As states move from a residential support model focused on a "provider" or "agency", to options where an individual leases or owns his own home, significant legal and financial planning issues emerge involving state and Federal employment laws, IRS regulations and Medicaid eligibility. This report addresses not only pitfalls that policy-makers, providers of services, individuals with disabilities and their families may encounter, but also trust and guardian ship issues. Areas of discussion include preserving eligibility for and maximizing the use of Medicaid benefits as well as Department of Labor and IRS issues in supporting people with disabilities in their homes.