Citation Nr: 21027920 Decision Date: 05/07/21 Archive Date: 05/07/21 DOCKET NO. 19-09 673 DATE: May 7, 2021 ORDER Entitlement to pension benefits in excess of $1,291 per month from December 1, 2009 to December 31, 2009 is denied. Entitlement to pension benefits in excess of $315 per month from January 1, 2010 to January 31, 2010 is denied. Entitlement to pension benefits in excess of $80 per month from February 1, 2010 to January 31, 2011 is denied. Pension benefits in the amount of $365 per month are granted from February 1, 2011 to November 30, 2011. Pension benefits in the amount of $331 per month are granted from December 1, 2011 to January 31, 2012. Entitlement to pension benefits in excess of $359 per month from February 1, 2012 to November 30, 2012 is denied. Entitlement to pension benefits in excess of of $364 per month from December 1, 2012 to January 31, 2013 is denied. Entitlement to pension benefits in excess of $369 per month from February 1, 2013 to November 30, 2013 is denied. Entitlement to pension benefits in excess of $372 per month from December 1, 2013 to November 30, 2014 is denied. Entitlement to pension benefits in excess of 378 per month from December 1, 2014 to January 31, 2017 is denied. Entitlement to pension benefits in excess of 382 per month from February 1, 2017 to November 30, 2017 is denied. FINDINGS OF FACT 1. For the period from December 1, 2009 to December 31, 2009, the maximum annual pension rate (MAPR) that applied to a Veteran with one dependent child exceeded the Veteran's annualized income by approximately $15,493.00. 2. For the period from January 1, 2010 to January 31, 2010, the MAPR that applied to a Veteran with one dependent child exceeded the Veteran's annualized income by approximately $3,781.00. 3. For the period from February 1, 2010 to January 31, 2011, the MAPR that applied to a Veteran with one dependent child exceeded the Veteran's annualized income by approximately $966.00. 4. For the period from February 1, 2011 to August 31, 2011, the MAPR that applied to a Veteran with one dependent child exceeded the Veteran's annualized income by approximately $4,391.15. 5. For the period from September 1, 2011 to November 30, 2011, the MAPR that applied to a Veteran with one dependent child exceeded the Veteran's annualized income by approximately $4,386.35. 6. For the period from December 1, 2011 to January 31, 2012, the MAPR that applied to a Veteran with one dependent child exceeded the Veteran's annualized income by approximately $3,972.35. 7. For the period from February 1, 2012 to November 30, 2012, the MAPR that applied to a Veteran with one dependent child exceeded the Veteran's annualized income by approximately $3,786.35. 8. For the period from December 1, 2012 to January 31, 2013, the MAPR that applied to a Veteran with one dependent child exceeded the Veteran's annualized income by approximately $4,371.80. 9. For the period from February 1, 2013 to November 30, 2013, the MAPR that applied to a Veteran with one dependent child exceeded the Veteran's annualized income by approximately $4,431.80. 10. For the period from December 1, 2013 to November 30, 2014, the MAPR that applied to a Veteran with one dependent child exceeded the Veteran's annualized income by approximately $4,472.55. 11. For the period from December 1, 2014 to November 30, 2016, the MAPR that applied to a Veteran with one dependent child exceeded the Veteran's annualized income by approximately $4,536.45. 12. For the period from December 1, 2016 to January 31, 2017, the MAPR that applied to a Veteran with one dependent child exceeded the Veteran's annualized income by approximately $4,547.70. 13. For the period from February 1, 2017 to November 30, 2017, the MAPR that applied to a Veteran with one dependent child exceeded the Veteran's annualized income by approximately $4,584.90. CONCLUSIONS OF LAW 1. The criteria for an award of higher amounts of pension benefits for the period from December 1, 2009 to January 31, 2011 have not been met. 38 U.S.C. §§ 101, 1503, 1541; 38 C.F.R. §§ 3.2, 3.3, 3.23, 3.271, 3.272, 3.274, 3.275. 2. Resolving reasonable doubt in the Veteran's favor, the criteria for an award of pension benefits in the amounts of $365 per month from February 1, 2011 to November 30, 2011, and $331 per month from December 1, 2011 to January 31, 2012, have been met. 38 U.S.C. §§ 101, 1503, 1541; 38 C.F.R. §§ 3.2, 3.3, 3.23, 3.271, 3.272, 3.274, 3.275. 