No way to avoid the "lookback" legally, as far as I know. Could be like the cartoon of the lawyer looking at a sheaf of papers, then looking at the client across the desk and declaring, "I think your loophole has become a noose."
Or maybe the "special account" was like what a lawyer for one of my PCA loan customers was talking about- we were about to sieze his cattle, and the lawyer advised him to sell everything, convert it to cash, and bring it to the lawyers office in grocery sacks for safekeeping. The guy did so, and the lawyer skipped with the money. The farmer and PCA became unlikely co-plaintiffs in a lawsuit against the lawyer. We didn't get much of the money back, but we did get the guy disbarred.
Just use their money for their care, and don't try to foist it off on the taxpayers.
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