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 60 East 42nd Street - Suite 650 New York, New York 10165 Telephone (212) 922-0711 Facsimile (212) 922-0709
4115 NW 60th Circle Boca Raton, Florida 33496 561-989-9095
Jay J. Sangerman & Associates Lanidex Executive Center 100 Misty Lane Parsippany, New Jersey 07054 (973) 739-9055
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