| Section | 
                 | 
               Latest Transmittal | 
            
            
            
               | GENERAL
                      | 
            
            
            
               | SI 00830.001 | 
               General Information on Unearned Income | 
               TN 41 03-91 | 
            
            
            
               | SI 00830.005 | 
               General Rules for Developing Unearned Income | 
               TN 233 09-24 | 
            
            
            
               | SI 00830.007 | 
               Developmental Rules in Posteligibility Situations | 
               TN 66 02-95 | 
            
            
            
               | SI 00830.010 | 
               When to Count Unearned Income | 
               TN 269 12-24 | 
            
            
            
               | SI 00830.015 | 
               Retroactive Funding Changes | 
               TN 236 09-24 | 
            
            
            
               | SI 00830.050 | 
               Overview of Unearned Income Exclusions | 
               TN 235 09-24 | 
            
            
            
               | SI 00830.055 | 
               Exclusions Under Other Federal Statutes | 
               TN 76 12-97 | 
            
            
            
               | SI 00830.060 | 
               Federal Tax Refunds and Advance Tax Credits for SSI Income Purposes | 
               TN 234 09-24 | 
            
            
            
               | SI 00830.099 | 
               Guide to Unearned Income Exclusions | 
               TN 95 09-04 | 
            
            
            
               | SI 00830.100 | 
               Expenses of Obtaining Income | 
               TN 140 06-20 | 
            
            
            
               | SI 00830.102 | 
               Evaluating Virtual Currencies for SSI Income Determinations | 
               TN 182 07-23 | 
            
            
            
               | SI 00830.105 | 
               Payments in Foreign Currency | 
               TN 196 08-23 | 
            
            
            
               | SI CHI00830.106 | 
               (IL) AFDC Payments | 
                | 
            
            
            
               | SI CHI00830.107 | 
               (IL) Exhibit I - Sample Letter For Notifying AFDC | 
                | 
            
            
            
               | SI CHI00830.108 | 
               (IL) Exhibit II - Table Of Monthly AFDC Allowances | 
                | 
            
            
            
               | SI 00830.110 | 
               Overpayment Withholding and the “Double Counting” Exception | 
               TN 231 08-24 | 
            
            
            
               | SI CHI00830.110 | 
               (IN) AFDC Payments | 
                | 
            
            
            
               | SI CHI00830.111 | 
               (IN) Exhibit I - Sample Letter For Notifying AFDC | 
                | 
            
            
            
               | SI CHI00830.113 | 
               (MI) Michigan’s Temporary Assistance For Needy Families (TN 397 - 11/2006) | 
                | 
            
            
            
               | SI CHI00830.114 | 
               (MI) Exhibit I Table Of Monthly AFDC Allowances | 
                | 
            
            
            
               | SI 00830.115 | 
               Garnishment or Other Withholding | 
               TN 80 04-99 | 
            
            
            
               | SI CHI00830.116 | 
               (MN) AFDC Payments | 
                | 
            
            
            
               | SI CHI00830.117 | 
               (MN) Exhibit I - Sample Letter for Notifying AFDC | 
                | 
            
            
            
               | SI CHI00830.118 | 
               (MN) Exhibit II - Table Of Monthly AFDC Allowances | 
                | 
            
            
            
               | SI CHI00830.120 | 
               (OH) AFDC Payments | 
                | 
            
            
            
               | SI CHI00830.121 | 
               (OH) Exhibit I - Sample Letter For Notifying AFDC | 
                | 
            
            
            
               | SI CHI00830.122 | 
               (OH) Exhibit II - CDHS/SSA Inter-Agency Referral Form | 
                | 
            
            
            
               | SI CHI00830.123 | 
               (OH) Exhibit III - CCDHS FAX Verification Form | 
                | 
            
            
            
               | SI CHI00830.124 | 
               (OH) Exhibit IV - Table Of Monthly AFDC Allowances | 
                | 
            
            
            
               | SI CHI00830.126 | 
               (WI) AFDC Payments | 
                | 
            
            
            
               | SI CHI00830.128 | 
               (WI) Exhibit I - Wisconsin Table Of Monthly AFDC Allowances | 
                | 
            
            
            
               | SI CHI00830.129 | 
               (WI) Exhibit II - Sample Letter For Notifying AFDC | 
                | 
            
