Glossary D-words SR 08-17 Dated 02/06

Deduction - An amount subtracted from case income which represents an expense that has been or must be paid by an assistance group member or other person whose income is counted in the determination of eligibility.

Deemed Individual Retirment Account under a Qualified Employer Plan - a separate account or annuity existing under an employer's established plan, which allows employees to make voluntary contributions. Established plans that meet the following criteria are considered a qualified employer plan:

- An employer-provided pension, profit-sharing, or stock/bond bonus plan created for the exclusive benefit of employees or their beneficiaries;

- A qualified employee annuity plan purchased by an employer for the benefit of the employee;

- An annuity plan provided by a 501(c)(3) tax-exempt organization, a public school, or created for the -benefit of self-employed ministers; or

- A deferred compensation plan (457b) maintained by a state, a political subdivision of a state, or an agency or instrumentality of a state or political subdivision of a state.

Disabled person - An individual who is prevented from working because of physical or mental impairment, disease, vision loss, or a combination of these conditions.

Disregard - An amount subtracted from individual or case income which is retained by the individual and is not counted in the determination of eligibility.