In recent years, estate planners have been hearing the term “special needs trust” (SNT) more frequently. These vehicles are increasingly used to administer tort recoveries for plaintiffs who want to maintain their eligibility for public assistance. But they also have been surfacing more in charitable-trust and elective-share planning. Traditionally, SNTs have been used to address the planning concerns of parents with disabled or dysfunctional children. The estate planner's role in creating ...

All Access Premium Subscription

Your subscription will include 12 months of Trusts & Estates magazine, access to premium content on, and Trusts & Estates plus iPad app.

Already registered? here.