I have been caring for my 90 year old mother for 10 years in Oregon. She has set up a living trust in which I am the sole beneficiary. At this time I have become too ill with cancer to care for her, and must admit her to an assisted living facility. Her savings are $35000.00 and her assets are worth $90000. Her monthly income will not cover the total costs of the nursing facility. Can she give her money and/or assets to me or her grandchildren before she is admitted to the nursing facility in august, to prevent the state from getting all of it? Will I be responsible for paying costs incurred for her care? If she outlives me, will my husband be responsible for these costs? What is the tax law in oregon for inheritance gifts?