For long-term-care Medicaid applications and transfers dated on or after February 8, 2006, Delaware measures its look-back as 60 months before the applicant's 'baseline date' — the first date on which someone is both institutionalized and applying for medical assistance. Transfers made even after that baseline date can still trigger a penalty if they were made for less than fair market value.
Delaware's definition of a reviewable transfer is broad: it covers an asset sold, given away, placed into a trust, donated to charity, or otherwise transferred by the applicant or their spouse — including certain transfers carried out by someone else acting on their behalf. Fair market value has to be backed by real, tangible compensation, and the state's policy manual is explicit that 'love and affection' doesn't count as fair-market-value payment.