20 CFR § 416.1227 - When the resources excluded under a plan to achieve self-support begin to count.
The resources that were excluded under the individual's plan will begin to be counted as of the first day of the month following the month in which any of these circumstances occur:
(a) Failing to follow the conditions of the plan:
(b) Abandoning the plan;
(c) Completing the time schedule outlined in the plan; or
(d) Reaching the goal as outlined in the plan.