Current through December 10, 2024
Rule 23-104-7.44 - Death BenefitsA. This type of income is defined as follows:1. A death benefit is something received as the result of another's death. a) Examples include: 1) Proceeds of life insurance policies received due to death of the insured;2) Lump sum death benefits from SSA;5) Inheritances in cash or in kind;6) Cash or in-kind gifts given by relatives, friends, or a community group to "help out" with expenses related to death.B. This type of income is treated as follows: 1. Death benefits are counted as income to the extent the total amount exceeds the expenses of the deceased person's last illness and burial paid by the recipient of the benefit.2. Death benefits that are not income are also not a resource for one calendar month following the month of receipt. If retained into the second month following receipt, they are countable resources.23 Miss. Code. R. 104-7.44
Social Security Act §1902 (r)(2); 42 CFR §435.601(b) (Rev 1994).