TN 68 (05-22)
A trust is a legal arrangement involving property and ownership interests. Property
held in trust may or may not be considered a resource for SSI purposes. The general
rules concerning resources apply when evaluating the resource status of property held
Generally, these instructions apply to trusts not subject to the trust provisions
in Section 1613(e) of the Social Security Act, which we evaluate using instructions
in SI 01120.201 through SI 01120.204. However, trusts that meet the requirements of SI 01120.203 must also meet the requirements of this section. Use these instructions to evaluate
the following types of trusts:
This includes trusts established before January 01, 2000 that contain assets of the
individual, any of which were transferred before January 01, 2000.
If the trust was established prior to January 01, 2000, but no assets of the individual
were transferred to the trust prior to January 01, 2000, see SI 01120.201.
This includes trusts that are:
established before January 01, 2000 that contain assets of third parties;
established on or after January 01, 2000 that contain only assets of third parties,
or the portion of a commingled trust attributable to assets of third parties; and
Indian Gaming Regulatory Act (IGRA) trusts established by the Indian tribes that meet
the criteria in SI 01120.195F.
Trusts established on or after January 01, 2000 that contain assets of a Supplemental
Security Income (SSI) applicant, recipient, or spouse (or the portion of a commingled
trust attributable to assets of an SSI applicant, recipient, or spouse) must be evaluated
under SI 01120.201 through SI 01120.204.
Trusts established on or after January 01, 2000 to which the instructions in SI 01120.201 through SI 01120.204 do not apply. When it is determined that a special needs trust or a pooled trust
exception is met, the trust must still be evaluated under the rules of SI 01120.200.
The instructions in those sections generally will refer you back to this section,
Trusts are often complex legal arrangements involving State law, Tribal law, and legal
principles whose evaluation may require input from agency counsel. Therefore, these
instructions may only be sufficient for you to recognize that an issue is present
that needs referral to your regional office (RO) for possible referral to the Regional
Chief Counsel (RCC). When in doubt, submit your question or issue via vHelp.
This glossary is intended for general reference and does not override or replace applicable
State law with respect to matters such as establishment, operation, and termination.
A discretionary trust is a trust in which the trustee has full discretion as to the time, purpose, and amount
of all distributions. The trustee may pay all or none of the trust as he or she considers
appropriate to, or for the benefit of, the trust beneficiary. The trust beneficiary
has no control over the trust.
A fiduciary duty is the obligation of the trustee in dealing with the trust property and income. The
trustee holds the property, with due care, solely for the benefit of the trust beneficiary.
The trustee owes duties of good faith and loyalty to exercise reasonable care and
skill, to preserve the trust property and make it productive, and to account for it.
A trustee is a fiduciary but generally is not an agent of the trust beneficiary.
A grantor (sometimes also called a settlor or trustor) is the person who provides property to the trust principal (or corpus). The grantor
must be the owner of, or have legal right to the property, or be otherwise qualified
to transfer the property into the trust. A person may be a grantor even if an agent
or another person, legally empowered to act on the first person’s behalf (a legal
guardian, representative payee for Title II or XVI benefits, person acting under a
power of attorney, or conservator), establishes the trust with funds or property that
belong to the first person. The person funding the trust is the grantor, even in situations
where the trust agreement refers to a person legally empowered to act on the first
person’s behalf as the grantor. Where more than one person provides property to the
trust, there may be multiple grantors. The terms grantor, trustor, and settlor are
A grantor trust (also called a first-party trust or self-funded trust)is a trust in which the grantor of the trust is also the sole beneficiary of the
trust. For information on who may be a grantor, see SI 01120.200B.3. in this section. State law on grantor trusts varies. Consult with your regional office,
An IGRA trust is a trust that an Indian tribe establishes under IGRA, regulations promulgated by
the BIA, and the tribe’s BIA-approved revenue allocation plan. The tribe establishes
the trust to receive and invest per capita payments for its members, some of whom
are minors or legally incompetent adults, pending distribution of the trust assets
to those members after they attain the age of majority or cease to be legally incompetent.
An inter vivos trust (also called a living trust) is a trust established during the lifetime of the grantor.
A mandatory trust is a trust that requires the trustee to pay trust earnings or principal to or for
the benefit of the trust beneficiary at certain times. The trust may require disbursement
of a specified percentage or dollar amount of the trust earnings, or it may obligate
the trustee to spend income and principal, as necessary, to provide a specified standard
of care. The trustee has no discretion as to the amount of the payment or party receiving
For definitions of a Medicaid trust or Medicaid qualifying trust, see SI 01730.048. For additional guidance on these trusts, see SI 01120.200H. For SSI treatment of Medicaid trust exceptions, see SI 01120.203.
A pooled trust is a trust that is established and managed by an organization and that contains and
pools the assets of multiple individuals in separate accounts for investment and management
purposes. This section contains information on reviewing third party pooled trusts.
For information on pooled trusts in which the individual account is funded with the
beneficiary’s own assets, see SI 01120.203.
A residual beneficiary (also called a contingent beneficiary or remainderman) is not a current beneficiary of a trust, but he or she will receive the residual
benefit of the trust contingent upon the occurrence of a specific event, such as the
death of the primary beneficiary.
The grantor of a trust may have the power or authority to revoke (reclaim or take back) the assets deposited in the trust. If the individual at issue
(an applicant, recipient, or deemor) is the grantor of the trust, the trust is usually
a resource to that individual if he or she can revoke the trust and reclaim the trust
assets. For the definition of a deemor, see SI 01310.127.
However, if a third party is the grantor of the trust, and the individual at issue
(an applicant, recipient, or deemor) is the beneficiary of the trust, the trust is
not a resource to the beneficiary merely because the trust is revocable by the grantor.
In a third party trust situation, the focus should be on whether the individual at
issue (applicant, recipient, or deemor) can terminate the trust and obtain the assets
for himself or herself.
A special needs trust, also known as a supplemental needs trust, may be set up to provide for a disabled individual’s extra and supplemental needs
other than food, shelter, and health care expenses that may be covered by public assistance
benefits that the trust beneficiary may be eligible to receive under various programs.
For more information on special needs trusts containing the assets of the individual,
see SI 01120.203.
A spendthrift clause or spendthrift trust generally prohibits both involuntary and voluntary transfers of the trust beneficiary's interest
in the trust income or principal. This means that the trust beneficiary's creditors
must wait until the trust pays out money to the trust beneficiary before they can
attempt to claim it to satisfy debts.
