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2615.10.20 COMMINGLED FUNDS (S) ................................................................................................... 19

2615.10.25 COLLEGE SAVINGS ACCOUNTS ........................................................................................... 19 2615.10.30 COVERDELL EDUCATIONAL ACCOUNTS ............................................................................. 19 2615.10.35 ABLE ACCOUNTS................................................................................................................. 19 2615.15.00 RETIREMENT ACCOUNTS .................................................................................................... 19 2615.15.05 RETIREMENT ACCOUNTS (S) .............................................................................................. 19 2615.15.10 RETIREMENT ACCOUNTS (C) .............................................................................................. 22 2615.20.00 BURIAL RELATED RESOURCES ............................................................................................ 23 2615.20.10 FUNERAL PLANNING PROGRAMS (S) ................................................................................. 23 2615.20.10.05 PREPAID FUNERAL AGREEMENTS (S) ......................................................................... 24 2615.20.15 FUNERAL TRUSTS ............................................................................................................... 24 2615.20.20 BURIAL PLOTS (S) ................................................................................................................ 24

2615.20.20.05 BURIAL PLOTS (C) ....................................................................................................... 24 2615.25.00 INSURANCE......................................................................................................................... 25 2615.25.05 LIFE INSURANCE ................................................................................................................. 25 2615.25.05.05 LIFE INSURANCE (S) .................................................................................................... 25 2615.25.05.10 LIFE INSURANCE (C) .................................................................................................... 25 2615.25.10 CASUALTY INSURANCE (C).................................................................................................. 26 2615.30.00 HOUSEHOLD GOODS AND PERSONAL EFFECTS ................................................................. 26 2615.35.00 INCOME PRODUCING PERSONAL PROPERTY ..................................................................... 26 2615.35.05 INCOME PRODUCING PERSONAL PROPERTY (S) ................................................................ 27 2615.35.10 INCOME PRODUCING PERSONAL PROPERTY (C) ................................................................ 27 2615.40.00 PERSONAL PROPERTY USED TO PRODUCE FOOD (C) ......................................................... 27

2615.45.00 STOCKS, BONDS, AND MUTUAL FUND SHARES ................................................................. 27 2615.45.05 CRYPTOCURRENCY/VIRTUAL CURRENCY (S) ...................................................................... 28 2615.45.05.05 DETERMINING VALUE OF CRYPTOCURRENCY/VIRTUAL CURRENCY (S) ..................... 28 2615.50.00 MORTGAGES, LOANS, AND PROMISSORY NOTES .............................................................. 28 2615.55.00 LAND SALES CONTRACT ..................................................................................................... 29 2615.55.05 LAND SALES CONTRACT (S) ................................................................................................ 29 2615.55.10 LAND SALES CONTRACT (C) ................................................................................................ 29 2615.60.00 VEHICLES ............................................................................................................................ 29 2615.60.05 DEFINITION OF VEHICLE ..................................................................................................... 30

2615.60.10 EXEMPT VEHICLES (S) ......................................................................................................... 30 2615.60.10.05 NON-EXEMPT VEHICLES (S) ........................................................................................ 31