The "Miller Trust" is actually a Qualified Income Trust.  It got its name "Miller" from a Colorado case that allowed a Medicaid beneficiary to place his income into a trust in order to qualify for Medicaid benefits.  These funds were than paid in specified amounts to the nursing facility for his care.  At the death of the beneficiary, any income left in the trust had to be repaid to the state for Medicaid costs.

The Qualified Income Turst or "Miller Turst" is established to receive all of the beneficiary's income in a given month, and then immediately disburse specified amounts of that income to the nursing facility, to the beneficiary as a personal needs allowance, and to a spouse, if there is one.  Thus, the income is deposited, and then quickly disbursed, all within the month, leaving a very small balance to keep the account open.

The trust becomes the assignee of all of the periodic income benefits of the beneficiary.  Medicaid rules require that the cost of care contribution is reduced by the personal needs allowance and payments to a community spouse, if allowed.

Trust can be very complicated and is thus highly recomended that you pursue professional advice before making one part of your Medicaid application plans.