In MA you can give $13,000 each year to a child. What if a parent gives the gift and enters a nursing home. The parent pays nursing home costs for 2 years while, also, gifting 3 children $13,000 each year. Will the IRS "look back" and say that money needs to be used for nursing care?
imho you kinda need to figure out how much you're looking at for an IRS penalty vs a Medicaid transfer penalty and which is worse or easier to deal with should it become an issue. Whatever the case, you really need legal done by an elder care or estate attorney. Good luck.