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APD Counting Client Assets - OSIP(M) and Medicare Savings Programs

B. Specific Types of Assets

Updated 4/1/18

For information on OCCS Medical or self-sufficiency programs, please refer to the Administrative Rules. OCCS Medical programs are located in the 410-200 Chapter and Division of the OAR's. The remaining SSP programs are located in the 461 Chapter of the OARs. OCCS, REF(M), SNAP, and other SSP programs have been removed from this section. Click here for SNAP.

Information applies to both OSIPM and QMB/SMB/SMF unless specifically labeled.

1. Achieving a Better Life Experience for Everyone (ABLE) Act of 2014

The Achieving a Better Life Experience for Everyone (ABLE) Act of 2014 allows individuals with disabilities who qualify to open special accounts under Section 529 of the Internal Revenue Code.   The purpose of these accounts is to allow qualifying people with disabilities to save money for items that enhance their quality of life without losing needed entitlements and public benefits.  

Individuals can qualify to open an ABLE Act account (or have one opened for them) if:

Balances in ABLE Act accounts are excluded when considering eligibility for OSIPM and the MSPs. 

Withdrawals from ABLE Act accounts for Qualified Disability Expenses, or QDEs, are excluded for OSIPM and the MSPs.  QDEs include the following:

Disbursements from ABLE Act accounts for purposes other than those listed above count as unearned income in the month of the disbursement. Any money left from that disbursement would be considered a resource in the month after the month of withdrawal.

Staff are not expected to monitor these accounts with regularity, given that all monies held in the accounts are excluded, and the QDEs are written in such a broad fashion that clients have wide latitude with expenditures.  


2. Adoption Assistance

Adoption assistance is financial assistance provided to families adopting children with special needs. Adoption assistance may be state or federally funded. Federal adoption assistance is authorized by the Adoption Assistance and Child Welfare Act of 1980 (Public Law 96-272). State adoption assistance is authorized by ORS 418.330 to 418.335.

Exclude the entire amount of adoption assistance from Oregon (all adoption assistance in Oregon is for the special needs of the child).

Exclude the portion of adoption assistance that is for the special needs of the child when the adoption assistance is from other states. This includes needs such as special diet, special clothing, counseling, and medical costs not covered under Title XIX. Count the rest of the adoption assistance as unearned income.


3. Agent Orange Disability Benefits

All payments made under the Agent Orange Act of 1991 or from the Agent Orange settlement fund or any other fund established pursuant to the settlement in the Agent Orange product liability litigation is excluded in all APD medical programs.


4. Alaska Permanent Fund Dividend

The Alaska Permanent Fund Dividend is issued annually to eligible Alaskan residents who apply for the payment. Out-of-state residents, except military personnel and students who claim Alaska as their residence, are not eligible unless they resided in Alaska and filed for the payment before leaving the state.

Count Alaska Permanent Fund Dividend payments as lump-sum income.


5. Animals


If an animal is considered a pet or raised specifically as food for the filing group, it’s excluded.  For example, lamb or cattle or chickens that will be slaughtered and eaten by the family would fall under this category, as would chickens that lay eggs eaten by the family or a dairy cow that provides them with milk.  Any animal can be considered a pet as long as it doesn’t generate income, including cows, horses, sheep, and chickens. Furthermore, animals can be both pets and a source of food for the family.

The equity value of animals that are raised or kept for eventual sale is countable as a resource.  This could include pigs, sheep, or cows that are raised and then auctioned off at fair time or sold to a third party. This could also include puppies bred specifically for sale as pets or show dogs, or horses that are bred or purchased, trained, and re-sold as roping or barrel-racing horses.  These animals are countable resources regardless of whether or not they are also considered pets. 

Animals that are used, kept, or raised for the purposes of self-employment are excluded as a resource.


There is a distinction between animals that are sold for income (as above) and animals that produce income.  For example, if a family has a cow and sells the milk or has chickens and sells the eggs, the animals are considered income-producing property and treated in accordance with the income-producing property rule (see OAR 461-145-0252).  On the other hand, if selling the milk or eggs constitutes self-employment (see OAR 461-145-0915), the cow or chicken could be treated as a work-related capital asset and excluded (see OAR 461-145-0600).

Even though all animals are excluded as a resource for QMB/SMB/SMF, any income produced by animals still has to be evaluated under 461-145-0252 or under the self-employment income rules.

Note:  If some of the eggs and milk are consumed by the family and the excess is sold, the chickens and cows are still excluded; however, the income from selling the eggs and milk is counted as unearned income.


6. Annuities; QMB/SMB/SMF

For a client, an annuity does not include benefits that are set up and accrued in a regularly funded retirement account while an individual is working, whether maintained in the original account or used to purchase an annuity, if the Internal Revenue Service recognizes the account as dedicated to retirement or pension purposes (461-145-0380).

Annuity payments (principal and interest) are counted as unearned income to the payee.

For OSIPM, see below.


7. Annuities; OSIPM

How we treat an annuity depends on many factors. In order to figure it out, you will need to know all of the following:

Once you have all that information, you can refer to the Treatment of Annuities section of the APD Worker Guide (APD E.1) to determine how they are treated, including whether the purchase of an annuity is a disqualifying transfer of assets.


8. Approved Accounts; EPD

All monies in an approved account are excluded as income or a resource during the determination of eligibility; however, the exclusion can only be made if the account has been designated as an Approved Account and approved as such by the local branch prior to eligibility determination.

Monies deposited in the approved account that the client wants to be considered as an Employment and Independence Expense to be used as a deduction from countable income must be approved by the branch prior to the deposit being made.

If monies from the approved account are used for a purpose not consistent with the definition of approved account in 461-001-0035, the client may be prohibited from utilizing an approved account for the next 12 months for the purposes of the determination of eligibility.


9. Bank Account

A bank account includes a money market account and an account in a financial institution, except that accounts in financial institutions for stocks, bonds, and certificates of deposit (CDs) are covered in CCA B.71.

For OSIPM, money in a bank account is counted as a resource (as long as it's considered available, see 461-140-0020), unless it can be excluded using the criteria below.

The following types of bank accounts are excluded as a resource:

For OSIPM and QMB/SMB/SMF, interest and dividends earned on funds in a bank account are excluded as income.

Note: Be sure to review 461-140-0070 about commingling excluded income with other funds in a bank account.


10. Black Lung Benefits

Black Lung Benefits paid to miners or their survivors under the provisions of the Federal Mine Safety and Health Act are counted as unearned income.


