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6. Identifiability – Some resources must be identifiable to be excluded and, as such must be distinguishable from other resources. A resource is identifiable if: a. The funds are kept physically apart from other funds, such as in a separate bank account. b. The funds are not kept physically apart from other funds but can be identified using a complete history of account transactions dating back to the initial date of deposit based on the records of the account holder. c. When a withdrawal is made from a commingled account, the non- excluded funds are assumed to be withdrawn first, leaving as much of the excluded funds in the account as possible. d. The excluded funds remaining in the account can only be increased by deposits of subsequently received excluded funds and excluded interest. If interest on the excluded funds is excluded, the percent of an interest payment to be excluded is the same as the percent of funds in the account that is excluded at the time the interest is posted. The excluded interest is then added to the excluded funds in the account. 3.7.3 Mandatory Resource Exclusions A. Resource exclusions may be mandated under the SSI methodology or by Federal laws other than the Social Security Act, 42 U.S.C. Chapter 7, as well as by the State and various other program requirements. 1. Exclusions Required by Federal Law – Federal law establishes that certain resources are excluded when determining Medicaid eligibility using the SSI methodology across all IHCC coverage groups. A list of mandated Federal exclusions based on how they are treated if identifiable is located in § 3.8 of this Part. 2. Required by State law or Regulation – Rhode Islanders are permitted a State tax deduction for funds committed to the State-administered 529 education account. Funds contributed to such an account are excluded, except for the amount of the Rhode Island tax deduction, as long as they are set aside for qualified educational expenses. 3.7.4 Special and Limited Time Exclusions A. There are a number of special and time-limited exclusions that apply across the IHCC groups as well. Applicable general time-limited exclusions are as follows: