SSA 2006 Letter: Structures and SNTs

March 13, 2006 CMS Letter

Pre-Analysis

Analysis of SSI/CMS
 

SOCIAL SECURITY

August 12, 2003

Jay Sangerman, Esquire                     
60 East 42nd Street
Suite 650
New York, New York  10165

Dear Mr. Sangerman:

This letter confirms our telephone conversation of August 12, 2003.  You asked if the Social Security Administration’s policy with regard to additions to a trust that is not a resource for supplemental security income (SSI) purposes had changed from the policy that is found in the Program Operations Manual System (POMS) at SI01120.201J.1.d.  Specifically, that provision states that “[a] legally assignable payment . . . that is assigned to a trust is income for SSI purposes unless  the assignment is irrevocable.  If the assignment is revocable, the payment is income to the individual legally entitled to receive it.”  This policy applies to trusts established on or after 1/1/00 and subject to section 1613(e) of the Social Security Act.

An identical statement of policy at POMS SI01120.200G.1.d applies to trusts established prior to 1/1/00, trusts established by third parties and other trusts not subject to section 1613(e) of the Social Security Act.  Both of the above statements of policy are currently in effect and have not been changed.

I hope this response fully responds to your questions.  If you have an additional questions, feel free to contact me.


Sincerely,

Team Leader
Office of Beneficiary Determination and Services
Office of Income Security Programs

 

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JAY J. SANGERMAN, ESQ.
Jay J. Sangerman, PLLC
171 East 84th Street - Unit 21B
New York, New York 10028
Telephone (212) 922-0711
Facsimile (212) 439-0056
 

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