How does a personal services contract work with Medicaid to get mom into an ALF?

What are my tax liabilities with the PSC? We are all in FL. My brother and I have a personal services contract with my mom (our dad passed last year), and we need to know what steps we need to take to put the contract into effect, how to work the contract to get our mom into an ALF, and what our tax liabilities are. Anyone from FL who has experience with a personal services contract who can help, we would be most appreciative. Thanks.