11. Burial Arrangements and Burial Funds - Not QMB/SMB/SMF

The following definitions apply to this policy:

The amount in an irrevocable burial trust or any other irrevocable arrangement to cover burial costs is excluded.

A burial arrangement is treated as follows:

A burial fund may be established only from financial means such as cash, burial contracts, bank accounts, stocks, bonds or life insurance policies. Burial funds are treated as follows:

There is no overpayment for the time period during which the burial arrangement or burial fund existed if a client ---

If an asset originally used as a burial arrangement or burial fund is converted to other uses, the asset is treated under the other applicable rules.


Beginning July 1, 2016:

All prepaid irrevocable burial arrangements, including those funded by an irrevocable assignment of a life insurance policy, must include a contract for the goods and services that are funded by the prepayment. If the prepayment does not include a contract that it funds there is a potentially disqualifying transfer (see OAR 461-140-0210 to 461-140-030), which could impact Medicaid eligibility. Additionally, if the amount of the prepayment exceeds the value of the contract that it funds, there is a potentially disqualifying transfer.

For life insurance funded burial arrangements where there is an irrevocable assignment the amount of the assignment is considered to be equal to the face value (FV) of the policy assigned. This means, for instance, if the FV of the policy that funds the contract is $10,000, the cost of the goods and services provided for in the contract must be at least equal to $10,000. In determining the amount of the disqualifying transfer, though, the value of the burial contract is compared to the cash surrender value (CSV) of the life insurance policy, not the FV of the policy.

Example 1: Mr. Jones completes an irrevocable assignment of a life insurance policy (FV = $15,000, CSV = $8,500) to fund a burial arrangement for goods and services that total $6,000. Since the cost of the arrangement is less than the FV of the life insurance policy the transfer of the policy is a potentially disqualifying transfer. To determine the amount of the disqualifying transfer subtract the cost of the contract from the CSV of the life insurance policy. In this example the disqualifying transfer amount is $8,500 (CSV of the life insurance policy) - $6,000 (the cost of the goods and services provided for in the contract) = $2,500.

Example 2: Mr. Smith pays $7,000 for an irrevocable burial arrangement, but the contracted goods and services only total $4,000. The difference between the prepayment and the contract that it funds ($3,000) is potentially disqualifying. Note: When an individual purchases a burial arrangement the individual must be the owner of the policy, not a family member or other individual.


12. Burial Space and Merchandise - Not QMB/SMB/SMF

Burial spaces include conventional grave sites, crypts, mausoleums, urns, niches, burial vaults, and other repositories that are traditionally used for the remains of deceased persons. Burial spaces also include headstones and the opening and closing of the gravesite, and the reasonable and necessary improvements or additions to such spaces.

Burial merchandise includes, but is not limited to, urns, caskets, liners, headstones, markers, plaques, and foundations.


13. Cash - NOT QMB/SMB/SMF

In the month of receipt, cash is counted as income unless the cash qualifies as excluded income under another rule.

After the month of receipt, cash (including cash on hand, cash in a safety deposit box, and cash held by others) is counted as a resource, unless the cash qualifies as an excluded resource under another rule.

Foreign currency that can be converted to U.S. currency is treated in the same manner as cash under this rule. The value of foreign currency is its value in U.S. currency, determined by the current exchange rate.

The treatment of a check is based on the source of the funds.


14. Child Support and Cash Medical Support

Child support and cash medical support paid by a non-custodial parent for a dependent child or minor parent in the financial group are considered income of the dependent child or minor parent, whether the support is paid voluntarily or in accordance with an order to pay child support.

Example: Single mother of two applies for OSIPM and services. She receives SSD and child support from her ex-husband. Per 461-110-0410(1)(a), her children are not in the financial group and therefore, the child support would not be considered income for the mother.

“Pass-through” means child support, up to $50 per dependent child or minor parent per financial group per month and not to exceed $200 per financial group per month, that is sent to the client before any remaining amount of current child support is withheld by the State. Pass-through includes current child support only.

“Disregard” means child support, up to $50 per dependent child or minor parent per financial group per month and not to exceed $200 per financial group per month, that is not counted as income of the client. Disregard includes current child support only.

“Absent parent” means a parent whose parental rights have not been legally severed or a stepparent currently married to a parent of a child who does not live in the same household as the child.

All child support and cash medical support paid to the financial group are considered countable unearned income, except as follows:

Child support and cash medical support paid by the financial group are is generally not deductible from income, except when calculating the countable income of the ineligible spouse of an adult OSIPM applicant (see OAR 461-160-0550 and 461-160-0551), or the non-applying spouse of an applicant for Medicare Savings Program (see OAR 461-160-0552). The child support is deducted from unearned income first, and any remaining balance is deducted from earned income.


15. Contribution

Contributions are monies not considered gifts or winnings given voluntarily to a member of the financial group by someone who is not in the group.

Contributions are counted as unearned income.

For non-cash contributions, see CCA B.41 below for the treatment of unearned in-kind income.


16. Corporations and Business Entities

This section will help you determine:


Corporation: A closely-held corporation is usually incorporated by one or a small number of owners. For example, a farmer or a farming family who incorporate their farming business. Note: The owner of a closely-held corporation will have legal documents showing the date the business was incorporated.

A Subchapter S corporation is incorporated under Chapter S of the Internal Revenue Code. Each shareholder is responsible to file his or her own taxes on the profits the corporation distributes. For example, a law firm or other partnership may incorporate their business under Chapter S.

Other corporations include companies that sell stock to investors including the general public. For example, Proctor & Gamble, AT&T, Starbucks, etc.

Ownership interest in a corporation is usually held in the form of stocks.

Other Business Entities: This includes all other business arrangements that are not considered corporations - sole proprietorships, partnerships, and unincorporated limited liability companies (LLC).



From a business standpoint, the corporation is the employer; therefore, an individual with an ownership interest in a corporation (including a principal) does not work for himself but works for the corporation. In other words, they are considered an employee of the corporation and are not self-employed.

For an individual with an ownership interest in, and actively working for a corporation:

For an individual with part or full ownership of a corporation who does not work:

Note: For information on a specific corporation, refer to the Employment Business Locator screen by entering EBLU on a clear DHS mainframe screen. When you locate the business, the bottom of the screen will display navigation tips. Pay attention to 3) owners (or F3) as it will give you the SSN and phone number of all the owners (which is something the Secretary of State's website below will not do). Also see the Secretary of State’s Corporate Division web site.

