4.6.5.90 Assessing home equity conversion loans
Summary
The first $40,000 of an unspent home equity conversion loan is an exempt asset (1.1.E.170) for 90 days ONLY. IF after 90 days a person has not spent the loan, the amount is an assessable asset (1.1.A.290).
Example 1: A person gets a home equity conversion loan of $40,000 and spends the loan in 45 days. The loan is not counted as an asset for the full 45 days but is subject to the deeming provisions while it is held as a financial investment (1.1.F.135).
Example 2: A person gets a home equity conversion loan of $70,000. S/he does NOT spend the loan within 90 days. Therefore:
- $40,000 is exempt for 90 days.
- $30,000 is assessable immediately.
- after 90 days the total loan amount is assessable under the assets test.
- The full $70,000 loan is subject to deeming provisions from the date of receipt of the loan while it is held as a financial investment.