3. The criteria for an award of higher amounts of pension benefits for the period from February 1, 2012 to November 30, 2017 have not been met. 38 U.S.C. §§ 101, 1503, 1541; 38 C.F.R. §§ 3.2, 3.3, 3.23, 3.271, 3.272, 3.274, 3.275. REASONS AND BASES FOR FINDINGS AND CONCLUSIONS The Veteran served on active duty in the United States Army from March 1973 to July 1974. He also had service in a Reserve Component of the military. His decorations include the National Defense Service Medal. This matter comes to the Board of Veterans' Appeals (Board) on appeal from a January 2018 notification letter issued by a Department of Veterans Affairs (VA) Regional Office (RO). The January 2018 notification letter on appeal informed the Veteran that his non-service-connected benefits were reduced to $315 per month effective December 1, 2009; $314 per month effective September 1, 2011; $326 per month effective December 1, 2011; $359 per month effective February 1, 2012; $364 per month effective December 1, 2012; $369 per month effective February 1, 2013; $372 per month effective December 1, 2013; $378 effective December 1, 2014; and $0 effective February 1, 2017. In September 2018, the Veteran filed a notice of disagreement with the reduction of his pension benefits for the above-referenced periods. Based on further information received from the Social Security Administration (SSA), a July 2020 VA notification letter informed the Veteran that his non-service-connected pension benefits were adjusted to $1,291 per month effective December 1, 2009; $315 per month effective January 1, 2010; $80 per month effective February 1, 2010; $315 per month effective February 1, 2011; $314 per month effective September 1, 2011; $326 per month effective December 1, 2011; $359 per month effective February 1, 2012; $364 per month effective December 1, 2012; $369 per month effective February 1, 2013; $372 per month effective December 1, 2013; $378 effective December 1, 2014; and $382 per month effective February 1, 2017. Based on the foregoing, the Board will now evaluate whether the latter pension amounts as listed in the July 2020 VA notification letter were properly calculated. The Board notes that the July 2020 VA notification letter adjusted the Veteran's non-service-connected pension benefits for later periods (starting December 1, 2017). However, the Veteran did not disagree with the adjustment to his non-service-connected benefits for the periods starting December 1, 2017. In this regard, his September 2018 notice of disagreement addressed the period from December 1, 2009 to November 30, 2017. As such, the Board does not have jurisdiction to address whether the adjustment of his non-service-connected benefits for the period starting December 1, 2017, and, therefore, this period is not before the Board on appeal. Stated differently, the relevant appeal period in this case is from December 1, 2009 to November 30, 2017. In April 2020, the Board remanded the issue currently on appeal to the agency of original jurisdiction (AOJ) for additional development. After taking further action, the AOJ confirmed and continued the prior denial and returned the case to the Board. See August 2020 supplemental statement of the case. Entitlement to higher pension benefit amounts from December 1, 2009 to November 30, 2017 The Veteran asserts that VA incorrectly adjusted his nonservice-connected pension benefits for the period from December 1, 2009 to November 30, 2017. Pursuant to 38 U.S.C. § 1521(a), non-service-connected disability pension is a benefit payable to a veteran of a period of war who is permanently and totally disabled from non-service-connected disability not the result of his own willful misconduct. A veteran is entitled to pension only if his income is not in excess of the applicable MAPR, as specified at 38 C.F.R. § 3.23 and changed periodically, as reported in the Federal Register. See 38 U.S.C. § 1521. The maximum rates for a veteran's pension are reduced dollar for dollar by the amount of the countable income of a veteran, his spouse, and any dependent(s). 38 U.S.C. § 1521; 38 C.F.R. § 3.23(d). In determining income for this purpose, payments of any kind from any source are counted as income during the 12-month annualization period in which received unless specifically excluded. 38 U.S.C. § 1503; 38 C.F.R. § 3.271. Unreimbursed medical expenses reduce countable income for VA pension purposes. Unreimbursed medical expenses in excess of five percent of the maximum annual pension rate, which have been paid by the appellant, may be excluded from an individual's income for the same 12-month annualization period to the extent they were paid. 38 C.F.R. § 3.272(g)(1)(iii). Other expenses that may be excluded from countable income include: welfare; maintenance (including nursing home and home care fees); VA pension benefits; payments under Chapter 15 of Title 38, United States Code, including accrued pension benefits; reimbursements for casualty loss; profit from sale of property; and joint accounts (accounts and joints accounts in banks and similar institutions acquired by reason of death of the other joint owner). 