Estate Planning | Special Needs Planning
Estate Planning | A critical aspect of estate planning for those with children who have physical or mental disabilities is the creation of
a trust to fund essential care and services throughout the lifetime of the disabled beneficiary. When developing a
special needs trust, it is important to ensure the plan does not negatively impact eligibility for government aid
programs. Special needs trusts are targeted to meet the specific requirements of the beneficiary. This encompasses
a broad array of benefits, including educational endeavors, counseling, custom equipment, transportation, vacations and other comforts.
The Special Needs Trust
When structured properly, a special needs trust allows families to provide for disabled dependents without affecting
their government benefit eligibility. In many cases, programs such as Supplemental Security Income (SSI),
Medicaid and public housing benefits are based in part on total assets. A special needs trust will keep the assets
available for use without being included in the government’s eligibility analysis. This type of trust will provide the
family with a feeling of security in knowing the disabled child or relative will always enjoy a good quality of life.
Like all estate planning, it is important to choose the trust that is most appropriate for your family’s specific
situation. This includes understanding the entire array of different options. Although it may seem complex and
confusing, our attorneys will explain every plan feature and offer useful advice and recommendations.
• Sole Benefit Trusts
• Pay-Back Trusts or (d)(4)(A) Trusts
• Third Party Trusts
• Self-Settled Supplemental Needs Trusts
• (d)(4)(C) Trusts
Complete Trust Development, Administration and Support
The attorneys at Mortellaro Law recognize the importance of drafting a special needs trust that will serve
your family for many years to come. Our ongoing commitment is to work with trustees and family members to
provide advice on complex issues related to tax filings, distributions and unique accounting requirements related to
government benefit programs.
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