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UNOFFICIAL 1725.1-8 For any Medicaid qualifying trust the maximum amount permitted to be distributed to the individual shall be counted regardless of whether the trust is irrevocable or established for purposes other than to qualify for medical assistance with the exception of a Medicaid qualifying trust or initial trust decree established prior to April 7, 1986, solely for the benefit of a developmentally disabled or intellectually disabled individual who resides in an intermediate care facility for the developmentally disabled or intellectually disabled individuals; (14) Payments made from protected retirement plans or annuities to include, but not be limited to, profit sharing plans, IRAs, or other retirement accounts, shall be considered an available asset if an individual has access to the distribution of funds; (15) Money received by the individual from the sale of assets; (16) Investments in diamonds, gold, silver, or other precious metals; (17) Equity in a business shall be determined as follows: (A) Subtract the current liabilities from the fair market value of the remaining assets. (B) Exempt the following assets that are essential to the production of goods or services in determining equity in a business, which includes, but are not limited to: (i) Stock and inventory; (ii) Tools and equipment; and (iii) Motor vehicles required for business use. (C) The remaining equity of all non-exempt assets, in part or in whole, shall be considered.