It also means that, for example, if the trust beneficiary is entitled to $100 a month
from the trust, the beneficiary cannot sell his or her right to receive the monthly
payments to a third party for a lump sum. In other words, a valid spendthrift clause
would make the value of the trust beneficiary’s right to receive payments not countable
as a resource.
However, not all States recognize spendthrift trusts, and States that do recognize
spendthrift trusts often do not allow a grantor to establish a spendthrift trust for
the grantor’s own benefit. In those States that do not recognize spendthrift trusts
(whether at all or because the trust is a grantor trust), we would count the value
of the trust beneficiary’s right to receive monthly payments as a resource because
it may be sold for a lump sum.
We do not require trusts to include a spendthrift clause. If the trust provides for
mandatory periodic payments to the beneficiary, then the trust may need a spendthrift
clause for the trust not to count as a resource.
In some instances, a trustee or beneficiary of a third party trust can terminate (or end) a trust and obtain the assets for himself or herself. For more information
on Termination as it relates to self-settled trusts, see SI 01120.201B.6.
A testamentary trust is a trust that is established under the terms of a will and that is effective only
upon the death of the individual who created the will (the testator). Sometimes third
party inter vivos trusts (trusts created during the lifetime of the grantor) serve
as wills. A trust into which property is transferred under the terms of a will, and
during the life (inter vivos) of the testator, is not a testamentary trust for the
purposes of this section because it is not effective only upon the testator’s death,
even if the will transfers additional property into the trust upon the testator’s
death. When evaluating testamentary trusts, field offices should obtain and review
a copy of the last will and testament.
A third-party trust is a trust established with the assets of someone other than the trust beneficiary
(or his or her spouse). For example, a grandparent can establish a third party trust
using his or her assets, with a grandchild as the trust beneficiary. Be alert for
situations where a trust is allegedly established with the assets of a third party
but in reality is created with the trust beneficiary's property. In such cases, the
trust is a grantor trust, not a third party trust.
A Totten trust (also called a bank account trust) is a tentative trust in which a grantor makes himself or herself trustee of his or
her own funds for the benefit of another. Typically, the grantor deposits funds in
a savings account and indicates, either by the account titling or by filing a writing
with the bank, that the grantor is trustee of the account for another person. The
trustee can revoke a Totten trust at any time. Should the trustee die without revoking
the trust, ownership of the principal passes to the trust beneficiary. Totten trusts
are valid in most jurisdictions, but other jurisdictions have held them invalid because
they are too tentative. In particular, they generally lack formal requirements and
do not state a trust intent or purpose.
A trust is a property interest held by an individual or entity (such as a bank), called the
trustee, who or which is subject to a fiduciary duty to use the property for the benefit
of another (the beneficiary).
A trust beneficiary is a person for whose benefit a trust exists. A trust beneficiary does not hold legal
title to trust property but has an equitable ownership interest in it. As an equitable
owner, the trust beneficiary has certain rights that a court can enforce, because
the trust exists for his or her benefit. The beneficiary receives the benefits of
the trust, while the trustee holds the title and duties. A beneficiary has certain
rights relative to the trust, such as to enforce mandatory provisions of the trust,
to demand an accounting, and to sue to remove the trustee. The trustee owes certain
duties, such as loyalty and attention, to the beneficiary.
Trust earnings (also called trust income) are amounts earned by the trust principal. They may take such forms as interest, dividends,
royalties, and rents. These amounts are unearned income to any person legally able
to use them for personal support and maintenance. If the trust beneficiary has no
right to receive or demand the earnings, trust income is not countable to him or her.
The trust principal (also called the corpus of the trust) is the property placed in the trust, which the trustee holds subject
to the rights of the beneficiary. It includes any earnings on the trust.
A trustee is a person or entity that holds legal title to property in trust for the use or benefit
of another. In most instances, the trustee has no legal right to revoke the trust
or use the property for the trustee’s own benefit. The trustee owes a fiduciary duty
to the beneficiary.
Although titled as trusts, some types of accounts and “trust-like” instruments are
not trusts, and generally we should not evaluate them under these instructions for
A conservatorship account generally is established by a court and administered by
a court-appointed conservator for the benefit of an individual. A conservatorship
account differs from a trust in that the “beneficiary” of the conservatorship account
retains legal ownership of all of the account assets, although in some cases the assets
may not be available for support and maintenance. For instructions pertaining to conservatorship
accounts, see SI 01140.215.
Many nursing homes, institutions, and government social services agencies maintain
so-called “patient trust accounts” for individuals to provide them with toiletries,
candy, and sundries. Although titled as trust accounts, they are not. For example,
the individual might legally own the money in the account, while a social services
agency holds the money for the individual and disburses it as necessary for the individual’s
benefit. For more information on transactions involving agents, see:
GN 00603.020 Collective Savings and Checking Accounts
SI 00810.120 Income Determinations Involving Agents
SI 01120.020 Transactions Involving Agents
An ABLE account is a type of tax-advantaged account that an eligible individual can
use to save funds for his or her disability-related expenses. The eligible individual,
who is also the designated beneficiary of the ABLE account, must be blind or disabled
by a condition that began before the individual’s 26th birthday. A State (or a State
agency or an instrumentality of a State) can establish an ABLE program. An eligible
individual can open an ABLE account through the ABLE program in any State, if the
State permits it. ABLE accounts are not trusts, and you should not evaluate them under
trust instructions. For more information on ABLE accounts, see SI 01130.740.
These accounts may or may not be trusts depending on the circumstances in the individual
case. Representative payee accounts and Totten accounts are the most common examples.
One of the most common types of “in trust for” accounts is the representative payee
account. A representative payee account is not a trust. However, its title may misleadingly
suggest that the representative payee is the legal owner of the account principal.
If a representative payee deposits current or conserved benefits in an account, the
titling of the account should reflect the beneficiary's ownership interest in the
account. For instructions pertaining to transactions or determinations involving agents,
see SI 01120.020 and SI 00810.120. For instructions pertaining to the titling of accounts established by representative
payees, see GN 00603.010.
A Totten trust is a revocable trust created by the depositing of money, usually in a savings account
at a bank, in the depositor’s name as trustee for another. (It may have the phrase
“in trust for” in the title.) The typical Totten trust is a kind of “pay on death”
account. That is, the depositor names a beneficiary who inherits the funds in the
account upon the depositor’s death.
