§ 6.7 Reference
2026 Texas Estate and Benefits Planning: Changes and Limits
A dated reference on Texas long-term care Medicaid, Veterans Pension, estate and gift exclusions, inherited retirement accounts, ABLE accounts and SSI.
Texas long-term care limits
Texas Health and Human Services' June 2026 Budget Reference Chart applies its institutional budget to people in a Medicaid-certified long-term care facility or receiving Home and Community Based Waiver services. Effective January 1, 2026, it sets the individual countable income limit at $2,982 a month and the couple limit at $5,964.
The June 2026 HHS chart lists countable resource limits of $2,000 for an individual and $3,000 for a couple, and a substantial home equity limit of $752,000. Its monthly spousal allowance is $4,066.50. For the Spousal Protected Resource Amount, HHS uses the greater of half the couple's combined countable resources or $32,532, capped at $162,660.
The transfer-of-assets divisor has a different effective date: HHS lists $262.37 per day from September 1, 2025, and reviews the daily rate every other year.
VA pension ceilings from December 2025
The VA's published cost-of-living notice sets maximum annual Aid and Attendance pension rates, effective December 1, 2025, of $29,093 for a veteran with no dependents and $34,488 for a veteran with one dependent. The annual rate increases by $2,984 for each additional dependent.
VA's pension rate guidance gives a separate eligibility net worth limit of $163,699 for the period December 1, 2025, through November 30, 2026. Its rate classifications also take account of marriage to another pension-eligible veteran and whether disabilities qualify for Housebound benefits or Aid and Attendance.
Federal estate and gift exclusions
The IRS's 2026 inflation adjustments set a basic estate exclusion of $15,000,000 for people who die during 2026, compared with $13,990,000 for deaths in 2025. The annual gift exclusion remains $19,000 for tax year 2026.
According to the IRS's gift-tax guidance, Public Law 119-21, signed on July 4, 2025, raised the basic exclusion for gifts in calendar year 2026 to $15,000,000. The annual exclusion applies to each recipient, and each spouse is entitled to the annual exclusion amount on the gift.
Inherited retirement distributions from 2025
The IRS final rules on required minimum distributions apply to distribution calendar years beginning on or after January 1, 2025. They cover qualified plans, 403(b) arrangements, IRAs and certain eligible deferred compensation plans.
When the owner dies on or after the required beginning date, the annual distribution requirement continues. For beneficiaries subject to the combined rules, the account must also be fully distributed by the end of the calendar year containing the tenth anniversary of death. An eligible designated beneficiary taking life-expectancy payments is excepted from this combination of annual distributions and the ten-year rule.
ABLE eligibility and SSI food rules
The SEC's January 2026 ABLE bulletin states that, beginning January 1, 2026, ABLE eligibility requires qualifying blindness or disability to have begun before age 46; the earlier cutoff was before age 26. The account must be opened in the name of the person with a disability, who may be any age.
For calendar year 2026, the SEC sets a base annual contribution limit of $20,000 to a single ABLE account. An account owner who works and receives no contributions to an employer retirement plan may contribute additional amounts under ABLE to Work.
Separately, the Social Security Administration's SSI final rule removed food from in-kind support and maintenance calculations, effective September 30, 2024.