SECTION 1: Section 28 of chapter 118E of the General Laws, as appearing in the 2014 Official Edition, is hereby amended by adding at the end thereof the following paragraph:—
A transfer of resources to a special needs trust that conforms to 42 USC §1396p (d)(4)(C) and established solely for the benefit of a disabled individual of any age shall not be treated as a disposal of resources for less than fair market value.
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