Trust principal is a resource for SSI purposes if a trust beneficiary (applicant,
recipient, or deemor) has legal authority to revoke or terminate the trust and then
use the funds to meet his or her food or shelter needs. The trust principal is also
a resource for SSI purposes if the trust beneficiary can direct the use of the trust
principal for his or her support and maintenance under the terms of the trust. For
the definition of revoke, see SI 01120.200B.11. in this section.
Additionally, if the trust beneficiary can sell his or her beneficial interest in
the trust, that interest is a resource. For example, if the trust provides for payment
of $100 per month to the trust beneficiary for spending money, and the trust does
not have a valid spendthrift clause, then the trust beneficiary may be able to sell
the right to future payments for a lump-sum settlement. The present value of the future
payments counts as a resource. For more information on spendthrift clauses, see SI 01120.200B.13. in this section.
In some cases, the grantor has the authority to revoke a trust. Even if the grantor
does not specifically retain the power to revoke a trust, a trust may be revocable
in certain situations. For information on grantor trusts, see SI 01120.200B.4. and SI 01120.200D.3. in this section.
Additionally, State law may contain presumptions as to the revocability of trusts.
If the trust principal reverts to the grantor upon revocation and he or she can use
it for support and maintenance, then the principal is a resource to the grantor.
A trust beneficiary generally does not have the power to terminate a trust. However,
in some instances, the trust beneficiary may have the authority to terminate the trust
and gain access to the trust assets or direct the use of the trust principal. Specific
trust provisions may allow the trust beneficiary to act on his or her own or to order
actions by the trustee. The trust beneficiary's ability to direct the use the trust
principal for support and maintenance, together with his or her equitable ownership
in the trust principal, makes the trust principal a resource to the trust beneficiary.
The trust beneficiary's right to mandatory periodic payments may be a resource equal
to the present value of the anticipated payments, unless a valid spendthrift clause
or other provision prohibits transfer or sale of the beneficiary’s interest in such
anticipated payments. For more information on spendthrift clauses, see SI 01120.200B.13. in this section.
While a trustee may have discretion to use the trust principal for the benefit of
the trust beneficiary, the trustee is a third party and not an agent of the trust
beneficiary. The actions of the trustee generally are not considered to be the actions
of the trust beneficiary, unless the trust specifically states otherwise.
Occasionally, a trustee may have the legal authority to terminate a trust. However,
the trust generally is not a resource to the trustee unless he or she becomes the
owner of the trust principal upon termination. The trustee is a third party. Although
the trustee has access to the trust principal for the benefit of the trust beneficiary,
this does not mean that the trust principal is the trustee's resource. If the trustee
has the legal authority to withdraw the trust principal and use it for his or her
own support and maintenance, the amount of the trust principal that he or she can
withdraw and use is the trustee's resource for SSI purposes.
We are not responsible for developing or reporting claims or allegations of trustee
misuse of trust funds. We will get involved only if the individual or entity allegedly
misusing the funds is also the representative payee. For misuse of SSI funds, see
The grantor of a Totten trust has the authority to revoke the financial account trust
at any time. Therefore, the funds in the account are his or her resource
If an individual does not have the legal authority to revoke or terminate the trust
or to direct the use of the trust assets for his or her own support and maintenance,
the trust principal is not the individual's resource for SSI purposes.
The revocability of a trust and the ability to direct the use of the trust principal
depend on the terms of the trust agreement and on State (or Tribal) law. If a trust
is irrevocable by its terms and under State law, and the trust beneficiary cannot
control or direct use of the trust assets for the trust beneficiary’s support and
maintenance, the trust is not a resource.
Some States follow the general principle of trust law that if a grantor is also the
sole beneficiary of a trust, the trust is revocable regardless of language in the trust to the contrary.
However, many of these States recognize that the grantor cannot unilaterally revoke
the trust if the trust document names a “residual beneficiary” who would receive the
trust principal upon the grantor's death or the occurrence of some other specific
When a grantor names heirs, next of kin, or similar individuals to receive the assets
remaining in the trust upon the grantor's death, assume that they are residual beneficiaries,
absent regional instructions to the contrary. In such a case, the trust generally
is irrevocable, subject to the NOTE.
When a trust is established for a beneficiary who is a minor, or if a court has ordered
the establishment of a trust for an incompetent beneficiary, assume absent regional
instructions and subject to the NOTE, that it is acceptable for “the estate of the
beneficiary” to be named as the residual beneficiary without causing the trust to
be considered revocable.
A trust may state that it is a “Grantor Trust” for tax purposes. Such a designation
does not necessarily mean that it is a countable resource for SSI purposes. You must
still develop the trust under these instructions to determine resource status for
SSI eligibility purposes.
The policies regarding grantor trusts may or may not apply in your particular State.
Field offices should consult regional Program Operations Manual System (POMS) instructions
or your regional office program staff if in doubt.
If the trust principal (or a portion of the trust principal) is not a resource, disbursements
from the trust (or that portion) may be income to the SSI applicant or recipient,
depending on the nature of the disbursements. Regular SSI income rules apply (see
NOTE: If the trust disbursement is in the form of a loan to the trust beneficiary, that
is not income if the loan is bona fide (see SI 00815.350). Follow instructions in SI 01120.220 (cash loans) or SI 00835.482 (ISM loans) when making a bona fide loan determination.
Cash paid directly from the trust to the individual is unearned income.
Disbursements from the trust to third parties that result in the trust beneficiary’s
receiving non-cash items (other than food or shelter) are in-kind income if the items
would not be partially or totally excluded non-liquid resources if retained into the
month after the month of receipt.
For example, if a trust buys a car for the trust beneficiary and the trust beneficiary's
spouse already has an excluded car for SSI purposes, the disbursement to purchase
the second car is income in the month of receipt since it would not be an excluded
resource in the following month.
For receipt of certain noncash items, see SI 00815.550. For a list of resource exclusions, see SI 01110.210.
Food or shelter received by the trust beneficiary as a result of disbursements from
the trust to a third party is income in the form of in-kind support and maintenance
(ISM) and is valued under the presumed maximum value (PMV) rule. For instructions
pertaining to the PMV rule, see SI 00835.300. For rules pertaining to a home, see SI 01120.200F. in this section.
Generally, disbursements from the trust to a third party are not income to the trust
beneficiary, unless otherwise stated in SI 01120.200E.1.a. and SI 01120.200E.1.b. in this section. Disbursements that do not count as income may include those made
for educational expenses, therapy, transportation, professional fees, medical services
not covered by Medicaid, phone bills, recreation, and entertainment. This list is
illustrative and does not limit the types of distributions that a trust may permit.
