(decedent, before death, bought life insurance policy for $12,000 with proceeds assigned to create irrevocable trust; trustee was to pay funeral expenses if bill presented within 45 days of death; one month later, decedent gave son over $4,000 and applied for Medicaid benefits the following months; state Medicaid agency determined that funds used to purchase policy was uncompensated transfer and imposed a disqualification period penalty; court rejected argument that transfers were for funeral expenses and were, therefore, exempt because no burial contracts existed in accordance with 305 IL Comp. Stat. Ann Sec. 5/3-1.2 and because the trusts were structured such that trust funds could pass to decedent's children rather than being used to pay funeral expenses).