RS 01802.104 Earnings of an Incompetent
A. Operating Policy — General
Income (or loss) from a trade or business carried on by a legally adjudged incompetent or by a guardian on his behalf is includable in computing the incompetent's NESE.
B. Operating Procedure
Assume a business is carried on by a guardian as agent for an incompetent if he, the incompetent or his immediate family receives or benefits from some or all of the income.
C. Operating Policy — Partnership
The distributive share of earnings is included in determining NESE unless the incompetent is a limited partner.
D. Operating Policy — Employees
An employee hired by the guardian may be an employee of the incompetent, unless excluded from coverage under the Act.