For bills paid by a third party, see SI 00815.400.
Disbursements made from the trust to a third party that result in the trust beneficiary’s
receiving non-cash items (other than food or shelter) are not income if those items
would become a totally or partially excluded non-liquid resource if retained into
the month after the month of receipt. For example, if a trust purchases a computer
for the trust beneficiary, the computer is not income, since we would exclude the
computer from resources as a household good in the following month. For resource treatment
of household goods, personal effects, and other personal property, see SI 01130.430. For receipt of certain non-cash items, see SI 00815.550. For a list of resource exclusions, see SI 01110.210.
Reimbursements made from the trust to a third party for funds expended on behalf of
the trust beneficiary are not income.
Regular income and resource rules apply to items that a trust beneficiary receives
from a third party. If a trust beneficiary receives a non-cash item (other than food
or shelter), it is in-kind income if the item would not be a partially or totally
excluded non-liquid resource if retained into the month after the month of receipt.
If a trust beneficiary receives food or shelter, it is income in the form of ISM.
If the trust principal is a resource to the individual, disbursements from the trust
principal received by the individual or that result in receipt of something by the
individual are not income but conversion of a resource. However, trust earnings may
be income. For instructions pertaining to the conversion of resources from one form
to another, see SI 01110.100. For treatment of income when the trust principal is a resource, see SI 01120.200G.2. in this section. For treatment of dividends and interest as income, see SI 00830.500.
If the trust is established with the assets of an individual or his or her spouse
and the trust (or portion of the trust) is a resource to the individual:
any disbursement from the trust (or from the portion of the trust that is a resource)
that is not made to, or for the benefit of, the individual is considered a transfer
of resources as of the date of the payment and is not considered income to the individual
(see SI 01150.110); and
any foreclosure of payment (an instance in which no disbursement can be made to the
individual under any circumstances) is considered to be a transfer of resources as
of the date of the foreclosure. Such foreclosure is not considered income to the individual.
If the trust is a resource to the individual, the property at issue is subject to
exclusion as a home under SI 01130.100. Even though the trust holds legal title to the property, the individual, as trust
beneficiary, still has an (equitable) ownership interest in it. Therefore, the property’s
possibly being excluded as a home under SI 01130.100 likely will depend on whether the property serves as the individual’s principal place
If the trust is not a resource to the individual, then the property also is not a
resource to the individual, regardless of whether the property serves as the individual’s
principal place of residence (that is, regardless of possible exclusion as a home
under SI 01130.100), because the property is part of the trust principal that is not a resource to the
An eligible individual does not receive ISM in the form of rent-free shelter while
living in a home in which he or she has an ownership interest. Accordingly, an individual
with an “equitable ownership interest in the trust principal” does not receive rent-free
shelter (see SI 01120.200F.1. in this section).
Because the purchase of a home by a trust for the trust beneficiary establishes an
equitable ownership interest for the trust beneficiary, the purchase results in the
receipt of ISM, in the form of shelter, in the month of purchase. This ISM is valued
at no more than the presumed maximum value (PMV). For ISM to one person, see SI 00835.400.
Even if the trust beneficiary has an ownership interest in the home that he or she
resides in, and is not receiving ISM in the form of rent-free shelter (because shelter
is rent-free when no household member has any ownership interest in, or rental liability
for, the residence, see SI 00835.370B.1.). The purchase of the home or payment of the monthly mortgage by the trust is a disbursement
from the trust to a third party that results in the receipt of ISM in the form of
shelter (see SI 01120.200E.1.b. in this section).
If the trust, whose principal is not a resource, purchases the home outright and the
trust beneficiary lives in the home in the month of purchase, the home is income in
the form of ISM, and reduces the trust beneficiary's payment no more than the PMV
in the month of purchase only, regardless of the value of the home (see SI 01120.200E.1.b. in this section).
If the trust, whose principal is not a resource, purchases the home with a mortgage
and the trust beneficiary lives in the home in the month of purchase, the home would
be ISM in the month of purchase. Each of the subsequent monthly mortgage payments
results in the receipt of income in the form of ISM to the trust beneficiary living
in the house, each valued at no more than the PMV (see SI 01120.200E.1.b. in this section).
If the trust pays for other shelter or household operating expenses, these payments
are income in the form of ISM in the month of the trust beneficiary’s use. For computations
of ISM from outside the household, see SI 00835.350. For countable shelter expenses, see SI 00835.465D.
If the trust pays for repairs, maintenance, improvements, or renovations to the home,
such as renovations to the bathroom to make it handicapped accessible, installation
of a wheelchair ramp or assistive devices, or replacement of a roof, the trust beneficiary
does not receive income. Disbursements from the trust for improvements increase the
value of the resource and, unlike household operating expenses, do not provide ISM.
For computations of ISM from outside the household, see SI 01120.200E.1.c. in this section.
Trust earnings are not income to the trustee or grantor unless designated as belonging to the trustee or grantor under the terms of the trust; for
example, as fees payable to the trustee or interest payable to the grantor.
Trust earnings are not income to the SSI applicant or recipient who is a trust beneficiary
unless the trust directs, or the trustee makes, payments from the trust to the trust beneficiary.
Additions to trust principal made directly to the trust are not income to the grantor,
trustee, or trust beneficiary. For exceptions to this rule, see SI 01120.200G.1.c. and SI 01120.200G.1.d. in this section.
Certain payments are non-assignable by law; therefore, are income to the individual
entitled or eligible to receive the payments under regular SSI income rules, unless
an exclusion applies (for example, SSI payments do not count as unearned income).
Although a trust may be structured such that it appears that non-assignable payments
are made directly into the trust, non-assignable payments may not be made directly
into a trust, to avoid income counting or for any other reason.
Important examples of non-assignable payments include:
Temporary Assistance to Needy Families (TANF)/Aid to Families with Dependent Children
Railroad Retirement Board-administered pensions;
Veterans’ pensions and assistance;
Federal employee retirement payments (CSRS, FERS) administered by the Office of Personnel
Social Security Title II and SSI payments; and
Private pensions under the Employee Retirement Income Security Act (ERISA) 29 U.S.C.A., Section 1056(d)).
