Glossary D-words (MAM)

____________________________________________________________

Deduction - The amount subtracted from case income which represents an expense that has been made or must be made by an assistance group member or an individual whose income is counted when determining eligibility. Also known as an allowable deduction.

Deemed Income - income considered to be available for use regardless of actual receipt.

Deemed Individual Retirement 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 or the amount of assistance.

Dwelling - A housing unit that:

. is an individual's principal residence;

. has its own living facilities, including provisions for sleeping, eating, and sanitation; and

. has one postal address.