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Title 8: Medicaid Page 89 Iowa Department of Health and Human Services Employees’ Manual Chapter D: Resources General Non-MAGI-Related Resource Policies Revised September 13, 2024 Exempt Resources for Medicaid for Employed… “Assistive technology” is defined as the systematic application of technologies, engineering, methodologies, or scientific principles to meet the needs of and address the barriers confronted by people with disabilities in areas such as education, rehabilitation, technology devices, and assistive technology services. An “assistive technology device” is any item, piece of equipment, product system, or component part (whether acquired commercially, modified, or customized), that is used to increase, maintain, or improve functional capabilities or to address or eliminate architectural, communication, or other barriers confronted by people with disabilities. “Assistive technology service” means any service that directly assists a person with a disability in the selection, acquisition, or use of an assistive technology device or other assistive technology. It includes, but is not limited to, services referred to or described in the Assistive Technology Act of 1998, 29 U.S.C. 3002(4). Require the member to provide written verification from a physician, certified vocational rehabilitation counselor, licensed physical therapist, licensed speech therapist, or licensed occupational therapist that the technology being saved for is medically necessary and that the technology, device, or service can reasonably be expected to enhance the client’s employment. Also require verification of an estimated cost for the technology.  Medical savings accounts. These are accounts exempt from federal income taxation pursuant to Section 220 of the United States Internal Revenue Code (26 U.S.C. § 220). A person who has such an account will have documentation from the bank or other financial institution that set it up.  Retirement accounts. This includes any retirement or pension fund or account listed in Iowa Code section 627.6(8)“f” as exemption from execution, regardless of the amount of contribution, the interest generated, or the total amount in the fund or account. The following are exempt under this provision: • Pension or retirement plans authorized under federal law, as follows:  Retirement plans qualified under the Employee Retirement Income Security Act of 1974 (“ERISA-qualified plans”).  Simplified employee pension plans.  Self-employed pension plans.  Keogh plans (also known as “H.R. 10 plans”).  Individual retirement accounts.