COMAR 10.09.24.08-2 Medical Assistance Eligibility
(c) Special Needs Trusts
As with any other trust, a special needs trust may only be considered a resource for the A/R if some or all of the funds going into the trust were from the resources or income of the A/R or the A/R‘s spouse. Also, it must meet the definition of a resource, as being accessible to the A/R or the A/R‘s spouse. To be not countable as a resource, a Special Needs Trust established after August 10, 1993, must meet all the following criteria below in 1-11 (as specified in COMAR 10.09.24.08-2C).