Nazi Persecution Payments

Nazi Persecution Payments. A. These payments are defined as follows: 1. Payments made to individuals because of their status as victims of Nazi persecution include German Reparation payments and payments under provisions of the Nazi Persecution Victims Eligibility Act. B. These payments are treated as follows: 1. Payments from any source to individuals because of their status as victims of Nazi persecution are excluded from income and resources. 2. Interest on unspent payments on victims of Nazi persecution is excluded from income effective July 2004.