N.C. Gen. Stat. § 36C-8-818

If a trust was established by a person who at the time of that person's death was receiving medical assistance, as defined in G.S. 108A-70.5(b), and the trust was revocable at the time of that person's death, then any trustee of that trust that knows of the medical assistance within 90 days of the person's death shall provide notice of that person's death to the Division of Health Benefits of the Department of Health and Human Services, within 90 days of the person's death. This section does not apply to trustees of preneed funeral trusts established or created pursuant to Article 13D of Chapter 90 of the General Statutes.