Khums on Saving Account Installments

Q: Are the following examples considered as ma’ūnah?

a) Housing saving account installments paid for taking a loan to purchase a better house,
b) Housing saving account installment paid for purchasing house for one’s children,
c) Instalments paid for a life insurance.

A: a-b) If the installments, deposited in a housing saving account for taking a loan to buy a better house or a house for children, are not spent on purchasing the house by the end of the khums year, they are subject to khums.

c) The money paid as life insurance installments is not liable to khums.