It's what the individual must provide to have that right that's problematic. There are two important elements. First, the person must get a doctor's note certifying that the beneficiary will die within five years. There are few doctors who would make such a medical prognosis for a five-year period.
The second issue is that individuals are given five years to die. They're basically told they must die within five years because if they don't and are still alive in a convalescent centre or a hospice in the sixth year, they will face heavy tax penalties.
There is no protection. You're obligating people to die within five years. I don't understand why, in terms of taxes, we are confusing medical evidence, which is not at all clear-cut, with tax liability.