Other Business Entities

If an individual is part or full owner of any type of a business entity other than a corporation, can be considered a principal, and is working for the business, the individual is considered self-employed and income and resources should be evaluated under the self-employment rules (OAR 461-145-0920 and 461-145-0930 for income and 461-145-0600 for resources).

If the individual has an ownership interest in any type of business entity other than a corporation, does not meet the definition of a principal (e.g. he or she is not responsible for its success or failure or has no authority in its daily operation), but works for the business:

If the individual has an ownership interest in any type of business entity other than a corporation (regardless of principal status), but does not work for the business:



17. Deeming the Assets of a Noncitizen sponsor to a Noncitizen

An individual or organization may sponsor the admission of a noncitizen under section 204 of the Immigration and Nationality Act (8 U.S.C. 1154).

An affidavit of support (USCIS Form I-864) is the agreement between the sponsor and the United States Citizenship and Immigration Services in which the sponsor agrees to provide financial support for the noncitizen so that the noncitizen will not become a public charge.

Deeming Income and Resources - General

Deemed assets are the portion of the income and resources of an individual not in the financial group (see OAR 461-110-0530) used to determine eligibility and benefit level for a sponsored noncitizen who is a member of the financial group.

To be eligible for benefits, a sponsored noncitizen must provide necessary information about each individual whose assets are deemed to the sponsored noncitizen who is a member of the financial group.

When deeming applies, the countable assets of an individual sponsor and the spouse of the sponsor are considered countable assets of the noncitizen. The sponsor's assets are considered available to the noncitizen whether or not the sponsor lives in the same household as the noncitizen. The assets of the sponsor's spouse are considered available only when the spouse lives in the sponsor's household.

OSIPM - We would only look at deeming in the first three years after an individual arrives in the United States (discussed in more detail below). This means that deeming can apply to regular OSIPM in certain circumstances, because not everyone has to be here five years to meet the alien status requirements (under 461-120-0125 section (2) or section (4)(b)(A) or (B) or section (5)).  For example, an 18-yr-old qualified non-citizen who has been here less than three years and has a sponsor, or an Afghan refugee with a sponsor who just arrived. 

Deeming does not apply to OSIPM-CAWEM, because the individual does not meet the alien status requirements for OSIPM.

QMB/SMB/SMF - Look at deeming anytime a non-citizen is sponsored, regardless of how long the individual has been living in the United States; the the three-year time period does not apply to Medicare Savings Programs. This means that an individual who meets the alien status requirements because he/she has been here five years may still be subject to sponsor deeming.

Below are some exceptions to considering assets of a sponsor and sponsor's spouse available to the noncitizen:

Deeming Period

For OSIPM, the deeming period is three years after the date of admission, which is the date the U.S. Bureau of Citizenship and Immigration Services establishes as the date the noncitizen was admitted for permanent residence. Deeming ends on the last day of the month that is three years after the date of admission


An amount equal to the OSIPM (not OSIPM-EPD) program income standard is deducted from the total amount of income deemed to the noncitizen (see OAR 461-160-0015). If the sponsor lives with a spouse, the two-person standard is deducted. The result is the amount of income considered available (or deemed) to the noncitizen.

The sponsor's or sponsor's spouse's income is not counted if any of the following is true:

Resources - OSIPM only

An amount equal to the OSIPM (not OSIPM-EPD) program resource standard is deducted from the total amount of resources deemed to the noncitizen (see OAR 461-160-0015). If the sponsor lives with a spouse, the two-person standard is deducted. The result is the amount of resources considered available (or deemed) to the noncitizen.


18. Disability Benefit

This section covers public and private disability benefits, except the following:

For each disability payment covered under this rule:


19. Disaster Relief

A major disaster is any natural catastrophe such as a hurricane or drought, or, regardless of cause, any fire, flood or explosion, which the President determines causes damage of sufficient severity and magnitude.

An emergency is any occasion or instance for which the President determines that Federal assistance is needed to supplant State and local efforts and capabilities to save lives and to protect property and public health and safety, or to lessen or avert the threat of a catastrophe.

Disaster Unemployment Assistance is emergency assistance authorized under P.L. 100-107 and received by individuals who are unemployed as a result of a major disaster. Individuals receiving Disaster Unemployment Assistance are not eligible for other unemployment compensation and cannot receive both at the same time. Payments are limited to 26 weeks.

The following payments are excluded as income and resources if they result from an emergency or major disaster:

Exception to exclusions:


20. Dividends, Interest, Royalties


21. Domestic Volunteer Services Act (VISTA, RSVP, SCORE, ACE)

Payments under Title I of Public Law 93-113, Domestic Volunteers Service Act of 1973, payments to volunteers under VISTA, University Year of Action and Urban Crime Prevention are excluded.

Payments are excluded under Title II of Domestic Volunteer Service Act (Public Law 93-113, National Older Americans Volunteer Programs), which include:

Payments are excluded under Title III payments (National Volunteer Programs to Assist Small Businesses and Promote Volunteer Service by Persons with Business Experience), which include:


22. Earned Income; Defined

Earned income is income received through employment, received in exchange for an individual's physical or mental labor or any other compensation for services performed. Earned income includes all of the following:


23. Earned Income; Treatment

Earned income is counted as income for OSIPM and QMB/SMB/SMF and is subject to the earned income deductions (see OAR 461-160-0550 and 461-160-0551 for OSIPM, OAR 461-160-0780 for EPD, and 461-150-0552 for QMB/SMB/SMF).  Countable self-employment income (gross minus allowable costs) is also subject to the earned income deductions.

Losses from self-employment are excluded from the gross earned income from a separate source (including other self-employment income).  Remember exclusions apply to gross income before costs (the result is countable income) and deductions apply to countable income (the result is adjusted income).


24. Earned Income Tax Credit (EITC) and Making Work Pay (MWP) Tax Credit

EITC is a federal and state tax program for low-income families. EITC may be received in one of two ways:

EITC payments are excluded as assets in the month of receipt. For OSIPM, they are excluded as resources for a maximum of 12 full months starting with the month following the month of receipt of the refund or payment.  All funds remaining after the 12-month period are counted as a resource.


25. Educational Account

The Individual Education Account (IEA) is an asset accrued by JOBS Plus participants. The IEA is excluded while it accumulates, while it is saved, and when it is withdrawn for educational purposes. If for some reason it is withdrawn for other purposes, then it would be a countable resource (most likely as cash).

The value of funds in 529 Plan (otherwise known as a qualified tuition plan or program) is counted as a resource to the owner of the fund, but not to the beneficiary (the person who is going to college), unless the beneficiary is also the account owner.

