In the Matter of the Medical Assistance Pooled Special Needs Trust of Scott Hewitt

Summary

The Iowa Supreme Court affirmed the district court’s grant of summary judgment to the trustee of a pooled special needs trust, holding that the Department of Human Services is not entitled to a detailed accounting of retained funds after the beneficiary’s death. The court found that federal and Iowa law allow the trust to retain the entire remaining balance without statutory limits and that the trustee’s accounting satisfied its obligations. Consequently, DHS’s claim for further accounting was rejected.