My mother is retired and is going to move to a retirement community. The retirement community has a buy-in fee ($267k). 90% of the buy-in fee ($240k) is available to be spent at a later date (she can start to spend it in the retirement community when her other assets are depleted; any remaining balance going to her estate when she passes or comes back to her if she moves out of the retirement community). The buy-in fee rebate does not earn any interest.