Funds in a Coverdell Education Savings Accounts are treated as follows:

Distributions from a Coverdell Education Savings Account to a designated beneficiary are treated as follows:

Other funds or gifts set aside to pay educational expenses are treated the same as distributions from a Coverdell Education Savings account above, except that the exclusion does not apply to any portion set aside or actually used for food or shelter.  See OAR 461-145-0150 for information on other types of educational income.


26. Educational Income

Educational income is income designated specifically for educational expenses (this includes including Pell Grants, scholarships, and other government or private grants). To be considered educational income, the income must be given to one of the following:

Educational funds (including non-title IV work study) used for the following education expenses is excluded:

To determine the amount of educational income to exclude from the awarded amount(s), use education expenses listed in the financial aid award letter unless one of the following is true:

The following educational income payments are excluded:

After allowing exclusions:

Count the VA Chapter 31 subsistence allowance as unearned income (see Veterans' Benefits).

Clients may be attending school under the displaced workers program. In this instance, the student will continue to receive weekly Unemployment Compensation (UC) benefits while attending school. Treat Displaced Worker payments the same as UC benefits.

Educational awards paid under the National and Community Service Trust Act of 1993 (including AmeriCorps) are treated under the NCSTA and Americorps rule (OAR 461-145-0365).

Distributions from a Coverdell Education Savings account are treated under the educational account rule (OAR 461-145-0145).



27. Energy Assistance Payments

Exclude all energy assistance payments or allowances made under any federal, state, or local law (Public Law 96-249). These payments include:


28. Family Abuse Prevention Act (FAPA) Payments

FAPA payments are court-ordered payments to victims of domestic violence made under authority of ORS 107.718(1)(h). A payment is considered available when actually received by the victim of abuse.

The first $2,500 is excluded. The excess above $2,500 is counted as a resource.



29. Floating Homes and Houseboats

Floating homes and houseboats that are the individual's home are treated as a home (see 461-145-0220). Otherwise they would be treated as real property (see 461-145-0420) or income-producing property (see 461-145-0252), depending on the use.


30. Food Programs; Not SNAP Benefits

The following benefits are excluded:

Benefits from the Tribal Food Distribution Program are excluded.


31. Foster Care/Guardianship Payment

Foster care is when an individual is placed in the home of relatives or other individuals or families by a federal, state or local governmental foster care program. This could be child or adult foster care.

Guardianship Assistance payments are made by Child Welfare, for children under age 18, when a person has agreed to be the guardian of the child. These payments are authorized under a foster care waiver.

A foster care payment is:

The payment the foster care provider receives from the foster care program and

For adults in foster care, this also includes their room and board payment and any service payment the client is required to pay their provider.

Treat foster care/guardianship assistance payments as follows:


32. Gifts and Winnings

Gifts are items given to or received by an individual on or for a special occasion, such as a holiday, birthday, graduation, or wedding. They are not given or received on a regular basis. Gifts can be cash or non-cash.

Winnings are prizes given to an individual in a contest, game of chance or similar event. Winnings in the form of money may be distributed periodically (e.g., monthly) or in a lump-sum.

In-kind gifts and winnings are treated according to policy for the rule applicable to the specific type of asset; otherwise. If an individual is offered a choice between an in-kind item and cash, the cash amount is considered unearned income, even if the individual chooses the in-kind item and regardless of the value, if any, of the in-kind item.

Gifts and winnings in the form of money are treated as periodic or lump-sum income. Gambling losses are not subtracted from gambling winnings in determining the individual’s countable income.

The value of a gift card or certificate is income in the month it is received if the gift card or certificate can be used to purchase food or shelter or can be resold.  There is a rebuttable presumption that the gift card or certificate can be resold.

For employment-related items, see 461-145-0130.


33. Groundfish Disaster Benefit

People working in the commercial fishing industry may qualify for Groundfish Disaster benefits. These benefits are disbursed through the Oregon Employment Department to persons involved in the commercial fishing industry in Oregon’s coastal communities.

To qualify for Groundfish Disaster benefits, a groundfisher must be working with the Oregon Employment Department as a displaced worker. They must also commit to not return to work in the commercial fishing industry.

The groundfisher eligible for these benefits may receive assistance for up to nine months. The monthly payments can be as much as $1,500 for a family or $1,000 for an individual. The payments may be less if the person is receiving unemployment compensation.

Groundfish Disaster benefits are counted as unearned income for all programs.


34. Home - Not QMB/SMB/SMF

A home is the place where the financial group lives. A home may be a house, boat, trailer, mobile home, or other habitation. A home also includes the following:

Exclude the value of a home when it is occupied by the group.

For purposes of this subsection, the term child refers to a biological or adoptive child who is under age 21 or who is any age and meets the SSA criteria for blindness or disability. The definition of child in rule 461-001-0000 does not apply.

For a client who has an initial month of long-term care on or after January 1, 2006, the equity value of a home is excluded when the client isn't in the home if at least one of the following is met:

In the case of a temporary absence, if the value of a home is excluded under the above section, the value of this home remains excluded if the client's absence is due to receiving care in a medical institution and one of the following is true:

For non-excluded homes, see rule 461-145-0420.


35. Housing and Urban Development

Exclude payments from HUD made to a third party.

Exclude HUD payments made directly to a member of the financial group, except Youthbuild Program payments and Family Investment Centers payments.

Exclude escrow accounts that are established for families participating in the Family Self-Sufficiency (FSS) program sponsored by HUD.

Treat payments issued under Cranston-Gonzalez National Affordable Housing Act, Pub. L. No. 101-625, sec. 515, 104 Stat. 4196 (1990), as follows:


36. Income-Producing Sales Contract

An income-producing sales contract is an agreement between two parties where one party is to pay the other party on an ongoing basis for property or goods. A common income-producing contract exists when an individual sells land or a home to another party and the other party pays the individual an agreed upon monthly amount. The treatment of contracts originating prior to October 1, 2012 is no longer in effect (as of 7/1/17) and was removed from this section.

For OSIPM, treat the equity value of income-producing sales contracts as follows:

For all programs, income received from a sales contract is treated as provided in the sale of a resource rule (OAR 461-145-0460).


37. Income-Producing Property

If it is determined that property is not used in a trade or business, it is then necessary to determine how much time is spent producing the income, or “managing the property.” This is not limited to real property; it applies to all types of property and resources.

If an individual spends more than 20 hours per week managing the property, then the income can be treated as self-employment income.  This means costs can be excluded and earned income deductions applied.  Again, the income is only treated as self-employment, the property itself is not considered to be used in self-employment. 