38 C.F.R. § 3.272. From December 1, 2009 to December 31, 2009 The record reflects that the Veteran had one dependent (his child) during this period. As of December 1, 2008, for non-service-connected pension purposes, the MAPR for a veteran with one dependent was $15,493. See Pension Rate Tables, effective December 1, 2008, available at https://www.benefits.va.gov/PENSION/rates_veteran_pen08.asp (accessed on April 1, 2021). During the period from December 1, 2009 to December 31, 2009, the Veteran reported no income. Accordingly, non-service-connected pension is warranted in the full amount of the relevant MAPR of $15,493 annually (approximately $1,291 per month). The record reflects that the AOJ has awarded pension benefits in the amount of $1,291 per month during this period. See July 2020 VA notification letter. Accordingly, the Veteran is not entitled to non-service-connected pension benefits in excess of $1,291 per month for the period from December 1, 2009 to December 31, 2009. From January 1, 2010 to January 31, 2010 During this period, for non-service-connected pension purposes, the MAPR for a veteran with one dependent was $15,493. See Pension Rate Tables, effective December 1, 2008, available at https://www.benefits.va.gov/PENSION/rates_veteran_pen08.asp (accessed on April 1, 2021). The record reflects that, beginning January 2010, the Veteran started receiving SSA income in the amount of $976 per month ($11,712 per year). See, e.g., April 2020 SSA inquiry report. The Veteran reported that he had no unreimbursed medical expenses during this period. See, e.g., April 2020 VA Form 21-8416 (for the period from January 1, 2010 to December 31, 2010). Accordingly, for the month of January 2010, non-service-connected pension is warranted in the amount of the difference between the relevant MAPR ($15,493) and the Veteran's annualized countable income ($11,712), which is $3,781 annually (approximately $315 per month). The record reflects that the AOJ has awarded pension benefits in the amount of $315 per month during this period. See July 2020 VA notification letter. Accordingly, the Veteran is not entitled to non-service-connected pension benefits in excess of $315 per month for the period from January 1, 2010 to January 31, 2010. From February 1, 2010 to January 31, 2011 During this period, for non-service-connected pension purposes, the MAPR for a veteran with one dependent was $15,493. See Pension Rate Tables, effective December 1, 2008, available at https://www.benefits.va.gov/PENSION/rates_veteran_pen08.asp (accessed on April 1, 2021). The record reflects that the Veteran's SSA income during this period was $976 per month ($11,712 per year). See, e.g., April 2020 SSA inquiry report. The record also shows that the Veteran received SSA retroactive payment in the total amount of $2,815. Accordingly, the Veteran's total annualized income during this period was $14,527. The Veteran reported that he had no unreimbursed medical expenses during this period. See, e.g., April 2020 VA Forms 21-8416 (for the periods from January 1, 2010 to December 31, 2010, and from January 1, 2011 to December 31, 2011). Accordingly, for the period from February 1, 2010 to January 31, 2011, non-service-connected pension is warranted in the amount of the difference between the relevant MAPR ($15,493) and the Veteran's annualized countable income ($14,527), which is $966 annually (approximately $80 per month). The record reflects that the AOJ has awarded pension benefits in the amount of $80 per month during this period. See July 2020 VA notification letter. Accordingly, the Veteran is not entitled to non-service-connected pension benefits in excess of $80 per month for the period from February 1, 2010 to January 31, 2011. From February 1, 2011 to August 31, 2011 During this period, for non-service-connected pension purposes, the MAPR for a veteran with one dependent was $15,493. See Pension Rate Tables, effective December 1, 2008, available at https://www.benefits.va.gov/PENSION/rates_veteran_pen08.asp (accessed on April 1, 2021). The record reflects that the Veteran's SSA income during this period was $976 per month ($11,712 per