The following letter was written by Rodney Nelson, son of an ITS client (Norella Nelson), to Roger Johnson, an ITS Associate.  Rodney Nelson is currently serving as trustee of his mother's trust.  Although the letter was re- typed, the words and punctuation are exactly as submitted.  Mr. Nelson's signature was digitally scanned. This "Decision of State Agency on Appeal" is recorded in Minnesota Docket 62682 and became "Order of the Commissioner (Human Services)" on December 13, 2000.

To whom it may concern:

My mother purchased a Trust from Integrated Trust Systems in April of 1993.  Roger B. Johnson of Breckenridge Minnesota helped her as her financial consultant.  The trust utilized an Adverse Claims subtrust that was funded with land and a home immediately and later that year other assets were placed in the subtrust.  I was and still am the Trustee for that Trust.  My mother entered a nursing home the spring of 2000.  I then applied for Medicaid through the county in which mom resided.  I was denied because the county believed that mom had access to the asset in the Adverse Claims Trust.  I appealed that decision and a hearing was held on December 5, 2000.  On December 13, 2000 the Chief Appeals Referee signed the Decision of State Agency on Appeal.

The appeal stated it was very clear that these assets in the Adverse Claims Trust were not available to my mother so she will qualify for Medicaid for her Long Term Care stay.  As Trustee I give permission to Roger B. Johnson and/or Integrated Trust Systems to use this finding for the benefit of others through education.  I also give authority to use our names but do not give authority to use the county or state officials names.  I want to thank Roger for the tremendous job he did for our family.

	Rodney Nelson TTEE Norella A. Nelson Family Trust