# 1 Tex. Admin. Code § 358.333: 1 TAC § 358.333. Treatment of Employment-and Retirement-Related Annuities, DIVISION 2. RESOURCES

> Texas · Regulations · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_TX_TAC_T1_P15_C358_S358_333

## Section

- **Citation:** 1 Tex. Admin. Code § 358.333
- **Heading:** 1 TAC § 358.333. Treatment of Employment-and Retirement-Related Annuities, DIVISION 2. RESOURCES
- **Jurisdiction:** Texas
- **Kind:** Regulations
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** Texas Administrative Code / Title 1 ADMINISTRATION / Part 15 TEXAS HEALTH AND HUMAN SERVICES COMMISSION / Chapter 358 MEDICAID ELIGIBILITY FOR THE ELDERLY AND PEOPLE WITH DISABILITIES / 1 TAC § 358.333

## Text

(a) In this section:
(1) an employment-related annuity means an annuity that provides a return on prior services, as part of or in a similar manner to a pension or retirement plan; and
(2) a retirement-related annuity means an annuity purchased by or on behalf of an annuitant in an institutional setting.
(b) An employment-related annuity or a retirement-related annuity established before February 8, 2006, is not a countable resource. Income from such an annuity is treated in accordance with
20 CFR §§416.1120
- 416.1124.
(c) An employment-related annuity established or having a transaction on or after February 8, 2006, is not a countable resource. Income from such an annuity is treated in accordance with
20 CFR §§416.1120
- 416.1124.
(d) A retirement-related annuity with a purchase or transaction date on or after February 8, 2006, is not a countable resource, if the annuitant's income eligibility is determined under the special income limit. Income from such an annuity is treated in accordance with
20 CFR §§416.1120
- 416.1124, if the annuity:
(1) is an annuity described in subsection (b) or (q) of §408 of the Internal Revenue Code of 1986; or
(2) is purchased with proceeds from:
(A) an account or trust described in subsection (a), (c), or (p) of §408 of the Internal Revenue Code of 1986;
(B) a simplified employee pension (within the meaning of §408(k) of the Internal Revenue Code of 1986; or
(C) a Roth IRA described in §408A of the Internal Revenue Code of 1986.

## Nearby sections

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_TX_TAC_T1_P15_C358_S358_333. Check the current official text before relying on it. Not legal advice.