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

In Mississippi, 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 Mississippi Medicaid allows. Mississippi's rule is explicit: the claimant (the Settlor) cannot be the trustee of the Income Trust. A different person or entity — a relative, a friend, or a bank — serves as trustee, and a successor or co-trustee may be added with the Division of Medicaid's approval. The trustee opens a separate, federally-insured bank account for the income that funds the trust (it does not have to be styled as a 'trust account'; it only has to be a separate account, apart from the one used for the claimant's living expenses), makes the monthly distributions the Division of Medicaid authorizes, furnishes DOM an annual accounting when requested, and on the claimant's death gives DOM written notice and pays the State its remainder. No trustee fee may be charged for serving; only actual bank charges, up to $10 per month, may be paid from the trust. Because the applicant cannot serve and the trustee handles the State payback, choose someone reliable who will keep records, and confirm any complex situation with a Mississippi 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 Mississippi-licensed elder-law attorney. This guide is informational only and is not legal advice.