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UNOFFICIAL 1725.1-17 (12) Funds used to purchase an annuity that is irrevocable and not assignable. (A) An annuity is irrevocable when the annuitant cannot void the contract and

obtain the cash value of the annuity less early withdrawals and surrender fees; and (B) An annuity is not assignable when the annuitant cannot sell the annuity on the open market; (13) Federal tax refund or payment made by an employer related to an earned income tax credit (EITC) received is excluded for nine months following the month the refund or payment is received; (14) Federal tax refund from a child tax credit (CTC) received is excluded from resources for nine months following the month the refund or payment is received; (15) One-time payment issued to eligible Filipino veterans who aided American troops during World War II that were established by the Filipino Veterans Equity Compensation Fund (FVECF) under the American Recovery and Reinvestment Act of 2009; (16) Any gift to, or for the benefit of, an individual under nineteen years of age who has a life-threatening condition, received from an organization described under §501(c)(3) of the Code. An in-kind gift that is converted to cash or a cash gift, only up to $2,000 is exempt in the calendar year in which the gift is made; (17) Restitution payments made under Pub. L. 100- 383 for the evacuation, relocation, and internment to an eligible Japanese-American citizen or permanent resident non-citizen of Japanese ancestry under §105 of the Civil Liberties Act of 1988 and to an eligible Aleut under §206 of the Aleutian and Pribilof Islands Restitution Act;