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DEPARTMENT FOR AGING AND REHABILITATIVE SERVICES AUXILIARY GRANT PROGRAM NON-SSI INCOME SOURCES 07/19 CHAPTER I, PAGE 84

Additions to trust principal made directly to the trust are not income to the grantor, trustee or beneficiary. 66.1.2.1. Exceptions Certain payments are non-assignable by law and, therefore, are income to the individual entitled to receive the payment under regular income rules. They may not be paid directly into a trust, but individuals may attempt to structure trusts so that it appears that they are so paid. Non-assignable payments include: • Railroad Retirement Board-administered pensions; • Veterans pensions and assistance; • Federal employee retirement payments (CSRS, FERS) administered by the Office of Personnel Management; • Social Security title II and SSI payments; and • Private pensions under the Employee Retirement Income Security Act (ERISA) (29 U.S.C.A. section 1056(d)). 66.1.2.2. Assignment of Income A legally assignable payment that is assigned to a trust is income for AG purposes unless the assignment is irrevocable. If the assignment is revocable, the payment is income to the individual legally entitled to receive it. 66.2. Trust Principal Is a Resource 66.2.1. Trust Earnings Trust earnings are income to the individual for whom trust principal is a resource, unless the terms of the trust make the earnings the property of another.