            
            
               | SI 00830.160 | 
               Annuities, Pensions, Retirement, or Disability Payments | 
               TN 261 10-24 | 
            
            
            
               | Broad Categories Of Unearned Income
                      | 
            
            
            
               | SI CHI00830.160 | 
               (IL) Verification Of State Payments - Illinois Employment Retirement System And State
                  Teachers' Retirement System
                | 
                | 
            
            
            
               | SI 00830.165 | 
               Assistance Programs With Governmental Involvement - General | 
               TN 80 04-99 | 
            
            
            
               | SI 00830.170 | 
               Income Based on Need (IBON) | 
               TN 80 04-99 | 
            
            
            
               | SI 00830.175 | 
               Assistance Based on Need (ABON) | 
               TN 221 03-24 | 
            
            
            
               | SI BOS00830.175 | 
               Assistance Based On Need | 
                | 
            
            
            
               | SI CHI00830.175 | 
               Assistance Based on Need – General Assistance and General Relief – Not Paid to Refugees
                  (RTN 392 -- 07/2006)
                | 
                | 
            
            
            
               | SI KC00830.175 | 
               Assistance Based on Need (ABON) (RTS 24 -- 01/2007) | 
                | 
            
            
            
               | SI SEA00830.175 | 
               Alaska Senior Assistance Program | 
                | 
            
            
            
               | SI 00830.180 | 
               Other Assistance Involving Government Funds | 
               TN 68 04-96 | 
            
            
            
               | SI 00830.185 | 
               Work Relief (Workfare) Programs | 
               TN 68 04-96 | 
            
            
            
               | SI 00830.210 | 
               Benefits Paid Under Title II of the Social Security Act | 
               TN 232 09-24 | 
            
            
            
               | SI 00830.215 | 
               Black Lung Benefits | 
               TN 103 04-09 | 
            
            
            
               | SI 00830.220 | 
               Office of Personnel Management (Civil Service and Federal Employee Retirement System)
                  Payments
                | 
               TN 88 02-02 | 
            
            
            
               | SI 00830.225 | 
               Railroad Retirement Payments | 
               TN 237 09-24 | 
            
            
            
               | SI 00830.230 | 
               Unemployment Insurance Benefits | 
               TN 238 09-24 | 
            
            
            
               | SI CHI00830.230 | 
               (MI) Verifying Unemployment Insurance Benefits (RTN 425 – 11/2015) | 
                | 
            
            
            
               | SI DAL00830.230 | 
               Unemployment Benefits (Texas) | 
                | 
            
            
            
               | SI DAL00830.231 | 
               Unemployment Compensation and Wages (Arkansas) | 
                | 
            
            
            
               | SI CHI00830.233 | 
               Verifying Ohio Unemployment Insurance Benefits (RTN 390 -- 06/2006) | 
                | 
            
            
            
               | SI 00830.235 | 
               Workers' Compensation | 
               TN 239 09-24 | 
            
            
            
               | SI CHI00830.235 | 
               (OH) Bureau Of Workers' Compensation Of Ohio - Living Maintenance Payments | 
                | 
            
            
            
               | SI CHI00830.236 | 
               (OH) Verifying Workers' Compensation (RTN 384 -- 02/2006) | 
                | 
            
            
            
               | SI 00830.240 | 
               Military Pensions | 
               TN 240 09-24 | 
            
            
            
               | SI 00830.250 | 
               State Disability Insurance Benefits | 
               TN 249 09-24 | 
            
            
            
               | SI 00830.260 | 
               State Annuities for Certain Veterans | 
               TN 192 08-23 | 
            
            
            
               | SI 00830.300 | 
               Department of Veterans Affairs Payments | 
               TN 244 09-24 | 
            
            
            
               | SI 00830.302 | 
               Veterans Affairs (VA) Pension Payments | 
               TN 245 09-24 | 
            
            
            
               | SI 00830.304 | 
               Veterans Affairs (VA) Compensation Payments | 
               TN 253 10-24 | 
            
            
            
               | SI 00830.306 | 
               Department of Veterans Affairs (VA) Educational Benefits | 
               TN 263 10-24 | 
            
            
            
               | SI 00830.308 | 
               VA Aid and Attendance and Housebound Allowances | 
               TN 258 10-24 | 
            
