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This paper seeks to analyze economic transfers relating to the financing of long-term care for the elderly, as they arise from court decisions on the legal duty to financially support ascendants. The first section reviews the computation of the support obligation based on a sample of court decisions between2000 and 2003. The financial contribution rule estimated from the decisions is found to be anti-redistributive in inter-family distribution terms but redistributive in intrafamily distribution terms. The second section uses the DESTINE model to simulate a representative sample of persons aged 75 or older and those legally responsible for their financial support, and uses the sample to examine the distributive effects of the financial contribution rule.