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Medical Services – Appendix R, Transfer of Assets Divisor, Home Equity Limit, and Gift Tax Exclusion for ABLE Accounts 04/01/2026 Transfer of Assets Divisor Time Period Divisor Amount 04/01/26 through 03/31/2027 $9110.00 04/01/25 through 03/31/26 $8,834.00 04/01/24 through 03/31/25 $8,502.00 04/01/23 through 03/31/24 $8,334.00 04/01/22 through 03/31/23 $7,151.00 04/01/21 through 03/31/22 $6,023.00 04/01/20 through 03/31/21 $5,871.00 04/01/19 through 03/31/20 $5,749.00 04/01/18 through 03/31/19 $5,493.00 04/01/17 through 03/31/18 $5,383.00 The divisor will be re-determined each year and any changes in the divisor will be effective on April 1. Home Equity Limit Year Limit 2026 $752,000 2025 $730,000 2024 $713,000 2023 $688,000 2022 $636,000 2021 $603,000 2020 $595,000 2019 $585,000 2018 $572,000 The home equity limit will be re-determined each year, and any changes will be effective January 1. Gift Tax Exclusion for ABLE Accounts Year Limit 2026 $19,000 2025 $19,000 2024 $18,000 2023 $17,000 2022 $16,000 2021 $15,000 The gift tax exclusion will be re-determined each year and any changes will be effective January 1.