            
            
               | SI 00830.310 | 
               VA Clothing Allowance | 
               TN 74 06-97 | 
            
            
            
               | SI 00830.311 | 
               Veterans Affairs (VA) Incentive Therapy (IT) and Compensated Work Therapy (CWT) Programs | 
               TN 266 10-24 | 
            
            
            
               | SI 00830.312 | 
               VA Payment Adjustment for Unreimbursed Medical Expenses | 
               TN 265 10-24 | 
            
            
            
               | SI 00830.314 | 
               Augmented Veterans Affairs (VA) Benefits | 
               TN 268 11-24 | 
            
            
            
               | SI BOS00830.314 | 
               Augmented VA Benefits | 
                | 
            
            
            
               | SI PHI00830.314 | 
               Augmented VA Benefits | 
                | 
            
            
            
               | SI 00830.316 | 
               Augmented VA Benefits in the Ninth Circuit | 
               TN 76 12-97 | 
            
            
            
               | SI 00830.317 | 
               VA Caregivers Payments | 
               TN 120 01-14 | 
            
            
            
               | SI 00830.318 | 
               Payments to Veterans’ Children with Certain Birth Defects | 
               TN 95 09-04 | 
            
            
            
               | SI 00830.319 | 
               The Filipino Veterans Equity Compensation Fund (FVECF) Payment | 
               TN 105 06-09 | 
            
            
            
               | SI 00830.320 | 
               Form SSA-L1103-U3 (SSI Request for Information) to Obtain Information from the United
                  States Department of Veterans Affairs (VA)
                | 
               TN 150 12-21 | 
            
            
            
               | SI CHI00830.320 | 
               Verifying VA Benefits (RTN 381 -- 12/2005) | 
                | 
            
            
            
               | PAYMENTS FOR CHILDREN AND SPOUSES
                      | 
            
            
            
               | SI 00830.400 | 
               Aid to Families with Dependent Children (AFDC) | 
               TN 267 11-24 | 
            
            
            
               | SI CHI00830.400 | 
               Aid to Families with Dependent Children (AFDC) | 
                | 
            
            
            
               | SI KC00830.400 | 
               Verification Of AFDC And TANF In The Kansas City Region | 
                | 
            
            
            
               | SI DAL00830.401 | 
               Aid To Families With Dependent Children (AFDC) | 
                | 
            
            
            
               | SI 00830.403 | 
               Temporary Assistance For Needy Families (TANF) | 
               TN 264 10-24 | 
            
            
            
               | SI BOS00830.403 | 
               Temporary Assistance for Needy Families (TANF) - Connecticut (TN 5-251 -- 01/2005) | 
                | 
            
            
            
               | SI CHI00830.403 | 
               Temporary Assistance for Needy Families (RTN 425/06-2013) | 
                | 
            
            
            
               | SI KC00830.403 | 
               Temporary Assistance for Needy Families (TANF) | 
                | 
            
            
            
               | SI NY00830.403 | 
               Temporary Assistance for Needy Families (TANF) paid by the Division of Family Development
                  (DFD) in the State of New Jersey (08/2005)
                | 
                | 
            
            
            
               | SI SEA00830.403 | 
               A Description of the TANF Programs in the Four States in the Seattle Region | 
                | 
            
            
            
               | SI BOS00830.404 | 
               Temporary Assistance for Needy Families (TANF) and Related Programs — Maine (TN 5-259
                  — 02/2006)
                | 
                | 
            
            
            
               | SI KC00830.404 | 
               SSI Income Policy and TANF Rate Changes (Transmittal 22) | 
                | 
            
            
            
               | SI 00830.405 | 
               Emergency Assistance | 
               TN 224 05-24 | 
            
            
            
               | SI ATL00830.405 | 
               Emergency assistance | 
                | 
            
            
            
               | SI BOS00830.405 | 
               Temporary Assistance for Needy Families (TANF) - Massachusetts | 
                | 
            
            
            
               | SI BOS00830.407 | 
               Temporary Assistance for Needy Families (TANF) and Related Programs – Rhode Island
                  (TN x — 01/2021)
                | 
                | 
            
            
            
               | SI 00830.410 | 
               Foster Care Payments | 
               TN 242 09-24 | 
            
            
            
               | SI BOS00830.410 | 
               Verification of Title IV-E Payments to Children in the Custody of the Massachusetts
                  Department of Children and Families (MA DCF)
                | 
                | 
            
