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1. Income from a trust which is countable to the beneficiary is determined the same way no matter what type of trust, who created the trust, when it was created, or any special requirements. 2. Count the actual money disbursed by the trustee from the trust principal or proceeds as income to the a/b in the month received: a. Directly to the a/b (spouse, legal representative), or b. Directly to providers for food or shelter. NOTE: Refer to MA-2250, Income, for guidance on contributions of food and shelter. Do not count money paid directly to a provider for any items other than food or shelter as income. The value assigned to in-kind income cannot exceed 1/3 of the SSI amount plus $20. G. Whose Assets Are Used to Create a Trust In determining whose assets (the grantor) are used to create the trust, consider the following: 1. The a/b’s assets include assets owned by any budget unit member. 2. A settlement of an insurance claim or civil suit is considered the a/b’s asset. 3. Assets contributed directly into a trust by individuals other than a budget unit member or by a public organization are not considered the a/b’s assets. EXAMPLE: Community fund raiser for a child in need of an organ transplant contributes the money directly into a trust. 4. Assets used to form a trust created by a will from the estate of a deceased person (including a deceased spouse) are not considered the a/b’s assets. This is also known as a Testamentary Trust. NOTE: Assets which are willed to an a/b and then used to establish a trust are considered to be the assets of a/b. H. Determine Countable Resources and Transfer of Resources Use the following guide: • Revocable Trust - Refer to XI.I. below. • Irrevocable Trust where a/b is the beneficiary of trust established with the funds of an individual other than the a/b or his spouse. This includes testamentary trusts created by will. Refer to XI.J.1. below. 82