A Special Needs Trust (SNT) is designed to supplement, not supplant, government benefits. Consequently, certain expenditures are generally restricted. These limitations stem from the primary goal of preserving the beneficiary’s eligibility for crucial needs-based programs like Supplemental Security Income (SSI) and Medicaid. For example, direct cash payments to the beneficiary are often disallowed, as they could be considered income and jeopardize benefit eligibility. Similarly, paying for expenses that are already covered by government programs, such as basic medical care covered by Medicaid, is typically avoided.
The importance of understanding these restrictions lies in ensuring the SNT effectively supports the beneficiary without unintentionally disqualifying them from vital public assistance. Historically, families established SNTs to provide for a loved one’s comfort and well-being beyond the scope of what government programs could offer. Adherence to the rules governing permissible expenditures is paramount for long-term financial security and consistent access to essential services for the beneficiary.
Therefore, a thorough understanding of expenditure limitations is critical. The following sections will delineate specific categories of expenses that SNTs commonly avoid, focusing on how these restrictions protect the beneficiary’s eligibility and the strategies used to navigate these complexities.
1. Direct cash payments
Direct cash payments to a Special Needs Trust beneficiary are generally restricted due to their potential impact on eligibility for needs-based government benefits. Understanding the implications of these payments is crucial for proper trust administration and the preservation of these vital support systems.
-
SSI Ineligibility
Direct cash payments are typically counted as unearned income by the Social Security Administration (SSA). If this income exceeds the SSI income limits, the beneficiary’s SSI benefits may be reduced or terminated entirely. This defeats the purpose of the trust, which is to supplement, not replace, these benefits.
-
Medicaid Implications
While direct cash itself may not always directly impact Medicaid eligibility, the accumulation of cash assets derived from such payments can. Medicaid often has asset limits, and excess assets can disqualify the beneficiary from receiving healthcare coverage. Careful management is required to avoid unintended consequences for medical benefits.
-
Permitted Uses & Exceptions
While direct cash is generally avoided, there are exceptions. Small amounts for specific, pre-approved purposes may be permitted under certain circumstances and with proper documentation. Furthermore, distributions can be made for goods and services that improve the beneficiary’s quality of life without affecting benefit eligibility, such as specialized therapies or recreational activities purchased directly by the trustee.
-
Alternatives to Direct Cash
Instead of direct cash, trustees typically make payments directly to vendors for goods and services needed by the beneficiary. This approach ensures that the trust funds are used to enhance the beneficiary’s well-being without jeopardizing their eligibility for SSI and Medicaid. Examples include paying for adaptive equipment, home modifications, or specialized education.
In summary, the restriction on direct cash payments within a Special Needs Trust is a fundamental safeguard designed to protect the beneficiary’s access to essential government benefits. Navigating this restriction requires a thorough understanding of SSI and Medicaid regulations, as well as careful planning and execution by the trustee.
2. Basic medical care
Basic medical care, when already covered by government programs like Medicaid, represents a category of expenditures typically excluded from Special Needs Trust (SNT) disbursements. This restriction stems from the fundamental principle that an SNT should supplement, rather than supplant, available public benefits. If an SNT were to pay for services already provided by Medicaid, it would, in effect, be misusing trust assets without providing any additional benefit to the beneficiary. For example, routine doctor visits, hospital stays, and prescription medications that are fully covered by Medicaid should not be paid for by the trust.
The rationale behind this limitation is two-fold. First, it ensures responsible stewardship of trust assets, prioritizing expenses that genuinely enhance the beneficiary’s quality of life beyond the scope of public assistance. Second, it safeguards the beneficiary’s continued eligibility for Medicaid. Spending trust funds on services already covered by Medicaid does not improve the beneficiary’s care but could potentially raise questions regarding the necessity of Medicaid coverage, especially if the SNT demonstrates an ability to fully fund all medical needs. The practical significance of this understanding lies in the trustee’s responsibility to diligently review Medicaid coverage parameters and avoid duplicating services. A trustee should focus instead on uncovered therapies, specialized medical equipment, or alternative treatments not readily available through Medicaid.