            
            
               | SI KC00830.410 | 
               Special Procedure for Iowa Foster Care Title IV-E Payments | 
                | 
            
            
            
               | SI KC00830.411 | 
               Grandparents as Foster Parents Payments (GAFP) - Missouri | 
                | 
            
            
            
               | SI 00830.415 | 
               Adoption Assistance | 
               TN 108 05-10 | 
            
            
            
               | SI CHI00830.415 | 
               (IL) Illinois Adoption Assistance | 
                | 
            
            
            
               | SI DAL00830.415 | 
               Adoption Assistance - Oklahoma (TN 16 -- 7-2005) | 
                | 
            
            
            
               | SI CHI00830.416 | 
               (MI) Michigan Adoption Subsidies (RTN 377 -- 10/2005) | 
                | 
            
            
            
               | SI 00830.417 | 
               Child Care Payments | 
               TN 80 04-99 | 
            
            
            
               | SI 00830.418 | 
               Alimony and Spousal Support | 
               TN 124 10-17 | 
            
            
            
               | SI CHI00830.419 | 
               (IL) Title IV-E Illinois Subsidized Guardianship Payments (RTN 394 -- 09/2006) | 
                | 
            
            
            
               | SI 00830.420 | 
               Child Support Payments | 
               TN 211 12-23 | 
            
            
            
               | SI 00830.425 | 
               Support Payments — AFDC/TANF Involvement | 
               TN 252 10-24 | 
            
            
            
               | SI 00830.450 | 
               Educational Assistance - General | 
               TN 95 09-04 | 
            
            
            
               | SI 00830.455 | 
               Grants, Scholarships, Fellowships, and Gifts | 
               TN 95 09-04 | 
            
            
            
               | SI 00830.500 | 
               Dividends and Interest | 
               TN 254 10-24 | 
            
            
            
               | SI 00830.501 | 
               Interest and Appreciation in Value of Excluded Burial Funds and Burial Space Purchase
                  Agreements
                | 
               TN 255 10-24 | 
            
            
            
               | SI 00830.505 | 
               Rental Income | 
               TN 257 10-24 | 
            
            
            
               | SI 00830.510 | 
               Royalties | 
               TN 241 09-24 | 
            
            
            
               | SI SEA00830.510 | 
               Alaska Permanent Fund Dividends (AK PFD) | 
                | 
            
            
            
               | SI 00830.515 | 
               Awards | 
               TN 80 04-99 | 
            
            
            
               | SI 00830.520 | 
               Gifts | 
               TN 191 08-23 | 
            
            
            
               | SI 00830.521 | 
               Gifts of Travel Tickets | 
               TN 243 09-24 | 
            
            
            
               | SI 00830.522 | 
               Gift Cards and Gift Certificates | 
               TN 247 09-24 | 
            
            
            
               | SI 00830.525 | 
               Gambling Winnings, Lottery Winnings and Other Prizes | 
               TN 198 08-23 | 
            
            
            
               | SI 00830.530 | 
               Work-Related Unearned Income | 
               TN 147 07-21 | 
            
            
            
               | SI 00830.535 | 
               Workforce Innovation and Opportunity Act (WIOA) | 
               TN 227 06-24 | 
            
            
            
               | SI 00830.536 | 
               Job Corps | 
               TN 219 01-24 | 
            
            
            
               | SI 00830.537 | 
               AmeriCorps and National Civilian Community Corps (NCCC) Payments | 
               TN 215 12-23 | 
            
            
            
               | SI 00830.540 | 
               Uniformed Services - Pay and Allowances, Effective Before September 1, 2008 | 
               TN 256 10-24 | 
            
            
            
               | SI 00830.541 | 
               Uniformed Services – Worksheets for Benefits Payable Prior to June 1, 2004 | 
               TN 94 06-04 | 
            
            
            
               | SI 00830.543 | 
               Sick Pay as Unearned Income | 
               TN 41 03-91 | 
            
            
            
               | SI 00830.545 | 
               Death Benefits | 
               TN 200 08-23 | 
            
            
            
               | SI 00830.550 | 
               Inheritances | 
               TN 204 09-23 | 
            
            
            
               | SI CHI00830.550 | 
               When Inheritance Property Becomes Income | 
                | 
            