year). See, e.g., April 2020 SSA inquiry report. Unreimbursed medical expenses that are over five percent of the relevant maximum annual pension rate are used to reduce countable income. As noted above, the relevant MAPR was $15,493 and 5 percent of that amount is $774.65. Therefore, in calculating the Veteran's countable expenses, only unreimbursed medical expenses in excess of $774.65 can be considered for this period. The record reflects that the Veteran incurred Medicare Part B premiums during this period in the amount of $115.40 per month ($1,384.80 per year). The Veteran reported that he did not otherwise have any unreimbursed medical expenses during this period. See, e.g., April 2020 VA Form 21-8416 (for the period from January 1, 2011 to December 31, 2011). Deducting $774.65 (5 percent of MAPR) from $1,384.80 (total unreimbursed expenses for the annualization period from February 2011) results in $610.15 in deductible unreimbursed expenses for the annualization period from February 2011. After deducting the amount of unreimbursed expenses that are over 5 percent of the relevant MAPR ($610.15) from the annualized income of $11,712 for the period from February 2011, the resulting countable income is $11,101.85. Accordingly, for the period from February 1, 2011 to August 31, 2011, non-service-connected pension is warranted in the amount of the difference between the MAPR ($15,493) and the Veteran's annualized countable income ($11,101.85), which is $4,391.15 annually (approximately $365 per month). The record reflects that the AOJ has awarded pension benefits in the amount of $315 from February 1, 2011 to August 31, 2011. See July 2020 VA notification letter. Therefore, a higher pension amount of $365 per month is warranted for the period from February 1, 2011 to August 31, 2011. From September 1, 2011 to November 30, 2011 During this period, for non-service-connected pension purposes, the MAPR for a veteran with one dependent was $15,493. See Pension Rate Tables, effective December 1, 2008, available at https://www.benefits.va.gov/PENSION/rates_veteran_pen08.asp (accessed on April 1, 2021). The record reflects that the Veteran's SSA income during this period was $976.40 per month ($11,716.80 per year). See, e.g., April 2020 SSA inquiry report. Unreimbursed medical expenses that are over five percent of the relevant maximum annual pension rate are used to reduce countable income. As noted above, the relevant MAPR was $15,493 and 5 percent of that amount is $774.65. Therefore, in calculating the Veteran's countable expenses, only unreimbursed medical expenses in excess of $774.65 can be considered for this period. The record reflects that the Veteran incurred Medicare Part B premiums during this period in the amount of $115.40 per month ($1,384.80 per year). The Veteran reported that he did not otherwise have any unreimbursed medical expenses during this period. See, e.g., April 2020 VA Form 21-8416 (for the period from January 1, 2011 to December 31, 2011). Deducting $774.65 (5 percent of MAPR) from $1,384.80 (total unreimbursed expenses for the annualization period from September 2011) results in $610.15 in deductible unreimbursed expenses for the annualization period from September 2011. After deducting the amount of unreimbursed expenses that are over 5 percent of the relevant MAPR ($610.15) from the annualized income of $11,716.80 for the period from September 2011, the resulting countable income is $11,106.65. Accordingly, for the period from September 1, 2011 to November 30, 2011, non-service-connected pension is warranted in the amount of the difference between the MAPR ($15,493) and the Veteran's annualized countable income ($11,106.65), which is $4,386.35 annually (approximately $365 per month). The record reflects that the AOJ has awarded pension benefits in the amount of $314 from September 1, 2011 to November 30, 2011. See July 2020 VA notification letter. Therefore, a higher pension amount of $365 per month is warranted for the period from September 1, 2011 to November 30, 2011. From December 1, 2011 to January 31, 2012 During this period, for non-service-connected pension purposes, the MAPR for a veteran with one dependent was $15,493. See Pension Rate Tables, effective December 1, 2008, available at https://www.benefits.va.gov/PENSION/rates_veteran_pen08.asp (accessed on March 30, 2021). The record reflects that the Veteran's SSA income during this period was $1,010.90 per month ($12,130.80 per year). See, e.g., October 2019 SSA inquiry report. Unreimbursed medical expenses that are over five percent of the relevant