Section 21A of Chapter 118E of the General Laws is hereby amended by striking out subsection (2)(i) and replacing it with the following new subsection:
the type and amount of all countable assets; provided that any funds held by the community spouse of an institutionalized applicant or recipient in an Individual Retirement Account, Keogh plan or other pension fund shall be considered a non-countable asset as long as regular income distributions are made from the fund or the community spouse is employed;
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