If the individual does not spend at least 20 hours per week to produce the income, then it is treated as unearned income, BUT actual costs can still be excluded per OAR 461-145-0920.

Property - OSIPM only
Count the equity value as a resource, except:



38. Independent Living Subsidies/Chaffee Housing Program

Independent Living Subsidies are payments made and services provided by Child Welfare to children ages 16 through 20. These payments also include payments under the Chaffee Housing Program. The subsidies are to assist the individuals to live independently when their foster care payments were discontinued on or after the date they reached 16 years of age.

Exclude all independent living subsidies issued by Child Welfare.


39. Indian (Native American) Benefits

The following Indian (Native American) benefits are excluded from income and resources:



40. Individual Development Account (IDA)

An Individual Development Account (IDA) is a trust-like savings account established under P.L. 105-285 designed to help low-income individuals save for specified purposes. The individual makes deposits from his or her earnings, and these are matched by a combination of government and private-sector funds.

For eligibility determinations:

For client liability calculations (see 461-160-0610), all income deposited into an IDA is counted as earned income.

Emergency withdrawals from the account are excluded.


41. Inheritance

An inheritance may be received in the form of monies, property, or other assets. Treat an inheritance as follows:

Treat non-cash inheritances according to policy for the specific type of asset. Count cash inheritances as periodic or lump-sum income.


42. In-Kind Income

In-kind income is compensation in a form other than money (such as food, clothing, cars, furniture, and payments made to a third party). See #66 below for information on shelter in-kind income.

Earned in-kind income is treated according to the policy on earned income.

Unearned in-kind income (except third-party payments) is treated as follows:

Treat unearned third-party payments as follows:

For information on how to treat third party payments made by an absent parent, see 461-145-0080.

In-kind income is excluded for determining benefit amounts in the General Assistance program. See #66 below for information on how shelter-in-kind income is used in General Assistance.


43. Japanese-American Restitution Payments

The following restitution payments are excluded from income and resources:



44. Job Corps

Treat Job Corps payments as follows:


45. Life Estate - NOT QMB/SMB/SMF

A life estate is the right to property limited to the lifetime of the person holding it or the lifetime of some other person. In general, a life estate enables the owner of the life estate to possess, use and obtain profits from property during the lifetime of a designated person while actual ownership of the property is held by another individual. A life estate is created when an individual owns property and then transfers their ownership to another while retaining, for the rest of their life, certain rights to that property. In addition, a life estate is established when a member of the financial group purchases a life estate interest in the home of another individual. 

For purposes of this rule, the value of the rights conferred by the life estate is established by SPD WG E.3, Life Estate and Remainder Interest Table (use the client's current age).

A life estate owned by a member of the financial group is treated as follows:

In the OSIP(M) programs for those in a non-standard living situation


46. Life Insurance

Life insurance policies are only a resource to the owner of the policy (or to a beneficiary when it pays out), not necessarily the person insured. For example, individuals can buy whole life policies on their immediate family members and it would be a countable resource to the individual, not the family member.

Beneficiaries of life insurance policies

Benefits paid on a life insurance policy are counted as unearned income in the month received and a resource if retained into the following month.

The Department counts benefits as paid when the insured individual dies or when the insured individual is eligible for and receives accelerated payments before death, such as when the insured individual has a terminal illness.

When the payment is a lump sum due to the death of the insured individual a deduction is allowed, not to exceed $1,500, for the cost of the deceased individual's last illness and burial if these costs were not otherwise insured.

Owners of life insurance policies - OSIPM only

Burial insurance that generates a cash surrender value is treated in the same manner that this rule treats life insurance (see OAR 461-145-0320).

When the ownership or beneficiary of a life insurance policy has been irrevocably assigned and designated for burial, it is treated as a burial arrangements and/or burial fund and is not counted towards the $1,500 life insurance limit (see OAR 461-145-0040). For example, an individual has an arrangement made, such as a funeral agreement with a licensed funeral provider, burial insurance, or a burial trust designating to a funeral director as the beneficiary.

The value of a life insurance policy is treated as follows:

The total cash surrender value of life insurance policies owned by the financial group is excluded if the total face value of all policies for the insured individual is less than or equal to $1,500. If the total face value of all policies for the insured individual is more than $1,500, the entire cash surrender value is counted as a resource to the owner of the policy. The total face value does not include dividend addition. A dividend accumulation must count as a resource even if the face value of the policy is excluded.

The face value of term life insurance policies that do not generate a cash surrender value is excluded and are not counted in determining if the $1,500.00 life insurance exclusion limit is exceeded.

The cash surrender value of a policy acquired through a viatical settlement is excluded.

Note: The cash surrender value (CSV) of a life insurance policy can be excluded if the ownership of the policy has been irrevocably assigned to a funeral home. If a funeral home is named as the irrevocable beneficiary (instead of an irrevocable transfer of ownership), the policy can only be excluded if the assignment contains specific language that prevents the owner of the policy from accessing the cash surrender value of the policy by loan or policy cancellation.


47. Loans and Repayment of Loans

A loan is a debt that the borrower must repay.

This section covers proceeds of loans, loan repayments, and interest earned by a lender. If the proceeds of a loan are used to purchase an asset, the asset is evaluated under the policy outlined in the other sections of this manual. The following policy applies to cash loans.

The proceeds of a home equity loan or reverse-annuity mortgage are considered bona fide agreements (see below for treatment).

In all programs, educational loans are treated according to the policy on educational income.

For loans that a member of the financial group receives as a borrower:




For loans that a member of the financial group makes as a lender:

OSIPM (standard living arrangement)

OSIPM (non-standard living arrangement)


Note: Please contact the APD Medicaid financial policy unit for assistance with the treatment of loans. Click here for contact info.


48. Lodger Income

A lodger is an individual living with a client who:

Lodger income is the amount a lodger pays the filing group for either the room, or room and board in the filing group's primary residence (i.e. the client is renting out a room in their home).

Lodger income is treated as unearned income and can be reduced by the certain expenses.

The allowable expenses are prorated based on the number of rooms for rent compared to the number of rooms in the home (excluding bathrooms, but including attics and basements if they have converted to living spaces). The allowable expenses include:

Lodger income is generally not treated as self-employment unless the filing group is in the business of renting out rooms (such as with a commercial boarding house or a bed and breakfast).



49. Manufactured and Mobile Homes

Manufactured and mobile homes that are the individual's home are treated as a home (see 461-145-0220). Otherwise they would be treated as real property (see 461-145-0420) or income-producing property (see 461-145-0252), depending on the use.