maximum annual pension rate are used to reduce countable income. As noted above, the relevant MAPR was $15,493 and 5 percent of that amount is $774.65. Therefore, in calculating the Veteran's countable expenses, only unreimbursed medical expenses in excess of $774.65 can be considered for this period. The record reflects that the Veteran incurred Medicare Part B premiums during this period in the amount of $115.40 per month ($1,384.80 per year). The Veteran reported that he did not otherwise have any unreimbursed medical expenses during this period. See, e.g., April 2020 VA Forms 21-8416 (for the periods from January 1, 2011 to December 31, 2011, and from January 1, 2012 to December 31, 2012). Deducting $774.65 (5 percent of MAPR) from $1,384.80 (total unreimbursed expenses for the annualization period from December 2011) results in $610.15 in deductible unreimbursed expenses for the annualization period from December 2011. After deducting the amount of unreimbursed expenses that are over 5 percent of the relevant MAPR ($610.15) from the annualized income of $12,130.80 for the period from December 2011, the resulting countable income is $11,520.65. Accordingly, for the period from December 1, 2011 to January 31, 2012, non-service-connected pension is warranted in the amount of the difference between the MAPR ($15,493) and the Veteran's annualized countable income ($11,106.65), which is $3,972.35 annually (approximately $331 per month). The record reflects that the AOJ has awarded pension benefits in the amount of $326 from December 1, 2011 to January 31, 2012. See July 2020 VA notification letter. Therefore, a higher pension amount of $331 per month is warranted for the period from December 1, 2011 to January 31, 2012. From February 1, 2012 to November 30, 2012 During this period, for non-service-connected pension purposes, the MAPR for a veteran with one dependent was $15,493. See Pension Rate Tables, effective December 1, 2008, available at https://www.benefits.va.gov/PENSION/rates_veteran_pen08.asp (accessed on April 1, 2021). The record reflects that the Veteran's SSA income during this period was $1,010.90 per month ($12,130.80 per year). See, e.g., October 2019 SSA inquiry report. Unreimbursed medical expenses that are over five percent of the relevant maximum annual pension rate are used to reduce countable income. As noted above, the relevant MAPR was $15,493 and 5 percent of that amount is $774.65. Therefore, in calculating the Veteran's countable expenses, only unreimbursed medical expenses in excess of $774.65 can be considered for this period. The record reflects that the Veteran incurred Medicare Part B premiums during this period in the amount of $99.90 per month ($1,198.80 per year). The Veteran reported that he did not otherwise have any unreimbursed medical expenses during this period. See, e.g., April 2020 VA Form 21-8416 (for the period from January 1, 2012 to December 31, 2012). Deducting $774.65 (5 percent of MAPR) from $1,198.80 (total unreimbursed expenses for the annualization period from February 2012) results in $424.15 in deductible unreimbursed expenses for the annualization period from February 2012. After deducting the amount of unreimbursed expenses that are over 5 percent of the relevant MAPR ($424.15) from the annualized income of $12,130.80 for the period from February 2012, the resulting countable income is $11,706.65. Accordingly, for the period from February 1, 2012 to November 30, 2012, non-service-connected pension is warranted in the amount of the difference between the MAPR ($15,493) and the Veteran's annualized countable income ($11,706.65), which is $3,786.35 annually (approximately $315 per month). The record reflects that the AOJ has awarded pension benefits in the amount of $359 from February 1, 2012 to November 30, 2012. See July 2020 VA notification letter. Because the RO has awarded a higher pension amount for the period from February 1, 2012 to November 30, 2012, the Board will not disturb that amount; however, the Veteran is not entitled to a higher pension amount for that period. From December 1, 2012 to January 31, 2013 During this period, for non-service-connected pension purposes, the MAPR for a veteran with one dependent was $16,324. See Pension Rate Tables, effective December 1, 2012, available at https://www.benefits.va.gov/PENSION/rates_veteran_pen12.asp (accessed on April 1, 2021). The record reflects that the Veteran's SSA income during this period was $1,027.90 per month ($12,334.80 per year). See, e.g., October 2019 SSA inquiry report. Unreimbursed medical expenses