1) Income Only Trust - Customer in a Nursing Facility

The customer receives a total of $3,500.00 per month from two pensions. Both pensions are assigned to an income only trust. In 2026, the customer’s share of cost (SOC) is $3,350.90 and his personal needs allowance (PNA) is $149.10.

The trustee pays the SOC from the trust directly to the nursing facility and writes a check to the customer for the PNA. There are no other payments made from the trust.

The SOC payment is not counted as income, but the $149.10 paid to the customer for his personal needs is counted. The customer’s total counted income is $149.10.