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Title 8: Medicaid Page 102 Iowa Department of Health and Human Services Employees’ Manual Chapter D: Resources Specific Non-MAGI-Related Resources September 13, 2024 Burial Space Burial Space 20 CFR 416.1231(a) Do not count the value of a burial space that is owned by the client and is intended for the client, the client’s spouse, or any other member of the client’s immediate family.

The “immediate family” includes a client’s:  Children, stepchildren, adopted children  Brothers, sisters  Parents, adoptive parents, and  Spouses of the above

The “immediate family” does not include members of an ineligible spouse’s family. If a space is not intended for the use of an immediate family member, count it as a resource.

Exclude only one space for each person. Document in the case record for whom each space is intended.

A “burial space” includes:  A conventional grave site, including opening and closing the grave.  A crypt, vault, or mausoleum.  The casket, urn, burial containers, and items traditionally used for the remains of a deceased person.  Headstones, markers, or plaques.

A space can be all items that traditionally go with the burial space. For example, a space can include both a lot and a casket, but not an urn in addition to the lot and casket. Child Tax Credit 20 CFR 416.1235 Exclude the child tax credit as a resource for nine months following the month of receipt.