NOTE: Per GN 02402.060C, SSI and Title II payments generally may not be direct deposited into a trust. Since direct deposit into a trust transfers legal
ownership and control of the funds to the trustee and not the Title II/SSI beneficiary/recipient,
such an arrangement violates the assignment of benefits provision(s) of sections 207
and 1631(d)(1) of the Act.
A legally assignable payment that is assigned to a trust or trustee is income for
SSI purposes, to the individual entitled or eligible to receive the payment, unless the assignment is irrevocable. We consider assignment of payment by court orders to
be irrevocable. For example, child support or alimony payments paid directly to a
trust or trustee because of a court order are considered irrevocably assigned and
thus not income. Also, U.S. Military Survivor Benefit Plan (SBP) payments assigned
to a special needs trust are not income because the assignment of an SPB annuity is
irrevocable. For more information on SPB annuities, see SI 01120.201J.1.e.
If the assignment is revocable, the payment is income to the individual legally entitled
or eligible to receive it, unless an SSI income exclusion applies. For non-assignable payments, see SI 01120.200G.1.c. in this section.
Trust earnings are income to the individual for whom the trust principal is a resource,
unless the terms of the trust make the earnings the property of another. For when
to count income, see SI 00810.030.
Additions to principal may be income or conversion of a resource, depending on the
source of the funds. If a third party deposits funds into the trust, the funds are
income to the trust beneficiary. If the trust beneficiary transfers funds into the
trust from an account that he or she owns, the funds are not income but a converted
Medicaid trusts are trusts that are established by an individual (by a means other
than a will) on or after August 11, 1993 and that are made up, in whole or in part,
of assets of that individual. We consider a trust as established by an individual
if it was established by:
the individual's spouse; or
a person (or a court or administrative body) with legal authority to act for the individual
or spouse or who acts at the direction or request of the individual or spouse.
Medicaid trusts may contain terms such as “OBRA 1993 pay-back trust” or “trust established
in accordance with 42 USC 1396” or may be mislabeled as an “MQT.” Medicaid trusts
must be evaluated under SI 01120.201 to determine whether they are a resource for SSI purposes.
For additional information and procedures for coding and referring these trusts to
the State Medicaid agencies, see SI 01730.048.
Medicaid trusts generally have a payback provision stating that upon termination of
the trust, or the death of the beneficiary, the trust will reimburse the State Medicaid
agency for medical assistance paid on behalf of the individual. According to the law
in most States, the State is not the residual or contingent beneficiary but is a creditor,
and we consider the reimbursement to be payment of a debt, unless the trust instrument
reflects a clear intent that the State is a beneficiary rather than a creditor. This
law may or may not apply in your State, so consult your regional instructions or regional
An MQT is a trust or similar legal device established prior to October 1, 1993, other
than by a will, under which the grantor (or spouse of the grantor) may be the beneficiary
of all or part of the trust. The amount in the MQT considered available as a resource
to the individual for Medicaid purposes, is the maximum amount that may be distributed
under the terms of the trust to the individual by the trustee. This Medicaid-only provision has no effect on the income and resource determination for SSI purposes.
MQTs must be evaluated under SI 01120.200 to determine whether they are a resource for SSI purposes.
The last date to establish an MQT was September 30, 1993. Congress repealed section
1902(k) of the Social Security Act on October 01, 1993.
If a representative payee funds a trust with an underpayment or conserved funds, see
GN 00602.075 for additional rules that may apply. Additionally, representative payees may not
deposit dedicated account funds in a trust.
Obtain a copy of the trust document (the original trust document is not required)
and related documents and review the document to determine whether the:
individual (applicant, recipient, or deemor) is the grantor, trustee, or trust beneficiary;
trust was established on or after January 01, 2000;
trust was funded with assets of the individual or third parties or both;
trust is revocable or can be terminated and, if so, whether the individual has authority
to revoke or terminate the trust and to use the principal for his or her own support
individual has access to the trust principal;
trust provides for or permits payments for the benefit of the individual, to the individual
or on the individual’s behalf;
trust principal generates income (earnings) and, if so, whether the individual has
the right to any of that income;
trust provides for mandatory periodic payments and, if so, whether the trust contains
a spendthrift clause that is valid under State law and prohibits the voluntary and
involuntary alienation of any interest of the trust beneficiary in the trust payments;
trust is receiving payments from another source.
Depending on the trust’s date of establishment and whose funds the trust principal
contains, follow these instructions to determine the resource status and income treatment
of the trust:
If the trust was established…
follow instructions in:
on or after January 01, 2000,
any assets of the individual,
SI 01120.201 through
SI 01120.225 and
only assets of third parties,*
before January 01, 2000,
assets of the individual transferred before January 01, 2000,
any assets of the individual transferred on or after January 01, 2000,
SI 01120.225, and
*If the SSI recipient is the beneficiary of an unfunded third-party trust (e.g., the
trust will be funded upon the death of a parent), it is not necessary to review and
submit the unfunded trust to SSITMS for SSI eligibility purposes until it is funded.
If the trust beneficiary adds his or her own assets to an existing third-party trust,
on or after January 01, 2000, redevelop the trust under the instructions in SI 01120.199, SI 01120.201 through SI 01120.204, SI 01120.225, and SI 01120.227. For more information on mixed trusts, see SI 01120.200A.1.b and SI 01120.201I.3.
Consult any regional instructions that pertain to trusts to see if there are State
or Tribal laws to consider on such issues as revocability or irrevocability and grantor
If there are any unresolved issues that prevent you from determining the resource
status of a trust, or there are issues for which you believe you need a legal opinion,
follow your regional instructions or consult with your regional office (RO) program
staff via vHelp. The RO staff can resolve many issues via vHelp. If necessary, the
RO staff will seek guidance from the central office (CO) or the RCC. Do not contact or refer materials to the RCC directly.
When referring a trust to the RO, make sure to include all documentation, identify
the applicant or recipient, identify the source of funds or assets, and explain relevant
relationships of others named in the trust.
If the State in question recognizes oral trusts as binding (see regional instructions):
record all relevant information;
obtain from all parties signed statements describing the arrangement; and
unless regional instructions specify otherwise, refer the case, through the Assistant
Regional Commissioner, Management and Operations Support (ARC, MOS), to the RCC.
If the State does not recognize oral trusts as binding (see regional instructions),
determine whether an agency relationship (a person acting as an agent of the individual)
exists and develop under regular resource-counting rules or transfer of resources
rules, as applicable. For transactions involving agents, see SI 01120.020.
To determine whether the trust is a resource, apply the policies in SI 01120.200D in this section and in any applicable regional instructions.