In conclusion, the exclusion of basic medical care from permissible SNT expenditures is a critical component of maintaining the integrity and effectiveness of the trust. This restriction serves to optimize the use of trust assets, preserve the beneficiary’s Medicaid eligibility, and ensure that the SNT genuinely supplements, rather than duplicates, existing public benefits. The challenge for trustees lies in accurately identifying which medical expenses fall under the purview of Medicaid and redirecting trust funds toward uncovered needs that meaningfully improve the beneficiary’s well-being.
3. Food (in-kind exceptions)
The intersection of food provisions and Special Needs Trusts (SNTs) is nuanced due to Supplemental Security Income (SSI) regulations. While direct cash payments for food are typically restricted due to their potential to reduce SSI benefits, certain “in-kind” exceptions exist. These exceptions refer to situations where the SNT provides food directly, rather than providing cash for its purchase. This distinction is crucial because direct cash can be classified as income, whereas in-kind support may not be, depending on the circumstances.
A key example of a permissible in-kind food provision is when the SNT pays directly for meals delivered to the beneficiary’s residence or covers the cost of groceries supplied directly to them. These provisions are generally considered to enhance the beneficiary’s quality of life without directly impacting their SSI eligibility, provided they do not supplant existing government-provided food assistance like SNAP (Supplemental Nutrition Assistance Program). However, the trustee must document these provisions meticulously. Overly generous or poorly documented in-kind food support could be construed as income by the Social Security Administration (SSA), potentially reducing SSI benefits. Furthermore, if the SNT pays for food that the beneficiary then sells or trades, it could violate the terms of the trust and jeopardize benefit eligibility.
In summary, while SNTs are generally restricted from providing direct cash for food purchases, carefully structured in-kind food support can be a permissible and beneficial use of trust assets. Understanding the interplay between SSI regulations and in-kind support is essential for trustees to ensure they are enhancing the beneficiarys well-being without compromising their access to crucial government benefits. Prudent record-keeping and consultation with special needs planning professionals are vital for navigating these complex rules effectively.
4. Shelter (SSI implications)
The provision of shelter through a Special Needs Trust (SNT) presents complex considerations due to its potential impact on Supplemental Security Income (SSI) benefits. While an SNT can enhance the beneficiary’s housing situation, direct payments for shelter expenses can lead to a reduction in SSI benefits, necessitating careful planning.
-
In-Kind Support and Reduced SSI
The Social Security Administration (SSA) considers direct payments for rent, mortgage, property taxes, or utilities as “in-kind support and maintenance” (ISM). When an SNT directly pays these expenses, the beneficiary’s SSI payment may be reduced by up to one-third of the Federal Benefit Rate (FBR). This reduction aims to account for the fact that the trust is covering a basic need, effectively supplementing the beneficiary’s income. For example, if an SNT pays the beneficiary’s rent, the SSA will likely reduce their SSI payment accordingly.
-
Permissible Shelter-Related Expenditures
Despite the potential SSI reduction, an SNT can still contribute to the beneficiary’s housing situation without negatively impacting benefits if structured carefully. The SNT can pay for home repairs, modifications to improve accessibility, or furnishings for the residence. These types of expenditures are generally not considered ISM because they are not direct payments for ongoing shelter costs. For instance, an SNT could fund the installation of a wheelchair ramp or the purchase of specialized furniture without reducing SSI.
-
Third-Party Ownership and Control
Another strategy involves the SNT owning the property where the beneficiary resides. If the SNT owns the home and allows the beneficiary to live there rent-free, this arrangement may not be considered ISM, especially if the trustee retains significant control over the property. This requires careful legal structuring and adherence to SSA guidelines. The trustee must demonstrate that the primary purpose of owning the property is to benefit the trust and not solely to provide shelter to the beneficiary.
-
Pooled Trusts and Shelter
In some cases, utilizing a pooled trust can mitigate the SSI impact of shelter expenses. Pooled trusts, often managed by non-profit organizations, may have specific provisions regarding housing. The impact on SSI depends on the trust’s structure and the specific SSA regulations in the beneficiary’s state. Consultation with a special needs planning attorney is essential to determine the most advantageous housing arrangement within the framework of a pooled trust.
In conclusion, the provision of shelter through an SNT demands careful consideration of SSI implications. While direct payments for rent and utilities can reduce SSI benefits, alternative strategies, such as funding home modifications or having the trust own the property, may provide housing support without jeopardizing government assistance. Navigating these complexities requires a thorough understanding of SSI regulations and careful planning by the trustee, in consultation with legal and financial professionals specializing in special needs planning. The interplay between shelter and SSI underscores the crucial need to understand the boundaries of “what a special needs trust cannot pay for” directly, to optimize the beneficiary’s overall well-being.
