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Fee patent land is countable, unless otherwise excluded (home, necessary for self-employment, etc.). See “Glossary” for further explanation of fee patent land. Oil and mineral rights connected to fee patent land are treated according to policies at CMA 402-1. INDIVIDUAL INDIAN MONEY (IIM) ACCOUNTS: IIM accounts are excluded. Normally it is not necessary to verify an IIM account. However, documentation may be needed to verify a resource exclusion if the resource was purchased with IIM funds. Effective Date: July 01, 2016