ࡱ> joefghi bjbj >n::########8#tT%4#g&)x1x1x1x12zA<E `%>%%%%%%$(*z%#M22MM%##x1x14%THXHXHXM#x1#x1#HXM`%HXHXtx1xN^(#+&<g& =-T=-,t=-#t<GdIHXJdK6GGG%%VGGGg&MMMM=-GGGGGGGGG: Z": Section I. Pension Counting Specific Types of Income In This SectionThis section contains the following topics: TopicTopic Name1 (old 56)Income Inclusions2 (old 57)Income Inclusions From Government Programs3 (old 58)Income Exclusions 4 (old 59)Living/Home Income Exclusions5 (old 60)Disaster Income Exclusions6 (old 61)Death and Disability Income Exclusions7 (old 62)Income From Mortgage or Contract for Deed8 (old 63)Indian Income9 (old 64)Income From the Sale of Property10 (old 65)Asset Transfers and Life Estates: Effect on Net Worth and Income11 (old 66)Exhibits 1 and 2: Payments Excluded by Federal Statutes in Calculating Income and/or Net Worth 1. Income Inclusions IntroductionThis topic contains information on income inclusions, including the general guidelines on income inclusions benefits subject to garnishment counting individual retirement account (IRA) distributions counting non-retirement annuities withdrawal of contributions from a retirement fund the value of room and board gifts and inheritances of property or cash waived income gains from gambling United States Government Life Insurance (USGLI), National Service Life Insurance (NSLI), and Total Disability Insurance Payments (TDIP) income from joint accounts cooperative dividends campaign contributions, and child support payments. Change DateJune 30, 2015 a. General Guidelines on Income InclusionsThe general rule set out at HYPERLINK "http://www.ecfr.gov/cgi-bin/text-idx?SID=da961a95d8a4d6062fe5404d322af1a1&mc=true&node=se38.1.3_1271&rgn=div8"38 CFR 3.271 is that all income is countable for pension purposes unless specifically excluded by HYPERLINK "http://www.ecfr.gov/cgi-bin/text-idx?SID=da961a95d8a4d6062fe5404d322af1a1&mc=true&node=se38.1.3_1272&rgn=div8"38 CFR 3.272. The following types of income are all countable income for pension purposes: earnings retirement or survivors programs interest dividends unemployment compensation operation of a business, and life insurance proceeds received before December 10, 2004, because of the death of a Veteran. This topic describes additional sources of income that are countable. Note: When a Veterans death occurred before December 10, 2004, any insurance proceeds received after December 9, 2004, must be excluded from income for VA purposes (IVAP). Questions: If questions arise about how to handle specific types of income, the Veterans Service Center (VSC) or Pension Management Center (PMC) question coordinator should contact the Pension Policy & Procedure Mailbox at VAVBAWAS/CO/PENSION POL & PROC. b. Benefits Subject to GarnishmentIf a claimants benefits, such as Social Security (SS), are subject to involuntary withholding due to legal action initiated by a third party, count the entire amount even though the claimant does not receive it all. Exception: If benefits are withheld to recoup an overpayment of the benefit, count only the actual amount received. c. Counting IRA DistributionsWhen an individual retirement account (IRA) or similar instrument starts paying benefits, count the entire amount even though it represents a partial return of principal. d. Counting Non-Retirement AnnuitiesCount, on an annual basis, only the amount of interest received from a non-retirement annuity or similar instrument if the beneficiary purchased the annuity using funds the Department of Veterans Affairs (VA) already considered as a part of net worth, or conversion of assets from a property sale. In all other situations, count the entire amount received as income. e. Withdrawal of Contributions From a Retirement FundIf a claimant receives a distribution of retirement benefits, count the entire amount received. This is the case, even though all or part of the distribution might represent a return of withheld wages which were previously counted as IVAP as part of the claimants gross wages. f. Value of Room and BoardCount the fair value of room and board furnished to a claimant if the room and board are furnished in lieu of money or services provided by the beneficiary. Exception: The value of room and board is not countable if it is furnished gratuitously. g. Gifts and Inheritances of Property or CashCount gifts and inheritances of property or cash as received. The value of a gift or inheritance of property is the fair market value of the property at the time it is received, and financial instrument, such as a stock certificate or bond, is the amount it would bring if it were cashed on receipt, even though this might be less than its face value. Exception: Regular cash contributions for the purpose of paying for the claimants maintenance are not considered countable gifts. Note: If a third party pays for medical expenses, those same medical expenses cannot be allowed as deductions from the claimants or beneficiarys income. h. Waived IncomeIf a beneficiary is entitled to receive income, such as a retirement benefit, but waives the income, the amount that would be received if not for the waiver still counts as income as described in HYPERLINK "http://www.ecfr.gov/cgi-bin/text-idx?SID=da961a95d8a4d6062fe5404d322af1a1&mc=true&node=se38.1.3_1276&rgn=div8"38 CFR 3.276(b). The intent of this provision is to prevent a person from creating a need for pension. Exception: If a claimant withdraws a SS application after a finding of entitlement to SS so as to maintain eligibility for an unreduced SS benefit on attainment of a certain age, such as age 65, do not regard the withdrawal as a waiver under HYPERLINK "http://www.ecfr.gov/cgi-bin/text-idx?SID=da961a95d8a4d6062fe5404d322af1a1&mc=true&node=se38.1.3_1276&rgn=div8"38 CFR 3.276(a). i. Gains From GamblingCount net winnings from gambling as income. Note: Gambling losses may be deducted from gross winnings during the same year to arrive at net gambling income. j. USGLI, NSLI, and TDIP Count the following types of income: United States Government Life Insurance (USGLI) proceeds National Service Life Insurance (NSLI) proceeds, and Total Disability Insurance Payments (TDIP). Insurance dividends are not countable unless they are left on deposit to draw interest. In that event, only the interest earned is countable income. k. Income From Joint AccountsCount income from joint bank accounts or from other jointly owned property in proportion to the claimants ownership share, per HYPERLINK "http://www.ecfr.gov/cgi-bin/text-idx?SID=da961a95d8a4d6062fe5404d322af1a1&mc=true&node=se38.1.3_1271&rgn=div8"38 CFR 3.271(d). Example: A surviving spouse has a joint bank account with her nephew. One half of the interest earned by the joint account is countable income for the surviving spouse. l. Cooperative DividendsCount cash dividends from rural cooperatives and similar entities. Exception: Do not count cooperative dividends in the form of discounts on the purchase of merchandise or services. m. Campaign ContributionsCount campaign contributions only if the beneficiary has access to the money and could use it for purposes other than his or her political campaign. If the laws restrict the use of contributions to campaign purposes, then the contributions would not be considered as income to the beneficiary. n. Child Support PaymentsCount child support payments as income of the custodial parent if they are payable to the custodial parent. Do not count the child support payments as income of the child as the income is not eligible to be subject to a hardship deduction under  HYPERLINK "http://www.ecfr.gov/cgi-bin/text-idx?SID=e488c9686ffa386a85ed2a2f12d375e8&mc=true&node=se38.1.3_123&rgn=div8" 38 CFR 3.23(d)(6) and  HYPERLINK "http://www.ecfr.gov/cgi-bin/text-idx?SID=e488c9686ffa386a85ed2a2f12d375e8&mc=true&node=se38.1.3_1272&rgn=div8" 38 CFR 3.272(m). Reference: For more information on hardship deductions from a childs income, see HYPERLINK "http://www.benefits.va.gov/WARMS/docs/admin21/m21_1/mr/part5/subptiii/ch01/M21-1MRV_iii_1_secG.doc"M21-1, Part V, Subpart iii, 1.G.10. 