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Title 8: Medicaid Page 5 Iowa Department of Health and Human Services Employees’ Manual Chapter D: Resources Attribution of Resources Revised July 10, 2026 Resources Excluded from Attribution  Resources necessary for self-employment.  Retirement funds if the member or the member’s spouse has to quit a job or claim hardship in order to withdraw them.  Shares of stock held by natives of Alaska in a regional or village corporation. Exclude for the 20 years in which the stock is inalienable, as provided in Sections 7(h) and 8(c) of the Alaska Native Claim Settlement Act.  Underpayment of SSI or Social Security that is due either spouse for any month before the month it is received. Exclude for six months after receipt.  Victim’s compensation from a fund established by a state for victims of crime. Do not count the assistance for nine months from receipt. The applicant must prove that the payment was for expenses incurred or losses suffered as a result of a crime. See Specific SSI-Related Resources for more descriptive information about these excluded resources. (Note that there are other types of resources described under that heading that are excluded for determining eligibility, but not for attribution.) Resources affected by a prenuptial or antenuptial agreement are countable as resources unless excluded under the criteria listed above. Calculating the Amount to Attribute to the Community Spouse Legal reference: 441 IAC 75 (Rules in Process); P. L. 100-360, P. L. 100-485 Use non-MAGI-related resource policies when determining which resources to count in completing an attribution. To calculate how much to attribute to each spouse: 1. Determine what resources the couple owned as of the first moment of the first day of the month of entry into the medical institution (or the month the HCBS waiver or PACE applicant meets the institutional level). Count all resources that are owned by either spouse. It does not matter which spouse owns the resource. Include the value of resources that are for sale. The applicant must provide verification of the value of the resources. Count only those resources that can be verified. If the applicant provides partial verification, use that documentation to determine the attribution.