§ 3.261 Character of income; exclusions and estates.
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Title 38 CFR: Pensions, Bonuses, and Veterans' Relief › Chapter I: DEPARTMENT OF VETERANS AFFAIRS › Part 3: ADJUDICATION › Subpart A: Pension, Compensation, and Dependency and Indemnity Compensation › § 3.261: § 3.261 Character of income; exclusions and estates.
Text
The following factors will be considered in determining whether a claimant meets the requirements of §§ 3.250, 3.251 and 3.252 with reference to dependency, income limitations and corpus of estate:
(a)
Income.
Income
Dependency (parents)
Dependency and indemnity compensation (parents)
Pension; old-law (veterans, surviving spouses and children)
Pension; section 306 (veterans, surviving spouses and children)
See—
(1) Total income from employment, business, investments, or rents
Included
Included
Included
Included
§ 3.262(a).
(2) Income of spouse
......do
......do
Excluded
......do
§ 3.262(b).
(3) Earnings of members of family under legal age
......do
Excluded
......do
Excluded
§ 3.250(b)(2).
§ 3.252(e)(3).
(4) Earned income of child-claimant
Included
......do
(5) Gifts, including contributions from adult members of family:
Property
......do
Included
......do
......do
§ 3.262(k).
Money
......do
......do
......do
Included
(6) Value of maintenance by relative, friend, or organization
Excluded
Excluded
Excluded
Excluded
§ 3.262(c).
(7) Rental value of property owned by and resided in by claimant
......do
......do
......do
......do
(8) Charitable donations
......do
......do
Included
......do
§ 3.262(d).
(9) Family allowance authorized by service personnel
Included
Included
......do
Included
(10) Reasonable value of allowances to person in service in addition to base pay
......do
......do
......do
Included except as earned income of child-claimant
(11) Mustering-out pay
Excluded
......do
Excluded
......do
(12) Six-months' death gratuity
......do
Excluded
......do
Excluded
(13) Bonus or similar cash gratuity paid by any State based on service in Armed Forces of United States
Excluded
Excluded
Excluded
Excluded
allowances to person in service in addition to base pay
......do
......do
......do
Included except as earned income of child-claimant
(11) Mustering-out pay
Excluded
......do
Excluded
......do
(12) Six-months' death gratuity
......do
Excluded
......do
Excluded
(13) Bonus or similar cash gratuity paid by any State based on service in Armed Forces of United States
Excluded
Excluded
Excluded
Excluded
(14) Retired Serviceman's Family Protection Plan; Survivor Benefit Plan (10 U.S.C. ch. 73):
Retired Serviceman's Family Protection Plan (Subch. I):
Annuities
......do
......do
......do
......do
Refund (10 U.S.C. 1446)
Included
Included
Included
Included
Survivor Benefit Plan (Subch. II) (Pub. L. 92-425; 86 Stat. 706)
......do
......do
......do
......do
§ 3.262(e).
Annuity under § 653, Pub. L. 100-456
Included
Included
Excluded
Excluded
§ 3.262(r)
(15) Retirement pay received direct from service department
Included
......do
Included
......do
Included
......do
Included
......do
§ 3.262(e).
§ 3.262(h).
(16) Retirement benefits; general
......do
......do
......do
......do
§ 3.262(e).
(17) Social security benefits:
Old age and survivors', and disability insurance
Included
Included
Included
Included
§ 3.262(f).
Charitable programs
Excluded
Excluded
......do
Excluded
Lump-sum death payments
Included
......do
......do
......do
Supplemental security income
Excluded
Excluded
......do
......do
(18) Railroad Retirement benefits
......do
Included
Disability pension—Excluded Death pension—Included
Included
§ 3.262(g).
(19) Retirement pay waived under Federal statute
Excluded
Excluded
Excluded
......do
§ 3.262(h).
haritable programs
Excluded
Excluded
......do
Excluded
Lump-sum death payments
Included
......do
......do
......do
Supplemental security income
Excluded
Excluded
......do
......do
(18) Railroad Retirement benefits
......do
Included
Disability pension—Excluded Death pension—Included
Included
§ 3.262(g).
(19) Retirement pay waived under Federal statute
Excluded
Excluded
Excluded
......do
§ 3.262(h).
