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an exclusive list. Prendergast v. Commissioner, supra at 480.
Rather, we found that the list is only a guide for distinguishing
temporary absences for necessitous reasons from more permanent
absences for nonnecessitous reasons. Id.
Jail confinement after an arrest but before conviction is a
type of absence that is of a necessitous variety and also
nonpermanent. An individual confined in jail after being
arrested has a unique, temporary status. The criminal process
will continue through several stages, which may include charging,
possible plea bargaining, trial, conviction, sentencing, and
appeal, each of which will directly affect the individual’s
status. These subsequent stages of the criminal process after
arrest will determine whether the arrested person is ultimately
incarcerated or released. We find that an individual confined in
jail after an arrest but before conviction is necessarily, but
nonpermanently, absent from his or her home. Such an individual
generally intends to return home, just as an individual in
military service or afflicted by illness intends to return home
once he or she is able. Thus, the necessary, nonpermanent
absence of jail confinement is similar to those examples listed
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