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Title 8: Medicaid Page 6 Iowa Department of Health and Human Services Employees’ Manual Chapter D: Resources Attribution of Resources Revised July 10, 2026 Calculating the Amount to Attribute to the…

Mr. and Mrs. G claimed resources of $60,000 on the application for attribution. However, they could provide verification for only $50,000. The attribution was based on the verified resources of $50,000. Count the uncompensated value of any divested resources owned by either spouse if the resource was owned on the first moment of the first day of the month. “Uncompensated value” is the fair market value of the asset minus the amount that was received for the asset. NOTE: If either spouse transferred resources at less than fair market value to attain eligibility, see Transfer of Assets for procedures to handle such transfers when determining eligibility. 2. Add together all resources of both spouses. 3. Attribute one-half of the documented resources to each spouse. If necessary, adjust the division so that the community spouse will receive no less than $32,532 (if there is that much) but no more than $162,660.

Value of Combined Resources $0 - $65,064 $65,064.01 - $325,320 $325,320.01 or more Amount attributed to:

Community spouse $32,532 One-half $162,660 Institutionalized spouse Remainder One-half Remainder After the attribution is complete, send each spouse the results on form 470-2588, Notice of Attribution of Resources with copies of the resource documents. The notice includes an explanation of the spouses’ appeal rights. (See If the Applicant Appeals the Attribution Amount.) If a court or administrative appeal decision has ordered an amount greater than half the resources for the community spouse, or more than $162,660, attribute the amount ordered.

1. Mr. A enters a medical institution and his wife remains at home. Mr. and Mrs. A furnish verification of a total of $69,500 in resources. One-half of this is $34,750. Mrs. A is attributed $34,750 and Mr. A is attributed $34,750. 2. Mr. B enters skilled care expecting to stay indefinitely. His wife remains at home. Their total resources are $35,600. One-half of this is $17,800. Since this result is less than $32,532, the minimum amount of $32,532 is attributed to Mrs. B. $3,068 is attributed to Mr. B.