2. Income Inclusions from Government Programs IntroductionThis topic contains information on income inclusions from government programs, including the SS lump-sum death benefit Department of Labor (DoL) employment programs VA education or compensation benefits VA pension benefits multiple VA benefits accrued VA benefits conservation resource program payments, and Vietnam Era bonus payments. Change DateJune 30, 2015 a. SS Lump-Sum Death BenefitCount the SS lump-sum death benefit for one year beginning the first day of the month after the month in which it was received. b. DoL Employment ProgramsCount the income received by participants in programs operated by the Department of Labor (DoL), such as the Green Thumb Program, and Older Americans Community Service Employment Program. c. VA Education or Compensation BenefitsCount VA education or compensation benefits, including Dependency and Indemnity Compensation (DIC), and benefits paid to a claimant as accrued amounts based on the entitlement and death of another beneficiary. Exception: Do not count pension benefits paid as an accrued amount. Example Situation: A Veteran receives pension of $500 per month. The Veteran becomes entitled to temporary 100 percent compensation under Paragraph 29 of the Rating Schedule at the rate of $2,299 from March 1, 2005, to April 1, 2005. The Veteran receives a $1,799 retroactive payment on August 2, 2005. Result: Count nonrecurring income of $1,799 from September 1, 2005, to September 1, 2006. d. VA Pension BenefitsGenerally, do not count VA pension benefits. However, under HYPERLINK "http://www.ecfr.gov/cgi-bin/text-idx?SID=e488c9686ffa386a85ed2a2f12d375e8&mc=true&node=se38.1.3_1700&rgn=div8"38 CFR 3.700(a)(4), a Veteran receiving pension is barred from receiving any other pension benefit, such as Section 306 Pension as a surviving spouse. e. Multiple VA BenefitsIf one of two Veterans married to each other receives pension and the other Veteran receives disability compensation, count the compensation as income for pension purposes. If a beneficiarys VA benefits are countable income on another account and the payee receives less than the full benefit, count the gross VA benefit before the withholding. Example: Two Veterans are married. Veteran A is entitled to pension and Veteran B is entitled to compensation at the 10-percent rate. Veteran Bs compensation is being withheld to recoup a VA Medical Center overpayment. Veteran Bs entire 10 percent compensation still counts as income on Veteran As pension award. f. Accrued VA BenefitsCount accrued VA benefits. Exceptions: Do not count pension benefits paid as an accrued amount, or VA burial benefits. (However, the amount of VA burial benefits paid by VA cannot be allowed as a deduction from a claimants income.) g. Conservation Resource Program PaymentsCount payments to a landowner under the U.S. Department of Agricultures Conservation Resource Program (CRP), and similar programs for the purpose of keeping land out of production. If the operator of a business receives CRP payments, treat them as any other business income. A beneficiary who does not operate a business can still deduct taxes and other expenses of maintaining the land from the CRP income. This income should be treated like rental income since the beneficiary receives payment for relinquishing partial rights to land. h. Vietnam Era Bonus PaymentsCount Vietnam Era bonus payments. Exception: Do not count the payment if eligibility for the bonus is based on the need of the beneficiary. 3. Income Exclusions IntroductionThis topic contains information on income exclusions, including the general guidelines on income exclusions Welfare, Supplemental Security Income (SSI), SSI Windfall, and drug discounts received under the Medicare Prescription Drug, Improvement, and Modernization Act (MMA) income from the Veterans Health Administration (VHA) Work Restoration programs income tax refunds withheld SS chore services payments and an example payments to foster parents the Survivor Benefit Annuity timber sales mineral royalties IRA interest loans, including reverse mortgages VA pension as an accrued benefit month-of-death payment to surviving spouse insurance dividends joint accounts withdrawals from bank accounts and certificates of deposit AmeriCorps program payments scholarships and grants for school attendance proceeds of cashed-in life insurance policies proceeds of life insurance policies received after December 9, 2004 proceeds of cashed-in savings bonds, and payments to Veterans from a State or municipality due to injury or disease. Change DateJune 30, 2015 a. General Guidelines on Income ExclusionsCertain items are not countable for pension purposes, either because they are not considered to be income under HYPERLINK "http://www.ecfr.gov/cgi-bin/text-idx?SID=e488c9686ffa386a85ed2a2f12d375e8&mc=true&node=se38.1.3_1271&rgn=div8"38 CFR 3.271 deemed to fall under one of the specific exclusions in HYPERLINK "http://www.ecfr.gov/cgi-bin/text-idx?SID=e488c9686ffa386a85ed2a2f12d375e8&mc=true&node=se38.1.3_1272&rgn=div8"38 CFR 3.272, or excluded by Federal statute, per HYPERLINK "http://www.benefits.va.gov/WARMS/docs/admin21/m21_1/mr/part5/subptiii/ch01/ch1_secI.doc"M21-1, Part V, Subpart iii, 1.I.11. Note: VA will not count payments if Federal law requires that they be excluded from income and/or net worth for purposes of VA benefit calculations, regardless of whether the payment or program is specified in HYPERLINK "http://www.benefits.va.gov/WARMS/docs/admin21/m21_1/mr/part5/subptiii/ch01/ch1_secI.doc"M21-1, Part V, Subpart iii, 1.I.3, or HYPERLINK "http://www.benefits.va.gov/WARMS/docs/admin21/m21_1/mr/part5/subptiii/ch01/ch1_secI.doc"M21-1, Part V, Subpart iii, 1.I.11. Questions: If questions arise about how to handle specific types of income, the VSC or PMC question coordinator should e-mail the Pension Policy & Procedure Mailbox at VAVBAWAS/CO/PENSION POL & PROC. b. Welfare, SSI, SSI Windfall, and Drug Discounts Received Under the MMAIn general, do not count any type of benefit for which eligibility is based on the claimants financial need, such as Welfare, Supplemental Security Income (SSI), and savings from prescription drug discounts received under the Medicare Prescription Medication, Improvement, and Modernization Act (MMA). Note: This also applies to any SSI Windfall income that is received. SSI Windfall occurs when an individual receives SSI payments, and SSA subsequently determines that the individual was actually entitled to regular SS benefits. SSA converts the SSI payments to regular SS payments, and lists the income as SSI Windfall. Exception: SSI payments and SSI Windfall payments are considered countable income for Old Law Pension Reference: For more information on this exclusion, see HYPERLINK "http://www.ecfr.gov/cgi-bin/text-idx?SID=e488c9686ffa386a85ed2a2f12d375e8&mc=true&node=se38.1.3_1272&rgn=div8"38 CFR 3.272(a). c. Income from VHA Work Restoration ProgramsDo not count income received from Work Restoration programs administered by the Veterans Health Administration (VHA), including Incentive Therapy (IT), and Compensated Work Therapy (CWT). d. Income Tax RefundsDo not count income tax refunds, including the Federal Earned Income Credit. e. Withheld SSDo not count SS or similar benefits withheld to recoup a prior overpayment from SS or other non-VA organization. Count the check amount received, if any, plus any Medicare deduction. Exception: If the withholding is due to legal action