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• Necessary and reasonable improvements upon the burial space with items such as headstones, markers, plaques • Arrangements for opening and closing the grave site Exempt multiple spaces of any value under the following conditions: • The space(s) must be owned by the elderly, blind, or disabled person, that person’s spouse, or, when the EBD person is a minor, by the minor’s parents. • Both a plot and a mausoleum space cannot be exempted for the same person. • Each person may have more than one type of space. • The space(s) must be for the use of the elderly, blind, or disabled member or one of the following: ◦ Spouse. ◦ Minor or adult natural, adoptive, or stepchild. ◦ Brother or sister. ◦ Natural or adoptive parent. ◦ Spouse of any of the above. If the burial space expenses are being paid for through burial insurance or a LIFBC for a relative with a qualifying relationship (other than the EBD person and that person’s spouse), allow only those expenses listed above as exemptions. Any other goods or services purchased through the burial insurance or LIFBC would be a divestment. Example 5: Bob, who is 12 years old, lives with his parents and is tested for EBD Medicaid. His father owns five burial plots and spaces: the first is for Bob, the second and third are for his parents, the fourth is for his older brother, who does not live at home, and the fifth is for Bob's uncle. All the plots and spaces are exempt except for the fifth.

Example 6: Harry is applying for HCBW. Last year he used his life insurance policy with a face value of $10,000 and a cash value of $8,000 to set up a LIFBC for his son. On the Statement of Goods and Services, $4,000 is designated for a casket, $1,000 for a vault, and $500 for the cemetery plot, for a total of $5,500 that is exempt burial space expenses. The remaining $2,500 that was put in to the LIFBC is considered divestment. 16.5.5 Burial Funds Burial fund exemptions apply only to EBD Medicaid fiscal group members. Burial funds are funds that are set aside for burial expenses. EBD Medicaid members and their spouses may each have one burial fund. To find the amount of a burial fund that can be exempted, add together the following: • The face value of the person's irrevocable burial trusts (see SECTION 16.5.1 IRREVOCABLE BURIAL TRUSTS) • The face value of all of their life insurance policies whose cash value is exempt (see SECTION 16.7.5 LIFE INSURANCE) • The face value of their exempt burial insurance (see SECTION 16.5.2 BURIAL INSURANCE) • The cash surrender value of revocably assigned LIFBC (see SECTION 16.5.3.2 REVOCABLE ASSIGNMENT OF LIFE INSURANCE-FUNDED BURIAL CONTRACTS)