MA1402

Check the case file to determine if the trust has been previously reviewed.

Was the trust previously reviewed?

• If YES, continue to step 2.

• If NO, see How to Review and Refer a Trust for instructions.

Was the trust determined to be a Non-Grantor or Irrevocable Trust to which the customer did not have access to the funds and no funds are being provided?

• If YES, STOP. No further proof is required.

• If NO, continue to step 3.

Was the trust determined to be an Irrevocable or Non-Grantor Trust that provides income to the customer?

• If YES, request proof of income provided to the customer by the trust.

• If NO, continue to step 4

Was the trust still funded at the last determination?

• If YES, request proof of the current value of counted resources titled to the trust.

• If NO, request proof only when the customer reports a change in trust assets.

Check DocuWare to see if the trust was previously reviewed. Has the trust ever been reviewed?

• If YES, continue to step 2.

• If NO, see How to Review and Refer a Trust for instructions.

NOTE     For the initial review of trusts created more than one year ago, request only the account statement for the month in which the trust account was opened and the last twelve months of statements. For trusts created one year ago or less, request all account statements from the date the trust account was opened through the current month.

Request the following proof:

• Trust account statements from the last review to the current month;

NOTE     For Renewals with trusts that were not reviewed at the last renewal, request the last twelve months of statements.

• A new Anticipated Disbursements (DE-312/ DE-313) form;

• A written explanation for any entertainment/vocational, transportation, medical expenses, and new anticipated disbursements;

• Estimates for any new disbursements;

• Proof of the source of all deposits not previously reported;

• Receipts, billing statements, and invoices for disbursements made during the accounting period;

• Proof of any assigned assets that were not previously reported; and

• Proof of assets removed from the trust since the last review.

Did the customer return the requested proof?

• If YES, see How to Complete an Annual Accounting.

• If NO, process the case using the appropriate discontinuance reason.