DIVIDENDS (RESOURCES) (FSM)

____________________________________________________________

Dividends which are automatically reinvested to purchase additional stock and interest which is automatically added to a cash account.

Treatment: Consider the dividends or interest as part of the resource to which it was added, such as a quarterly interest payment of $3.00 that is added to previous $500 savings account balance. The total value of the savings account is now $503.

For information on dividends, interest, and royalties which are paid directly to an individual, see Part 511 Dividends .