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Hi from Just Answer. I'm PDtax, and can assist.
Federal law mandates that nursing homes who do this kind of trust fund accounting (nearly all do) meet a few specific requirements:
Mom or her representative had to sign an agreement authorizing the account setup and use.
The $60 per month (used to be $50) is not a mandate, so amounts deposited vary.
There are specific requirements concerning setup of separate accounts, setup of a responsible party to authorize payment and billings, etc.
It is common that these funds could be deposited in one master account, with separate records for client balances maintained by the facility. This is not proper, but is commonly done.
Now to your question:
With the change in ownership comes the responsibility for the new owners to review the trust balances. There could be bookkeeping issues, a change in responsible party (holding up disbursements), change of banks, and a host of other issues.
To start a review that you can support if litigation is needed in the future, I suggest you make your concerns known in a letter sent to the new owners. In it, mention the dates you asked for an accounting, the person(s) you spoke to, and your request for an accounting and account balance. You might also ask for a copy of the original agreement authorizing the withdrawal, and its date. You are entitled to an accounting of the account. Send it with proof of mailing.
Even though your question was sent to the tax group, I was able to shed some light on your inquiry. An elder law attorney would be a better source if you need to follow up later.
Thanks for asking at Just Answer. Positive feedback is appreciated. I'm PDtax.