by a third party, such as a garnishment order, count the gross benefit. f. Chore Services PaymentsDo not count amounts paid by a governmental entity to an individual to care for a disabled VA claimant in the claimants home, provided eligibility for the payments is based on the disabled VA claimants financial need. Payments are not countable if they are paid to a dependent of the disabled VA claimant where counting the payments would reduce the disabled VA beneficiarys rate of pension, and eligibility for the payments is based on the VA beneficiarys financial need. g. Examples: Chore Services PaymentsExample 1: A spouse of a Veteran beneficiary is paid by the State to take care of the Veteran in their home under a chore services program. The income is not countable. It makes no difference whether the State pays the spouse directly or pays the Veteran. Example 2: A surviving spouse beneficiary is paid by the State to take care of a neighbor in the neighbors home under a chore services program. The chore services payments are countable earned income since eligibility for the payments derives from the neighbors financial need and not the financial need of the VA beneficiary. h. Payments to Foster ParentsDo not count as income payments made by a State or subdivision of a State to foster parents for care of foster children. i. Survivor Benefit Annuity Do not count Survivor Benefit Annuity amounts paid by the Department of Defense (DoD) under Public Law (PL) 100-456 to the surviving spouse of a Veteran who died prior to November 1, 1953, per HYPERLINK "http://www.ecfr.gov/cgi-bin/text-idx?SID=e488c9686ffa386a85ed2a2f12d375e8&mc=true&node=se38.1.3_1272&rgn=div8"38 CFR 3.272(n). Exception: The following DoD annuity payments are countable as income: Survivor Benefit Plan (SBP) annuity payments SBP Minimum Income Widow/Widowers Annuity Plan (MIW-SBP), and Annuities for Certain Military Surviving Spouses (ACMSS). References: For more information on SBP, see HYPERLINK "http://www.benefits.va.gov/WARMS/docs/admin21/m21_1/mr/part4/subptiii/ch03/pt04_sp03_ch03_secI.doc"M21-1, Part IV, Subpart iii, 3.I, and MIW-SBP, see HYPERLINK "http://www.benefits.va.gov/WARMS/docs/admin21/m21_1/mr/part5/subptiii/ch06/ch06.doc"M21-1, Part V, Subpart iii, 6. j. Timber SalesDo not count income received from the occasional sales of timber, as they are considered a conversion of assets. Exception: If the claimant is in the business of selling timber, the proceeds from the sale of timber constitute business income. k. Mineral RoyaltiesDo not count royalties received for extracting minerals. Royalties are considered to be a conversion of assets. The claimant is deemed to be exchanging mineral assets for cash assets. Exception: Bonus payments and delay rentals that do not involve depletion of mineral assets are countable. l. IRA InterestIn general, do not count interest on IRAs if it cannot be withdrawn without incurring a substantial penalty. Exception: When the claimant starts drawing down his/her IRA, all payments, including interest and principal, are countable income. m. Loans, Including Reverse MortgagesDo not count loans to a claimant as long as the claimant incurs a legally binding obligation to repay the loan. Do not count funds received from a reverse mortgage. A reverse mortgage is considered a home equity loan that must be repaid when the homeowner no longer lives in the home. Note: Loans must be distinguished from gifts. A gift disguised as a loan is countable. n. VA Pension as an Accrued BenefitDo not count VA pension that is paid as an accrued benefit. In  HYPERLINK "http://vbaw.vba.va.gov/bl/21/Advisory/CAVCDAD.htm" \l "bmm" Martin v. Brown, 17 Vet. App. 196 (1994), the Court held that when pension benefits are paid as an accrued benefit, that payment meets the pension-income-exclusion provision of HYPERLINK "http://www.law.cornell.edu/uscode/html/uscode38/usc_sec_38_00001503----000-.html"38 U.S.C. 1503(a)(2), and, therefore, is not IVAP. o. MOD Payment to Surviving SpouseDo not count the Veterans month-of-death (MOD) payment as income on a surviving spouses Survivors Pension award. p. Insurance DividendsDo not count insurance dividends, as they are considered to be a return of excess premium payments. Exceptions: If insurance dividends are left on deposit, count any interest earned. Count TDIP (cash payments to totally disabled policyholders) as income. q. Joint AccountsIf a joint owner of property, such as a bank account, acquires the other joint owners share because of the death of that person, do not count the amount acquired, per HYPERLINK "http://www.ecfr.gov/cgi-bin/text-idx?SID=e488c9686ffa386a85ed2a2f12d375e8&mc=true&node=se38.1.3_1272&rgn=div8"38 CFR 3.272(f). Exception: If one joint owner transfers his/her share of property to another joint owner (pension claimant) during the transferors lifetime, the amount acquired is countable as a gift of property. r. Withdrawals From Bank Accounts and Certificates of Deposit Do not count withdrawals from regular bank accounts and certificates of deposit, as they do not constitute income events because the interest is counted as it accrues, and withdrawal is merely a conversion of assets. Exception: If the assets are in an IRA or other retirement account, apply the provisions in HYPERLINK "http://www.benefits.va.gov/WARMS/docs/admin21/m21_1/mr/part5/subptiii/ch01/ch1_secI.doc"M21-1, Part V, Subpart iii, 1.I.1.c. s. AmeriCorps Program PaymentsDo not count as income any of the following types of payments received by participants in an AmeriCorps program under the National and Community Service State grant program: educational awards living allowances, and child-care allowances. An AmeriCorps program is any program that receives approved AmeriCorps positions or Corporation funds under HYPERLINK "http://www.law.cornell.edu/uscode/html/uscode42/usc_sec_42_00012571----000-.html"42 U.S.C. 12571. Reference: For more information on payments excluded by Federal statutes, see HYPERLINK "http://www.benefits.va.gov/WARMS/docs/admin21/m21_1/mr/part5/subptiii/ch01/ch1_secI.doc"M21-1, Part V, Subpart iii, 1.I.11. t. Scholarships and Grants for School AttendanceDo not count scholarships and grants earmarked for specific educational purposes, provided that the payments are actually used for school purposes, such as tuition or fees. Exception: Any amounts in excess of amounts actually paid for school expenses are countable income. Reference: For information on educational expenses that may be deducted from income, see HYPERLINK "http://www.benefits.va.gov/WARMS/docs/admin21/m21_1/mr/part5/subptiii/ch01/M21-1MRV_iii_1_secG.doc"M21-1, Part V, Subpart iii, 1.G.8. u. Proceeds of Cashed-In Life Insurance PoliciesDo not count the proceeds of cashed-in life insurance policies as income. Rationale: Such proceeds are considered profit realized from the disposition of real or personal property, which is excluded under HYPERLINK "http://www.ecfr.gov/cgi-bin/text-idx?SID=e488c9686ffa386a85ed2a2f12d375e8&mc=true&node=se38.1.3_1272&rgn=div8"38 CFR 3.272(e). Reference: For more information on this exclusion, see  HYPERLINK "http://vbaw.vba.va.gov/bl/21/Advisory/CAVCDAD.htm" Osborn v. Nicholson, 21 Vet.App 223 (2007), and HYPERLINK "http://www.va.gov/ogc/docs/2010/Prec2_2010.doc"VAOPGCPREC 2-2010. v. Proceeds of Life Insurance Policies Received After December 9, 2004Under Public Law 108-454, do not count the lump sum proceeds of a life insurance policy on a Veteran who dies after December 9, 2004. Reference: For more information on this exclusion, see HYPERLINK "http://www.ecfr.gov/cgi-bin/text-idx?SID=e488c9686ffa386a85ed2a2f12d375e8&mc=true&node=se38.1.3_1272&rgn=div8"38 CFR 3.272(x). w. Proceeds of Cashed-In Savings BondsDo not count the proceeds of cashed-in savings bonds