The refusal of the Orphans’ Court to approve a “spend-down plan” to allow the incapacitated person to qualify for Medicaid by spending principal on a burial fund and making gifts was not an abuse of discretion or an error of law because the proposed spend-down plan would neither minimize taxes nor carry out a lifetime giving pattern as required by 20 Pa.C.S. § 5536, and would not benefit the incapacitated person in any way, but only benefit the guardian as the recipient of the proposed gifts. (The Orphans’ Court also ordered that the guardian pay the counsel fees associated with the petition seeking approval of the spend-down plan, but that part of the order was not appealed.) In re: J.C.B., an Incapacitated Person, 2397 EDA 2025 (Pa. Super. 5/26/2026) (non-precedential).