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Structured settlement annuities which contain non-assignment language and in which no payments have been sold to third parties (usually companies in the business of purchasing structured settlements) are not resources to the injured party (claimant) entitled to the payments. If an injured party (claimant) has sold some, but not all of their rights to a structured settlement annuity to a third party, their right to any remaining stream of income is a countable resource---it has clearly been shown to be accessible in a lump sum by the past partial sale/assignment. Susan Walker V. Bayer Corporation, et al, 96-C-5024 (Northern District of Illinois Exclude payments made as a result of this class settlement and payments made as a result of a case entered into in lieu of the class settlement when signed by all affected parties on or before December 31, 1997. Wartime Relocation of Civilians: Exclude payments made to certain U.S. citizens of Japanese ancestry, resident Japanese aliens and certain eligible Aleuts under the Restitution for World War II Internment of Japanese Americans and Aleuts/Civil Liberties Act of 1988 (P.L. 100-383). STOCKS AND MUTUAL FUNDS: Countable, unless otherwise excluded as indicated below. NOTE: Exclude stock in a ‘close’ or ‘family corporation’ when there is a no-sell agreement among stockholders; the stock is considered inaccessible. TAX REFUND/ CREDIT: Treat tax refunds and credits as follows: Child Tax Credit: Excluded in month of receipt and following month. Earned Income Tax Credit (EITC): Excluded in month of receipt and following month. Income Tax Refund - Federal/State: Excluded in month of receipt; countable resource the following month. Renters/Homeowners Credit: Excluded in month of receipt; countable resource the following month. TRAILERS: Countable, unless otherwise excluded (e.g., home, income producing, etc.) This applies to all trailers, including 5th wheels. TRUMP ACCOUNT (TA): A tax advantaged traditional individual retirement account (IRA) established for children. Excluded through December 31 of the calendar year the beneficiary turns 17. Beginning January 1 of the calendar year the beneficiary turns 18, the TA is a countable