as income. Rationale: Such proceeds are considered profit realized from the disposition of real or personal property, which is excluded under HYPERLINK "http://www.ecfr.gov/cgi-bin/text-idx?SID=e488c9686ffa386a85ed2a2f12d375e8&mc=true&node=se38.1.3_1272&rgn=div8"38 CFR 3.272(e). Important: Some savings bonds, such as Series HH U.S. Savings Bonds and some State or municipal bonds, pay interest to the holder without requiring the holder to redeem the bond. If interest is paid without redemption of the bond, the interest is countable income. Reference: For more information on this exclusion, see  HYPERLINK "http://vbaw.vba.va.gov/bl/21/Advisory/CAVCDAD.htm" Osborn v. Nicholson, 21 Vet.App 223 (2007), and HYPERLINK "http://www.va.gov/ogc/docs/2010/Prec2_2010.doc"VAOPGCPREC 2-2010. x. Payments to Veterans From a State or Municipality due to Injury or DiseaseExclude up to $5,000.00 per year of income from a State or municipality that is paid to the Veteran as a Veterans benefit due to injury or disease when determining annual income for Veterans Pension benefits. Note: This applies to determinations of annual income for calendar years beginning January 1, 2012. Reference: For more information on this exclusion, see  HYPERLINK "https://www.law.cornell.edu/uscode/text/38/1503" 38 U.S.C. 1503(a)(11). 4. Living/Home Income Exclusions IntroductionThis topic contains information on living/home income exclusions, including the profit from sale of property maintenance the California State Renters Credit, and the Farmers Home Administration construction grants. Change DateMay 20, 2011 a. Profit From Sale of PropertyIf a claimant enters into an occasional sale of property, do not count the income unless it is an installment sale, even if the amount received exceeds the value of the property. Exception: Profit from sale of property is countable if the claimant sells the property as part of a regular business. Note: An installment sale, for pension purposes, is any sale in which the seller receives more than the sales price over the course of the transaction. The actual number of installments is irrelevant. b. MaintenanceDo not count the value of maintenance. For example, if someone furnishes a claimant free room and board, or pays the claimants bills, the value of room and board or the amount of the extinguished debt is not countable. Regular cash contributions can be considered maintenance, and not be counted as income, if the evidence establishes that the donor has assumed all or part of the burden of regular maintenance of the claimant, and cash contributions are used by the claimant to pay for basic necessities, such as food or housing. Exception: Cash contributions which are sporadic or in amounts in excess of what is required for regular maintenance should be considered gifts which are countable for pension purposes. c. California State Renters CreditDo not count California State Renters Credit, as it is considered to be a welfare payment, per HYPERLINK "http://www.ecfr.gov/cgi-bin/text-idx?SID=e488c9686ffa386a85ed2a2f12d375e8&mc=true&node=se38.1.3_1272&rgn=div8"38 CFR 3.272(a). d. Farmers Home Administration Construction GrantsDo not count grants made by the Farmers Home Administration to needy families in rural areas for repairs or improvements to structures. 5. Disaster Income Exclusions IntroductionThis topic contains information on disaster income exclusions, including proceeds of casualty insurance received prior to February 2, 2013 proceeds of casualty insurance on or after February 2, 2013, and disaster relief payments. Change DateJune 30, 2015 a. Proceeds of Casualty Insurance Received Prior to February 2, 2013Do not count the amount received from an insurance policy when a claimant loses property due to fire, flood, theft, or other casualty loss as long as it does not exceed the value of the lost property, per HYPERLINK "http://www.ecfr.gov/cgi-bin/text-idx?SID=e488c9686ffa386a85ed2a2f12d375e8&mc=true&node=se38.1.3_1272&rgn=div8"38 CFR 3.272(d). b. Proceeds of Casualty Insurance Received on or After February 2, 2013In general, do not count any reimbursement income received from an insurance company, other than for personal injury. This exclusion applies only to loss or damage to property and does not apply to personal injury. Important: Exclude proceeds of casualty insurance from net worth unless evidence of record shows that the beneficiary has no intention of using the money received as reimbursement for property loss to repair or replace that property. Request documentation showing the beneficiarys commitment to replace or repair the property if needed. Notes: Any interest or dividends accrued from the investment of disaster relief payments or casualty insurance proceeds is considered countable income. For information on counting income received from a source other than an insurance company, or if the insurance reimbursement is questionable, contact the Pension Policy & Procedures mailbox at VAVBAWAS/CO/PENSION POL & PROC. c. Disaster Relief PaymentsDo not count voluntary payments in the nature of relief after widespread national disaster, such as floods and hurricanes, as they are considered to be welfare under HYPERLINK "http://www.ecfr.gov/cgi-bin/text-idx?SID=e488c9686ffa386a85ed2a2f12d375e8&mc=true&node=se38.1.3_1272&rgn=div8"38 CFR 3.272(a). Exception: This exclusion does not apply to disaster relief payments made in a commercial context, such as drought relief to farmers. If the operator of a business receives disaster relief, it must be treated as any other business income. 6. Death and Disability Income Exclusions IntroductionThis topic contains information on death and disability income exclusions, including Radiation Exposure Compensation Act (RECA) payments payments for the participation in a program of rehabilitative services Agent Orange settlement payments provisional income VA burial benefits, and interest on irrevocable burial trusts. Change DateMay 20, 2011 a. RECA PaymentsDo not count payments received under the Radiation Exposure Compensation Act (RECA). Reference: For more information on this exclusion, see PL 101-426. b. Payments for Participation in a Program of Rehabilitative ServicesDo not count payments made as a result of a claimants participation in a therapeutic or rehabilitation activity under HYPERLINK "http://www.law.cornell.edu/uscode/html/uscode38/usc_sec_38_00001718----000-.html"38 U.S.C. 1718, per HYPERLINK "http://www.ecfr.gov/cgi-bin/text-idx?SID=e488c9686ffa386a85ed2a2f12d375e8&mc=true&node=se38.1.3_1272&rgn=div8"38 CFR 3.272(l). Prior to November 4, 1992, this exclusion applied only to therapeutic and rehabilitation activities under the auspices of a VA Medical Center (VAMC). PL 102-585, which was effective November 4, 1992, extends the exclusion to rehabilitative services programs furnished in State homes recognized by VA to provide care to Veterans in order to receive per diem payments. Reference: For a list of State homes recognized by VA, see the  HYPERLINK "http://www.nasvh.org/StateHomes/statedir.cfm" National Association of State Veterans Homes web site, or HYPERLINK "http://www.longtermcarelink.net/ref_state_veterans_va_nursing_homes.htm"National Care Planning Council, Long Term Care web site.  c. Agent Orange Settlement PaymentsDo not count payments received in settlement of the case In Re Agent Orange Product Liability Litigation in the U.S. District Court for the Eastern District of New York. d. Provisional IncomeDo not count any awarded benefits, such as Black Lung benefits, if it is later determined that the claimant is not eligible for the amount awarded, and the claimant makes a complete repayment. VA must receive satisfactory evidence of repayment within the time limit specified in HYPERLINK "http://www.ecfr.gov/cgi-bin/text-idx?SID=e488c9686ffa386a85ed2a2f12d375e8&mc=true&node=se38.1.3_1660&rgn=div8"38 CFR 3.660(b) for amending an income report. Exception: If the claimant repays less than the total amount awarded, count the difference between the amount awarded and the amount repaid. e. VA Burial BenefitsDo not count VA burial benefits. Note: If a beneficiary claims a final expense deduction and subsequently receives VA burial benefits as reimbursement for paying those same expenses, adjust the award. Reference: For more information about VA burial expenses, see HYPERLINK "http://www.benefits.va.gov/WARMS/docs/admin21/m21_1/mr/part5/subptiii/ch01/M21-1MRV_iii_1_secG.doc"M21-1, Part V, Subpart iii, 1.G.6.c. f. Interest on Irrevocable Burial TrustsCertain prepaid burial plans, often characterized as irrevocable burial trusts, earn interest that is added to the value of the policy to offset the effects of inflation. Typically, the interest earned is not available to the holder of the policy. Do not count the interest on such a burial plan if it is not available to the VA claimant. 