that are over five percent of the relevant maximum annual pension rate are used to reduce countable income. As noted above, the relevant MAPR was $16,324 and 5 percent of that amount is $816.20. Therefore, in calculating the Veteran's countable expenses, only unreimbursed medical expenses in excess of $816.20 can be considered for this period. The record reflects that the Veteran incurred Medicare Part B premiums during this period in the amount of $99.90 per month ($1,198.80 per year). The Veteran reported that he did not otherwise have any unreimbursed medical expenses during this period. See, e.g., April 2020 VA Forms 21-8416 (for the periods from January 1, 2012 to December 31, 2012, and from January 1, 2013 to December 31, 2013). Deducting $816.20 (5 percent of MAPR) from $1,198.80 (total unreimbursed expenses for the annualization period from December 2012) results in $382.60 in deductible unreimbursed expenses for the annualization period from December 2012. After deducting the amount of unreimbursed expenses that are over 5 percent of the relevant MAPR ($382.60) from the annualized income of $12,334.80 for the period from December 2012, the resulting countable income is $11,952.20. Accordingly, for the period from December 1, 2012 to January 31, 2013, non-service-connected pension is warranted in the amount of the difference between the MAPR ($16,324) and the Veteran's annualized countable income ($11,952.20), which is $4,371.80 annually (approximately $364 per month). The record reflects that the AOJ has awarded pension benefits in the amount of $364 from December 1, 2012 to January 31, 2013. See July 2020 VA notification letter. Accordingly, the Veteran is not entitled to non-service-connected pension benefits in excess of $364 per month for the period from December 1, 2012 to January 31, 2013. From February 1, 2013 to November 30, 2013 During this period, for non-service-connected pension purposes, the MAPR for a veteran with one dependent was $16,324. See Pension Rate Tables, effective December 1, 2012, available at https://www.benefits.va.gov/PENSION/rates_veteran_pen12.asp (accessed on March 30, 2021). The record reflects that the Veteran's SSA income during this period was $1,027.90 per month ($12,334.80 per year). See, e.g., October 2019 SSA inquiry report. Unreimbursed medical expenses that are over five percent of the relevant maximum annual pension rate are used to reduce countable income. As noted above, the relevant MAPR was $16,324 and 5 percent of that amount is $816.20. Therefore, in calculating the Veteran's countable expenses, only unreimbursed medical expenses in excess of $816.20 can be considered for this period. The record reflects that the Veteran incurred Medicare Part B premiums during this period in the amount of $104.90 per month ($1,258.80 per year). The Veteran reported that he did not otherwise have any unreimbursed medical expenses during this period. See, e.g., April 2020 VA Form 21-8416 (for the period from January 1, 2013 to December 31, 2013). Deducting $816.20 (5 percent of MAPR) from $1,258.80 (total unreimbursed expenses for the annualization period from February 2013) results in $442.60 in deductible unreimbursed expenses for the annualization period from February 2013. After deducting the amount of unreimbursed expenses that are over 5 percent of the relevant MAPR ($442.60) from the annualized income of $12,334.80 for the period from February 2013, the resulting countable income is $11,892.20. Accordingly, for the period from February 1, 2013 to November 30, 2013, non-service-connected pension is warranted in the amount of the difference between the MAPR ($16,324) and the Veteran's annualized countable income ($11,892.20), which is $4,431.80 annually (approximately $369 per month). The record reflects that the AOJ has awarded pension benefits in the amount of $369 from February 1, 2013 to November 30, 2013. See July 2020 VA notification letter. Accordingly, the Veteran is not entitled to non-service-connected pension benefits in excess of $369 per month for the period from February 1, 2013 to November 30, 2013. From December 1, 2013 to November 30, 2014 During this period, for non-service-connected pension purposes, the MAPR for a veteran with one dependent was $16,569. See Pension Rate Tables, effective April 1, 2021, available at https://www.benefits.va.gov/PENSION/rates_veteran_pen13.asp (accessed on March 30, 2021). The record reflects that the Veteran's SSA income during this period was $1,043.90 per month ($12,526.80 per year). See, e.g., October 2019 SSA inquiry