{
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            "text": "Finally, the individual must have occupied the property for which they paid rent or property tax."
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            "text": "If the IP qualifies for this rebate, you will be able to apply on their behalf. The amount of the rebate will depend on their income and location. Applications can be filed electronically or with a paper form, and assistance with the application process is available at no cost from Department of Revenue district offices, local Area Agencies on Aging, senior centers, and state legislators' offices."
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            "text": "Special Needs Trust",
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        },
        {
            "id": "p39.4",
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            "text": "A Special Needs Trust or a Supplemental Needs Trust provides a way to give someone with a disability or functional needs financial support without affecting whether they qualify for federal and state benefits. The money in a Special Needs Trust can be used for things government benefits do not cover, such as service animals and certain assistive communication devices. Special Needs Trusts must be established before the beneficiary reaches 65 years of age. A Supplemental Needs Trust can be created by others on behalf of the qualifying individual and a Special Needs Trust may be funded by the individual's own assets. There are several types of trusts that may be appropriate based on the IP's situation. An attorney should be engaged to set up a trust, as they are complex and may not be the right choice for the IP's situation."
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            "text": "Fraud Prevention and Response",
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                    "text": "Part of your responsibility as guardian of the estate is to prevent and respond to any fraud aimed at the IP's estate. In addition to storing their personal and account information in a secure location and maintaining confidentiality, you may want to consider the following options."
                },
                {
                    "id": "p39.6.2",
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                    "bbox": {
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                    "text": "Use software that will allow you to monitor financial activity across multiple accounts and alert you to any unusual activity.",
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                },
                {
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                    "text": "Request free credit checks and freeze the IP's credit if you are concerned about any possible fraudulent activity.",
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                    "text": "Set a credit limit on credit cards. If the IP has their own credit or debit card to make purchases independently, limiting the dollar amount that can be spent may reduce risk of them overspending or losing large sums of money should they be targeted by scammers."
                },
                {
                    "id": "p39.6.5",
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                    "bbox": {
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                    },
                    "text": "Set up direct deposit of any income or benefits and set up direct payment of reoccurring bills. xli",
                    "marker": "-",
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                        {
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                {
                    "id": "p39.6.6",
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                    "bbox": {
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                    "text": "If you suspect financial fraud has occurred, contact local law enforcement, and notify the court."
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        },
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            "id": "p39.7",
            "order": 14,
            "type": "heading",
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            "text": "Reporting Requirements",
            "attrs": {
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            },
            "level": 3
        },
        {
            "id": "p39.8",
            "order": 15,
            "type": "heading",
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            },
            "text": "Requirements and Consequences of Not Filing",
            "attrs": {
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            "level": 3
        },
        {
            "id": "p39.9",
            "order": 16,
            "type": "text",
            "bbox": {
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            "text": "As guardian of the estate, you are required to file an Inventory within 90 days of being appointed guardian. You are also required to file an annual report with the court on the anniversary of the"
        }
    ],
    "excluded_furniture": {
        "first": [
            {
                "id": "p39.f1",
                "order": 17,
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                "text": "Pennsylvania Guardian Handbook",
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                "text": "28",
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