An Irrevocable Qualified Income Trust ("Miller" Trust) is used for Medicaid planning. Each state has an income cap that will disqualify applicants from Medicaid whose gross incomes exceed a certain amount (usually around $2,000) per month. This Trust will distribute your income in such a way that your income will not disqualify you for Medicaid. The income that is placed in the trust's bank account each month will not be counted for the purpose of the income cap and will permit you to qualify for Medicaid nursing home care.