7. Income From a Mortgage or Contract for Deed IntroductionThis topic contains information on income from a mortgage or contract for deed, including the general principles of income from a mortgage or contract for deed applying the general principles of income from a mortgage or contract for deed countable income in a contract for deed or mortgage, and countable interest versus non-countable principal. Change DateMay 20, 2011 a. General Principles of Income From a Mortgage or Contract for DeedInstruments such as mortgages or contracts for deed typically entitle a seller of property to receive payments for the property and retain a security interest in the property. The payments the seller receives under the instrument represent a combination of interest and return of principal. A mortgage or contract for deed is similar to other property, such as stocks or bonds, in that it is assignable and produces income. However, the value of a contract for deed or mortgage, unlike that of a stock or bond, usually decreases as the buyer or mortgagor makes payments under the instrument. b. Applying the General Principles of Income From a Mortgage or Contract for Deed The general principles of income from a mortgage or contract for deed apply when the VA claimant is the owner of a mortgage or contract for deed, but was not the seller of the property which is secured by the mortgage or contract for deed. If the VA claimant is both the seller of property and the holder of the mortgage or contract for deed, sale-of-property rules apply. Reference: For information about the sale-of-property rules, see HYPERLINK "http://www.benefits.va.gov/WARMS/docs/admin21/m21_1/mr/part5/subptiii/ch01/ch1_secI.doc"M21-1, Part V, Subpart iii, 1.I.9.  c. Countable Income in a Contract for Deed or MortgageIf a claimant receives a contract for deed or mortgage as a gift or by inheritance after the date of entitlement to pension, the value of the contract for deed or mortgage is countable income for pension purposes for 12 months from the first of the month after the month of receipt. d. Countable Interest Versus Non-Countable PrincipalIf the claimant received the contract for deed or mortgage as a gift or by inheritance before the date of entitlement to pension, any interest received under the instrument is countable income, but principal payments are considered a conversion of assets. The same applies where the instrument is received after the date of entitlement to pension and the value of the instrument has been counted for 12 months. The VSC or PMC must secure a copy of the amortization schedule or similar document showing a monthly breakdown of interest and principal payments. 8. Indian Income IntroductionThis topic contains information on Indian income, including general information on Indian Income determining if Indian income is countable income from gaming on Indian trust lands the conversion of assets theory compensation for lost Indian land business or investment income of Indian tribes, and exclusionary language in specific legislation payment to Indian tribes. Change DateJune 30, 2015 a. General Information on Indian IncomeAmerican Indians may receive a variety of unique types of income. Often the Federal government is the direct or indirect source of this income and complex treaties and Federal statutes govern payments. This topic attempts to summarize VAs approach to counting various types of income received by Indian beneficiaries. However, it is recognized that other types of Indian income not covered here will be encountered. When this happens, contact the Pension Policy & Procedures mailbox at VAVBAWAS/CO/PENSION POL & PROC for guidance. Reference: For more information on payments excluded by Federal statutes, see HYPERLINK "http://www.benefits.va.gov/WARMS/docs/admin21/m21_1/mr/part5/subptiii/ch01/ch1_secI.doc"M21-1, Part V, Subpart iii, 1.I.11. b. Determining if Indian Income Is CountableUse the table below as a suggested analytical approach to determining if Indian income is countable for pension purposes. If ...Then ...the income is paid to an individual Indian from trust or restricted lands as defined in HYPERLINK "http://www.ecfr.gov/cgi-bin/text-idx?SID=af98a3a3458b7a86c78c96ac28182ae4&node=se25.1.151_12&rgn=div8"25 CFR 151.2.exclude up to $2,000 per year per individual under HYPERLINK "http://www.ecfr.gov/cgi-bin/text-idx?SID=e488c9686ffa386a85ed2a2f12d375e8&mc=true&node=se38.1.3_1272&rgn=div8"38 CFR 3.272(r).the distribution to the beneficiary represents compensation for lost assets of the Indian tribe as opposed to income from investments or business operationsit is excludable on a conversion of assets theory.the distribution is made to individual Indians out of tribal trust fund revenues held in trust by the Bureau of Indian Affairs (BIA)exclude $2,000 per person each year under the Per Capita Distribution Act.the legislation authorizing the payment provides that it is not countable income for purposes of other federal benefit programscontact the VA Central Office (VACO) for further guidance. Reference: For more information on payments excluded by Federal statutes, see HYPERLINK "http://www.benefits.va.gov/WARMS/docs/admin21/m21_1/mr/part5/subptiii/ch01/ch1_secI.doc"M21-1, Part V, Subpart iii, 1.I.11. c. Income From Gaming on Indian Trust LandsIn HYPERLINK "http://www.va.gov/ogc/docs/1997/Prc21-97.doc"VAOPGCPREC 21-97, the General Counsel held that amounts received by an individual pursuant to a per capita distribution of proceeds from gaming on Indian trust lands are considered IVAP. The General Counsel noted that gaming proceeds are not held in trust by the Federal government, so the Per Capita Distribution Act does not apply, and generated by individually-owned trust lands, so HYPERLINK "http://www.ecfr.gov/cgi-bin/text-idx?SID=e488c9686ffa386a85ed2a2f12d375e8&mc=true&node=se38.1.3_1272&rgn=div8"38 CFR 3.272(r) does not apply. d. Conversion of Assets Theory Compensation for Lost Indian LandUnder HYPERLINK "http://www.law.cornell.edu/uscode/html/uscode38/usc_sec_38_00001503----000-.html"38 U.S.C. 1503(a)(6), profit from the sale of property is not countable income. The General Counsel has held that the underlying rationale is to exclude income from transactions that represent a mere conversion of assets from one form to another. Applying the same reasoning, the General Counsel determined that any income received by Indians as compensation for lost land or other lost property is excludable on a conversion of assets theory. This exclusion encompasses and goes beyond the exclusion described in HYPERLINK "imi-internal:M21-1MRV.iii.1.I.64.c"M21-1, Part V, Subpart iii, 1.I.9.c.  e. Business or Investment