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• Is funded only by the income of the beneficiary including accumulated interest on that income. The trust will not be funded with the beneficiary’s resources, nor income or resources of other people. • Upon the death of the beneficiary, the State of Indiana will receive all remaining funds in the trust up to the amount of Medicaid expenditures paid on the individual’s behalf. A transfer of resource penalty does not apply to a Miller trust if the trust is: • Established for the benefit of an individual; and • Funded solely by the income of an individual, including accumulated interest. The Miller trust described in this subsection can be revocable or irrevocable. Under 42 U.S.C. 1396p(d)(4)(B)(ii), upon the death of a beneficiary, the state of Indiana receives the remaining funds in a Miller trust up to the amount of Medicaid expenditures paid on the member's behalf. Allowable distributions from a Miller Trust may include the following: • A monthly personal needs allowance for a primary beneficiary if they are depositing their entire income into the trust • A monthly amount to the spouse of a primary beneficiary sufficient to provide but not exceed the minimum monthly maintenance needs allowance for the spouse, as provided by Title XIX of the Social Security Act • Incurred medical expenses of a primary beneficiary • The cost of medical assistance provided to a primary beneficiary, such as the patient liability. A Miller trust must be funded at least each month in the amount of the beneficiary's monthly income exceeding the SIL. Funds in a Miller trust must: • Be maintained in a separate account from any other account; and • Not be commingled with other accounts.50 With the exception of funeral trusts and Miller trusts, trusts should be sent to OMPP through the PAL system to make a determination of validity and exemption. 2615.75.20 OTHER TRUSTS NOT GOVERNED BY OBRA-93 Trusts established on or after August 11, 1993, that are not governed by OBRA-93 must be reviewed for the purpose of determining the "availability" of the trust. Some examples are trusts created by a will