Rule 23-104-8.14 - Netherlands WUV Payments to Victims of PersecutionA. These payments are defined as follows: 1. Payments by the Dutch Government to Dutch/non-Dutch persons in WWII, who were victims of persecution due to religion, race, beliefs or homosexuality and are presently suffering from disabilities and illnesses as a result of that persecutionB. These payments are treated as follows: 1. WUV payments are excluded from income.2. Interest earned on unspent WUV payments is excluded from income effective July 2004.23 Miss. Code. R. 104-8.14
Social Security Act §1902 (r)(2); 42 CFR §435.601(b) (Rev 1994).