When you are unsure about any relevant issue, do not make a determination but discuss
the case with the RO programs staff. They will refer the case to the RCC, if necessary.
When trust principal is a resource and its value is material to eligibility, determine
the nature of the principal and establish its value by:
contacting the holder of the funds, if cash; or
developing as required under the applicable POMS section for the specific type(s)
of property, if the trust principal is not cash.
Record all information used in determining whether the trust is a resource or generates
income on the Trust (RTRS) page in the SSI Claims System. For more information on
what trust information to record, see MS INTRANETSSI 013.005. Record your rationales,
summary of supporting documentation, and conclusions on the Report of Contact (DROC)
(and subsequently lock the DROC) or the Evidence (EVID) screen. When a certified electronic
folder (EF) exists, fax the following into Section D (Non-Disability Development)
of the Electronic Disability Collect System (EDCS):
a copy of the trust document (original not required), along with trust attachments,
amendments (if any), and exhibits;
copies of any signed agreements between organizations making payments to the individual
and the individual legally entitled to such payments, if the payments have been assigned
to the trust or trustee;
records of payments from the trust, as necessary; and
any other pertinent documents, such as court orders, and the Form SSA-5002 (Report
of Contact) that indicates the trust resource determination.
In the case of a paper folder, fax these materials into the Non-Disability Repository
for Evidentiary Documents (NDRed), or record any development electronically in EVID.
For more information on trust documentation and development, see the trust review
process in SI 01120.200L in this section.
The SSI applicant or recipient as trust beneficiary generally has the right to request
an accounting from the trustee to provide information about trust disbursements.
For information regarding Medicaid trusts and MQTs and the procedure to follow, consult
Make the appropriate entries on the SSI Claims System Trust (RTRS) page. For more
information on the SSI Claims System Trust page, see MS INTRANETSSI 013.005. You may
also make a CG field entry (RE06 or RE07) per SM 01301.820. In non-SSI Claims System
cases or where otherwise warranted, use Remarks (see MS MSSICS 023.003).
If due to a change in policy, a policy clarification, or the reopening of a prior
erroneous determination, a trust that was previously determined not to be a resource
is determined to be a resource (or vice-versa), apply the following rules.
A trust that either is newly created or has not previously been determined not to
be a resource must meet the criteria set forth in SI 01120.200D.2. in this section for SSA to determine that it is not a resource. Do not determine
that such a trust is not a resource unless the trust meets these criteria.
For a trust that was previously established but is newly discovered, reopen the prior
resource determination back to the trust establishment date, subject to the rules
of administrative finality (applying the shorter of the two periods). For more information
on SSI administrative finality, see SI 04070.001.
A trust must have been previously determined not to be a resource in order for the
90-day amendment period to apply. If a 90-day amendment period is not applicable,
then any future amendments to the trust will take effect the month following the month
For overpayment waiver rules, see SI 02260.001.
A trust that was previously determined not to be a resource under SI 01120.200 shall continue not to be a resource, provided that the trust is amended to conform
with the policy requirements within 90 days. That 90-day period begins on the day
SSA informs the individual or representative payee that the trust contains provisions
that would require amendment in order to continue not to count as a resource under
Effective 04/27/18, if due to a change in policy, a policy clarification, or reopening
of a prior erroneous determination, a trust that was previously determined not to
be a resource under SI 01120.200 is now determined to be a resource, offer a 90-day amendment period.
Diary the case for follow-up in 90 days. If a trust was not previously counted as
a resource, do not count the trust as a resource and do not impose an overpayment
pending possible amendment within the 90-day period.
We permit each trust that was not previously determined to be a resource only one
90-day amendment period. However, you may grant a request for an extension to the
90-day amendment period for good cause, if the individual requests it and provides
evidence that the disqualifying issue cannot be resolved within the 90-day period:
for example, if a court must amend the trust and there is a wait to get on the court
docket. Document on the DROC screen the decision to grant the extension, the time
allowed, and the reason. Diary the case for follow-up. Field office staff have discretion
to provide a reasonable time period for a good cause extension depending on the situation.
If the trust is amended to be policy-compliant within the 90-day period (plus any
extension), the trust continues not to be a resource for SSI purposes.
If the trust still fails to meet the policy requirements after expiration of the 90-day
amendment period (plus any extension), count the trust as a resource beginning with
the later of (1) the date when the policy change or clarification first applies to
the trust or (2) the earliest date as of which the prior determination or decision
is reopened and revised.
All trust determinations made at the end of the 90-day amendment period are subject
to the rules of administrative finality.
The field office may receive a request by any party to the determination, including
SSA, questioning the correctness of the trust determination. The request to reopen
a determination must be in writing and within the applicable time limit (see SI 04070.015. Reopening SSI Determinations).
Claims Specialists evaluate all trusts that need a resource determination (such as a new or amended trust) in all initial claims (IC) and posteligibility (PE)
events. For PE events, do not reevaluate trusts that already have a resource determination,
unless there is:
an amendment to the trust,
a change of or clarification in policy that affects the resource determination,
a request for reopening, or
a situation where you become aware of a prior erroneous determination. For resource
status changes in PE events, see SI 01120.200K in this section.
To ensure accurate and consistent trust resource determinations:
Claims Specialists submit their trust resource determinations and any related documentation
to the Regional Trust Review Team (RTRT) for review using the Supplemental Security
Income Trust Monitoring System (SSITMS) website.
The RTRT review all trust determinations and provide a decision and any feedback to
the Claims Specialists via the SSITMS website.
Claims Specialists and RTRT members can use this SSITMS link to access the website. For instructions on using the SSITMS website, visit the
user guide located under the Help link on the SSITMS website.
It is important to remember that trust determinations are subject to the rules of
administrative finality. For more information on administrative finality, see SI 04070.040.
The following steps describe the trust review process for the Claims Specialists and
For all IC and PE cases where an applicant, recipient, or deemor alleges an interest
in a trust that needs a resource determination, determine whether the trust is a countable
resource. To make the trust resource determination, follow trust policy in SI 01120.200D in this section.
After making a trust resource determination:
Document the determination along with any references and rationale used in the decision-making
For SSI Claims System cases, use the Report of Contact (DROC) screen; and
For non-SSI Claims System cases, use a Form SSA-5002 (Report of Contact) and fax it
into the electronic folder (EF) or Non-Disability Repository for Evidentiary Document
Fax the initial trust resource determination, trust document, and any pertinent information
into the appropriate EF.
