(Medicaid case; non-institutionalized (community) spouse purchased an annuity before institutionalized spouse determined to be eligible for Medicaid; institutionalized spouse entered nursing home in 2005 and couple used personal funds to pay nursing home bill for four years; community spouse then purchased annuity using his personal IRA funds; annuity guaranteed monthly payments of $1,728.42 to community spouse for almost 10 years - the community spouse's actuarial life expectancy; upon community spouse's death, institutionalized spouse was first contingent beneficiary and state Medicaid agency was remainder beneficiary to extent of Medicaid benefits paid to institutionalized spouse; court noted that federal Medicaid law specified that annuity is not asset of community spouse if purchased with retirement plan funds and state is named as beneficiary; annuity was actuarially sound and was for community spouse's sole benefit).