A Medical Assistance Income Trust (“Miller Trust”) is used by an individual who applying for state Medicaid assistance, but has income greater than that allowed by Medicaid rules. The Trust receives all of the applicants current income, and from that Trust, certain distributions can be made, such as, a reasonable monthly allowance to the applicant, payment of certain qualified expenses, with the balance of that month’s income being paid to the applicant’s health care provider. The State is also the beneficiary of the Trust upon your death, so any remaining funds in the Trust at your death would pass to the State.