5. Duplicate services
The concept of “duplicate services” is fundamental to understanding the limitations of what a Special Needs Trust (SNT) can permissibly fund. An SNT is intended to supplement, not supplant, existing resources available to a beneficiary with special needs. Consequently, expending trust assets on services already covered by other sources, particularly government programs, constitutes an inappropriate use of funds and potentially jeopardizes benefit eligibility.
-
Medicaid Covered Services
Medicaid provides a wide range of medical and therapeutic services to eligible individuals. If Medicaid already covers a specific therapy, medical procedure, or piece of equipment, the SNT should generally not pay for the same service. For instance, if physical therapy is fully covered by Medicaid, the trust should not be used to pay for additional sessions unless they offer a unique benefit demonstrably exceeding what Medicaid provides. Paying for duplicate services wastes trust assets and raises questions about the necessity of Medicaid coverage.
-
Educational Services Provided by IEP
Individuals with disabilities often receive educational services through an Individualized Education Program (IEP). These services, mandated by law, are designed to meet the student’s unique needs. If the IEP provides a specific type of tutoring or therapy, the SNT should not fund the same service unless there is a clear and compelling reason why the IEP-provided service is inadequate. The SNT could, however, fund supplemental educational services that go beyond what the IEP offers, such as specialized vocational training.
-
Residential Services Funded by State Agencies
Many states offer residential services for individuals with developmental disabilities, often covering room, board, and essential care. If a beneficiary is receiving residential services funded by a state agency, the SNT should not be used to pay for overlapping expenses. Instead, the trust could be used to enhance the residential experience, such as funding recreational activities or providing assistive technology not covered by the state program.
-
Duplication of Case Management Services
Case management services, designed to coordinate care and connect individuals with resources, are often provided by government agencies or non-profit organizations. If a beneficiary is already receiving comprehensive case management, the SNT should not pay for duplicative services unless the trustee can demonstrate a significant gap in the existing support system. The trust could, however, fund specialized case management focusing on a specific area, such as financial planning or vocational rehabilitation.
The prohibition against paying for duplicate services is a cornerstone of responsible SNT management. Trustees must meticulously assess available resources and government benefits to ensure that trust funds are used efficiently and effectively to supplement, rather than replicate, existing support systems. Understanding this principle is essential for preserving the beneficiary’s eligibility for needs-based government programs and maximizing the impact of the SNT in enhancing their quality of life.
6. Illegal activities
Expenditures from a Special Needs Trust (SNT) for illegal activities are strictly prohibited. The fundamental purpose of an SNT is to enhance the well-being of a beneficiary with special needs within legal and ethical boundaries. Using trust assets to fund illegal ventures directly contradicts this purpose and exposes the trustee to significant legal and financial repercussions. For example, an SNT cannot be used to purchase illegal substances, fund illicit gambling operations, or support any criminal enterprise, regardless of whether the beneficiary directly participates in the activity. This prohibition is not merely a matter of ethical conduct but a legal requirement that trustees must uphold to maintain the integrity of the trust and comply with relevant laws and regulations.
The link between illegal activities and the permissible uses of an SNT is a matter of clear cause and effect. Funding illegal activities not only violates the terms of the trust but also puts the beneficiary at risk of legal prosecution. Moreover, such expenditures could result in the trust being deemed invalid, thereby jeopardizing the beneficiary’s eligibility for needs-based government benefits. For example, if a trustee uses trust funds to purchase controlled substances for the beneficiary, both the trustee and the beneficiary could face criminal charges, and the trust could be dissolved. It is imperative that trustees exercise due diligence to ensure that all expenditures are for legitimate and beneficial purposes, aligned with the SNT’s primary objective of providing supplemental support.
In summary, the restriction on using SNT funds for illegal activities is a critical component of responsible trust management. Trustees bear the responsibility of ensuring that all expenditures are lawful and ethically sound, aligning with the trust’s purpose of enhancing the beneficiary’s well-being. Failure to adhere to this fundamental principle can have severe legal and financial consequences for both the trustee and the beneficiary, potentially undermining the trust’s intended benefits. This highlights the importance of seeking legal counsel and establishing clear guidelines for permissible expenditures to avoid any inadvertent involvement in illegal activities.
