5633.3 Spousal Impoverishment
Income attributed solely to the community spouse is not considered available in determining the eligibility of the long term care spouse. An irrevocable annuity in the pay out phase which is owned by the community spouse shall be countable as a resource and not as income for purposes of spousal impoverishment. Only after the annuity has been excluded as a resource may it be considered income. See 8143(1) and 8243(1) .