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15.7.2.3.2 Allowed Deductions ..................................................................................................... 185 15.7.3 Medical/Remedial Expenses ...................................................................................................... 185 15.7.4 Impairment-Related Work Expenses ......................................................................................... 187 15.7.5 $65 and ½ Earned Income Deduction ........................................................................................ 187 16.1 Assets Introduction ........................................................................................................................... 188 16.2 Assets Availability.............................................................................................................................. 189 16.2.1 Assets Availability Introduction ................................................................................................. 189 16.2.2 Real Property ............................................................................................................................. 190 16.3 Separate and Mixed Assets ............................................................................................................... 190 16.4 Accounts ............................................................................................................................................ 191 16.4.1 Joint Accounts ............................................................................................................................ 191 16.4.1.1 EBD Medicaid Applicant/Member EBD Co-owner .............................................................. 191 16.4.1.2 EBD Medicaid Applicant/Member Non EBD Co-owner ...................................................... 191 16.4.1.3 Exception to Joint Accounts policy ..................................................................................... 191 16.4.2 Jointly Held Real Property .......................................................................................................... 192 16.5 Burial Assets ...................................................................................................................................... 192 16.5.1 Irrevocable Burial Trusts ............................................................................................................ 192 16.5.2 Burial Insurance ......................................................................................................................... 193 16.5.3 Life Insurance-Funded Burial Contracts ..................................................................................... 193 16.5.3.1 Irrevocable Assignment of Life Insurance-Funded Burial Contracts ................................... 194 16.5.3.2 Revocable Assignment of Life Insurance-Funded Burial Contracts .................................... 195 16.5.4 Spaces ........................................................................................................................................ 195 16.5.5 Burial Funds ............................................................................................................................... 196 16.5.6 Wisconsin Funeral Trust Program .............................................................................................. 197 16.5.6.1 Statement of Funeral Goods and Services .......................................................................... 198 16.5.6.2 Cash Advances .................................................................................................................... 199 16.6 Non-Burial Trusts .............................................................................................................................. 199 16.6.1 Non-Burial Trusts Introduction .................................................................................................. 199 16.6.2 Trust Principal ............................................................................................................................ 200 16.6.3 Revocable Trusts ........................................................................................................................ 200 16.6.4 Irrevocable Trusts ...................................................................................................................... 200 16.6.4.1 Trust Established With Resources of a Third Party ............................................................. 200 16.6.4.2 Trust Established With Resources of the Individual or Spouse .......................................... 200 16.6.5 Special Needs Trusts .................................................................................................................. 201 16.6.6 Pooled Trusts ............................................................................................................................. 202