I am assuming you are referring to the Medicaid look back period, as this is tabbed as an elder law question. Assuming you are referring to the Medicaid look back period for Florida, a useful resource regarding Medicaid eligibility and allowable transfers is the SSI-Related Program Fact Sheet of January 2012, which is located on the Florida Department of Children and Families' web site. This fact sheet states the following:
"Transfers of income or resources may affect eligibility if they are made within 36 months of the application for Medicaid (60 months if used to establish a trust). Assets transferred on or after January 1, 2010, may potentially affect eligibility for Medicaid ICP, Institutional Hospice, Home and Community Based Waiver programs, and Program of All-Inclusive Care for the Elderly for sixty months after the transfer."
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