OAR 461-145-0270. Inheritance

(1) An inheritance may be received in the form of monies, property, or other assets. (2) An inheritance is treated as follows: (a) A noncash inheritance is treated according to the policy for the specific type of asset inherited. (b) A cash inheritance is counted as periodic or lump-sum income (see OAR 461-140-0110 and 461-140-0120).