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4. Health care specific – Trusts established for health care payments are considered to be a third (3rd) party resource. Principal and interest/earnings are not counted if the terms of the trust specify that they are available only for making health care-related payments. C. In both the determination of LTSS financial eligibility and the post-eligibility treatment of income a revocable trust established before August 11, 1993 is treated as follows: 1. Countable resources and income – The trust principal and earnings/interest are treated as countable resources and income, respectively. 2. Home and adjoining land – The fair market value of a primary residence or former primary residence of an LTSS applicant or spouse in a revocable trust does not qualify for the exclusions set forth in § 6.4(D)(3) of this Part and is treated as a countable resource. 6.11.2 Non-Qualifying Trusts – Established on or After August 11, 1993 A. The requirements for evaluating non-MQT differ when determining Medicaid LTSS eligibility. A trust other than a MQT is subject to the provisions of this Part when the following conditions are met: 1. Date – The trust was established on or after August 11, 1993; 2. Grantor – Established by the Medicaid LTSS applicant, or a grantor on the applicant’s behalf including a spouse, or a legal guardian or authorized representative; 3. Source – The source of the trust is either funds owned by the grantor or funds the grantor is entitled to use; 4. Type of trust – The trust is a living trust that was not established by a last will and testament; 5. Trust beneficiary – The trust names the Medicaid LTSS applicant to be the trust beneficiary and, as such, to receive distributions from the trust; 6. Distribution – The terms of the trust establishing the purposes and/or circumstances for which distributions of principal and earnings/interest may be made dictate treatment rather than the discretion of the trustee(s) therein; 7. Use limits – Restrictions on the timing of distributions or how the funds may be used are not a factor; and