1600.2.95 Trust Income

Count as unearned income money withdrawn from an inaccessible trust that is excluded as a resource. Send the trust to AOPs for review.

Exception : Exclude when the withdrawal is a reimbursement .

If the trust is accessible to the household and therefore counted as a resource, exclude as income any money withdrawn from the trust.

If the household has the option of either receiving dividends as income or reinvesting them in the trust, count them as unearned income in the month they are credited to the trust.