Understanding Special Needs Planning | Practical Law

Understanding Special Needs Planning | Practical Law

A Practice Note explaining estate planning for individuals and family members with special needs. This Note addresses different planning techniques, including first-party special needs trusts and third-party special needs trusts (sometimes referred to as supplemental needs trusts or SNTs), pooled trusts, and ABLE accounts, and the funding, administration, and distribution issues related to these various techniques.

Understanding Special Needs Planning

Practical Law Practice Note w-021-2028 (Approx. 22 pages)

Understanding Special Needs Planning

by Frederick M. Misilo, Jr. and Theresa M. Varnet, Fletcher Tilton PC, with Practical Law Trusts & Estates
MaintainedUSA (National/Federal)
A Practice Note explaining estate planning for individuals and family members with special needs. This Note addresses different planning techniques, including first-party special needs trusts and third-party special needs trusts (sometimes referred to as supplemental needs trusts or SNTs), pooled trusts, and ABLE accounts, and the funding, administration, and distribution issues related to these various techniques.