I live in Virginia. My Mother could no longer live alone so my sister and her husband moved my Mother into their home. My Sister put my Mother's home on the market for 20,000 less than the assets value. It stayed on the market for six months with no interest until my sister's son decided to keep the property in the family and bought the home for 20,000 less than asset's value. My sister put the difference in a bank account in her and my mother's name about 150.000.The only income deposited in the bank account was my mother's social security and a small pension. Over the next 2 years my sister and her husband spent the money from the joint account for their needs. Very little of the money was spend on my mother. When does the 5 year look back period begin? Does it begin with the original sell of the home when the bank account was established, or does it begin with the last bank transaction was made by my sister and brother in law two years later?