50. Military Income

This policy is regarding military pay and allowances of a member of a uniformed service. This income is treated as follows:

Military income is counted as earned income of the military member's financial group, except that only the portion of military pay and allowances made available to the financial group is counted as unearned income if the member is not included in the filing group.


51. Mineral Rights

Mineral rights represent ownership interest in natural resources such as coal, oil, or natural gas, which normally are extracted from the ground.

If the individual owns the property to which the mineral rights pertain, the current market value of the property is assumed to include the value of the mineral rights and is treated as real property, (see OAR 461-145-0420).

If the individual does not own the land where the mineral rights pertain, the current market value of the mineral rights is counted as a resource.

Income received from mineral rights, including compensation paid to the owner for the use or lease of property or natural resources, is considered royalty income, (see OAR 461-145-0108).


52. Motor Vehicle - NOT QMB/SMB/SMF

The value of disability-related apparatus, optional equipment, or low mileage is not considered in determining the fair market value of an automobile, truck, or van. The fair market value of an automobile, truck, or van is presumed to be the "average trade-in value" established in the NADA Used Car Guide. If the vehicle is not listed in the NADA Used Car Guide, the "average trade-in value" established in the Kelley Blue Book is used. If the vehicle is not listed in the NADA Used Car Guide and Kelley Blue Book, the "average trade-in value" established in a similar publication is used. A client may rebut the presumption with a statement from a car dealer, mechanic, or other reliable source. If the vehicle is not listed in the NADA Used Car Guide, Kelley Blue Book, and a similar publication, the estimate of the value by the client may be accepted unless it appears questionable, in which case additional evidence of the value is required.

The total value of a vehicle selected by the financial group is excluded if it is used for transportation of the client or a member of the client's household.

The total equity value of any vehicle not excluded above and all other vehicles is counted as a resource.

Note: Examples of vehicles that would not be excluded would be a vehicle that nobody drives because it is not licensed and/or insured or a vehicle for sale on a consignment lot.

In the EPD programs, if a vehicle was purchased as an employment and independence expense or with moneys from an approved account, the total value of the vehicle is excluded.


53. National and Community Services Trust Act (NCSTA), including AmeriCorps (other than AmeriCorps VISTA)

The National and Community Service Trust Act (NCSTA) of 1993 (P.L. 103-82) amended the National and Community Service Act (NCSA) of 1990 (P.L. 101-610) that established a Corporation for National and Community Service. The Corporation administers national service programs providing living allowance, educational award, child care and in-kind benefits.

These payments are excluded. This also includes:


54. Older Americans Act

Benefits under Title III of the Older Americans Act of 1965 (Nutrition Program for the Elderly) are excluded.

A wage or salary paid under Title V of the Older Americans Act of 1965 is considered earned income. Payments under Title V that are not a wage or salary are excluded.

Note: Organizations receiving Title V funds are: Green Thumb, Experience Works, American Association of Retired Persons, National Association for Spanish-Speaking Elderly, National Council on Aging, National Council on Black Aging, National Council of Senior Citizens, National Urban League, U.S. Forest Service. In Oregon, some seniors working for Easter Seals may also be paid using Title V funds. Confirm the funding source before excluding the income.


55. Pension and Retirement Plans

Pension and retirement plans include the following:

Payments the financial group receives from pension and retirement plans are treated as follows:

An annuitized retirement plan authorized by section 408 of the Internal Revenue Code described above purchased by the spouse is not considered a retirement plan and is treated in accordance with OAR 461-145-0020 and OAR 461-145-0022.

Except for QMB/SMB/SMF, and except for an annuity purchased by an individual with funds from a retirement plan authorized by section 408 of the Internal Revenue Code described above:

See OSIPM D.4 and QMB D.3 about changes to the requirement of benefit group members to pursue payments from pension or retirement plans effective July 1, 2016.

The equity value of an annuitized retirement plan authorized by section 408 of the Internal Revenue Code described above is excluded as a resource if it meets the payout requirements in the annuity section of this worker guide. Otherwise, the equity value is counted as a resource.

For individuals in a standard living arrangement, the equity value of pension and retirement plans owned by a non-applying spouse or parent (see OAR 461-001-0000) is excluded as a resource for OSIPM. Dividends and interest earned on pension funds owned by a non-applying spouse or parent are excluded as income in the OSIPM and QMB programs.

Note: Clients who choose to begin receiving payments from a retirement plan so that it will not be counted as a resource, should seek financial advice on the Internal Revenue Code Section 72(t). When the client arranges equal periodic payments over the life expectancy, this tax code allows access to the retirement funds early without incurring a 10% tax penalty.

In order for the PERS member to claim the increased payments, he or she will need to send a copy of the deceased beneficiary’s death certificate and a letter to PERS requesting the “age 80 increase.”  If eligible, the monthly PERS payments will be increased and there may be a retroactive payment issued.

In addition, when a PERS member dies, the surviving spouse or other beneficiary may be entitled to PERS benefits.  Within 90 days of the PERS member’s death, the spouse or other beneficiary should contact PERS to inquire about eligibility for payments or continued health insurance coverage. 

The contact information for PERS is as follows:

PERS Headquarters
P.O. Box 23700
Tigard, OR 97281-3700
Toll free:  1-888-320-7377
Fax:  503-598-0561


56. Personal Belongings

Personal belongings are such items as household furnishings, clothing, heirlooms, keepsakes, and hobby equipment.

The value of personal belongings is excluded.


57. Personal Injury Settlement

For all programs, treat personal injury settlements as follows:

This policy does not apply to workers compensation payments.


58. Plan for Self-Support

A plan for self-support allows a client to retain a part of his or her assets for a specific period of time so they can meet specific occupational goals. Social Security Administration may establish a plan for self-support with SSI recipients. APD may also establish a plan for self-support OSIPM and QMB/SMB/SMF clients who meet disability criteria (established by SSA or PMDDT) but are not eligible for SSI (see OAR 461-135-0708).

Assets listed in an approved plan for self-support are excluded.


59. Program Benefits

Treat OSIP (except OSIP-IC), Post-TANF, REF, SFPSS, TANF, and tribal-TANF payments as follows:

REF and TANF client incentive payments are treated as follows:

Exclude payments or benefits from the following programs:

Treat JOBS Plus wages received after the individual's last month of work under a TANF-PLS JOBS Plus agreement as earned income (see OAR 461-145-0130)

Payments from OSIP-IC and funds held in a contingency fund are excluded.


