“In addition, the record establishes that the transfer was not for the sole benefit of decedent's wife on the further ground that the annuity did not provide for payment of funds for her benefit on “a basis that is actuarially sound” based on her life expectancy. According to the table used by the Erie County Department of Social Services (DSS), the life expectancy of decedent's wife was 4.4 years at the time decedent elected to receive the 10-year guaranteed payout on the annuity. Thus, the annuity payout exceeded the life expectancy of decedent's wife by 5.6 years.” Williams v. Weiner, 42 A.D.3d 901, 902 (N.Y. App. Dept. 4th Div. 2007).