeking to "port" the unused exemption of the first spouse to die to the surviving spouse. We can advise whether filing is required or advantageous in your situation.
The intersection of retirement accounts and Medicaid planning is one of the most nuanced areas of elder law. In Pennsylvania, IRAs and qualified retirement plans of the community spouse are generally exempt from Medicaid's asset calculation — a significant protection. However, distributions from these accounts are taxable income and can affect Medicaid eligibility calculations. How you hold, name beneficiaries on, and eventually distribute retirement assets has major consequences for both taxes and long-term care planning. This requires careful, coordinated planning.
Yes. We prepare returns of all types — individual 1040s, estate income tax returns (Form 1041), estate tax returns (Form 706), gift tax returns (Form 709), and others. We make no distinction about the complexity or type of return. Whether you need a straightforward personal return or a complex fiduciary return for an estate or trust, we are here to help.
We stand behind our work. If a return we prepared is questioned or audited by the IRS, the Pennsylvania Department of Revenue, or a local tax authority, we represent our clients through the process. Having an attorney handle your tax return — rather than a commercial preparer — means you have legal representation available from the start if issues arise.
A federal gift tax return (Form 709) must be filed whenever a taxable gift is made — generally any gift to a single recipient that exceeds the annual exclusion amount in a given year. Filing a 709 does not necessarily mean you owe gift tax; it simply reports the gift and reduces your lifetime exemption. It is also important to note that gifts that are tax-free for federal gift tax purposes may still create serious consequences under Medicaid's five-year look-back rules. Always consult with us before making significant gifts.
A fiduciary income tax return (Form 1041) is filed by the Executor of an estate or the Trustee of a trust that earns income. If an estate or trust holds assets that generate interest, dividends, rental income, or capital gains, a 1041 must be filed each year until the estate is closed or the trust is terminated. The income may then be passed through to beneficiaries on a K-1, resulting in income tax obligations for those individuals. We prepare these returns as part of our estate administration and trust planning work.

Not sure where your situation fits?

Elder law is complex and situations rarely fall neatly into one category. Let's talk — your first consultation is free.

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