7. Gifts (unrestricted)
The notion of “gifts (unrestricted)” in the context of Special Needs Trusts (SNTs) presents a complex interplay with the core principle of what an SNT cannot pay for. While it might seem counterintuitive, the permissibility of gifting from an SNT is not entirely unrestricted. The restriction arises not from an outright prohibition on gifting, but rather from the purpose and recipient of the gift, and its potential impact on the beneficiary’s eligibility for needs-based government benefits. For example, an SNT cannot provide significant, unrestricted cash gifts directly to the beneficiary, as this would constitute income and likely jeopardize SSI eligibility. However, the SNT could potentially purchase gifts for the beneficiary or for others on behalf of the beneficiary, provided these gifts are of reasonable value and do not directly provide cash or resources to the beneficiary that would impact their benefits. The key is that the gifting does not circumvent the intent of the trust to supplement, not supplant, government assistance.
Consider the practical application: an SNT trustee might purchase holiday gifts for the beneficiary’s family members as a way to express gratitude or maintain family relationships. This could be permissible, as long as the gifts are of modest value and do not create a situation where the beneficiary is indirectly receiving income or resources. Conversely, if the SNT were to consistently purchase expensive items for the beneficiary’s relatives, it could raise concerns about the true purpose of the expenditures and potentially be viewed as an attempt to circumvent SSI or Medicaid regulations. Therefore, while “gifts (unrestricted)” might suggest limitless gifting, the reality is that all SNT expenditures, including gifts, are subject to scrutiny and must align with the trust’s fundamental purpose and legal constraints. Furthermore, gifting to the beneficiary has to be something that the beneficiary cannot sell for a cash value that will influence the income cap set forth by SSI and Medicaid laws.
In conclusion, the concept of “gifts (unrestricted)” within an SNT context is not absolute. While gifting is permissible, it is governed by the overarching principle that the SNT should supplement, not supplant, government benefits. Trustees must exercise careful judgment and consider the potential impact of any gift on the beneficiary’s eligibility for SSI and Medicaid. The challenge lies in striking a balance between enhancing the beneficiary’s quality of life through thoughtful gifting and adhering to the legal and financial constraints that govern SNTs. Clear documentation and consultation with special needs planning professionals are essential to navigate this complex area and ensure that all expenditures, including gifts, are in the best interests of the beneficiary and the long-term sustainability of the trust.
8. Luxuries (when excessive)
The consideration of “luxuries (when excessive)” within the framework of a Special Needs Trust (SNT) is critical because it directly relates to the core principle of preserving the beneficiary’s eligibility for needs-based government benefits. While an SNT aims to enhance the beneficiary’s quality of life, expenditures deemed excessively luxurious can jeopardize this eligibility by signaling an ability to afford necessities, thereby undermining the rationale for public assistance.
-
Defining “Excessive” Luxuries
Determining what constitutes an “excessive” luxury is not straightforward; it is subjective and fact-dependent, varying based on the beneficiary’s specific needs, resources, and the prevailing standards within their community. For instance, a state-of-the-art entertainment system might be considered excessive, while specialized equipment enhancing communication or mobility could be deemed necessary. The key is whether the expense primarily serves a legitimate therapeutic or supportive purpose or primarily provides discretionary enjoyment.
-
Impact on SSI and Medicaid Eligibility
Expenditures on excessive luxuries can trigger scrutiny from the Social Security Administration (SSA) or Medicaid, potentially leading to a reduction or termination of benefits. If an SNT consistently funds lavish vacations, high-end clothing, or expensive hobbies, it could be interpreted as demonstrating the beneficiary’s ability to afford basic needs, thereby negating the need for SSI or Medicaid. The SSA and Medicaid agencies assess the totality of circumstances, including the frequency and magnitude of such expenditures.
-
Prudent Trust Management
Trustees have a fiduciary duty to manage SNT assets prudently and responsibly. This includes making informed decisions about expenditures, avoiding those that could jeopardize benefit eligibility. Trustees should document the rationale behind all expenditures, particularly those that might be perceived as luxurious, demonstrating their connection to the beneficiary’s specific needs or therapeutic goals. Consultation with a special needs planning attorney or financial advisor can provide valuable guidance in navigating these complex issues.