Income of Indian TribesIn some instances, distributions to Indian tribes that are intended to compensate the tribe for lost land are invested to produce income or are used to establish tribal businesses or native corporations. Individual Indians will in turn receive dividends or distributions from the business operations of these entities. These types of distributions are IVAP, even though the funds for establishment of the business were intended to compensate the tribe for lost land or other property. The conversion of assets exclusion applies only to compensatory transfers. It does not apply to secondary income generated from the amount transferred as compensation. Note: The Alaska Native Claims Settlement Act, PL 103-446, Section 506 provides that profits of native businesses (cash dividends on stock received from a Native Corporation) are excluded up to $2,000 per year, per individual. Reference: For more information on payments excluded by Federal statutes, see HYPERLINK "http://www.benefits.va.gov/WARMS/docs/admin21/m21_1/mr/part5/subptiii/ch01/ch1_secI.doc"M21-1, Part V, Subpart iii, 1.I.11. f. Exclusionary Language in Specific Legislation Payments to Indian TribesLegislation providing for payments to Indian tribes may include provisions such as the following: Distributions under this Act shall not be considered income for purposes of any Federal benefit program. If a beneficiary claims exclusion of income on this basis, first determine if the income is otherwise excludable. If it is not, e-mail the Pension Policy & Procedures Mailbox at VAVBAWAS/CO/PENSION POL & PROC for guidance. 9. Income From the Sale of Property IntroductionThis topic contains information on the impact of the sale of property for pension purposes, including the impact of the sale of property for pension purposes the definition of the term installment sale the sale of property in the course of business counting income from installment sales an example of an installment sale ensuring proper documentation prior to the computation of income not distinguishing between principal and interest in installment sales establishing controls for installment sales, and counting income for sales occurring before entitlement to pension. Change DateMay 20, 2011 a. Impact of the Sale of Property on Pension BenefitsIncome received from the sale of property is viewed as a conversion of assets and is not countable income for pension purposes, unless the property is sold in the course of operating a business, or income from the sale of property is received by the claimant in installments. Note: Only the interest received from a conversion of assets is considered income for pension purposes; however, VA includes the entire amount from the sale of property when determining the net worth of a pension beneficiary. Reference: For more information on property sales for pension purposes, see HYPERLINK "http://www.ecfr.gov/cgi-bin/text-idx?SID=e488c9686ffa386a85ed2a2f12d375e8&mc=true&node=se38.1.3_1272&rgn=div8"38 CFR 3.272(e), and considering net worth in VA pension programs, see HYPERLINK "imi-internal:M21-1MRV.iii.1.J"M21-1, Part V, Subpart iii, 1.J. b. Definition: Installment SaleAn installment sale, for pension purposes, is any sale in which the seller receives more than the sales price over the course of the transaction. The actual number of installments is irrelevant. c. Sale of Property in the Course of BusinessIf a beneficiary who operates a business sells property or merchandise in connection with the business, add any profit received from the sale of the property to the other income of the business. Reference: For information on deductions from gross business income, see HYPERLINK "http://www.benefits.va.gov/WARMS/docs/admin21/m21_1/mr/part5/subptiii/ch01/M21-1MRV_iii_1_secG.doc"M21-1, Part V, Subpart iii, 1.G.11.a. d. Counting Income From Installment SalesIf a claimant or dependent sells property and receives payment in installments, count as income any amounts received over and above the sales price, but not until an amount equal to the sales price has been received by the seller. Note: This principle applies regardless of whether the sale occurred before or after the date of entitlement to pension. Reference: For information on the impact of installment sales on Section 306 or Old Law Pension, see HYPERLINK "http://www.benefits.va.gov/WARMS/docs/admin21/m21_1/mr/part5/subptiii/ch01/M21-1MRV_iii_1_SecC.doc"M21-1, Part V, Subpart iii, 1.C.7. e. Example: Installment SaleSituation: A Veteran sells his/her house for $80,000. The Veteran receives a cash payment of $40,000 and a cash payment of $45,000. Result: This is an installment sale for VA pension purposes and $5,000 is countable as interest income when the Veteran receives the $45,000. f. Ensuring Proper Documentation Prior to Computation of Income Ensure that the following information is of record before attempting to compute countable income from the sale of property: sales price amount of the down payment date the first installment payment is received frequency of installment payments amount of each installment payment, and date the last installment payment will be received. g. Not Distinguishing Between Principal and Interest in Installment SalesIt is not necessary to distinguish between payment of principal and interest in the installment sale context. As soon as the down payment and installment payments received by the beneficiary equal the sales price, all subsequent installment payments count as income. Example: Situation: A Veteran reports the sale of a house for $60,000 on December 1, 1997. The Veteran received $20,000 down and will receive installment payments of $400 per month for the next 10 years. The first payment was received January 1, 1998. Result: The Veterans return from the sale of property will exceed $60,000 during May 2006. Charge recurring income of $400 per month effective June 1, 2006. h. Establishing Controls for Installment Sales Once the date from which to count installment payments has been determined place a flash in Virtual VA, and establish a diary in the Veterans Service Network (VETSNET) awards for the month prior to that during which installment income will be countable. When the control matures, process an amended award to charge the installment payments as other income. i. Counting Income on Sales Occurring Before Entitlement to Pension Previously, if a beneficiary received income from a sale of property that occurred before the date that the beneficiary became entitled to pension, only interest from the sale of property was countable income. If a case is encountered in which income from the sale of property is being counted under the old rule, continue to count interest only. Do not attempt to apply the current rule on the sale of property, unless to do so would clearly be to the payees advantage. 