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Individual retirement account (IRA): Count the equity value. If IRA funds are used to buy an annuity, the annuity is evaluated under annuity income and resource policies. KEOGH Plans: Countable, even when funds are not being accessed. SAFE DEPOSIT BOX: Contents must be reported and verified. SALE OF A RESOURCE: When an excluded or countable resource is sold, the proceeds remain excluded or countable in the month sold. Count any proceeds remaining the following month (e.g., cash, savings account, etc.) If a self-employment resource is sold, see CMA 503-1 Self- Employment Income, ‘Capital Gain or Loss’. SAVINGS ACCOUNT: Countable. Exclude current month income deposited into the account when determining account value. SECURITY DEPOSITS: Exclude rental and utility security deposits for both landlords and tenants. SELF-EMPLOYMENT RESOURCES: Exclude property essential to self-employment. For additional information, see ‘Business Accounts’, ‘Income Producing Property’, ‘Loans’ and ‘Property Essential for Self-Employment’ in this section and ‘Vehicles’ in CMA 403-1 Vehicles. NOTE: LLC, corporation, and other similar business arrangement owners do not own the company or business property; they own stock or shares in the business. SETTLEMENTS & RESTITUTION PAYMENTS: Proceeds of legal decisions and settlements are countable unless specifically excluded by rule or federal act. Agent Orange: Exclude payments made under the Agent Orange Compensation Act (P.L. 101-201). Count payments made to veterans under the Agent Orange Act of 1991 (P.L. 102-4). Asbestos: Count funds received from an asbestos settlement or lawsuit. The funds are countable the earlier of date available or date received. Cobell et al vs. Salazar: Exclude payments derived from this settlement (P.L. 111-5) Crime Victims Compensation Act: Exclude all payments received und this act. (P.L. 103-322). Disaster & Emergency Assistance: Exclude funds issued due to a presidentially declared disaster (PL 100-707) or due to a major disaster or emergency per the Disaster Relief