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16.6.7 Ho-Chunk Tribal Trusts ............................................................................................................... 203 16.7 Liquid Assets ..................................................................................................................................... 203 16.7.1 Personal Property ...................................................................................................................... 203 16.7.1.1 Household Goods ................................................................................................................ 203 16.7.1.2 Personal Effects ................................................................................................................... 204 16.7.1.3 Other Personal Property ..................................................................................................... 204 16.7.2 Loans (including Home Equity Loans), Reverse Mortgages, and Promissory Notes .................. 205 16.7.2.1 Reverse Mortgage ............................................................................................................... 205 16.7.2.2 Loans and Other Contracts Exchanged for Promissory Notes ............................................ 205 16.7.3 U.S. Department of Housing and Urban Development Payments............................................. 205 16.7.4 Reserved .................................................................................................................................... 206 16.7.5 Life Insurance ............................................................................................................................. 206 16.7.6 Treatment Of Continuing Care Retirement Community Entrance Fees .................................... 207 16.7.7 Income Tax Refunds and Credits ............................................................................................... 208 16.7.8 Earned Income and Child Tax Credits ........................................................................................ 208 16.7.9 Vehicles (Automobiles) .............................................................................................................. 208 16.7.9.1 Determining Equity Value ................................................................................................... 208 16.7.9.2 When to Count, When to Exempt ....................................................................................... 208 16.7.10 Property Settlement ................................................................................................................ 210 16.7.11 Lump Sums Payments .............................................................................................................. 210 16.7.11.1 Retroactive SS Payments .................................................................................................. 210 16.7.11.2 Lump Sum Payments Under the Settlement of the Cobell v. Salazar Class-Action Trust Case ................................................................................................................................................... 210 16.7.11.3 Reimbursement of Cost Share or Patient Liability Payments ........................................... 210 16.7.11.4 Retroactive VA Aid and Attendance ................................................................................. 211 16.7.12 Land Contract ........................................................................................................................... 211 16.7.13 Mortgage.................................................................................................................................. 212 16.7.14 Wisconsin Higher Education Bonds ......................................................................................... 212 16.7.15 Wartime Relocation of Citizens ............................................................................................... 212 16.7.16 Agent Orange Settlement Fund ............................................................................................... 212 16.7.17 Radiation Exposure Compensation Act .................................................................................... 212 16.7.18 Self-Support Plan Assets .......................................................................................................... 213 16.7.19 Replacing and Repairing Exempt Assets .................................................................................. 213 16.7.20 Reserved .................................................................................................................................. 213 16.7.21 Gifts .......................................................................................................................................... 213