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387 (07/2026) Chapter 2:Eligibility • Section 5: Financial eligibility For REF, REFM, SNAP and TANF: • Trust funds are counted as a resource if the fund is legally available for use by a member of the financial group for items covered by program benefits. • Trust funds are excluded if the fund is not available for use by a member of the financial group. The financial group must try to remove legal restrictions on the trust, unless that would cause an expense to the group. • The part of the fund is counted if available for use for medical expenses covered by the medical program for which the financial group is eligible. • For SNAP, income or payments received from a trust fund are considered unearned income. For OSIPM: Trusts other than special needs trusts, income cap trusts and pooled trusts • Trust funds established before Oct. 1, 1993
Count trust funds as a resource if the fund is legally available for use by a member of the financial group for items covered by program benefits. The amount of the trust considered legally available is the maximum amount that could be distributed to the beneficiary under the terms of the trust, regardless of whether or not the trustee exercises their authority to actually make the distributions.
Exclude trust funds if the fund is not available for use by a member of the financial group. Require the group to pursue removing legal restrictions on the trust, unless this will cause an expense to them.
Count as a resource the part of the fund available for use for medical expenses covered by the medical program for which the financial group is eligible. • Trust funds established on or after Oct. 1, 1993
A trust shall be considered established if the financial group used their resources to form all or part of the trust and if any of the following established a trust, other than by a will: » The individual » The individual’s spouse » Any other person, including a court or administrative body, with legal authority to act in place of or on behalf of the individual or the individual’s spouse. or » Any other person, including a court or administrative body, acting at the direction or upon the request of the individual or the individual’s spouse.
If the trust contains resources or income of another person, only the share attributable to the individual will be considered available.
The following factors are ignored when determining how to treat a trust: » The purpose for which the trust was established » Whether or not the trustees have or exercise any discretion under the trust » Any restrictions on when or if distributions may be made from the trust, and » Any restrictions on the use of distributions from the trust.
If the trust is revocable, treat it as follows: