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(1) an educational, personal, commercial, or other loan for which the borrower has an obligation, and expresses intent, to repay;

(2) federal major disaster and emergency assistance under 42 U.S.C. 5121 — 5206 (Disaster Relief Act of 1974), and comparable disaster assistance provided by the state, a local government, or a disaster assistance organization;

(3) a restitution payment made to Aleuts or individuals of Japanese ancestry under 50 U.S.C. App. 1989 — 1989d;

(4) income earned from participation in a youth activity operated under 29 U.S.C. 2854 (sec. 129 of the Workforce Investment Act of 1998); or

(5) a cash distribution exempt under (d) or (e) of this section. (r) Compensation paid under AS 18.67 or a similar program established by another state or by the federal government to aid a victim of a violent crime is an exempt resource. (s) Money held in a publicly or privately funded individual development account that meets the requirements of 42 U.S.C. 604(h) (sec. 404(h) of the Social Security Act), including interest earned is an exempt resource. (t) In this section,

(1) “burial plot” includes

(A) a parcel of ground located in a cemetery and suitable for the burial of one person;

(B) a vault in a mausoleum;

(C) a one-person mausoleum or crypt;

(D) a niche in a columbarium or a cinerarium; and

(E) any markers and maintenance that are conveyed as a natural benefit of ownership;

(2) “funeral agreement” means a legally binding written agreement between a member of a household and a provider of funeral, burial, or cremation services and goods that provides for prepayment of services; “funeral agreement” includes an agreement called a burial contract, burial trust, or funeral trust;

(3) “residence” means an inhabitable structure permanently affixed to or situated on land; “residence” includes

(A) a mobile home, a motor home, and a travel trailer; and

(B) a companion structure, including a garage, a tool shed, an outhouse, and a lean-to.