            
            
               | SI KC00830.550 | 
               Inheritances | 
                | 
            
            
            
               | SI 00830.555 | 
               Trade Readjustment Act Payments | 
               TN 81 03-00 | 
            
            
            
               | EXCLUSIONS INVOLVING ASSISTANCE PROGRAMS
                      | 
            
            
            
               | SI 00830.600 | 
               Low Income Energy Assistance | 
               TN 41 03-91 | 
            
            
            
               | SI 00830.605 | 
               Home Energy Assistance and Support and Maintenance Assistance (HEA/SMA) | 
               TN 205 09-23 | 
            
            
            
               | SI ATL00830.605 | 
               Home Energy Assistance And Support And Maintenance Assistance | 
                | 
            
            
            
               | SI BOS00830.605 | 
               Home Energy Assistance and Support and Maintenance Assistance | 
                | 
            
            
            
               | SI CHI00830.605 | 
               Home Energy Assistance and Support and Maintenance Assistance (HEA/SMA) (RTN 422 --
                  03/2016)
                | 
                | 
            
            
            
               | SI DEN00830.605 | 
               DEN – Home Energy Assistance And Support And Maintenance Assistance | 
                | 
            
            
            
               | SI KC00830.605 | 
               Home Energy Assistance and Support and Maintenance Assistance (HEA/SMA) | 
                | 
            
            
            
               | SI SEA00830.605 | 
               Home Energy Assistance and Support and Maintenance Assistance (HEA/SMA) | 
                | 
            
            
            
               | SI 00830.610 | 
               Corporation for National and Community Service (CNCS) (Formerly Action) Programs | 
               TN 81 03-00 | 
            
            
            
               | SI 00830.615 | 
               Community Service Block Grants | 
               TN 51 10-92 | 
            
            
            
               | SI 00830.620 | 
               Disaster Assistance - Presidentially-Declared Disaster | 
               TN 248 09-24 | 
            
            
            
               | SI NY00830.620 | 
               Disaster Assistance: Post-09/11 Payments to Workers and Volunteers who Assisted in
                  the Rescue, Recovery, and Debris Removal Operations at the World Trade Center (WTC)
                  and Related Sites (RTN 431, 08/2011)
                | 
                | 
            
            
            
               | SI NY00830.621 | 
               Disaster Assistance—Presidentially Declared Disaster—Lower Manhattan Development Corporation
                  Grants
                | 
                | 
            
            
            
               | SI 00830.622 | 
               Effect of COVID-19 Pandemic-Related Disaster Assistance on SSI Income and Resources | 
               TN 273 05-25 | 
            
            
            
               | SI 00830.623 | 
               Developing and Documenting Income Exclusions from Pandemic-Related Assistance | 
               TN 274 05-25 | 
            
            
            
               | SI 00830.625 | 
               Federal Emergency Management Agency (FEMA) Emergency Food Distribution and Shelter
                  Programs
                | 
               TN 41 03-91 | 
            
            
            
               | SI 00830.630 | 
               Federal Housing Assistance | 
               TN 41 03-91 | 
            
            
            
               | SI 00830.635 | 
               Food Programs With Federal Involvement | 
               TN 155 09-22 | 
            
            
            
               | SI 00830.640 | 
               Programs for Older Americans | 
               TN 41 03-91 | 
            
            
            
               | SI 00830.645 | 
               Refugee Cash Assistance, Cuban and Haitian Entrant Cash Assistance and Federally Reimbursed
                  General Assistance Payments to Refugees
                | 
               TN 98 02-06 | 
            
            
            
               | SI 00830.650 | 
               Refugee Reception and Placement Grants and Refugee Matching Grants | 
               TN 59 03-94 | 
            
            
            
               | SI BOS00830.650 | 
               Refugee Reception and Placement Grants | 
                | 
            
            
            
               | SI 00830.655 | 
               Relocation Assistance | 
               TN 206 09-23 | 
            
            
            
               | SI 00830.660 | 
               Victims' Compensation Payments Income Exclusion | 
               TN 113 10-11 | 
            
            
            
               | SI 00830.665 | 
               Individual Development Accounts (IDAs)--TANF Funded | 
               TN 262 10-24 | 
            
            
            
               | SI 00830.670 | 
               Individual Development Accounts (IDAs) -- Demonstration Project | 
               TN 246 09-24 | 
            