(20) Department of Veterans Affairs payments:
Pension
Excluded
Excluded
Excluded
Excluded
Compensation and dependency and indemnity compensation
......do
......do
......do
......do
World War I adjusted compensation
......do
Included
......do
Included
U.S. Government life insurance or national service life insurance for disability or death, maturity of endowment policies, and dividends, including special and termination dividends
Excluded
Excluded
Excluded
Excluded
Servicemembers' group life insurance
......do
......do
......do
......do
Veterans' group life insurance
......do
......do
......do
......do
Servicemembers' indemnity
......do
......do
......do
......do
Subsistence allowance (38 U.S.C. ch. 31)
Included
Included
Included
Included
Veterans educational assistance in excess of amounts expended for training (38 U.S.C. ch. 34)
......do
......do
......do
......do
Educational assistance (38 U.S.C. ch. 35)
Excluded
Excluded
Special allowance under 38 U.S.C. 1312(a)
Excluded
Included
......do
Included
Statutory burial allowance
......do
Excluded
......do
Excluded
Accrued
......do
Included, except accrued as reimbursement
......do
Included, except accrued as reimbursement
(21) Compensation (civilian) for injury or death
Included
Included
Included
Included
§ 3.262(i).
onal assistance (38 U.S.C. ch. 35)
Excluded
Excluded
Special allowance under 38 U.S.C. 1312(a)
Excluded
Included
......do
Included
Statutory burial allowance
......do
Excluded
......do
Excluded
Accrued
......do
Included, except accrued as reimbursement
......do
Included, except accrued as reimbursement
(21) Compensation (civilian) for injury or death
Included
Included
Included
Included
§ 3.262(i).
(22) Contributions by a public or private employer to a:
Public or private health or hospitalization plan for an active or retired employee
Excluded
Excluded
Excluded
Excluded
Retired employee as reimbursement for premiums for supplementary medical insurance benefits under the Social Security Program (Pub. L. 91-588; 84 Stat. 1580)
Included
Included
Excluded
Excluded
(23) Overtime pay; Government employees
Included
Included
Disability pension—Excluded. survivors pension—Included
Included
(24) Commercial life insurance; disability, accident, or health insurance, less payments of medical or hospital expenses resulting from the accident or disease for which payments are made
Included (as received)
Included (as received)
Included (special provision)
Included (as received)
§ 3.262(j).
(25) Commercial annuities or endowments
......do
Included (special provision)
......do
Included (special provision)
§ 3.262(j).
(26) Dividends from commercial insurance
Excluded
Excluded
Excluded
Excluded
(27) Insurance under Merchant Marine Act of 1936, as amended
Included
Included
Included
Included
(28) Reimbursement for casualty loss (Pub. L. 100-687)
Included
Excluded
Included
Included
§ 3.262(t)
Other fire Insurance
Excluded
Excluded
Excluded
Excluded
§ 3.262(t)
(29) Bequests, devises and inheritances:
Property
Included
Excluded
Included
......do
§ 3.262(k).
Money
......do
Included
......do
Included
Joint bank accounts
......do
......do
......do
Excluded
§ 3.262(k)(1).
(30) Profit from sale of property
Excluded
Excluded
Excluded
Excluded
§ 3.262(k).
(31) Jury duty or obligatory civic duties
......do
......do
......do
......do
Excluded
Excluded
§ 3.262(t)
(29) Bequests, devises and inheritances:
Property
Included
Excluded
Included
......do
§ 3.262(k).
Money
......do
Included
......do
Included
Joint bank accounts
......do
......do
......do
Excluded
§ 3.262(k)(1).
(30) Profit from sale of property
Excluded
Excluded
Excluded
Excluded
§ 3.262(k).
(31) Jury duty or obligatory civic duties
......do
......do
......do
......do
(32) Relocation payments (Pub. L. 90-448; Pub. L. 90-495)
......do
......do
......do
......do
§ 3.262(c).
(33) The following programs administered by the ACTION Agency:
Foster Grandparent Program and Older Americans Community Service Programs payments (Pub. L. 93-29; 87 Stat. 55)
......do
......do
......do
......do
§ 3.262(q)(1).
Volunteers in Service to America (VISTA), University Year for ACTION (UYA), Program for Local Services (PLS), ACTION Cooperative Volunteers (ACV), Foster Grandparent Program (FGP), and Older American Community Service Programs, Retired Senior Volunteer Program (RSVP), Senior Companion Program (Pub. L. 93-113; 87 Stat. 394)
......do
......do
......do
......do
§ 3.262(q)(2).
