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If the accounts were available as "community spouse" assets, and the amount of assets permitted by the state to be retained by your mother is exceeded by the amounts in the accounts (whether or not spent on anything), then you could be assessed a penalty.
You need to disclose the accounts and their amounts. I doubt that you will be penalized. But, if you don't disclose, and the state independently discovers the accounts, then you could be in hot water.
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Yep. That's correct.