report. Unreimbursed medical expenses that are over five percent of the relevant maximum annual pension rate are used to reduce countable income. As noted above, the relevant MAPR was $16,569 and 5 percent of that amount is $828.45. Therefore, in calculating the Veteran's countable expenses, only unreimbursed medical expenses in excess of $828.45 can be considered for this period. The record reflects that the Veteran incurred Medicare Part B premiums during this period in the amount of $104.90 per month ($1,258.80 per year). The Veteran reported that he did not otherwise have any unreimbursed medical expenses during this period. See, e.g., April 2020 VA Forms 21-8416 (for the periods from January 1, 2013 to December 31, 2013, and from January 1, 2014 to December 31, 2014). Deducting $828.45 (5 percent of MAPR) from $1,258.80 (total unreimbursed expenses for the annualization period from December 2013) results in $430.35 in deductible unreimbursed expenses for the annualization period from December 2013. After deducting the amount of unreimbursed expenses that are over 5 percent of the relevant MAPR ($430.35) from the annualized income of $12,526.80 for the period from December 2013, the resulting countable income is $12,096.45. Accordingly, for the period from December 1, 2013 to November 30, 2014, non-service-connected pension is warranted in the amount of the difference between the MAPR ($16,569) and the Veteran's annualized countable income ($12,096.45), which is $4,472.55 annually (approximately $372 per month). The record reflects that the AOJ has awarded pension benefits in the amount of $372 per month from December 1, 2013 to November 30, 2014. See July 2020 VA notification letter. Accordingly, the Veteran is not entitled to non-service-connected pension benefits in excess of $372 per month for the period from December 1, 2013 to November 30, 2014. From December 1, 2014 to November 30, 2016 During this period, for non-service-connected pension purposes, the MAPR for a veteran with one dependent was $16,851. See Pension Rate Tables, effective December 1, 2014, available at https://www.benefits.va.gov/PENSION/rates_veteran_pen14.asp (accessed on March 30, 2021). The record reflects that the Veteran's SSA income during this period was $1,060.90 per month ($12,730.80 per year). See, e.g., October 2019 SSA inquiry report. Unreimbursed medical expenses that are over five percent of the relevant maximum annual pension rate are used to reduce countable income. As noted above, the relevant MAPR was $16,851 and 5 percent of that amount is $842.55. Therefore, in calculating the Veteran's countable expenses, only unreimbursed medical expenses in excess of $842.55 can be considered for this period. The record reflects that the Veteran incurred Medicare Part B premiums during this period in the amount of $104.90 per month ($1,258.80 per year). The Veteran reported that he did not otherwise have any unreimbursed medical expenses during this period. See, e.g., April 2020 VA Form 21-8416 (for the periods from January 1, 2014 to December 31, 2014, from January 1, 2015 to December 1, 2015, and from January 1, 2016 to December 31, 2016). Deducting $842.55 (5 percent of MAPR) from $1,258.80 (total unreimbursed expenses for the annualization period from December 2014) results in $416.25 in deductible unreimbursed expenses for the annualization period from December 2014. After deducting the amount of unreimbursed expenses that are over 5 percent of the relevant MAPR ($416.25) from the annualized income of $12,730.80 for the period from December 2014, the resulting countable income is $12,314.55. Accordingly, for the period from December 1, 2014 to November 30, 2016, non-service-connected pension is warranted in the amount of the difference between the MAPR ($16,851) and the Veteran's annualized countable income ($12,314.55), which is $4,536.45 annually (approximately $378 per month). The record reflects that the AOJ has awarded pension benefits in the amount of $378 per month from December 1, 2014 to November 30, 2016. See July 2020 VA notification letter. Accordingly, the Veteran is not entitled to non-service-connected pension benefits in excess of $378 per month for the period from December 1, 2014 to November 30, 2016. From December 1, 2016 to January 31, 2017 During this period, for non-service-connected pension purposes, the MAPR for a veteran with one dependent was $16,902. See Pension Rate Tables, effective December 1, 2016, available at https://www.benefits.va.gov/PENSION/rates_veteran_pen16.asp (accessed on April 1, 2021). The record