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• Anyone, including a court or administrative body, with legal authority to act on behalf of the applicant/recipient or spouse Anyone, including a court or administrative body, who is acting at the direction or request of the applicant/recipient or spouse. Refer to Section 2615.75.15 which explains the types of trust funds which are exempt from these provisions. These provisions apply if assets of the applicant/recipient were used to fund all or part of the trust. If other person(s)' assets are included, the portion of the trust representing the individual's assets will be evaluated for resource eligibility purposes. A revocable trust is considered as follows: • The entire trust principal is an available countable resource • Any payments made from the trust to or for the benefit of the individual are counted as income • Any payments from the trust which are not made to or for the benefit of the individual must be evaluated as a transfer of property. The look-back period for a transfer in this circumstance is 60 months. An irrevocable trust is considered in the following manner. If the terms of the trust allow for payments to or for the benefit of the individual, under any circumstances, the following rules apply to that portion of the trust: • Payments from trust income or principal are treated as income • Trust income which could be paid (but isn't being paid) is treated as an available resource • The portion of the trust principal which could be paid (but isn't being paid) is treated as an available resource • Payments made from the trust income or principal to another individual (and not for the benefit of the applicant/recipient or spouse) must be evaluated as a transfer of property. The look-back period for a transfer in this circumstance is 60 months • If the terms of the trust do not allow part or all of the trust income or principal to be paid to or for the benefit of the individual under any circumstance, the value of that portion of the trust must be evaluated as a transfer of property. The look-back period in this situation is 60 months. Payments made from revocable or irrevocable trusts are considered as being paid to the individual if such payments are paid directly to the individual or to someone acting on their behalf such as a guardian. A payment for the benefit of the individual is one from which the individual derives a distinguishable benefit. Some examples include the purchase of clothing and items for personal use such as a radio or television, and payment of the individual's utilities or rent. These payments are counted as income to the extent that they would ordinarily be counted as income for eligibility purposes. For example, if a