The cash value of any funds in a plan, contract, or account, under Sections 401(a), 403(a), 403(b), 408, 408A, 457(b), and 501(c) of the Internal Revenue Code of 1986. and the value of funds in a Federal Thrift Savings Plan Account under 5 U.S.C. 8439 are excluded as a resource. This exclusion includes any current or future tax preferred retirement accounts approved under federal or state law.
Idaho Admin. Code r. 16.03.04.357