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290 (07/2026) Chapter 2:Eligibility • Section 5: Financial eligibility • In ERDC, REF, REFM, SNAP and TANF, exclude as a resource the equity value of all burial space or merchandise for each member of the financial group. For burial space and merchandise that serves the same purpose, only one item per person is excluded. • For OSIPM, exclude as a resource the equity value of all burial space or merchandise if owned by the participant and designated for the participant, the spouse of the participant, minor and adult children, siblings, parents, and the spouse of any of these individuals. For burial space and merchandise that serves the same purpose, only one item per person is excluded. Examples of serving the same purpose: A casket and an urn A gravesite and crypt A headstone and a plaque Examples of not serving the same purpose: A casket and liner A gravesite and headstone Opening/closing of gravesite and a gravesite For MSP and HSD medical programs, resources are not considered in eligibility determination. Oregon Administrative Rule(s) 461-145-0050 — Burial Spaces and Merchandise 414-175-0035 — Specific Financial Requirements Capital Gains A capital gain refers to the profit made when a capital asset (like personal property, real estate, stocks, bonds, mutual funds) is sold. A capital gain occurs when you sell an asset for more than what you paid to purchase it. Capital gains can be tricky. They may be treated as a capital gain for HSD (MAGI) medical, but might also be treated as the ‘Sale of a Countable Resource’ for other programs. For all programs, if a capital gain is reported, email the applicable programs on the case to determine how to correctly enter the information in ONE. Cash For all programs, in the month of receipt, cash is counted as income unless the source of the cash qualifies for an exclusion under another rule. For all programs except HSD medical and MSP, after the month of receipt, count cash (including cash on hand, cash in a safe deposit box and cash held by others) as a resource, unless the source of the cash qualifies as an excluded resource under another rule. For HSD medical programs and MSP: • Resources are not considered in eligibility determination.