10. Asset Transfers and Life Estates: Effect on Net Worth and Income IntroductionThis topic contains information on the effect of asset transfers, and the income associated with asset transfers, on pension benefits, including the effect of asset transfers on countable income when a claimant transfers property, but takes income from the property transferring a partial interest in property three examples of transfers of a partial interest in property the definition of the term life estate life estate and a claimants net worth, and computing property value when a life estate is involved. Change DateMay 20, 2011 a. Effect of Asset Transfers on Countable Income A claimant may attempt to reduce net worth or countable income by transferring property to another person without actually giving up all rights in the property. However, no sale or gift of property to a member of the same household will reduce the claimants net worth or IVAP, or a person outside the claimants household will reduce net worth or IVAP, unless the claimant can demonstrate that there has been an actual relinquishment of rights to the property and income from the property. b. When a Claimant Transfers Property but Takes Income From the Property If a transferee takes legal title to the property and receives income from the property, a true transfer is deemed to have occurred. However, if the transferee turns income from the property back to the claimant, the income is countable under HYPERLINK "http://www.ecfr.gov/cgi-bin/text-idx?SID=4c05ef4ea0afc2abcfe10edb2d007ac0&mc=true&node=se38.1.3_1271&rgn=div8"38 CFR 3.271 as a gift of money. Reference: For more information, see HYPERLINK "http://www.ecfr.gov/cgi-bin/text-idx?SID=4c05ef4ea0afc2abcfe10edb2d007ac0&mc=true&node=se38.1.3_1276&rgn=div8"38 CFR 3.276(b). c. Transferring a Partial Interest in PropertyIf a claimant transfers a partial interest in property to a person who is outside the claimants household, the claimants net worth and income are reduced in proportion to the percentage of the asset transferred. d. Example 1: Transferring a Partial Interest in Property to Person Outside HouseholdSituation: A Veteran has a $10,000 certificate of deposit (CD). The Veteran adds a nephew who does not live in the Veterans household as joint owner. Result: The legal effect of this transaction is to give each joint owner an undivided one-half interest in the CD. The value of the CD is reduced to $5,000 for net worth purposes. e. Example 2: Transferring a Partial Interest in Property to Person in HouseholdSituation: A Veteran has a $10,000 CD. The Veteran adds an adult (non-helpless) child who lives in the same household as joint owner of the CD. Result: The legal effect of this transaction is to give each joint owner an undivided one-half interest in the CD. The value of the CD is still $10,000 for net worth purposes and all of the interest earned by the CD is counted as income in determining the Veterans IVAP. Note: This is the case regardless of who reports the income from the CD for IRS purposes. f. Example 3: Partial Interest in Property No Transfer InvolvedSituation: A Veteran and an adult (non-helpless) child who lives in the same household are joint owners of a $10,000 CD and were joint owners before the date that the Veteran became entitled to pension. Result: Each owner has an undivided one-half interest in the CD. The value of the CD is $5,000 for net worth purposes and only one-half of the interest earned is counted as income in determining the Veterans IVAP. g. Definition: Life Estate A life estate is an estate which is limited in duration to the life or lives of a particular individual or individuals, and is non-inheritable. The life tenant is the owner of the property during his/her life and is entitled to exclusive possession and control of the property. h. Life Estate and a Claimants Net WorthWhen a claimant transfers an interest in property to someone other than a relative residing in the claimants household, retaining a life estate in the property, HYPERLINK "http://www.ecfr.gov/cgi-bin/text-idx?SID=4c05ef4ea0afc2abcfe10edb2d007ac0&mc=true&node=se38.1.3_1276&rgn=div8"38 CFR 3.276(b) requires that the transfer be disregarded in determining the claimants net worth for pension purposes, unless the right to ownership (control) is relinquished. This requirement is due to the fact that the life tenant retains ownership interest in the property during his/her lifetime. Note: If necessary, request a copy of the life estate to determine whether the right to ownership of the property has been relinquished. Reference: For more information on the effect of property held as a life estate on pension eligibility, see HYPERLINK "http://www.va.gov/ogc/docs/1992/PREC_15-92.doc"VAOPGCPREC 15-92. i. Computing the Property Value When a Life Estate Is InvolvedCalculate the value of the property for pension purposes based on the market value of the property, less mortgages and encumbrances, without regard to the purported transfer. 11. Exhibits 1 and 2: Payments Excluded by Federal Statutes in Calculating Income and/or Net Worth IntroductionThis topic contains information on payments excluded by Federal Statutes in calculating income and/or net worth, including payments excluded for all income-based benefits, and payments excluded for pension and Parents Dependency and Indemnity Compensation (DIC) only. Change DateMay 20, 2011 a. Exhibit 1: Payments Excluded for All Income-Based BenefitsThe table below shows whether certain payments are included or excluded by Federal statutes in calculating income or net worth for Old Law Pension Section 306 Pension current-law pension Parents DIC, and the purpose of establishing parents as dependents on Veterans compensation awards. Program or PaymentIncomeNet WorthAuthorityCompensation or Restitution PaymentsRelocation payments. Payments to persons displaced as a direct result of programs or projects undertaken by a Federal agency or with Federal financial assistance under the Uniform Relocation Assistance and Real Property Acquisition Policies Act of 1970.ExcludedIncludedHYPERLINK "http://www.law.cornell.edu/uscode/html/uscode42/usc_sec_42_00004636----000-.html"42 U.S.C. 4636Crime victim compensation. Amounts received as compensation under the Victims of Crime Act of 1984 unless the total amount of assistance received from all federally funded programs is sufficient to fully compensate the claimant for losses suffered as a result of the crime.ExcludedExcludedHYPERLINK "http://www.law.cornell.edu/uscode/html/uscode42/usc_sec_42_00010602----000-.html"42 U.S.C. 10602(c)Restitution to individuals of Japanese ancestry. Payments made as restitution under Pub. L. 100-383 to an individual of Japanese ancestry who was interned, evacuated, or relocated during the period of December 7, 1941, through June 30, 1946, pursuant to any law, Executive Order, Presidential proclamation, directive, or other official action respecting these individuals.ExcludedExcludedHYPERLINK "http://www.law.cornell.edu/uscode/html/uscode50a/usc_sec_50a_00001989---b004-.html"50 U.S.C. App. 1989b-4(f)Victims of Nazi persecution. Payments made to individuals because of their status as victims of Nazi persecution.ExcludedExcludedSec. 1(a), Pub. L. 103-286, 108 Stat. 1450; HYPERLINK "http://www.law.cornell.edu/uscode/html/uscode42/usc_sec_42_00001437---a000-notes.html"42 U.S.C. 1437a noteAgent Orange settlement payments. Payments made from the Agent Orange Settlement Fund or any other fund established pursuant to the settlement in the In Re Agent Orange product liability litigation, M.D.L. No. 381 (E.D.N.Y.).ExcludedExcludedSec. 