End-of-Life Decision-Making ..... 19 Reporting Requirements ..... 20 Requirements and Consequences of Not Filing ..... 20 How to File ..... 20 What to File ..... 21 Guardian of the Estate ..... 22 Overview ..... 22 Fiduciary Duty ..... 23 Specific Duties ..... 23 Meet with the IP ..... 23 Keep a Copy of the Court Order ..... 23 Complete Asset Inventory ..... 24 Obtain Surety Bond if Required ..... 24 Management of Assets ..... 25 Separation of Assets ..... 25 Protecting and Using the IP's Money ..... 26 Medicaid, Medicare, and Medical Benefits ..... 26 Estate Planning ..... 27 Burial Reserve ..... 27 Pennsylvania ABLE Accounts ..... 27 Pennsylvania Property Tax and Rent Rebate Program ..... 27 Special Needs Trust ..... 28 Fraud Prevention and Response ..... 28 Reporting Requirements ..... 28 Requirements and Consequences of Not Filing ..... 28 What to File ..... 29 Other Guardianship Situations ..... 31 Successor Guardian ..... 31 Co-Guardians ..... 31