Recent Activity Concerning the Sole Benefit Rule and
Compensation of Family Members
On May 17th, 2012, POMS SI 01120.201F.2 was revised with a focus on redefining the “sole benefit of” rule within a self-settled trust, with a special focus on compensation made to family members. Subsequently, in January 2013, the Social Security Administration removed the language that was added only 7 months earlier, with no explanation. And on May 15, 2013, the Social Security Administration issued…
