IDA WITHDRAWALS SR 13-36, 11/13 (MAM-A)

Funds withdrawn from an Individual Development Account (IDA).

Treatment: Excluded Income, if used for a qualified purchase (see PART 413, LESS COMMON TYPES OF RESOURCES: INDIVIDUAL DEVELOPMENT ACCOUNT (IDA)

Treatment: Countable as a Lump Sum Payment, if used for a nonqualified purchase (see PART 411, COMMON TYPES OF RESOURCES: LUMP SUM PAYMENTS (RESOURCE).