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b. Payments to reimburse the custodial parent for health care expenses; and/or c. Payments received and retained by the DHS child support enforcement unit on behalf of a child enrolled in Rhode Island Works, foster care, or Medicaid LTSS Home and Community Based Services (HCBS), including through the Katie Beckett eligibility option. 4. Death Benefits – A death benefit is something received as the result of another's death. a. Proceeds of a life insurance policy received due to the death of the insured; b. Lump sum death benefit from SSA; c. Railroad Retirement burial benefits; d. VA burial benefits; e. Inheritances in cash or in-kind; f. Cash or in-kind gifts given by relatives, friends or a community group to "help out" with expenses related to the death. g. Death benefits are excluded for any expenses paid by applicant or beneficiary related to the deceased's last illness and burial. Any benefits above the actual expenses paid are countable. Recurring survivor benefits such as those received under RSDI and private pension programs are not death benefits. 5. Disaster Assistance – At the request of a State Governor, the President may declare a major disaster when the disaster is of such severity and magnitude that effective response is beyond the capabilities of the State and local governments, and Federal assistance is needed. Under such circumstances, the value of disaster assistance provided by a government agency or an organization such as the Red Cross is excluded from countable income if the person resided in permanent or temporary housing in the disaster area prior to the date of the Presidential designation. 6. Federal Housing Assistance – The U.S. Department of Housing and Urban Development (HUD) and State and local governments and housing authorities provide various forms of assistance that help pay shelter costs. This includes subsidized housing, loans for modifications, mortgage supports and guaranteed loans. Housing assistance is excluded income if