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community confirms that the entrance fee does not confer an ownership interest to the residents, then the third condition described above is met. For Medicaid eligibility determinations, all spousal impoverishment protection rules regarding income and asset allocations for a community spouse are applicable when one spouse resides in the skilled nursing care section of the facility, and the other spouse (the community spouse) resides in an independent living setting. CCRC and similar life care community contracts are required by federal law to account for spousal impoverishment income and asset allocations to a community spouse before determining the number of resources that a resident must spend on his or her own care. 2640.10.25.40 TRANSFERS INVOLVING BURIAL PLOTS OR SPACES FOR IMMEDIATE FAMILY MEMBERS Pursuant to FSSA v. Culley, irrevocable burial trusts, plots or spaces purchased with assets owned by applicants or recipients that name an immediate family member as the beneficiary of the burial plots or spaces are not considered improper transfers that invoke a penalty period. See IHCPPM 2615.20.20.10. For purposes of this section immediate family means an individual's minor and adult children, including adopted children and stepchildren, an individual's brothers, sisters, parents, adoptive parents, and the spouses of those individuals. Neither dependency nor living-in-the-same-household will be a factor in determining whether a person is an immediate family member. For purposes of this section “burial spaces” include burial plots, gravesites, crypts, mausoleums, urns, niches, and other customary and traditional repositories for the deceased's bodily remains provided such spaces are owned by the individual or are held for his or her use. Additionally, the term includes necessary and reasonable improvements or additions to or upon such burial spaces including, but not limited to, vaults, headstones, markers, plaques, or burial containers and arrangements for opening and closing the gravesite for burial of the deceased.98 2640.10.30 PRESUMPTION OF INTENT IN TRANSFERRING PROPERTY Once the uncompensated value for a transfer of property has been established, this figure will be used to determine a penalty period. DFR will presume Medicaid eligibility to be the motive unless a satisfactory showing is made to the DFR that the property was transferred exclusively for a purpose other than to qualify for Medicaid, or that the individual intended to transfer the property at fair market value. If the individual wishes to rebut this presumption, they are responsible for presenting convincing evidence to the DFR in support of their contention that the property was transferred exclusively for some other purpose or that they intended to transfer the property at fair market value. If the individual chooses to rebut the presumption, they must provide a statement concerning the circumstances of the transfer. The statement should cover, but need not be limited to the following: