2) Commingling Funds- Example 2

A customer deposits $200 in excluded funds in a checking account that already contains $300 in non-excluded funds.

The individual withdraws $400. The remaining $100 is excluded.

The individual then deposits $100 in non-excluded funds. Of the resulting $200 balance, $100 is excluded.

he individual next deposits $100 in excludable funds. Of the new $300 balance, $200 is excluded.