ABSTRACT

Contents Introduction ............................................................................................................................ 975 Objectives of Special Needs Planning .......................................................................................976 Government Benets ............................................................................................................... 977

Social Security Disability Insurance .................................................................................... 977 Supplemental Security Income ............................................................................................ 977

Medicaid ................................................................................................................................. 978 Medicaid Waiver Programs ................................................................................................. 978 Medicare ............................................................................................................................. 978 Supplemental Nutrition Assistance Program ....................................................................... 979 State Children’s Health Insurance Program ......................................................................... 979 State-Mandated Insurance Programs ................................................................................... 979 Selecting and Communicating to the Future Guardians/Caregivers .................................... 979

Common Planning Mistakes of Special Needs Families ........................................................... 980 What Is a Special Needs Trust? ............................................................................................ 980

Special Needs Trusts in Your Estate Plan ...................................................................................981 Types of Special Needs Trusts ...............................................................................................981 What Benets Can a Special Needs Trust Provide? .............................................................. 982

Conclusion .............................................................................................................................. 982 Resources ................................................................................................................................ 982

reach a more mature age? Will taxes reduce the amount of the inheritance? Who will care for their minor children if something were to happen to them prematurely?