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If additional assets are added to the irrevocable trust from other sources, or from the revocable trust itself, does the look back period start anew for those added assets, or does the date of original gift still hold for the irrevocable trust.
So, in short, the original allocation of assets is subject to a five year look back and any subsequent asset amounts added are subject to a five year look back from that date for every additional amount placed in the irrevocable trust. ie multiple look back dates corresponding to the the individual dates of asset addition to the fund.