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Title 8: Medicaid Page 34 Iowa Department of Health and Human Services Employees’ Manual Chapter E: Income Types of Non-MAGI-Related Income Revised April 11, 2025 Lump-Sum Income Lump-Sum Income (Cont.) Lump-sum payments received annually, semiannually, or quarterly on a recurring basis include annual crop- sharing payments and quarterly Medicare reimbursements from a former employer. Medical Assistance Income Trusts (MAIT) 441 IAC 75.24(3)“b” A medical assistance income trust or MAIT is an irrevocable trust established for the benefit of an individual on or after August 10, 1993. It is a trust where:  Only the beneficiary’s income (both earned and unearned) is assigned to and deposited into the trust, and  The state is the residuary beneficiary of the trust and will receive all amounts remaining in the trust at the beneficiary’s death, up to the amount of Medicaid paid for the beneficiary.

If the trust meets these requirements, exempt the gross monthly income paid into the trust when determining eligibility and client participation. Count only the income to be paid from the trust or otherwise made available to the client.

Do not count the direct payments to the nursing facility or other medical provider as income to the client when determining eligibility. See 8-I, Trust Payments for payments to be made from medical assistance income trusts. Military Pay 20 CFR 416.1111 The service branches issue a single pay slip each month on or after the first of the month. That pay slip shows the gross amount due for the full calendar month and the net amount issued on each payday of the month. Military personnel can access pay slips using the Internet.

Only basic pay and Continental United States (CONUS) cost of living allowance (COLA) constitute wages. All special pay and allowances, except hostile fire pay, imminent danger pay, and, in deeming situations, other kinds of additional pay that may be received by military personnel serving in a combat zone are chargeable unearned income to the service member.