In IRS Revenue Ruling (Rev. Rul. 2002-20), a trust (Trust A) may qualify as a charitable remainder unitrust under §664 of the Internal Revenue Code, if the unitrust amounts will be paid for the life of a financially disabled individual (a person unable to manage his or her own financial affairs by reason of a medically determinable physical or mental impairment that can be expected to result in death or that has lasted or can be expected to last for a continuous period of not less than 12 months) to a separate trust (Trust B), that will administer these payments on behalf of the disabled individual and, upon the disabled individual's death, will distribute the remaining assets of Trust B either to the individual's estate or, after reimbursing the state for any Medicaid benefits provided to the individual, will be subject to the individual's general power of appointment.