Mississippi Administrative Code
Title 23 - Division of Medicaid
Part 103 - Resources
Chapter 6 - Annuities
Rule 23-103-6.2 - Treatment of Annuities Purchased prior to 2/8/2006
Current through September 24, 2024
A. An annuity purchased before February 8, 2006, by or for an individual using that individual's assets will be considered a transfer of assets unless both of the following are met:
B. An annuity that meets the criteria above will be excluded as a resource and the income paid by the annuity counted as income to the annuitant.
C. An annuity that does not meet the required conditions is a transfer of assets if purchased during the look back period. The income produced by the annuity counts as income to the annuitant during the transfer penalty period and the full payment period of the annuity.
Social Security Act §1917(d); Omnibus Reconciliation Act of 1993 (OBRA-93) § 13611 (Rev. 1993).