The first four items, totaling $1,150, are burial spaces and we consider the entire
amount irrevocable because it is less than the $1,600 maximum irrevocable amount under
the State's law.
We consider the other four items, totaling $1,700, as funds set aside for burial.
Of the $1,700, we consider $450 irrevocable (which is the remaining irrevocable amount
available under the State's law) and $1,250 revocable. Next, we address the burial
funds exclusion as follows:

$1,500 
 
burial funds exclusion 
450 
 
irrevocable burial funds reduce the available burial funds exclusion

=$1,050 
 
remaining available burial funds exclusion to apply 
$1,250 
 
revocable burial funds 
1,050 
 
remaining available burial funds exclusion to apply 
=$200 
 
countable resources 