Idaho Admin. Code r. 16.03.05.839
Current through September 2, 2024
A trust established wholly or partly from the participant's assets is an asset transfer. Assets transferred to a trust on or after August 11, 1993 are subject to the asset transfer penalty, regardless of when the trust was established. If the trust includes assets of another person, the asset transfer penalty applies to the participant's share of the trust.
Idaho Admin. Code r. 16.03.05.839