Trust Table

Trusts Created on or after August 11, 1993.

Trust was created by the client or spouse using their own assets.

TYPE	AVAILABLE ASSET	INCOME COUNTED?	TRANSFER OF ASSETS	LOOK BACK PERIOD
Revocable	Entire trust available	Payments to or for benefit of client or spouse counted as income.	Payments to others do not benefit client or spouse are transfers.	60 months.
Irrevocable. Payments can be made from all or from some part of the trust.	Portion from which payments can be made is available.	Payments to or for benefit of client or spouse counted as income.	Payments from available portion to others, which do not benefit client or spouse, are transfers.	36 months for transfer from available portion.
Irrevocable. Payments cannot be made from either all or some portion of trust.	Portion from which payments can not be made is not available.		Portion which has been made unavailable is a transfer.	60 months from the portion made unavailable.