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resource if the individual maintains or makes contributions to the account. The Montana TANF-funded IDA is excluded when an individual becomes ineligible for TANF as long as the individual is still maintaining or making contributions into the account. Contributions are only matched when withdrawn for an allowable purpose. INDIVIDUAL RETIREMENT ACCOUNT (IRA): Funds held in traditional IRAs, Roth IRAs, and MyRAs are excluded for SNAP. ITEMS OF UNUSUAL VALUE: Items of unusual value are excluded. KEOGH PLANS: Only KEOGH Plans held by a household member or in a contract between a household member and other individuals within the SNAP filing unit are countable. KEOGH plans held in a contractual arrangement with individuals outside the SNAP filing unit are excluded until the individual begins accessing the funds. If an individual outside the filing unit is simply a beneficiary of the KEOGH, it is not considered a contractual relationship and the funds are countable. LAND: Households currently not owning a home but own or are purchasing a lot they intend to build on or are building a permanent home on receive an exclusion for the value of the lot and the partially completed home. LIFE ESTATES: All life estates are excluded. Life estates are excluded as the home while the individual is living in the property. LIFE INSURANCE: The face and cash value of all whole life insurance policies and term life insurance policies are excluded. LIVESTOCK: The value of livestock used to produce income necessary for employment or raised for home consumption is excluded. Livestock that are pets are also excluded. LOANS GIVEN BY THE HOUSEHOLD: The full unpaid balance of the loan (debt owed) is a countable resource when the balance is accessible and can be readily liquidated. LOANS RECEIVED BY THE HOUSEHOLD: Loans, including self-employment business loans and home equity loans, are counted as a resource in the month received, even if the household anticipates spending some or all of it in the same month. Any amount remaining after the month of receipt is counted as a resource until the money is spent.