A Medicaid Asset Protection Trust (MAPT) in New York is an irrevocable trust you create — usually well before you ever need nursing-home care — to move assets like your home and savings out of your own name so they no longer count against you when you apply for Medicaid long-term care benefits. Because the trust is irrevocable and you give up the right to take the principal back, New York and its Medicaid program treat those assets as no longer yours, subject to a five-year look-back period. Done correctly and early, a MAPT lets you preserve your home and life savings for your spouse and children instead of spending them down on the cost of care. This guide explains, in plain English, what a MAPT is, what it does (and does not) do, and how it fits into a complete New York estate plan.
If you are brand-new to this topic, start here and then explore our broader estate planning overview and our dedicated trusts page.
Why People Use a MAPT
Long-term care is expensive. A year in a New York nursing home can cost well over $150,000. Medicaid will help pay for that care, but only after you have spent down most of your “countable” assets. The problem: spending down means watching a lifetime of savings — and often the family home — disappear before any benefits begin.
A MAPT solves this by separating ownership of your assets from your control over them in a way New York recognizes. The key ideas:
- It is irrevocable. You cannot simply revoke the trust and pull assets back out. This permanence is exactly what makes the assets stop counting for Medicaid eligibility.
- You typically keep the right to income. A well-drafted MAPT can let you continue receiving income (and stay living in the home), while the principal is preserved for your beneficiaries.
- It starts the clock. Once assets are transferred in, the five-year look-back begins. After five years, those assets are fully protected for nursing-home Medicaid.
This is one of the few legitimate asset-protection tools New York actually authorizes. To understand the bigger picture of what does and does not work in this state, see our asset protection page.
A Critical New York Rule: No Self-Settled DAPTs
Many people assume they can put assets in a trust, name themselves as beneficiary, keep control, and shield everything from creditors. In New York, that is not how it works. New York does not authorize self-settled domestic asset-protection trusts (DAPTs). You cannot shield your own assets from your own creditors using a revocable or self-settled trust.
A MAPT is different and effective precisely because it is irrevocable and you genuinely give up control of the principal. That surrender of control is the price of protection. A revocable living trust — useful for avoiding probate — does not protect assets from Medicaid spend-down, because you keep the power to revoke it.
Timing Is Everything: The 5-Year Look-Back
When you apply for nursing-home Medicaid, New York reviews transfers you made during the 60 months (five years) before your application. Assets moved into a MAPT during that window can trigger a penalty period of Medicaid ineligibility.
The lesson is simple but vital: a MAPT must be set up early — before a health crisis, not after. Asset protection done to defeat existing or foreseeable claims can be unwound; transfers intended to evade creditors may be challenged as voidable (fraudulent) conveyances under New York’s Debtor & Creditor Law. The same principle applies across all asset protection — plan before a problem arises.
| Feature | Revocable Living Trust | Medicaid Asset Protection Trust (MAPT) |
|---|---|---|
| Can you revoke it? | Yes | No (irrevocable) |
| Protects from Medicaid spend-down? | No | Yes, after 5-year look-back |
| Avoids probate? | Yes | Yes |
| You keep right to principal? | Yes | No |
| You can keep income / live in home? | Yes | Often yes (if drafted that way) |
What a MAPT Typically Holds
Common assets placed in a MAPT include:
- The primary residence (a frequent and powerful use, often preserving the home for children).
- Bank and brokerage accounts and other liquid savings.
- Investment or rental property.
Assets you generally would not retitle into a MAPT include retirement accounts like IRAs and 401(k)s, where withdrawals create taxable income and special rules apply. A thoughtful plan coordinates the MAPT with these other holdings.
How a MAPT Fits Into a Complete NY Estate Plan
A MAPT is one tool, not the whole toolbox. A complete New York estate plan generally includes:
- A Last Will and Testament under EPTL § 3-2.1 — directing assets not held in trust. See our wills page.
- Trust(s) under EPTL Article 7 — including a MAPT for long-term care planning.
- A durable power of attorney under GOL § 5-1513 — so a trusted agent can manage finances and fund the trust if you become incapacitated. Learn more on our power of attorney page.
- A health care proxy under Public Health Law Article 29-C — naming someone to make medical decisions for you.
These documents work together. For example, your durable power of attorney may authorize your agent to make trust transfers if you can no longer act for yourself.
What About Estate Taxes?
A MAPT is primarily a care-cost and asset-preservation tool, but estate tax planning matters too. For 2026, New York’s estate tax basic exclusion amount is $7,350,000. New York has an unusual “cliff”: an estate exceeding 105% of the exclusion — $7,717,500 — loses the entire exemption, not just the excess. The tax is progressive, ranging from 3% to 16%.
New York imposes no separate gift tax, but gifts made within three years of death are added back to the taxable estate. Because trust transfers and gifting interact with these rules, coordination is essential. For a deeper look, see our NY estate tax guide.
Frequently Asked Questions
Can I be the trustee of my own MAPT?
Generally no. To preserve protection, you typically appoint a trusted adult child or other person as trustee. You give up control of the principal — that surrender is what makes the trust effective.
Will a MAPT protect my assets if I need care next month?
Not for the assets just transferred. The five-year look-back means recent transfers can create a penalty period for nursing-home Medicaid. This is why early planning is so important.
Does a MAPT avoid probate?
Yes. Assets properly held in the trust pass to your beneficiaries under the trust terms without going through Surrogate’s Court probate.
Can I still live in my home if I put it in a MAPT?
Often yes. A properly drafted MAPT can reserve your right to live in the residence and receive income, while protecting the principal for your heirs.
Talk to a New York Estate Planning Attorney
A Medicaid Asset Protection Trust is powerful, but it is irrevocable and must be drafted and timed correctly to do its job. The right structure depends on your family, your assets, and your goals.
Russel Morgan, Esq. and the team at Morgan Legal Group help New Yorkers across the state protect their homes and savings while building complete, coordinated estate plans.
Schedule your 30-minute consultation with Russel Morgan, Esq. →
Further reading from Morgan Legal Group: why estate planning is so important.