60. Qualified Partnership Policy (OSIPM only)

When a client in a non-standard living arrangement applies for OSIPM, exclude a resource amount equal to the insurance payments received under a qualified partnership policy (QPP), as of the initial month of eligibility, unless the policy was purchased in a state that does not participate in reciprocity.

The exclusion:

(see WG.10 for additional information)


61. Radiation Exposure Compensation Act

Radiation Exposure Compensation Act payments are issued to compensate individuals for injuries or deaths resulting from exposure to radiation from nuclear testing or uranium mining. For all programs, exclude these payments.


62. Railroad Retirement Payments

Railroad Retirement payments made by the Railroad Retirement Board are counted as unearned income.


63. RARE

The Research Assistance for Rural Environments (RARE) is an AmeriCorps program administered through the University of Oregon. The program assists rural communities in their efforts to improve their economic, social and environmental conditions. Local communities request the assistance of this program and provide part of the funding. The program is supported through grants from various federal and state agencies.

RARE participants are graduate-level people who reside in the local community. They work in this program for 11 months and receive monthly living stipend and medical health insurance.

The monthly stipends are treated as AmeriCorps benefits and excluded.


64. Real Property- NOT QMB/SMB/SMF

For purposes of this rule, manufactured and mobile homes and floating homes are treated in the same manner as real property.

The applicant has the burden of proof of establishing the fair market value of real property. Fair market value may be established by any methodology determined to accurately reflect the fair market value of the real property, including the provision of an appraisal or comparative market analysis performed by an impartial individual who is certified or licensed in the applicable jurisdiction.

Sometimes tax assessor records are not the best way to determine fair market value. For example, current property tax records may overvalue property that has deteriorated.  An appraisal may reflect a more realistic property value.  Alternatively, property tax records may sometimes undervalue property, such as homes, farmland, and timberland.  If property is appraised at or sells for more than the tax assessor’s listed current market value then the most accurate property value is the greater of the appraisal’s value or what it sold for. 

If property sells for less than either the tax assessor’s current market value or an appraisal’s value, then that is a red flag to investigate why a sale was for less than fair market value.  Sales or transfers of property for less than fair market value are potentially disqualifying transfers.  Generally, the following methods can help to accurately determine fair market value:

Treat real property that is not income-producing or the financial group's home as follows:

Note: A good-faith effort to sell property includes listing the property for sale in the local newspaper, putting a "For Sale" sign on the property, and/or listing the property with a real estate company.

The treatment of real property that is income-producing is covered in income-producing property.

The treatment of the home of the financial group is covered in the policy on homes.


65. Recreational Vehicles - NOT QMB/SMB/SMF

A recreational vehicle includes:

The equity value of recreational vehicles is counted as a resource.


66. Refunds and Rebates

Except for QMB/SMB/SMF, count any refund amount remaining after the month of receipt as a resource. See rule 461-145-0530 for information on tax refunds.


67. Reimbursement

A reimbursement is money or in-kind compensation provided specifically for an identified expense.

For the treatment of USDA meal reimbursements, see 461-145-0570.

The reimbursement of a business expense for a self-employed client is treated as self-employment income.

Reimbursements are treated as follows:



68. Resettlement and Placement Grants

A Resettlement and Placement (R & P) grant is a payment made by the United States Department of State through national refugee resettlement agencies to local resettlement agencies, refugee sponsors and refugees. The R&P grants are provided to the resettlement agencies to help with the costs of initial resettlement of refugees in the United States. The resettlement agencies provide a part of this grant to refugees, usually in their first month after arrival, for their initial resettlement needs, and not for ongoing living expenses.

R & P grants determined to be available to the refugee case are considered unearned income.



69. Sale of a Resource

For grandfathered OSIPM clients (see OAR 461-135-0771) refer to OAR 461-145-0460.

Proceeds from the sale of a resource other than a home


Proceeds from the sale of the home of the financial group

Note: See rule 461-145-0240 for information on how to treat the proceeds from a resource sold on contract.


70. Shelter-in-Kind Income

Shelter-in-kind (see OAR 461-001-0000) is when an agency or person outside the financial group provides the financial group's shelter, or makes a payment to a third party for some or all of the group's shelter costs.

Shelter-in-kind does not include temporary shelter provided by a domestic violence shelter, homeless shelter, residential alcohol and drug treatment facilities or situations where no shelter is being provided, such as sleeping in a doorway, park or bus station.



71. Social Security Benefits

For the purposes of this section, a payment is retroactive if it is issued in any month after the calendar month for which it is intended.

Social Security benefits (SSB) are treated as follows:


72. Social Security Death Benefit

Money remaining from Social Security death benefits after the payment of burial costs is treated as lump-sum income.


73. Spousal Support

Spousal support is income paid (voluntarily, per court order or per administrative order) by a separated or divorced spouse to a member of the financial group.

Spousal support is counted as unearned income. Do not allow spousal support paid by the group as an income deduction, except as provided in 461-160-0620.


74. SSI

SSI payments are not counted as income in the traditional sense for the individual receiving SSI; instead, they are considered inasmuch as the receipt of SSI benefits results in assumed eligibility for OSIPM and QMB-BAS.

Otherwise, SSI received by individuals in the financial group is counted as unearned income.

For OSIPM only (and only for those not assumed eligible), a retroactive SSI payment is excluded as a resource for nine months after the month of receipt. After the nine-month period, any remaining amount is a countable (see OAR 461-001-0000) resource. For the purposes of this section, a payment is retroactive if it is issued in any month after the calendar month for which it is intended. This would only apply to someone who receives a retroactive payment during a time when he/she is no longer receiving ongoing SSI benefits (again, not assumed eligible).


75. Stocks, Bonds and Other Securities - OSIPM and QMB-DW

Except as provided in the paragraph below, the equity value (see OAR 461-001-0000) of mutual funds, and, securities (including stocks, bonds, educational savings bonds), and certificates of deposit (CDs), is counted as a resource. Interest and dividends on these items are excluded as income (See OAR 461-145-0108).

The value of a savings bond issued by the United States Department of the Treasury is excluded during the minimum retention period.


76. Strikers' Benefits

Strikers' benefits are payments made to strikers by their union, whether or not based on the striker's participation in picketing.

Count strikers' benefits as unearned income.


77. Tax Refund - NOT QMB/SMB/SMF

Income tax refunds and property tax refunds, including Elderly Rental Assistance (ERA) are counted as a resource.



78. Ticket to Work

Ticket to Work is a Social Security Program mandated under the Ticket to Work and Work Incentives Improvement Act of 1999. The intent is to enable social security beneficiaries to obtain, regain or maintain employment and to reduce their dependency on cash assistance.

