TN 93 (06-04)
SI 00830.725 Netherlands WUV Payments to Victims of Persecution
The Dutch government, under the Netherlands' Act on Benefits for Victims of Persecution 1940-1945 (Dutch acronym, WUV), makes payments to both Dutch and non-Dutch individuals who, during the German and Japanese occupation of the Netherlands and Netherlands East Indies (now the Republic of Indonesia) in World War II, were victims of persecution because of their race, religion, beliefs, or homosexuality and, as a result of that persecution are presently suffering from illnesses or disabilities. Payments under this Act began January 1, 1973 and include four categories of benefits: periodic income payments, compensation for non-definable disability expenses (Dutch acronym, NMIK), reimbursement of persecution related disability expenses, and partial compensation for persecution related disability expenses.
WUV payments are excluded from income. Prior to July 1, 2004, interest earned on unspent WUV payments is not excluded. For SSI benefits payable on or after July 1, 2004, interest earned on unspent WUV payments is excluded from income (see SI 00830.500C.).
Use documents in the individual's possession to verify that the payment is a Netherlands WUV payment. If the individual has no documentation or there is reason to question the source of the payments, obtain verification from: Consulate General of the Netherlands
War Victims Department (WUV-Dept.)
11766 Wilshire Blvd, Suite 1150
Los Angeles, CA 90025
(between 9:00 a.m. and noon PST)
If you will also be developing a resource exclusion for retained WUV payments, see SI 01130.605 for instructions on verifying dates and amounts of payments.
Exclusion of Netherlands WUV Payments From Resources, SI 01130.605