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E. Qualified Undue Hardship Applicant

Includes only:

 lineal descendants of the decedent,  brothers and sisters of the decedent,  lineal descendants of brothers and sisters and  heirs of the descendent.

F. Undue hardship exists when:

1. Real or personal property included in the estate:

a. Is the sole source of income for a surviving heir, their spouse and related family members in their household and

b. The gross income available to the surviving heir, their spouse and related family members in their household is below 200% of the federal poverty level. OR

2. Recovery would result in forced sale of the residence of a surviving heir who:

a. Is living in and has continuously lived in the property since the decedent’s death and

b. Who lived in the property for at least 12 months immediately prior to and on the date of the beneficiary’s death and

c. Who would be unable to obtain an alternate residence because the gross income available to the surviving heir, their spouse and related family members in their household is below 200% of the federal poverty level and assets are valued below $25,000.

OR

3. Recovery would result in the sale of the residence of the qualified undue hardship applicant who:

a. Is living in and has continuously lived in the property since the decedent’s death and

b. Lived in the property for at least 12 months immediately prior to and continuously until the date of the decedent’s death and

DocuSign Envelope ID: FDC5A36F-C20D-40ED-8E94-3167F2A747A6 DocuSign Envelope ID: 9CB30F35-4CFE-41A3-8663-00DA59A946C6