reflects that the Veteran's SSA income during this period was $1,064 per month ($12,768 per year). See, e.g., October 2019 SSA inquiry report. Unreimbursed medical expenses that are over five percent of the relevant maximum annual pension rate are used to reduce countable income. As noted above, the relevant MAPR was $16,902 and 5 percent of that amount is $845.10. Therefore, in calculating the Veteran's countable expenses, only unreimbursed medical expenses in excess of $845.10 can be considered for this period. The record reflects that the Veteran incurred Medicare Part B premiums during this period in the amount of $104.90 per month ($1,258.80 per year). The Veteran reported that he did not otherwise have any unreimbursed medical expenses during this period. See, e.g., April 2020 VA Forms 21-8416 (for the periods from January 1, 2016 to December 31, 2016, and from January 1, 2017 to December 31, 2017). Deducting $845.10 (5 percent of MAPR) from $1,258.80 (total unreimbursed expenses for the annualization period from December 2016) results in $413.70 in deductible unreimbursed expenses for the annualization period from December 2016. After deducting the amount of unreimbursed expenses that are over 5 percent of the relevant MAPR ($413.70) from the annualized income of $12,768 for the period from December 2016, the resulting countable income is $12,354.30. Accordingly, for the period from December 1, 2016 to January 31, 2017, non-service-connected pension is warranted in the amount of the difference between the MAPR ($16,902) and the Veteran's annualized countable income ($12,354.30), which is $4,547.70 annually (approximately $378 per month). The record reflects that the AOJ has awarded pension benefits in the amount of $378 from December 1, 2016 to January 31, 2017. See July 2020 VA notification letter. Accordingly, the Veteran is not entitled to non-service-connected pension benefits in excess of $378 per month for the period from December 1, 2016 to January 31, 2017. From February 1, 2017 to November 30, 2017 During this period, for non-service-connected pension purposes, the MAPR for a veteran with one dependent was $16,902. See Pension Rate Tables, effective December 1, 2016, available at https://www.benefits.va.gov/PENSION/rates_veteran_pen16.asp (accessed on April 1, 2021). The record reflects that the Veteran's SSA income during this period was $1,064 per month ($12,768 per year). See, e.g., October 2019 SSA inquiry report. Unreimbursed medical expenses that are over five percent of the relevant maximum annual pension rate are used to reduce countable income. As noted above, the relevant MAPR was $16,902 and 5 percent of that amount is $845.10. Therefore, in calculating the Veteran's countable expenses, only unreimbursed medical expenses in excess of $845.10 can be considered for this period. The record reflects that the Veteran incurred Medicare Part B premiums during this period in the amount of $104.90 per month ($1,296 per year). The Veteran reported that he did not otherwise have any unreimbursed medical expenses during this period. See, e.g., April 2020 VA Form 21-8416 (for the period from January 1, 2017 to December 31, 2017). Deducting $845.10 (5 percent of MAPR) from $1,258.80 (total unreimbursed expenses for the annualization period from February 2017) results in $450.90 in deductible unreimbursed expenses for the annualization period from February 2017. After deducting the amount of unreimbursed expenses that are over 5 percent of the relevant MAPR ($450.90) from the annualized income of $12,768 for the period from February 2017, the resulting countable income is $12,317.10. Accordingly, for the period from February 1, 2017, non-service-connected pension is warranted in the amount of the difference between the MAPR ($16,902) and the Veteran's annualized countable income ($12,317.10), which is $4,584.90 annually (approximately $382 per month). The record reflects that the AOJ has awarded pension benefits in the amount of $382 from February 1, 2017 to November 30, 2017. See July 2020 VA notification letter. Accordingly, the Veteran is not entitled to non-service-connected pension benefits in excess of $382 per month for the period from February 1, 2017 to November 30, 2017. Erin Trojanowski Acting Veterans Law Judge Board of Veterans' Appeals Attorney for the Board J. Ragheb, Counsel The Board's decision in this case is binding only with respect to the instant matter decided. This decision is not precedential and does not establish VA policies or interpretations of general applicability. 38 C.F.R. § 20.1303.