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2. No additional deposits into the account are permitted once the individual's MWD coverage ends. 3. Account activities are subject to standard eligibility resource policies including asset transfer evaluations. INDIVIDUAL DEVELOPMENT ACCOUNT: IDAs may be established by or on behalf of a TANF eligible individual. IDAs are created and funded through periodic IDA contributions and are matched by or through a not-for- profit organization or a State/Local government agency in cooperation with such organization. IDAs are designed to enable an individual to accumulate funds for post- secondary education, first home purchase or business capitalization. Montana has a TANF-funded IDA pilot program. Exclude account funds, including interest earned, as long as the individual maintains/makes contributions to the account. TANF-funded IDAs remain excluded after the individual’s TANF closes as long as the individual maintains/makes account contributions. Exclude matching funds, interest paid and disbursements for qualifying purposes. Emergency withdrawals are considered loans and are excluded income. ITEMS OF UNUSUAL VALUE: Countable. See also ‘Basic Maintenance Items’. Vehicles are not considered items of unusual value. LAND: Countable, unless specifically excluded. Count land the client is building on or intends to build on. Exclude land that is contiguous to the property the home is on. LAND IN CONSERVATION RESERVE PROGRAM (CRP): Countable or excluded, depending in circumstances. Exclude the CRP (Conservation Reserve Program) land as necessary to produce income if the individual is actively farming/ranching on land not in CRP. When the client is not farming/ranching other land, CRP land can only be excluded if the owner is in the property rental business (the owner must be materially participating in the rental operation and decision-making a minimum of 10 hours per week). If materially participating at least 10 hours per week, the CRP property is excluded as part of a self- employment business. Count the property’s equity value if the landowner is not materially participating at least 10 hours per week. ABD Only: If the landowner is not materially participating at least 10 hours per week, the CRP property is subject to the $6000/6% rule listed in “Income Producing Property”. LIFE ESTATES: A life estate is a durational property right limited to the life estate owner’s life, or to another person’s life. The life estate owner does not have the property title and cannot