Massachusetts General Laws Part I. Administration of the Government (Ch. 1-182) Ch. 118E, § 28

In determining the eligibility of an institutionalized individual, as defined by Title XIX,  1 the division shall impose a period of ineligibility, consistent with said Title XIX, against any such individual if said individual or his spouse disposes of resources for less than fair market value. In determining the eligibility of a non-institutionalized individual, as defined in said Title XIX, the division may impose a period of ineligibility as permitted by said Title XIX.

The division shall consider a transfer of assets by an individual age 65 or older or a transfer made for the sole benefit of an individual age 65 or older into a trust pursuant to 42 U.S.C. 1396p(d)(4)(C), established for the sole benefit of said individual, to be a disposal of resources for fair market value, to the extent that such resources shall be available, under any circumstances, to be used by the trustee to provide goods and services to the individual, or to reimburse such costs, at fair market value.