(34) The Service Corps of Retired Executives (SCORE) and Active Corps of Executives (ACE) administered by the Small Business Administration. (Pub. L. 93-113; 87 Stat. 394)
......do
......do
......do
......do
§ 3.262(q)(2).
(35) Income received under Section 6 of the Radiation Exposure Compensation Act (Pub. L. 101-426)
Excluded
Excluded
Included
Included
§ 3.262(t)
(36) Income received from income tax returns
Excluded
Excluded
Excluded
Excluded
§ 3.262(u)
(37) Other amounts excluded from income by statute
Excluded
Excluded
Excluded
Excluded
§ 3.262(v)
§ 3.279
1
The compensation received through a crime victim compensation program will be excluded from income computations 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.
62(u)
(37) Other amounts excluded from income by statute
Excluded
Excluded
Excluded
Excluded
§ 3.262(v)
§ 3.279
1
The compensation received through a crime victim compensation program will be excluded from income computations 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.
(b)
Deduction of amounts paid by claimant.
Deduction
Dependency (parents)
Dependency and indemnity compensation
Pension; old-law (veterans, surviving spouses, and children)
Pension; section 306 (veterans, surviving spouses, and children)
See
(1) Unusual medical expenses
Not authorized
Authorized
Not authorized
Authorized
§§ 3.262(b)(1) and (1).
(2) Veteran: just debts, expenses of last illness and burial
Not authorized
Authorized, except debts
Not authorized
Authorized
§§ 3.262(m) and (o).
(3) Veteran's spouse or child: expenses of last illness and burial
Not authorized
Not authorized
Not authorized
Authorized
§ 3.262(n).
(4) Parent's spouse: just debts; expenses of last illness and burial
Not authorized
Authorized
§ 3.262(o).
(5) Prepayment on real property mortgages after death of spouse (Pub. L. 91-588)
Not authorized
Not authorized
Not authorized
Authorized
§§ 3.262(k)(6).
(c)
Corpus of estate.
Dependency (parents)
Dependency and indemnity compensation
Pension; old-law (veterans, widows, and children)
Pension; section 306 (veterans, surviving spouses, and children)
See
Considered conditionally
Not considered
Not considered
Considered
§ 3.263.
[28 FR 31, Jan. 1, 1963, as amended at 29 FR 15205, Nov. 11, 1964; 31 FR 15632, Dec. 13, 1966; 33 FR 15286, Oct. 15, 1968; 36 FR 8446, May 6, 1971; 37 FR 6677, Apr. 1, 1972; 37 FR 7092, Apr. 8, 1972; 37 FR 21436, Oct. 11, 1972; 38 FR 872, Jan. 5, 1973; 38 FR 26804, Sept. 26, 1973; 38 FR 28826, Oct. 17, 1973; 40 FR 13305, Mar. 26, 1975; 40 FR 57459, Dec. 10, 1975; 41 FR 17386, Apr. 26, 1976; 42 FR 43834, Aug. 31, 1977; 57 FR 59298, Dec. 15, 1992; 58 FR 12174, Mar
31 FR 15632, Dec. 13, 1966; 33 FR 15286, Oct. 15, 1968; 36 FR 8446, May 6, 1971; 37 FR 6677, Apr. 1, 1972; 37 FR 7092, Apr. 8, 1972; 37 FR 21436, Oct. 11, 1972; 38 FR 872, Jan. 5, 1973; 38 FR 26804, Sept. 26, 1973; 38 FR 28826, Oct. 17, 1973; 40 FR 13305, Mar. 26, 1975; 40 FR 57459, Dec. 10, 1975; 41 FR 17386, Apr. 26, 1976; 42 FR 43834, Aug. 31, 1977; 57 FR 59298, Dec. 15, 1992; 58 FR 12174, Mar. 3, 1993; 58 FR 31909, June 7, 1993; 58 FR 33766, June 21, 1993; 59 FR 37696, July 25, 1994; 60 FR 2522, Jan. 10, 1995; 60 FR 18355, Apr. 11, 1995; 62 FR 51278, Sept. 30, 1997; 67 FR 49586, July 31, 2002; 68 FR 60852, Oct. 24, 2003; 70 FR 15591, Mar. 28, 2005; 76 FR 4248, Jan. 25, 2011; 83 FR 47268, Sept 18, 2018]
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