The Texas Health and Human Services Commission follows 20 CFR §416.1231 regarding the definition, treatment, and exclusion of burial spaces, except that a burial space purchased by a person is:
  (1) excluded from countable resources if it is held for the person, the person's spouse, or anyone of the person's choosing; and
  (2) counted as a resource if the purchase was made for investment purposes.

Source Note: The provisions of this §358.352 adopted to be effective September 1, 2009, 34 TexReg 5497