Ticket to Work is for most Social Security Disability (SSD) and Supplemental Security Income (SSI) clients who are between age 18 and 65. The program is voluntary. Recipients may use the “ticket” to obtain vocational rehabilitation, employment or other support services from an approved provider of their choice to help them to go to work and achieve their employment goals. The recipient may be placed in on-the-job training or in school.

Most recipients participating in the Ticket to Work program are not receiving money from SSA for Ticket to Work. Instead, SSA is sending payments to the provider to reimburse the provider for their costs to provide the services. The recipient may continue to get SSD or SSI while in the training, etc. They may be paid a wage when work begins. They lose SSD or SSI when their income exceeds the allowable limits for SSD or SSI.

Some recipients of Ticket to Work will receive a stipend or training allowance. The stipend is counted as unearned income.

Count the income from employment as earned income. Count SSD or SSI as unearned income.


79. Transfer on Death Deed

The transfer will not supersede recovery by the Estates Administration Unit


80. Trusts

Trust funds are money, securities or similar property held by a person or institution for the benefit of another person.

For QMB/SMB/SMF, trust funds are excluded as a resource and distributions from trusts which benefit an individual are counted as unearned income.  The rest of this section applies to OSIPM.

Trusts other than special needs trusts, income cap trusts, and pooled trusts.

Special needs trust

Special needs trusts are not considered in determining eligibility for OSIPM.

A special needs trust is characterized by all of the following:

Income cap trusts established between October 1, 1993 and March 31, 1995

This applies to trusts established between October 1, 1993 and March 31, 1995 for the benefit of the client and containing only the current and accumulated income of the client. The accumulated amount remaining in the trust shall be paid directly to the state upon the death of the client up to the amount of medical benefits provided on behalf of the client. The trust is the total income in excess of the income standard for OSIPM. The remaining income not deposited into the trust shall be available for the following deductions in the order they appear prior to applying the patient liability:

Income cap trusts established on or after April 1, 1995

These trusts are established for the benefit of the client whose income is above 300 percent of the full SSI standard and containing the current and accumulated income of the client. The accumulated amount remaining in the trust shall be paid directly to the state upon the death of the client up to the amount of medical assistance provided on behalf of the client. The trust contains all of the client's income. The income deposited into the trust shall be distributed monthly in the following order:

Note: If there is an accumulated excess amount equal to or more than the transfer of assets divisor, a disqualification should be calculated.

For more information on trusts, see OSIP WG.5.

Pooled trusts

Pooled trusts are not considered in determining eligibility for OSIPM (with one exception below) as long as they meet the following criteria:

For OSIPM clients in a non-standard living situation, if the client is age 65 or older when the trust is funded or a transfer is made to the trust, the transfer may constitute a disqualifying transfer of assets under 461-140-0210 and following.


81. Unemployment Compensation Benefits

Unemployment compensation benefits are treated as follows:


82. Uniform Relocation Act

Reimbursements from the Federal Uniform Relocation Assistance Act (42 U.S.C. 4621 - 4625) and from the Real Property Acquisition Policies Act of 1970  (42 U.S.C. 4651 - 4655) are excluded.


83. USDA Meal Reimbursement

USDA meal reimbursements are cash reimbursements for family day care providers who serve snacks and meals. The reimbursements are made by the Department of Education and the amount of the reimbursement is determined by family size and income.

USDA meal reimbursements to child care providers for children in their care are counted as self-employment income.

The portion of USDA meal reimbursements made for children in the filing group is excluded.

Child care providers often have young children of their own who are present at the same time as children in care. When the provider receives the USDA meal reimbursement, they submit the voucher for both the children in care and their own children who were present for the snacks and meals. Exclude the part of the meal reimbursement for the provider's own children as follows:

Note: Family day care providers can exclude the cost of meals they provide. See 461-145-0920 for more information.


84. Veterans' Benefits


Code disability and Aid and Attendance benefits in ACCESS as Veteran benefits and retirement benefits as Military pension.

Veteran benefits – The N/R Type will be blank when you bring it down after clicking Change N/R List during integration. Enter UME or VET based on the individual's situation as indicated below.

Military Pension – the N/R Type will be blank when you bring it down after clicking Change N/R List during integration, so you must manually enter VET.


Treat veterans' benefits, other than Aid and Attendance, educational, and housebound benefits as follows:

Treat veterans' Aid and Attendance and housebound payments as follows:

Treat educational benefits from the Veterans Administration according to rule 461-145-0150.

The following payments are excluded:

A subsistence allowance from a training and rehabilitation program of the United States Veterans Administration is treated as unearned income.

Vocational rehabilitation payments: 461-145-0585

85. Victims' Assistance

Payments to victims of Nazi persecution covered by Public Law 103‑286 and payments to victims of crime under 42 U.S.C. 10602 (The Crime Act of 1984) are excluded as income, and amounts retained are excluded as a resource as long as the amounts are not commingled with other funds.

For other types of victims' assistance:


86. Vocational Rehabilitation Payment

Except for benefits from the United States Veterans Administration:

Benefits from the United States Veterans Administration are treated as provided in the section on Veterans' benefits.


87. WIA

Treat Workforce Investment Act (WIA) (see OAR 151-010-0020) payments made under Title I-B as follows:


88. Workers' Compensation

For workers' compensation payments received monthly or more frequently, count as unearned income.

All other workers' compensation payments are counted as periodic or lump-sum income.


89. Work-Related Capital Assets, Equipment and Inventory - Not QMB/SMB/SMF

Capital asset means property that contributes toward earning self-employment income, including self-employment income from a microenterprise (see OAR 461-001-0000), either directly or indirectly. A capital asset generally has a useful life of over one year and a value, alone or in combination, of $100 or more.

Inventory means goods that are in stock and available for sale to prospective customers.

Work-related equipment means property essential to the employment or self-employment of a financial group member. Examples are a tradesman's tools, a farmer's machinery, and equipment used to maintain an income-producing vehicle.

Capital assets, inventory, and work-related equipment are excluded.

The rule specifically states that inventory is only excluded as long as the client is engaged in self-employment activities; however, if the client is not engaged in self-employment activities, property no longer meets the definition of a capital asset or work-related equipment and would be treated according to the specific rule which covers the type of property.

For example, a truck used in Larry's landscaping business would be excluded as a capital asset as long as he's in business. If Larry closes his business, the truck would be no longer be defined as a capital asset; it would be considered a motor vehicle and treated according to OAR 461-145-0360.


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