If the SSI recipient is the beneficiary of an unfunded third-party trust (e.g., the
trust will be funded upon the death of a parent), it is not necessary to review and
submit the unfunded trust to SSITMS for SSI eligibility purposes until it is funded.
Then follow these trust review process steps:
Follow these procedures:
Access the SSITMS website and select the “Add New” tab. Add the applicant’s or recipient’s
name, representative payee’s name (if any), social security number, and all other
relevant trust information;
Select the appropriate type of trust in SSITMS (third party trust, special needs trust,
Add remarks describing your determination and rationale; and
Submit the trust resource determination for RTRT review.
SSITMS sends an email notification after the RTRT or regional trust lead (RTL) reviews
the trust and makes a decision. To view the RTRT’s response:
Access SSITMS and select the case from the Summary page listing or use the link in
the email to access the case, and
Click on the “Details/Update” tab.
The Results field will show that the RTRT member either agreed or disagreed with the
trust resource determination. When the Claims Specialist is ready to process the case,
change the trust status to “FO Effectuated” using the Edit function.
Select “FO Effectuated” only after completing all case development. Changing the Trust
Status to “FO Effectuated” locks the case in SSITMS. Only the Remarks field will be accessible for additional comments.
To request a reevaluation of a trust resource determination, access SSITMS and:
change the Trust Status to “Referred to RTL” using the Edit function; and
provide the rationale, a summary of supporting documentation, and appropriate references
in SSITMS Remarks and select “Submit.”
The RTL will select the case for review and determine if the central office (CO) or
the Office of the General Counsel (OGC) needs to review the case. The RTL will respond
to the request via the SSITMS website, and SSITMS will send an email notification
when the RTL completes the reevaluation process.
When the applicant or recipient appeals the trust resource determination, the RTL
must review the Claims Specialist’s reconsideration decision. To request a review
of the trust reconsideration determination, access SSITMS and:
select “Recon Pending” from the Recon Trust Status dropdown using the Edit function;
provide pertinent information about the reason for the appeal in Claims Specialist
remarks and select “Submit.”
Do not enter the FO determination in the SSITMS Claims Specialist Remarks. SSITMS
will send an email notification when the RTL completes the FO reconsideration review.
Do not load a recon into SSITMS until you have made a trust recon determination.
Goldberg-Kelly payments may apply during trust reconsiderations only when the SSI
recipient is already in pay.
When the RTRT require additional information from the FO, they will return the case
for further development. SSITMS will send to the FO mailbox an email notification
about the further development requested. To view the RTRT’s request, access SSITMS
select the case from the Summary page listings or use the link in the email to access
the case; and
click on the “Details/Update” tab.
View the request for additional information in the Remarks field. After completing
the development requested, update the Trust Status to “FO Development Completed” using
the Edit button and submit.
TRs review the Claims Specialist’s trust resource determination along with any pertinent
documentation in the SSI Claims System and the Claims File User Interface (CFUI).
When TRs receive a trust resource determination for review in SSITMS, they select
the case with “Pending” trust status from the SSITMS summary listing and:
review the trust and associated information;
provide feedback in the Remarks field in SSITMS;
document the concurrence decision in a DROC screen or SSA-5002;
indicate “agree” or “disagree” with the Claims Specialist’s trust resource determination
change the trust status to “Review Completed” after making a decision on the trust
resource determination; and
submit the response to the Claims Specialist.
Additionally, TRs refer:
trusts back to the Claims Specialist when the case needs further development; and
trusts established outside their region to the RTL. The RTL will refer the trust to
the appropriate region.
Regional Trust Leads (RTL) review trust resource determinations for all new or not
previously evaluated pooled trusts, IGRA trusts, reevaluations, and appeals. When
needed, RTLs request guidance from CO or the RCC and refer trusts to other regions
for their input or decision. RTLs also refer trusts back to the FO when the case needs
further development. Additionally, RTLs monitor the SSITMS website and add pooled
trust precedents to the SSITMS SharePoint Repository for Precedents. For the pooled
trust review process, see SI 01120.202C. For information on IGRA trusts, see SI 01120.195.
Follow these steps for the trust review process:
Select the case from the SSITMS Summary listing page or by using the link in the email
click the “Details/Update” tab;
review information provided by the Claims Specialist technician;
determine if consultation with CO or the RCC is necessary;
provide the review results in the Remarks field;
update Trust Status to “Completed by RTL”; and
indicate “agree” or “disagree” with the Claims Specialist’s determination in Results
and click “Submit.”
RTLs will receive an email notification whenever a trust resource determination needs
reevaluation. To view the reevaluation request, access the case from the SSITMS Summary
To reevaluate the trust resource determination, follow steps listed in SI 01120.200L.3.a. in this section. The specialist who submitted the case and the specialist’s FO mailbox
will receive an automated email notification when the RTL makes a decision. The subject
line will show “Response to Trust for Reevaluation.”
SSITMS sends the RTL an email notification when he or she needs to review an FO determination
on a trust reconsideration. To view appeal requests, access the case from the SSITMS
Summary page listing or from the link in the email notification. To review the reconsideration
determination, follow steps listed in SI 01120.200L.3.a. in this section. To address the appeal request, follow steps listed in SI 01120.200L.3.a. in this section. The specialist who submitted the case and the specialist’s FO mailbox
will receive an automated email notification when the RTL makes a decision. The subject
line will show “Response to SSI Trust Recon for Review.”
When you discuss SSI trust policy with a member of the public, follow this guidance:
Do not advise an applicant, recipient, deemor, representative payee, legal guardian,
or any other party on how to invest funds or hold property in trust. Remember that
you are not permitted to provide legal or financial advice.
Never recommend to an individual that he or she set up a trust or suggest that you
think that a trust would be beneficial to him or her. Be aware that a trust may allow
eligibility for SSI but not eligibility for Medicaid. Suggest that the individual
check with the State Medicaid office.
Explain how trusts may affect SSI eligibility and payment amount in general terms
or in terms specific to a particular trust arrangement. In the latter case, examine
the trust document or a draft of the proposed trust provisions, as necessary. You
can identify problematic provisions in the document and refer the individual to the
POMS section related to the issue. Do not advocate specific changes to a trust.
Remember that an individual's ability to access and use the trust principal depends
on the terms of the trust document and on State or Tribal law. The State or Tribal
trust laws may be complex. Discuss the individual's documents with your regional office
if you are unable to make a determination.