            
            
               | OTHER UNEARNED INCOME EXCLUSIONS
                      | 
            
            
            
               | SI 00830.700 | 
               Home Produce for Personal Consumption | 
               TN 251 09-24 | 
            
            
            
               | SI 00830.705 | 
               Refunds of Taxes Paid on Real Property or Food | 
               TN 44 10-91 | 
            
            
            
               | SI 00830.710 | 
               Payments to Victims of Nazi Persecution | 
               TN 207 10-23 | 
            
            
            
               | SI 00830.711 | 
               German Social Insurance Payments Under the ZRBG (“Ghetto Pension” Law) for SSI Income | 
               TN 208 10-23 | 
            
            
            
               | SI 00830.712 | 
               Treatment of Inherited Payments to Victims of Nazi Persecution | 
               TN 260 10-24 | 
            
            
            
               | SI 00830.715 | 
               Austrian Social Insurance Payments | 
               TN 216 12-23 | 
            
            
            
               | SI 00830.720 | 
               Japanese-American and Aleutian Restitution Payments | 
               TN 209 10-23 | 
            
            
            
               | SI 00830.725 | 
               Netherlands WUV Payments to Victims of Persecution | 
               TN 93 06-04 | 
            
            
            
               | SI 00830.730 | 
               Agent Orange Settlement Payments | 
               TN 93 06-04 | 
            
            
            
               | SI 00830.735 | 
               Payments for Clinical Trial Participation | 
               TN 259 10-24 | 
            
            
            
               | SI 00830.736 | 
               Payments to Victims from a State Eugenics Compensation Program | 
               TN 229 08-24 | 
            
            
            
               | SI 00830.740 | 
               Radiation Exposure Compensation Trust Fund (RECTF) Payments | 
               TN 217 12-23 | 
            
            
            
               | SI 00830.741 | 
               Energy Employees Occupational Illness Compensation Program (EEOICP) | 
               TN 250 09-24 | 
            
            
            
               | SI 00830.745 | 
               Department of Defense (DOD) Payments to Certain Persons Captured and Interned by North
                  Vietnam
                | 
               TN 93 06-04 | 
            
            
            
               | SI 00830.750 | 
               Gifts to Children with Life-Threatening Conditions | 
               TN 212 12-23 | 
            
            
            
               | SI 00830.755 | 
               Ricky Ray Hemophilia Relief Fund Payments | 
               TN 93 06-04 | 
            
            
            
               | SI 00830.765 | 
               Incentives for Prevention of Chronic Diseases in Medicaid | 
               TN 213 12-23 | 
            
            
            
               | SPECIAL CONSIDERATIONS FOR NATIVE AMERICANS
                      | 
            
            
            
               | SI 00830.800 | 
               Bureau of Indian Affairs General Assistance | 
               TN 67 04-95 | 
            
            
            
               | SI 00830.810 | 
               Bureau of Indian Affairs Adult Custodial Care and Child Welfare Assistance Payments | 
               TN 67 04-95 | 
            
            
            
               | SI 00830.815 | 
               Native American Precedent and Resource Center (NAPR) Website | 
               TN 184 07-23 | 
            
            
            
               | SI 00830.820 | 
               Individual Indian Money Accounts | 
               TN 185 07-23 | 
            
            
            
               | SI 00830.830 | 
               Indian-Related Exclusions | 
               TN 69 05-96 | 
            
            
            
               | SI SEA00830.830 | 
               Exclusion of Alaska Native Regional and Village Corporation Distributions | 
                | 
            
            
            
               | SI 00830.850 | 
               Exclusion of Income from Individual Interests in Indian Trust or Restricted Lands | 
               TN 203 09-23 | 
            
            
            
               | SI 00830.852 | 
               The Claims Resolution Act of 2010 (Cobell v. Salazar) | 
               TN 223 05-24 | 
            
            
            
               | SI 00830.853 | 
               Tribal Trust Accounting and Management Settlement Agreements | 
               TN 272 04-25 | 
            
            
            
               | SI 00830.855 | 
               Processing Inquiries from Potential  Barney Class Members
                | 
               TN 185 07-23 | 
            
            
            
               | SI 00830.880 | 
               Indian Fishing Rights Income | 
               TN 115 12-11 |