To Our Clients and Friends:

Below are updated numbers for 2021 that are frequently used in our Elder Law practice and which may be of interest to clients:

Medi-Cal Spousal Impoverishment Numbers for 2021

The new Community Spouse Resource Allowance (“CSRA”) is $130,380.

The Minimum Monthly Maintenance Needs Allowance (“MMMNA”) for the “At- Home” Spouse is $3,259.50.

The “CSRA” is the amount of savings or other countable resources, and the “MMMNA” is the amount of monthly income, which the At-Home spouse can retain when the Ill Spouse needs a Medi-Cal subsidy to help with the cost of nursing home care. The goal of Congress in setting these “safe harbors” was to avoid the spousal impoverishment of the At-Home spouse when the other needed care.

Aged & Disabled Federal Poverty Level Program: These are the monthly income thresholds; persons whose income is below these thresholds may qualify for No Share of Cost Medi-Cal when receiving Medi-Cal benefits at home:

Single Individual:  $1,468 (up from $1,294);

Couple:  $1,983 (up from $1,747).

Gift and estate tax figures

Federal estate tax exemption: $11.7 million for individuals, $23.4 million for married couples;

Lifetime tax exclusion for gifts: $11.7 million;

Generation-skipping transfer tax exemption: $11.7 million;

Annual gift tax exclusion: $15,000 (unchanged).

Long-Term Care Premium Deductibility Limits for 2021

The Internal Revenue Service has announced the 2021 limitations on the deductibility of long-term care insurance premiums from income. Any premium amounts above these limits are not considered to be a medical expense and hence are not deductible. The deductibility increases with age:


Attained age before the close of the taxable year Maximum deduction
40 or less $450
More than 40 but not more than 50 $850
More than 50 but not more than 60 $1,690
More than 60 but not more than 70 $4,520
More than 70 $5,640


Veterans Benefits To Qualify for Pension:

Asset limit: $130,773 (effective 12/1/2020)

Penalty Period Rate for Prior Gift Transfers: $2,295. This number is divided into the value of any disqualifying gifts made within 3 years of application and the result is the number of months of disqualification from eligibility to receive a pension.

Maximum Monthly Pension Rates for Veterans or their surviving spouses who need the highest level of care in their care setting, i.e. Aid and Attendance:

Single veteran $1,936
Married veteran $2,295
Surviving spouse of Veteran $1,244
Vet married to Vet (both with A&A) $3,071.75


Medicare Premiums, Deductibles and Copayments for 2021

  • Part B premium: $148.50/month (was $144.60)
  • Part B deductible: $203 (was $198)
  • Part A deductible: $1,484 (was $1,408)
  • Co-payment for hospital stay days 61-90: $371/day (was $352)
  • Co-payment for hospital stay days 91 and beyond: $742/day (was $704)
  • Skilled nursing facility co-payment, days 21-100: $185.50/day (was $176)

Part B premiums for higher-income beneficiaries:  Individuals with annual incomes above   $88,000 and married couples with annual incomes above $176,000 will pay more, beginning at a monthly premium of $207.80, and increasing to as much at $504.90 per month for those with annual incomes above $500K for singles and above $750K for married couples

Supplemental Security Income (“SSI”) Benefits for 2021

The new monthly Supplemental Security Income (SSI) payment benefit in California is:

For a single person: $954.72; For a married couple: $1,598.14

For beneficiaries who are blind: a single  person’s monthly benefit is $1,011.23 and a married  couple’s (where both are blind)  is $1,751. Where one is blind and one spouse is aged or disabled, the benefit is $1,691.65.