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25.4.2 Identifying a Widow/Widower Group ....................................................................................... 357 25.4.3 Determining the Income Disregard for Widow/Widower Group .............................................. 358 25.5 Section 1619 Group .......................................................................................................................... 358 25.6 Reserved............................................................................................................................................ 358 25.7 Reserved............................................................................................................................................ 358 25.8 Reserved............................................................................................................................................ 358 26.1 MAPP Introduction ........................................................................................................................... 359 26.2 Application ........................................................................................................................................ 359 26.2.1 MAPP Application Introduction ................................................................................................. 359 26.2.2 Begin Month .............................................................................................................................. 359 26.2.3 Fiscal Test Group ........................................................................................................................ 359 26.3 Nonfinancial Requirements .............................................................................................................. 360 26.3.1 Medicaid Purchase Plan Nonfinancial Requirements Introduction ........................................... 360 26.3.2 Disability ..................................................................................................................................... 360 26.3.3 Work Requirement .................................................................................................................... 361 26.3.3.1 Self-Employment ................................................................................................................. 361 26.3.3.2 Contractual Employment .................................................................................................... 361 26.3.3.3 Employment Ending ............................................................................................................ 361 26.3.3.4 Temporary Employment .................................................................................................... 361 26.3.4 Work Requirement Exemption .................................................................................................. 362 26.3.5 Health and Employment Counseling Program ........................................................................... 362 26.3.5.1 Health and Employment Counseling Processing ................................................................ 362 26.3.5.2 Health and Employment Counseling Extension .................................................................. 363 26.3.5.3 Health and Employment Counseling Participation Changes .............................................. 363 26.3.6 Health Insurance Premium Payment ......................................................................................... 363 26.3.7 Spousal Impoverishment ........................................................................................................... 364 26.3.8 Institutionalization ..................................................................................................................... 364 26.3.9 Community Waivers ................................................................................................................... 364 26.4 MAPP Financial Requirements .......................................................................................................... 364 26.4.1 Assets ......................................................................................................................................... 364 26.4.1.1 Independence Accounts...................................................................................................... 364 26.4.1.2 Independence Account Exemption Status .......................................................................... 366 26.4.1.3 Pension or Retirement Accounts ........................................................................................ 366 26.4.2 Income ....................................................................................................................................... 367 26.4.2.1 Deduction for Medical and Remedial Expenses over $500 ................................................ 367