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Funds withdrawn from an Individual Development Account (IDA).
Treatment: Excluded Income, if used for a qualified purchase (see PART 411, LESS COMMON TYPES OF RESOURCES: INDIVIDUAL DEVELOPMENT ACCOUNT (IDA))
Treatment: Countable Lump Sum Income, if used for a nonqualified purchase (see PART 409, COMMON TYPES OF RESOURCES: LUMP SUM PAYMENT: NONRECURRING).