Delaware does use its own life expectancy table.



According to the Delaware Department of Health and Social Services Medicaid Long Term Care Manual § 20330.10.E entitled State Named Remainder Beneficiary in All Annuities Purchased on or After February 8, 2006:

1. The State of Delaware must be named as a beneficiary in the correct position

a. The State must be named beneficiary in the first position for the total amount of medical assistance paid on behalf of the institutionalized spouse, unless there is a community spouse, minor child, or disabled child who resides in the applicant’s home. In such a case, the State must be named in a secondary or remainder position.

2. If the State is not named as a remainder beneficiary the purchase of the annuity will be considered a transfer for less than fair market value.
3. The full purchase value of the annuity will be considered the amount transferred.

According to the Delaware Department of Health and Social Services Medicaid Long Term Care Manual § 20330.10.F entitled Purchase of an Annuity is Considered a Transfer of Assets:

1. The transfer of assets provisions should be applied to all annuities purchased on or after February 8, 2006, unless:

a. The annuity is considered either:

i. An individual retirement annuity (according to Sec. 408(b) of the Internal Revenue Code of 1986); or
ii. A deemed Individual Retirement Account under a qualified employer plan (according to Sec. 408(q) of the Internal Revenue Code of 1986).


b. The annuity is purchased with proceeds from one of the following:

i. A traditional IRA (IRC Sec. 408a); or
ii. Certain accounts or trusts which are treated as traditional IRAs (IRC Sec. 408 § (c)); or
iii. A simplified retirement account (IRC Sec. 408 § (p)); or
iv. A simplified employee pension (IRC Sec. 408 § (K)); or
v. A Roth IRA (IRC Sec. 408A).


c. The annuity meets all of the following requirements:

i. The annuity is irrevocable and non-assignable; and
ii. The annuity is actuarially sound; and
iii. The annuity provides payments in approximately equal amounts, with no deferred or balloon payments.

To learn more, please visit the Delaware Health and Social Services website.

Click here for Delaware Desk Reference PDF

Delaware Desk Reference

Divestment Penalty Divisor $284.00 Per Day $8,639.00 Per Month
Income Cap $1,853.00
Individual Resource Allowance $2,000.00
Monthly Personal Needs Allowance $44.00
Minimum Community Spouse Resource Allowance $25,000.00
Maximum Community Spouse Resource Allowance $119,220.00
Minimum Monthly Maintenance Needs Allowance $2,002.50
Maximum Monthly Maintenance Needs Allowance $2,980.50
Shelter Standard $600.75
Standard Utility Allowance $433.00
Resource Allowance for a Couple (Husband and Wife both reside in a facility) $3,000.00
Last Updated July 1, 2016