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substantial gainful work which exists in thenational economy, regardless of whether suchwork exists in the immediate area in whichhe lives, or whether a specific job vacancyexists for him, or whether he would be hiredif he applied for work.%u201d The claimant musthave accrued a certain number of %u201cquarters ofcoverage%u201d in covered employment to become%u201cfully insured%u201d for SSDI, but special rulesallow younger or disabled workers to accrueas few as six quarters of coverage to become%u201ccurrently insured%u201d and thereby eligible forSSDI. (Younger adults and their families maybe unaware of this possible eligibility based onspecial rules and a short work life.)In Mississippi, the DisabilityDetermination Service determines whether aperson is disabled from performing substantialgainful activity. Applicants must proceedthrough a federal application and hearingprocess to determine eligibility for SSDI.Earnings from part-time work not exceeding$1,690 per month ($2,830 if blind) will beconsidered %u201cnot substantial%u201d and will usuallynot disqualify the person. Unearned income(interest, dividends, rental payments, loanpayments received, trust payments, etc.) willnot disqualify one for SSDI. Eligibility forSSDI is not dependent upon the recipient%u2019scurrent assets or income (except for the%u201cearned income%u201d issue). Also, there is noresource limit for SSDI eligibility. Therefore,an adult who receives SSDI may also receiveunearned income payments of any amount(e.g., trust or annuity payments, gifts, rentpayments) and may own financial and othercountable resources of any amount withoutloss of SSDI benefits.Once the individual has received SSDIfor 24 months, they will become eligiblefor Medicare as medical insurance. Sincethere are no limits on countable resources orunearned income for SSDI and Medicare, alitigation settlement or probate distributioncould be made to the personal account ofsuch a person without adversely affectingthose benefits. However, consideration shouldbe given to whether other benefits may beneeded in the future and whether a trustwould facilitate eligibility for them. If theperson receives less than $994 per month inSSDI, they may also be eligible for an SSIpayment of the difference, entitling them toboth Medicare and Medicaid coverage knownas %u201cdual eligible.%u201d A first party trust would berequired to maintain the SSI and Medicaidportion.Situation: Planning for retirementwith an adult child with a disabilityAn estate planning client who isapproaching retirement age and has an adultchild with disabilities should be made aware ofa Social Security benefit the child may receivewhen the parent retires. A disabled adultchild may become entitled to ChildhoodDisability Benefits (CDB) (formerly DisabledAdult Child, or DAC) when the parentbegins receiving Social Security Retirementor SSDI payments, if the child is dependenton the worker, was disabled prior to age 22,and remains disabled after age 22. The childmust not have earned more than the SGAincome in earlier employment, and the adultchild will lose the CDB benefit if they marrysomeone who does not receive a similardisability benefit. (Note: My adult daughterwho receives a SSDI payment on her own twoyear work record in her early twenties beganreceiving a CDB benefit of one-half of my fullretirement age Social Security amount when Iretired at age 70.)This additional benefit to the child canresult in greater financial security for thehousehold. Medicaid law provides that, if achild receives SSI and loses it due to receipt ofa higher survivor%u2019s payment or CDB payment,the child will retain Medicaid coverage inspite of the lost SSI payment.Situation: Planning for a spousewith dementia or other incapacityLonger life expectancies and chronicaging conditions may result in a spouselosing capacity to manage personal andfinancial matters. Careful planning canprovide resources for care of an incapacitatedspouse and protection of assets for the family.Medicaid provides payment of medicalexpenses for persons age 65 or over or disabled(in accordance with Social Security disabilitydefinition), who also qualify in terms oflimited resources and income. Medicaidis administered by state agencies under afederally approved medical assistance plan.Miss. Code Ann. %u00a743-13-115 establishesthe mandatory and optional categories ofcoverage. The latter list includes nursinghome coverage and home-and-communitybased (HCBS) coverage for services in therecipient%u2019s home.The Long-term Care (or Nursing Home)coverage group pays nursing home costsexceeding the Medicaid recipient%u2019s monthlyAn additional benefit to thechild can result in greaterfinancial security for thehousehold. Medicaid lawprovides that if a childreceives SSI and loses itdue to receipt of a highersurvivor's payment, thechild will retain Medicaidcoverage.18 WINTER 2026