The QIT is most often used when nursing home (SNF) or adult living facility (HRF/ALF) costs, are sought from Medicaid. The Miller trust can be named as recipient of the individual's income from a pension plan, Social Security, or other source, effectively impoverishing them for this purpose. Income that is routed into a Miller Trust each month, as received, is no longer counted for Medicaid eligibility. The trust provides a specific manner in which funds in the trust will be spent each month. A Miller Trust does not provide any assistance with the "countable resources" requirement for Medicaid, and assets (other than monthly income) are not contributed to a Miller Trust.