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2615.05.00 CASH ................................................................................................................. 22

2615.05.05 PRE-PAID DEBIT CARDS ...................................................................................... 23 2615.05.10 CROWDFUNDING ACCOUNTS ............................................................................ 23 2615.10.00 BANK AND OTHER ACCOUNTS ........................................................................... 25 2615.10.05 SAVINGS AND CHECKING ACCOUNTS ................................................................. 26 2615.10.05.05 BUSINESS ACCOUNTS (MED 1, 4) ....................................................................... 28 2615.10.05.10 DEDICATED ACCOUNTS FOR INDIVIDUALS UNDER 18 (MED 1, 4) ........................ 28 2615.10.05.15 VIRTUAL CURRENCY ........................................................................................... 28 2615.10.05.20 PAYMENT PROCESSING APPS ............................................................................. 29 2615.10.10 TIME DEPOSITS .................................................................................................. 29 2615.10.15 SAFETY DEPOSIT BOX ......................................................................................... 30

2615.10.20 COLLEGE SAVINGS ACCOUNTS ........................................................................... 30 2615.10.30 ABLE ACCOUNTS ................................................................................................ 30 2615.15.00 RETIREMENT ACCOUNTS ................................................................................... 30 2615.20.00 BURIAL RELATED RESOURCES ............................................................................ 32 2615.20.05 BURIAL ACCOUNTS (MED 1, 4) ........................................................................... 32

2615.20.10 FUNERAL PLANNING PROGRAMS (MED 1, 4) ...................................................... 32 2615.20.10.05 PREPAID FUNERAL AGREEMENTS (MED 2) ......................................................... 33 2615.20.15 FUNERAL TRUSTS ............................................................................................... 34 2615.20.21 DEATH BENEFITS (MED 1, 4) ............................................................................... 34 2615.20.20.05 BURIAL PLOTS (MED 2) ...................................................................................... 34 2615.20.20.10 BURIAL PLOTS OR SPACES (MED 1, 4) ................................................................. 34 2615.25.00 INSURANCE ....................................................................................................... 35 2615.25.05 LIFE INSURANCE ................................................................................................ 35

2615.25.05.10 LIFE INSURANCE VALUE ...................................................................................... 35 2615.25.05.15 LIFE INSURANCE EXEMPTION (MED 1) ............................................................... 36 2615.25.05.20 LIFE INSURANCE EXEMPTION (MED 4) ............................................................... 37 2615.25.10 INDEMNITY HEALTH INSURANCE, VA AID AND ATTENDANCE PAYMENTS, AND CASUALTY INSURANCE ....................................................................................... 37 2615.25.15 LONG TERM CARE PROGRAM-RESOURCE DISREGARD (MED 1, 4) ....................... 37 2615.30.00 HOUSEHOLD GOODS AND PERSONAL EFFECTS ................................................... 40