The District reviews five years of financial history when it evaluates Medicaid long-term-care transfers. Under the District's Medicaid state-plan materials, any transfer made on or after February 8, 2006 falls under a 60-month look-back window; transfers made before that date were subject to a shorter 36-month review. The District's policy manual reinforces the current rule, stating that as of February 8, 2011, the look-back period is uniformly 60 months going forward. Both of these are the authorities behind the standard five-year planning horizon you'll hear referenced — though because the underlying state-plan PDF and manual are not newly issued documents, it's worth double-checking current application instructions for any amendments.
It helps to be precise about what a look-back period actually does. It isn't a tax, and it doesn't penalize you simply for having made a transfer years ago. What it can do is create a window during which Medicaid won't pay for long-term-care services if you transferred assets for less than they were worth. DHCF's undue-hardship guidance is clear that even someone facing a transfer-of-assets penalty — whether from an impermissible transfer or a permissible one that still triggers a penalty — can remain eligible for other Medicaid services, provided they otherwise qualify.