1, Pub. L. 101-201, 103 Stat. 1795Chapter 18 benefits. Allowance paid under 38 U.S.C. chapter 18 to or for a Veterans child with a birth defect.ExcludedExcludedHYPERLINK "http://www.law.cornell.edu/uscode/html/uscode38/usc_sec_38_00001833----000-.html"38 U.S.C. 1833(c)Flood mitigation activities. Assistance provided under the National Flood Insurance Act of 1968, as amended.ExcludedExcluded HYPERLINK "https://www.law.cornell.edu/uscode/text/42/4031" 42 U.S.C. 4031Payments to Native AmericansIndian judgment fund distributions. Funds held in trust, including all interest and investment income accrued on those funds, and up to $2,000 per year of per capita distributions of funds distributed per capita or held in trust under a plan approved under the provisions of the Indian Judgment Funds Use and Distributions Act, Pub. L. 93-134 (25 U.S.C. 1401 et. seq.), or funds that were distributed under a plan approved by Congress before January 1, 1982, and any purchases made with such funds. Certain amounts of distributions of funds appropriated to satisfy judgments of the Indian Claims Commission and the Court of Federal Claims held in trust under an Act of Congress. ExcludedExcludedHYPERLINK "http://law.cornell.edu/uscode/html/uscode25/usc_sec_25_00001407----000-.html"25 U.S.C. 1407  HYPERLINK "https://www.law.cornell.edu/uscode/text/25/117b" 25 U.S.C. 117bInterests of individual Indians in trust or restricted lands. Interests of individual Indians in trust or restricted lands excluded from net worth. First $2,000 per year of income received by individual Indians that is derived from such interests excluded from income.ExcludedExcludedHYPERLINK "http://law.cornell.edu/uscode/html/uscode25/usc_sec_25_00001408----000-.html"25 U.S.C. 1408Submarginal land. Income derived from certain submarginal land of the United States that is held in trust for certain Indian tribes.ExcludedExcludedHYPERLINK "http://law.cornell.edu/uscode/html/uscode25/usc_sec_25_00000459---e000-.html"25 U.S.C. 459eOld Age Assistance Claims Settlement Act. Up to $2,000 of per capita distributions under the Old Age Assistance Claims Settlement Act.ExcludedExcludedHYPERLINK "https://www.law.cornell.edu/uscode/text/25/2307"25 U.S.C. 2307Alaska Native Claims Settlement Act. Any of the following, if received from a Native Corporation, under the Alaska Native Claims Settlement Act: cash, including cash dividends on stocks and bonds, up to a maximum of $2,000 per year stock, including stock issued as a dividend or distribution bonds that are subject to the protection under 43 U.S.C. 1606(h) until voluntarily and expressly sold or pledged by the shareholder after the date of distribution a partnership interest land or an interest in land, including land received as a dividend or distribution on stock, or an interest in a settlement trust.ExcludedExcludedHYPERLINK "http://law.cornell.edu/uscode/html/uscode43/usc_sec_43_00001626----000-.html"43 U.S.C. 1626(c)Maine Indian Claims Settlement Act. Payments received under the Maine Indian Claims Settlement Act of 1980.ExcludedExcludedHYPERLINK "http://law.cornell.edu/uscode/html/uscode25/usc_sec_25_00001728----000-.html"25 U.S.C. 1728Cobell settlement payments. Payments received as a result of the Cobell settlement.ExcludedExcluded for one yearSec. 1, Pub. L. 111-291,101 Stat. 3066Work-Related PaymentsWorkforce investment. Allowances, earnings, and payments to individuals participating in programs under the Workforce Investment Act of 1998 (29 U.S.C. Chapter 30).ExcludedIncludedHYPERLINK "http://law.cornell.edu/uscode/html/uscode29/usc_sec_29_00002931----000-.html"29 U.S.C. 2931(a)(2)AmeriCorps participants. Allowances, earnings, and payments to AmeriCorps participants under the National and Community Service Act of 1990.ExcludedIncludedHYPERLINK "http://law.cornell.edu/uscode/html/uscode42/usc_sec_42_00012637----000-.html"42 U.S.C. 12637(d)Volunteer work. Compensation or reimbursement to volunteers involved in programs administered by the Corporation for National and Community Service, unless the payments are equal to or greater than the minimum wage. The minimum wage is either under the Fair Labor Standards Act of 1938 (29 U.S.C. 201 et. seq.) or under the law of the State where the volunteers are serving, whichever is greater.ExcludedExcludedHYPERLINK "http://law.cornell.edu/uscode/html/uscode42/usc_sec_42_00005044----000-.html"42 U.S.C. 5044(f)Miscellaneous PaymentsFood stamps. Value of the allotment provided to an eligible household under the Food Stamp Program.ExcludedExcludedHYPERLINK "http://law.cornell.edu/uscode/html/uscode07/usc_sec_07_00002017----000-.html"7 U.S.C. 2017(b)Food for children. Value of free or reduced price for food under the Child Nutrition Act of 1966.ExcludedExcludedHYPERLINK "http://law.cornell.edu/uscode/html/uscode42/usc_sec_42_00001780----000-.html"42 U.S.C. 1780(b)Child care. Value of any child care provided or arranged (or any amount received as payment for such care or reimbursement for costs incurred for such care) under the Child Care Development Block Grant Act of 1990.ExcludedExcludedHYPERLINK "http://law.cornell.edu/uscode/html/uscode42/usc_sec_42_00009858---q000-.html"42 U.S.C. 9858qServices for housing recipients. Value of services, but not wages, provided to a resident of an eligible housing under a congregate services program under the Cranston-Gonzalez National Affordable Housing Act.ExcludedExcludedHYPERLINK "http://law.cornell.edu/uscode/html/uscode42/usc_sec_42_00008011----000-.html"42 U.S.C. 8011(j)(2)Home energy assistance. The amount of any home energy assistance payments or allowances provided directly to, or indirectly for the benefit of, an eligible household under the Low-Income Home Energy Assistance Act.ExcludedExcludedHYPERLINK "http://law.cornell.edu/uscode/html/uscode42/usc_sec_42_00008624----000-.html"42 U.S.C. 8624(f)Programs for older Americans. Payments, other than wages or salaries, received from programs funded under the Older Americans Act of 1965 (42 U.S.C. Chapter 35).ExcludedIncludedHYPERLINK "http://law.cornell.edu/uscode/html/uscode42/usc_sec_42_00003020---a000-.html"42 U.S.C. 3020a(b)Student financial aid. Amounts of student financial assistance received under Title IV of the Higher Education Act of 1965, including Federal work-study programs or under Bureau of Indian Affairs student assistance programs, or vocational training under the Carl D. Perkins Vocational and Technical Education Act of 1998.ExcludedExcludedHYPERLINK "http://law.cornell.edu/uscode/html/uscode20/usc_sec_20_00001087--uu000-.html"20 U.S.C. 1087uu  HYPERLINK "http://www.law.cornell.edu/uscode/text/20/2414" 20 U.S.C. 2414(a)Retired Servicemans Family Protection Plan annuities. Annuities received under subchapter 1 of the Retired Servicemans Family Protection Plan.ExcludedIncludedHYPERLINK "http://law.cornell.edu/uscode/html/uscode10/usc_sec_10_00001441----000-.html"10 U.S.C. 1441Income tax refunds. Federal income tax refunds, including the Federal Earned Income Credit and advance payments with respect to a refundable credit.ExcludedExcluded for one year from the date of receipt HYPERLINK "https://www.law.cornell.edu/uscode/text/26/6409" 26 U.S.C. 6409 Note: VA will not count payments if Federal law requires that they be excluded from income and/or net worth for all VA needs-based benefits, regardless of whether the program or payment is listed in Exhibit 1. b. Exhibit 2: Payments Excluded for current-law Pension and Parents DIC OnlyThe table below shows the payments that are excluded by Federal statutes in calculating income and/or net worth for current-law pension and Parents Dependency and Indemnity Compensation (DIC) only. Program or PaymentAuthoritySurvivor benefit annuity. Payments made by the Department of Defense to qualified surviving spouses of Veterans who died before November 1, 1953. Note: This does not include SBP annuity payments or SBP Minimum Income Widow(er)s Annuity Plan payments, which count as income.HYPERLINK "http://law.cornell.edu/uscode/html/uscode10/usc_sec_10_00001448----000-.html"10 U.S.C. 1448 note; 653(d), Pub. L. 100-456, 102 Stat 1991)Ricky Ray Hemophilia Relief Fund payments. Payments made under section 103(a) of the Ricky Ray Hemophilia Relief Fund Act of 1998. HYPERLINK "http://law.cornell.edu/uscode/html/uscode42/usc_sec_42_00000300---c000-.html"42 U.S.C. 300c-22 (note)Energy Employees Occupational Illness Compensation Program payments. Payments made under the Energy Employees Occupational Illness Compensation Program. HYPERLINK "http://www.law.cornell.edu/uscode/text/42/7385e"42 U.S.C. 7385e(2)Payments to Aleuts. Payments made to certain Japanese-Americans or Aleuts under 50 U.S.C Appx. 1989b-4 or 1989c-5. HYPERLINK "http://law.cornell.edu/uscode/html/uscode50a/usc_sup_05_50_10_sq7_20_sq1_30_I.html"50 U.S.C. 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