Medicaid planning includes analysis of income. Medicaid applicants must not have income that exceeds the established maximum. However, applicants for Medicaid are allowed to establish a specific type of legal arrangement called a ‘Trust.” In this arrangement, the income of an applicant is transferred to the ‘Trustee” of the trust who then uses the income to provide for the personal needs of the applicant, make disbursements to a spouse for their support, pay the expenses of the Trust itself, and make payments to a Nursing Home as the “applied income” of the applicant. Miller trusts must receive all income from any one source but do not have to receive all income from all sources.