If a recipient alleges, and a field office (FO) precedent confirms, that cash payments received from an ANRVC for a given calendar year have not or will not exceed $2,000, accept the allegation. Contact the corporation(s) by telephone if possible and verify that the individual is a stockholder. Do not count the alleged payments as income. Be alert to the possibility that an individual may receive payments from more than one ANRVC and combined payments may exceed $2,000 in a year.

Document the file with the individual’s signed allegation and reference to the local precedent regarding the amount of cash paid or expected to be paid (SI 00830.005A.5). Enter the amount on the INCOME screen in MSSICS. Document the RMKS field of the SSR with “ANRVCP” to alert future reviewers.

If an individual alleges, and/or a FO precedent confirms, that payments received from an ANRVC exceed $2,000 per year (during months of eligibility only), contact the ANRVC(s) to verify:

• •

  that the individual is a stockholder in the corporation(s);

• •

  the date(s) payments were made; and

• •

  the amount of the payment(s).

Use this information and SSI payment records to determine the month the $2,000 limit on excludable distributions was reached. Additional cash distributions made in that year are counted as dividend payments (type "R" unearned income) in the month received.

Document the file with the individual’s signed allegation as to the amount and source of cash distributions and a report of contact with the ANRVC(s). Input the countable income to the SSR. As appropriate, estimate and project income per SI 00810.600. Enter the excluded part of the payment on the MSSICS Income screen. Document the RMKS field of the SSR with “ANRVCP” to alert future reviewers.

EXAMPLES

1. 1. 

   Mr. John Alexi is a stockholder in two ANRVCs. During a scheduled redetermination in September 2001, Mr. Alexi alleges receiving cash dividends of $1,900 in August 2001. Field office precedents confirm that the ANRVCs paid cash dividends of $1,000 and $900 respectively. The FO documents the file with Mr. Alexi’s signed allegation and reference to the local precedent (SI 00830.005A.5). Enter the payment amount on the MSSICS Income screen labeled "Excluded ANRV Payment". Input “ANRVCP” in the RMKS field of the SSR.

   In October, Mr. Alexi reports receipt of an additional $300 from one of the ANRVCs. This puts Mr. Alexi over the $2,000 income exclusion for the year. Contact with the ANRVCs establishes that Mr. Alexi received cash dividends of $2,200 in 2001 ($1,900 in August, and $300 in October). This exceeds the $2,000 annual income limit by $200 in October 2001. The FO inputs $200 of unearned income (type "R" for "dividend and interest" income) for October. The FO suppresses the automated notice and sends a manual notice.

2. 2. 

   While processing the Alaska permanent fund dividend (AKDV) report in February 2002, the FO learns that Mr. David Pootoogooluk received a $931.34 AKDV payment in October 2001.

   NOTE: The AKDV payment is paid once a year by the State of Alaska and varies in amount and the month paid each year.

   Review of FO records and the SSR shows that Mr. Pootoogooluk also received ANRVC distributions in 2000, but was not eligible for SSI in June due to additional income, and in November and December due to Receipt of excess countable ANRVC distributions. Prior development shows:

   Mo/Yr Received	ANRVC Received	Countable ANRVC	Eligible for SSI?
   June 2000	$200	None	No
   October 2000	$2,100	$100	Yes
   November 2000	$1,000	$1,000	No
   December 2000	$1,000	$1,000	No

Posting the AKDV payment to Mr. Pootoogooluk’s record results in ineligiblility for SSI in October 2001. This requires recomputation of the ANRVC cash distributions for 2001 since we do not count the ANRVC distributions received in October 2001 when Mr. Pootoogooluk was ineligible due to the AKDV payment. The $2,100 received in October does not count toward the $2,000 annual exclusion since Mr. Pootoogooluk did not benefit from an exclusion in that month. The $1,000 distributions received in both November and December are excluded (see SI SEA00830.830C.3. for treatment of retained cash distributions).

Updated development shows:

If an Alaska Native has received (see SI SEA00830.830C.2.a.) and alleges retaining $2,000 or less in cash distributions from ANRVCs beyond the months of receipt in the same calendar year, accept this allegation. Verify the source of the payments. Enter the amount received and label as excluded ANRVC payment on the MSSICS income screen. Document the RMKS field on the SSR with “ANRVC” to alert future reviewers.

If the individual has received (see SI SEA00830.830C.2.b) and alleges retaining more than $2,000 in cash distributions beyond the month of receipt in the same calendar year, verify the source and amount of the payments, if not already done for income purposes. Make monthly resource determinations for each month of eligibility during the calendar year. Record the results of your investigation on the SSR by entering “NO4” for month(s) the recipient was over the resource limit as of the first moment of the month. Document the RMKS field on the SSR with “ANRVCP” to alert future reviewers.

NOTE: The resource exclusion is not limited to the first $2,000 in distributions received during a year.

EXAMPLE: Mrs. Karamov receives $2,500 in ANRVC distributions in May 2000 and retains the distributions the amount is spent down to $1,000 in July 2000. For June and July, the FO excludes $2.000 of the retained ANRVC distributions and applies the remaining $500 towards the general resource limit. In September 2000, Mrs. Karamov receives $2,300 more in ANRVC cash distributions and does not spend it. For October 2000, $2,000 of the retained distributions is excluded and $300 is applied towards the general resource limit.

Make a separate resource determination for ANRVC cash distributions carried over from December of one year to January of the next for each year beginning 1988. Verify the source of cash distributions using FO records or by contacting the ANRVC(s). Use MSSICS or records in the individual’s possession to verify the carryover amount(s). Document the RMKS field on the SSR with “ANRVCP“ to alert future reviewers to check FO records for the ANRVC development. Do not redevelop resources for calendar years where FO records show prior development.

NOTE: Before denying or suspending an individual for retaining excess cash distributions, consider whether the total countable resources exceed the $2,000 per individual/$3,000 per couple resource limit.