ABSTRACT
Contents Introduction ............................................................................................................................ 320 What Is a Special Needs Trust? ................................................................................................ 320 Distributions from a Special Needs Trust ................................................................................. 320
SSI, SSDI, SSDAC, Medicaid, and Medicare .......................................................................321 Medicaid Home-and Community-Based Care Service Waivers ...........................................321 Discretionary Language in the Trust Document .................................................................. 322 ’e Sole Benet Rule .......................................................................................................... 323 Types of Distributions ........................................................................................................ 323 Potentially Prohibited Distributions .....................................................................................324
Other Aspects of Special Needs Trust Administration ...............................................................324 Annual Accountings ............................................................................................................324 Budgets ................................................................................................................................324 Tax Returns .........................................................................................................................325 Trust-Owned Vehicles or Real Estate ...................................................................................325 ’e Trust Administrator as a Quasi-Social Worker ...............................................................325 Trust Administrator Considerations .................................................................................... 326
How the Trust Administrator Works with a Life Care Planner ................................................. 326 Settlement Planning ........................................................................................................... 326 Post-Settlement ....................................................................................................................327 Reevaluation of Beneciary’s Needs Post-Accident/Injury ....................................................327 Source for Resources ........................................................................................................... 328
Conclusion .............................................................................................................................. 328 References ............................................................................................................................... 328
