My mother has been in a nursing home since late 2013. We liquidated the remaining estate (a townhome) and placed the proceeds in an account for her were she has been spending down her assets/income (SSN and pension) prior to going on Medical Assistance. She is about to run out of money and we are preparing for Medicaid Application process. The problem is the 5 year look back includes my father's death the Payable On Death account transfers. These accounts were only in his name and specifically were set up separately for my sister and myself. My question is, are these POD accounts considered an inheritance/gift that would be considered a penalty period trigger, or are they assets that move outside of probate and are not considered transfer by the State of Minnesota?