If the contract shows the purchase of a specified burial space at a specified price,
determine whether such space is held for the individual or member of the individual's
immediate family per B.4. above.
If the space is held for the individual, determine if the contract is irrevocable
or revocable. If irrevocable, it is not a resource. If the contract is revocable,
it is an excludable resource. (See SI 01130.420 C.3. on single-purpose burial space contracts.)
NOTE: Whether a contract representing the purchase of a burial space is irrevocable or
revocable may be important if there is a dollar limit on irrevocable contracts in
the State in which the contract was purchased.