For transfers prior to February 8, 2006, the effective date of the Deficit Reduction Act, the look back period is 36 months other than for trusts. For transfers after February 8, 2006 the look back is 60 months for all transfers not just for trusts.
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For transfers prior to February 8, 2006, the effective date of the Deficit Reduction Act, the look back period is 36 months other than for trusts. For transfers after February 8, 2006 the look back is 60 months for all transfers not just for trusts.