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16.7.22 U.S. Savings Bonds ................................................................................................................... 213 16.7.23 Indian Judgment Fund Purchases ............................................................................................ 214 16.7.24 Payments to Nazi Victims......................................................................................................... 214 16.7.25 Spina Bifida Child ..................................................................................................................... 214 16.7.26 Uniform Gifts/Transfers to Minors Act .................................................................................... 214 16.7.27 Individual Development Accounts Programs ........................................................................... 214 16.7.28 Crime Victim Restitution Program ........................................................................................... 214 16.7.29 Tribal General Welfare Assistance Payments .......................................................................... 214 16.7.30 Achieving a Better Life Experience (ABLE) Accounts ............................................................... 214 16.7.31 Crowdfunding Accounts ........................................................................................................... 215 16.7.32 Independence Accounts .......................................................................................................... 215 16.7.33 Certain Payment Types Related to the COVID-19 Pandemic ................................................... 216 16.7.34 Guaranteed Income Payments ................................................................................................ 216 16.7.35 Medicare Advantage Supplemental Benefits .......................................................................... 216 16.7.36 Medicare Set-Aside Arrangements .......................................................................................... 217 16.8 Real Property .................................................................................................................................... 217 16.8.1 Home/Homestead Property ...................................................................................................... 217 16.8.1.1 Multi-unit Dwelling ............................................................................................................. 217 16.8.1.2 Non-Motorized Trailer Homes ............................................................................................ 218 16.8.1.3 Exempt Home Property ...................................................................................................... 218 16.8.1.4 Long-Term Care Home Equity Limit .................................................................................... 219 16.8.1.5 Sale of Home Property ........................................................................................................ 220 16.8.1.6 Life Estate ............................................................................................................................ 220 16.8.1.7 Vehicles that are Homes ..................................................................................................... 221 16.9 Property Essential to Self-Support .................................................................................................... 221 16.9.1 Introduction to Property Essential to Self-Support ................................................................... 221 16.9.2 Business Property Excluded Regardless of Value Rate of Return .............................................. 221 16.9.3 Nonbusiness Property Excluded up to $6,000 Regardless of Rate of Return ............................ 222 16.9.4 Nonbusiness Income-Producing Property Excluded up to $6,000 if it Produces at Least Six Percent Rate of Return ......................................................................................................................... 222 16.10 Indian Lands .................................................................................................................................... 223 16.11 Retirement Funds............................................................................................................................ 223 16.11.1 Types of Retirement Funds ...................................................................................................... 223 16.11.2 Retirement Funds as Assets ..................................................................................................... 224 16.11.3 Retirement Funds as Income ................................................................................................... 225