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16.7.23 Indian Judgment Fund Purchases Disregard assets purchased with Indian judgment funds (see 10. of SECTION 15.3.14 PAYMENTS TO NATIVE AMERICANS), but do not disregard: • Proceeds from the sale of these initial purchases. • Subsequent purchases made with the proceeds from the sale of these initial purchases. 16.7.24 Payments to Nazi Victims Disregard payments made under PL 103-286 to victims of Nazi persecution. 16.7.25 Spina Bifida Child Disregard payments made under PL 104-204 to any child of a Vietnam veteran for any disability resulting from the child's spina bifida. 16.7.26 Uniform Gifts/Transfers to Minors Act The Uniform Gifts to Minors Act (UGMA) and the Uniform Transfers to Minors Act (UTMA) allow property to be transferred to an adult or trust company who holds the property as custodian for the minor. UGMA/UTMA property is required by statute to be transferred to the beneficiary when they reach the age of majority (usually at the age of 18 or 21 depending on state law). Funds held in a UGMA or UTMA custodial account are unavailable to the beneficiary. When the beneficiary reaches the age of majority and the custodianship ends, the property becomes available to the beneficiary. It is counted as income in the month of transfer and as an asset in the following month. 16.7.27 Individual Development Accounts Programs IDAs are restricted accounts owned by people with low incomes. The IDA program provides matching funds for buying a home, starting a business, or post-secondary education. Member savings and interest are a countable asset if the IDA was established using the Assets for Independence Act or Refugee Assistance Act funds. However, if W-2 or Community Reinvestment funds support the IDA program, the assets are exempt. 16.7.28 Crime Victim Restitution Program Disregard any payments received from a state-established fund to aid victims of a crime. These payments are an excluded resource for nine months following the month of receipt. 16.7.29 Tribal General Welfare Assistance Payments Do not count the unspent portion of Tribal General Welfare Assistance (GWA) payments received under the Tribal General Welfare Exclusion Act of 2014 as an asset, either in the month of receipt or in the twelve months following the month the payment is received. 16.7.30 Achieving a Better Life Experience (ABLE) Accounts ABLE accounts are tax-sheltered money market savings accounts specifically designed for people with disabilities. Anyone may contribute to these accounts for the disabled beneficiary.