C Example Irrevocably and Periodically Assigned Income

Mrs. Addams is an ALTCS customer.  She irrevocably assigns her pension payments for January and February of this year to her adult child. 

Since only two months of the pension payments were assigned, the payments are considered constructively received for ALTCS.  The payments for January and February are counted as income for Mrs. Addams just as if she had actually received them.