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Individual Retirement Account IRIS Include, Respect, I Self-Direct IRS Internal Revenue Service KIDS Kids Information & Data System life estate A life estate is created when a property holder transfers ownership of the property to someone else and retains the right to live on the property and the income from it. LLC limited liability company local agency The local human services or tribal office responsible for determining eligibility for Forward Health Care Programs. LTC long-term care MAGI Modified Adjusted Gross Income. MAGI rules are used to determine BadgerCare Plus eligibility for new applicants beginning in 2014 and for existing members as of March 31, 2014, or their next regularly scheduled renewal, whichever is later. MAGI rules are based on tax relationships and family relationships, and they consider taxable income and whether children and tax dependents are required to file. MAPP Medicaid Purchase Plan MCO managed care organization NLRR Non-legally Responsible Relative (NLRR) Caretaker is a caretaker who has no legal responsibility for the child under their care. NLRR caretakers and their spouses can be eligible for BC+ as caretakers. NOL