Mississippi Administrative Code
Title 23 - Division of Medicaid
Part 104 - Income
Chapter 7 - Sources and Treatment of Unearned Income
Rule 23-104-7.45 - Inheritances

Universal Citation: MS Code of Rules 23-104-7.45

Current through September 24, 2024

A. This type of income is defined as follows:

1. An inheritance is cash, a right or a noncash item(s) received as the result of someone's death. An inheritance is a death benefit.

B. This type of income is treated as follows:

1. Until an item or right has a value (i.e., can be used to meet the heir's need for food or shelter), it is neither income nor a resource.

2. The inheritance is income in the first month it has a value and can be used.

3. An inheritance is not income to a person if the inheritance is something that was considered that person's resource (either as a member of an eligible couple or through deeming of resources) immediately before the death.
a) The proceeds of a life insurance policy were not a resource before the death.

Social Security Act §1902 (r)(2); 42 CFR §435.601(b) (Rev 1994).

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