My mother, my brother, and I live in 3 different states. My mother has refused to come live with me so I could care for her for many years. Now she's at the point where she can no longer care for herself. She sold our family home 8 years ago because after my father died, she couldn't take care of it herself. She moved into a senior apartment. She has less than $75,000 left in the bank, and she and my cousin who lives near her keep telling me that with this 5 year look back, she can't even gift my brother nor myself anything. I had read about a one year gift of $15,000 and then there's a one time gift which I don't know the amount. Who would get penalized if she did that? She and my father always wanted to leave us something, and it kills me that she can't and it will go to the state. And why does she have to spend down all of her money and people on welfare always seem to get a free ride?