-
Permissible Luxuries within Reason
Not all luxuries are impermissible. An SNT can fund activities or items that enhance the beneficiary’s well-being and quality of life, even if they are not strictly necessary for survival. For example, a modest vacation, tickets to a cultural event, or specialized hobby equipment can be appropriate expenditures, provided they are reasonable in cost and frequency and contribute to the beneficiary’s overall happiness and social inclusion. The crucial distinction lies in avoiding expenditures that are so extravagant that they undermine the purpose of the trust or jeopardize benefit eligibility.
In conclusion, while SNTs are designed to improve the lives of beneficiaries with special needs, the concept of “luxuries (when excessive)” serves as a critical boundary for permissible expenditures. Overspending on non-essential items can have significant consequences for the beneficiary’s access to essential government benefits. Trustees must exercise prudent judgment, document their decisions carefully, and seek professional guidance to ensure that all expenditures align with the trust’s purpose and legal requirements, thereby safeguarding the beneficiary’s long-term financial security and well-being.
9. Debts of others
The principle that a Special Needs Trust (SNT) should not be used to pay the debts of others is a fundamental safeguard designed to protect the beneficiary’s interests and preserve their eligibility for needs-based government benefits. Diverting trust assets to satisfy the financial obligations of third parties directly contravenes the SNT’s core purpose: to enhance the well-being of the beneficiary with special needs. This restriction ensures that trust funds are exclusively used for the intended beneficiary, adhering to legal and ethical standards.
-
Fiduciary Duty of the Trustee
The trustee has a fiduciary duty to act solely in the best interests of the SNT beneficiary. Using trust funds to pay the debts of others would constitute a breach of this duty. For instance, if a beneficiary’s parent has outstanding medical bills or credit card debt, the trustee cannot use the SNT assets to satisfy these obligations. The trustee’s primary responsibility is to manage the trust for the exclusive benefit of the designated beneficiary, not to alleviate the financial burdens of third parties.
-
Preservation of Needs-Based Benefits
Paying the debts of others can jeopardize the beneficiary’s eligibility for Supplemental Security Income (SSI) and Medicaid. Such expenditures may be construed as improper use of trust assets, suggesting that the beneficiary does not have unmet needs. This could lead to a reassessment of the beneficiary’s eligibility for public assistance. The SNT should only be used to supplement, not supplant, government benefits, and paying the debts of others does not fall within this permissible scope.
-
Exceptions and Permissible Expenses
While generally prohibited, there might be limited exceptions where paying certain expenses related to others could be permissible if they directly benefit the SNT beneficiary. For example, if a parent requires respite care to continue providing essential support to the beneficiary, the SNT might be able to cover the cost of respite services. However, this is not considered paying a “debt of others” but rather a permissible expense that directly enhances the beneficiary’s well-being. These situations require careful scrutiny and documentation to demonstrate the direct benefit to the beneficiary.
-
Legal and Ethical Considerations
Using SNT funds to pay the debts of others raises significant legal and ethical concerns. Such actions could expose the trustee to liability for breach of fiduciary duty and potentially lead to legal action. Additionally, it undermines the integrity of the trust and its intended purpose. Trustees must adhere to the highest ethical standards and seek legal counsel when faced with requests to use trust assets for purposes outside the scope of the SNT’s stated objectives.
The restriction against using SNT assets to pay the debts of others is a critical component of responsible trust management. This principle safeguards the beneficiary’s financial security and protects their eligibility for essential government benefits. Trustees must remain vigilant in upholding this restriction, ensuring that all expenditures are solely for the benefit of the designated beneficiary and aligned with the SNT’s legal and ethical obligations. Failure to do so can have severe consequences, undermining the trust’s intended purpose and potentially jeopardizing the beneficiary’s long-term well-being.
Frequently Asked Questions
The following questions and answers address common concerns regarding permissible and impermissible uses of Special Needs Trust (SNT) funds, focusing on expenditure limitations to preserve beneficiary eligibility for government benefits.
Question 1: Can a Special Needs Trust directly pay the beneficiary’s rent without affecting their SSI benefits?
Direct payment of rent can reduce Supplemental Security Income (SSI) benefits due to the “in-kind support and maintenance” rules. Alternatives, such as the trust owning the property or paying for home modifications, may be more advantageous.
Question 2: Is it permissible for a Special Needs Trust to cover the cost of medical treatments already covered by Medicaid?
