Under the Welfare and Institutions Code, which of the following represents NOT an available resource?

• A. Money placed into a revocable trust to pay for funeral goods and services
• B. Money placed into an irrevocable trust to pay for funeral goods and services
• C. Money left with family member and designated to be used to pay for funeral goods and services
• D. Money left with an attorney and designated to be used to pay for funeral goods and services

Answer: (B)

Availability of resources for paying funeral expenses hinges on control and accessibility. Funds counted as available are those you can access or direct through a guardian, attorney, or a designated person to pay for funeral goods and services without delays. An irrevocable trust, once funded, is not accessible in the same way because the grantor cannot revoke it and the trustee controls disbursements. The money isn’t readily available to the person or their fiduciary to use for funeral costs, so it does not qualify as an available resource. In contrast, money in a revocable trust, or money left with a family member or an attorney designated to pay for funeral expenses, remains accessible for that purpose and thus counts as available resources.