Essential property excluded regardless of value or rate of return · US Social Security Administration, POMS SI 01130.501
US Supplemental Security Income operational guidance. Property essential to self-support that is used in a trade or business is excluded from resources regardless of value or rate of return, effective 1 May 1990, if it is in current use or there is a reasonable expectation that the use will resume. The section does not classify a private-company shareholding. It does not answer a UAE founder’s benefits, tax, or household support. The related handbook section returned 403 and is not cited.