Who Can Be the Trustee of a Miller Trust in Arkansas?

In Arkansas, the trustee of a Miller Trust (Qualified Income Trust) is whoever manages the trust account — depositing the applicant's income each month and paying out only what Arkansas DHS allows. Arkansas is unusually flexible on who serves as trustee: DHS's PUB-396 expressly allows the applicant to act as their own trustee, but advises planning for a replacement trustee in case the applicant can no longer serve — so choosing a relative, friend, or (when no relative is available) a bank as trustee or successor trustee is often the safer choice. The trust may be created by the applicant or by the applicant's child, spouse, sibling, attorney-in-fact/power of attorney, guardian, or Social-Security-appointed representative payee, and must be created on or after August 11, 1993. A trustee may serve without bond or court supervision. The trustee opens a single, separate bank account that holds only the applicant's income (kept apart from the account used for living expenses), makes only the monthly payments the caseworker authorizes on the DHS-712, delivers annual accountings to the settlor, files an annual fiduciary tax return for the trust, and on the settlor's death pays Arkansas DHS its remainder. No trustee fee may be charged for serving, and neither attorney fees nor tax-return-preparation fees may be paid from the trust — only the bank's service charges and, when a commercial institution serves as trustee, its commercially reasonable administrative fee. Confirm any complex situation with an Arkansas elder-law attorney. The trustee does not have to be a lawyer or a professional; for the core setup this is a role most families fill themselves. For a complex situation, consult a Arkansas-licensed elder-law attorney. This guide is informational only and is not legal advice.