Long Term Care (LTC): Resources – Burial Funds and Irrevocable Burial

Revocable Burial

Revocable burial funds up to $1500 are excluded as a resource if these funds are specifically set aside for the burial arrangements of the individual or the individual’s spouse.  Any amount over the $1500 is considered a resource.

Examples of Burial funds set aside for burial may include savings, checking accounts, certificate of deposit, or cash, when the money is clearly designated as being set aside for the individual’s burial.

Irrevocable Burial

Any amount in an irrevocable burial contract is not counted as a countable resource. There is not a limit on the amount that can be exempt in the irrevocable burial.  Any life insurances assigned to the irrevocable burial are also exempt.

Combination of Revocable and Irrevocable Burial

An individual cannot receive both the $1500 revocable burial exclusion and the Irrevocable Burial exclusion.  The amount of the $1500 exclusion will go down dollar for dollar of the amount of the Irrevocable.


  1. Mary has a revocable burial fund of $4,500. She does not have any other burial funds.
    $1500 of the burial is exempt, $3,000 is countable resource.
  2. Betty has an irrevocable burial of $15,000. There are no other burial funds.
    The irrevocable burial is exempt. There is no maximum face value; if it is irrevocable it is exempt.
  3. Carl has a revocable burial in the amount of $1,500 and an irrevocable burial in the amount of $6,000.
    The irrevocable burial is exempt.  The $1,500 revocable is a countable resource.  An individual cannot receive both the $1,500 revocable burial exclusion and the irrevocable burial exclusion.

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