Page 5

MEDICAL MEDICAL MEDICAL MEDICAL MEDICAL MEDICAL MEDICAL a. Miller Type or QIT Requirements: 1. The trust must be irrevocable. 2. The trust must be established from income of the recipient, composed only of the individual’s pensions, Social Security, and any other unearned income which the individual receives, from whatever source, including accumulated interest in the trust. 3. No resources may be used to establish or augment the trust. Inclusion of resources voids the exemption. 4. The trust must specify that the only payments allowed from the trust are those permitted in 42 CFR 435.725 which includes patient liability, personal needs allowance (PNA), spousal/family allowance and certain unreimbursed medical expenses. Accumulation of income is NOT allowed. Any income deposited in the trust must be spent by the month following the month in which the income was deposited. 5. The trust must not provide for the payment of guardianship fees, attorney fees or trustee fees as a deduction from the trust or from the patient liability owed by the individual. 6. The trust must specify that upon the death of the individual, the state receive all amounts remaining in the trust up to an amount equal to the total amount of medical assistance paid on behalf of the individual. F-525 RESOURCES If the trust meets all the above requirements, the corpus (principle) of the trust is not considered available to the recipient when determining resource eligibility. F-530 INCOME Income deposited into a QIT is excluded in the financial eligibility determination. • Any income not deposited into the QIT is counted in the financial eligibility determination. • Any withdrawals from the QIT are counted in financial eligibility determination unless used for: o PNA; or o spousal and family allowance; or o medical expenses not covered by Medicaid; or o patient liability. Case managers must enter unearned income deposited to a QIT as income type 61-Miller Trust and make the income non-countable to ensure financial eligibility is properly determined. F-535 PATIENT LIABILITY The customer’s total available income regardless of whether or not deposited into the QIT is used to determine the customer’s share of the cost of care. See Income Types for income types excluded in the patient liability calculation. F-520.6 TREATMENT OF TRUSTS Miller Type or QITs Division of Welfare and Supportive Services Medical Assistance Manual 25 Mar MTL 03/25