http://www.nysscpa.org/cpajournal/2003/1203/features/f121803.htm
http://dbaccounting.net/howard_article.pdf
http://www.nysscpa.org/cpajournal/2006/406/essentials/p58.htm
https://www.cpajournal.com/2018/06/04/medicaid-qualifying-strategies-when-there-is-no-time-to-plan/