Initial Prorated Entitlement (IPE) are treated in a different manner than other cash benefits. When determining net income treat IPE benefits as follows.
Initial Prorated Entitlement
Consider the IPE cash benefit as follows:
- Any part of the IPE that covers a month(s) prior to the month of expected receipt of the IPE is an asset.
- The part of the IPE that covers the month of its expected receipt is income for that month.
- That part of the IPE that covers a month(s) following the month of expected receipt is income for the month(s) it is intended to cover.
If the IPE amount or the fiscal month of receipt cannot be anticipated, review the effect of the IPE once it is authorized.
An IPE that covers the needs of a new unit member is the unit's income/asset and not the new member's income/asset.