Trade Readjustment Allowances are considered exempt as income only if the person receiving the benefits is in an education or training program. Accept the person's statement that they are in an education or training program. The benefits are issued by the Illinois Department of Employment Security (IDES). The stub looks like an Unemployment Benefit stub except that the title "TRA Benefit Payment Stub and Explanation" is at the top. The benefits are also identified by an explanation provided under the payment information box. Trade Readjustment Allowances do not appear on AWVS (PF3). Use code 521 when TRA benefits are budgeted.