Consider giving the individual a copy of the “SSI Spotlight” on trusts. You can get
a copy of the Spotlight on
The following examples are illustrative of situations that you may encounter. You
should not rely solely on the analysis given in the examples in making determinations
in a specific case, as State (or Tribal) laws vary and the language of individual
trust documents may warrant different results from those given in the example. You
can refer to regional instructions, if any, and consult your regional office, as necessary.
You should also be aware of the possible implications the trust may have for Medicaid
eligibility. For instructions on trusts and Medicaid, see SI 01730.048.
The claimant is a child and the beneficiary of a trust established on her behalf by
her mother, who is her legal guardian. The money used to establish the trust was inherited
by the claimant directly from her grandmother, making the beneficiary the grantor.
The mother is also the trustee. The trust document indicates that the trust may be
revoked at any time by the grantor.
Since the grantor may revoke the trust at any time, the trust is a resource to the
grantor. In this situation, the child is the grantor and the trust is her resource.
This is the case because the actions of the mother, as legal guardian, are taken as
an agent for the child. Be aware of situations in which the same person may serve
multiple functions (such as parent, guardian, and trustee), and distinguish which
specific function the person is performing in order to determine whether the person
is acting as an agent for the claimant. Note that it is allowable for the same person
to perform multiple functions independently of each other without acting as an agent
of the claimant. For the definition of a grantor, see SI 01120.200B.3. in this section.
On April 21, 1998, the trust beneficiary, a 17-year-old SSI recipient, received a
$125,000 judgment as the result of a car accident that left him disabled. His mother,
as his legal guardian, placed the money in an irrevocable trust for the sole benefit
of the recipient with his sister as trustee. The trustee has absolute discretion as
to how the trust funds are to be spent, and the trust has a prohibition against the
trustee’s spending funds in a way or amount that would make the recipient ineligible
for Federal or State assistance payments. There is no named residual beneficiary.
Under the State law, if an individual is both the grantor of a trust and the sole
beneficiary, the trust is revocable, regardless of language in the trust to the contrary.
Since the recipient's mother, as his legal guardian, established the trust with funds
that belonged to the recipient, we treat the recipient as having established the trust
himself. Therefore, he is the grantor of the trust. Since he is also the sole beneficiary
of the trust, the trust is revocable under the State law and is the recipient's resource,
regardless of the language in the trust document. The recipient is ineligible due
to excess resources.
The SSI recipient is the beneficiary of an irrevocable trust created and funded by
her deceased parents. Her brother is the trustee. The terms of the trust give the
brother full discretionary power to withdraw funds for his sister's educational expenses.
The trustee uses these funds to pay the recipient's tuition and room and board at
a boarding school. The trust pays $25 of monthly interest income into a separate account
that designates the recipient as owner. She has the right to use these funds in any
way she wishes. The trust also contains a valid spendthrift clause that prohibits
the trust beneficiary from transferring her interest in the trust payments prior to
Since the recipient, as trust beneficiary, has no authority to terminate the trust
established with her parents’ assets or to access the principal directly, the trust
principal is not her resource. While trust disbursements for the beneficiary’s benefit
may be income to her, the disbursements for tuition are not income since they do not
provide food or shelter in any form. However, the trust disbursements for room and
board are in-kind support and maintenance valued under the PMV rule. The $25 monthly
deposits of trust earnings are income when deposited into the recipient's personal
account and are resources to the extent retained into the following month. The trust
beneficiary's right to the stream of $25 monthly payments is not a resource because
she cannot sell or assign it prior to receiving the payments because of the valid
spendthrift clause. For a definition of spendthrift clauses, see SI 01120.200B.13. in this section.
The claimant is a minor and the beneficiary of an irrevocable trust established in
1997 with the child's annuity payment by his father, who is his representative payee.
The father is also the trustee. The claimant's brothers and sisters will become the
trust beneficiaries in the event of the claimant's death. In the State where the claimant
lives, the grantor can revoke the trust if he is also the sole beneficiary. The brothers
and sisters are “residual beneficiaries” who become the beneficiaries upon the prior
The trust principal is not a resource to the claimant. The trust document provides
that the trust is irrevocable under the general rule in SI 01120.200D.2. in this section. Although the claimant is the grantor of the trust (because the actions
of the father as payee are as an agent of the claimant), the trust is not revocable
under the rule for grantor trusts because the claimant is not the sole beneficiary,
see SI 01120.200D.3. in this section.
The SSI claimant is the beneficiary of a revocable trust established with her father’s
assets for her future care. Her father is her legal guardian. The claimant, as trust
beneficiary, has no authority to terminate the trust. The claims specialist (CS) reviews
the trust document to see if the claimant, through her legal guardian, has unrestricted
access to the trust principal, whether the trust provides for payments on her behalf,
and whether the trust principal generates income.
The trust document is very complex, and the fact that the claimant's father is grantor,
trustee, and her legal guardian further complicates the situation. The CS cannot determine
whether the trust principal is available to the trust beneficiary through the grantor
Because it is not clear from the trust document whether the father, as legal guardian,
“stands in the claimant's shoes” and controls the trust, the CS consults with the
RO staff for possible referral through the ARC, MOS, to the RCC for an opinion.
The recipient is the beneficiary of an irrevocable trust. The trust document indicates
that the recipient is the sole named beneficiary and also the grantor of the trust.
The document also indicates that there are unnamed residual beneficiaries, the recipient's
The adjudicator consults regional instructions on State law pertaining to grantor
trusts. According to those instructions, a grantor trust may be a resource to the
recipient, but the State law is unclear about the effect of the unnamed residual beneficiaries.
The adjudicator consults with the RO staff for possible referral through the ARC,
MOS, to the RCC.
SI 00810.120 Income Determinations Involving Agents
SI 00835.360 When to Charge In-Kind Support and Maintenance (ISM) from Third-Party Vendor Payments
SI 01110.210 Excluded Resources
SI 01120.020 Transactions Involving Agents
SI 01120.195 Trusts Established under the Indian Gaming Regulatory Act (IGRA) for Minor Children
and Legally Incompetent Adults (IGRA Trusts)
SI 01120.201 Trusts Established with the Assets of an Individual on or After January 01, 2000
SI 01140.200 Checking and Savings Accounts
SI 01140.215 Conservatorship Accounts
SI 01150.001 What is a Resource Transfer
SI 01730.048 Medicaid Trusts
MS INTRANETSSI 013.005 Trust