50个州有五十种exemption，估计这时候住蓝州就好了。

In approximately 30 states, 401K’s and IRA’s are countable assets. The remaining states allow them to be exempt, but many states require they be in pay out status. This means the owner of the account is receiving the required minimum distribution. Furthermore, some states will only exempt a non-applicant spouse’s retirement account. More.

基本上配偶的那一半不用算，病人的那一半需要spend down。几乎是算小离婚了。