Generally, no. Special Needs Trusts are intended to supplement, not supplant, existing benefits. Using trust funds for services covered by Medicaid is typically disallowed and inefficient use of trust assets.
Question 3: Can a Special Needs Trust provide the beneficiary with unrestricted cash for personal expenses?
Providing unrestricted cash can jeopardize SSI and Medicaid eligibility. Cash payments are usually considered income, potentially exceeding allowable limits. Trustees should explore alternative means of providing for the beneficiary’s needs.
Question 4: Can a Special Needs Trust purchase luxury items or extravagant vacations for the beneficiary?
Expenditures on excessive luxuries can raise concerns about the beneficiary’s need for public assistance. While reasonable expenses to enhance quality of life are permissible, lavish purchases may trigger scrutiny from government agencies.
Question 5: Is it acceptable for a Special Needs Trust to pay off the debts of the beneficiary’s family members?
No. The trust exists solely for the benefit of the designated beneficiary. Paying off the debts of others constitutes a breach of fiduciary duty and is strictly prohibited.
Question 6: Can a Special Needs Trust fund illegal activities or purchases?
Absolutely not. The use of trust funds for any illegal activity is strictly prohibited and carries significant legal and financial consequences.
Understanding these limitations is crucial for effective Special Needs Trust management. Consulting with a special needs planning attorney is highly recommended.
The next section will provide insights into selecting a trustee for a Special Needs Trust.
Tips for Navigating Special Needs Trust Expenditure Restrictions
The following guidelines offer insights into managing a Special Needs Trust (SNT) while adhering to expenditure restrictions. These tips emphasize preserving the beneficiary’s eligibility for government benefits, crucial for their long-term well-being.
Tip 1: Prioritize Needs-Based Spending. Focus on expenditures that directly address the beneficiary’s unmet needs, supplementing existing government benefits. Distinguish between wants and essential requirements to ensure responsible trust management.
Tip 2: Thoroughly Document All Expenditures. Maintain detailed records of all disbursements, including invoices, receipts, and a clear rationale for each expense. This documentation is critical for demonstrating compliance with trust terms and defending against potential scrutiny.
Tip 3: Consult with a Special Needs Planning Attorney. Seek expert legal counsel to navigate complex regulations and ensure that all expenditures align with applicable laws and the trust’s specific provisions. This proactive approach can prevent costly errors and safeguard the beneficiary’s benefits.
Tip 4: Coordinate with Government Benefits Programs. Maintain open communication with Social Security Administration (SSA) and Medicaid officials to clarify permissible uses of trust funds and avoid unintended consequences on eligibility. Transparency is essential for maintaining compliance.
Tip 5: Favor In-Kind Support Over Direct Cash. Whenever possible, provide goods or services directly to the beneficiary rather than providing cash. Direct cash payments are more likely to be considered income, potentially reducing or terminating government benefits.
Tip 6: Review and Update the Trust Document Regularly. Periodically review the SNT document to ensure it remains aligned with the beneficiary’s evolving needs and changes in relevant laws and regulations. Flexibility is critical for long-term effectiveness.
Tip 7: Understand “In-Kind Support and Maintenance”. The concept of ISM impacts SSI benefits. Make sure payments made on rent or food, are well documented and thought-out before executing payment.
Adhering to these guidelines ensures responsible and effective management of the Special Needs Trust, maximizing the beneficiary’s quality of life while preserving their access to essential government assistance.
The subsequent section provides concluding remarks on the importance of understanding SNT limitations.
Conclusion
This exploration of expenditure limitations within Special Needs Trusts underscores the critical importance of understanding “what can a special needs trust not pay for.” Adherence to these restrictions is not merely a matter of compliance, but a fundamental requirement for preserving the beneficiary’s access to essential government benefits. A thorough understanding of prohibited expenditures, coupled with prudent trust management, safeguards the beneficiary’s financial security and enhances their long-term well-being.
The complexities surrounding Special Needs Trusts necessitate careful planning and informed decision-making. Individuals are encouraged to seek expert legal and financial guidance to navigate these intricacies effectively. Proactive planning and adherence to the principles outlined herein are essential for ensuring that Special Needs Trusts fulfill their intended purpose: to provide supplemental support and enhance the lives of beneficiaries with special needs, now and in the future.
