Excluded resources include: The value of burial spaces for the individual, the individual's spouse, or any member of the individual's immediate family; Burial funds as described in §B of this regulation; Irrevocable burial contracts as described in §C of this regulation; Vehicles owned by the individual; Life insurance policies; Payments under Title I of Public Law 100-383, the Civil Liberties Act of 1988, or Title II of Public Law 100-383, the Aleutian and Pribilof Islands Restitution Act, received by individuals of Japanese ancestry and Aleuts; Payments made from the Agent Orange Settlement Fund or any other fund established pursuant to the settlement in the Agent Orange product liability litigation; Payments excluded under federal law; and Trust fund principal when the individual has no access or only restricted access to the principal of the trust. Burial Funds. In this section, “burial funds” means a revocable burial contract, burial trust, or other burial arrangement, or separately identified fund that is clearly designated as set aside for the individual's or spouse's burial expense. Up to $1,500 each of burial funds shall be excluded from resources. Funds set aside for burial shall be kept separate from other resources not set aside for burial. Burial funds mixed with other resources shall be treated as nonexcluded resources. Interest earned on excluded burial funds is also excluded from income and resources if it is left to accumulate and become part of the separately identified burial fund. The burial fund exclusion shall be reduced by: The face value of insurance policies if the cash surrender value of the policies has been excluded from resources; and Amounts in an irrevocable burial contract, or other irrevocable agreement, available to meet burial expenses. Irrevocable Burial Contracts. “Irrevocable burial contract” means an agreement that does not provide for a refund and that is clearly designated as providing for the individual's or spouse's burial expense. An irrevocable burial contract is fully excluded regardless of value. Interest earned on irrevocable burial funds is also excluded from income and resources.