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To be an effective estate-planning practitioner, an attorney must have an informed understanding of the multitude of challenges that their clients or their loved ones face. Proper planning for the vulnerable is a mandate that must be considered seriously. A good estate plan is only effective if it contemplates the long-term needs of both the client and the ultimate beneficiary of the plan, and a failure to consider the complexity of those with special needs—beyond the inclusion of a special needs trust (SNT)—might ultimately make even a superior estate plan ineffective. This additional “second stage planning” of ensuring comprehensive and enduring care for clients or beneficiaries with special needs is critical and should become part of ...
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