A retirement fund owned by an eligible individual is a resource if he/she has the
option of withdrawing a lump sum even though he/she is not eligible for periodic payments.
However, if the individual is eligible for periodic payments, the fund may not be
a countable resource. See E.1. below if an individual is eligible for periodic payments.
A previously unavailable retirement fund is not income to its recipient when the fund
becomes available. The fund is subject to resources counting rules in the month following
the month in which it first becomes available.