| Your Legal Companion for Special Needs Trusts | p. 1 |
| 1 People Who Can Benefit From a Special Needs Trust | p. 7 |
| People With a Permanent or Severe Disability Who Are Unable to Earn a Living | p. 8 |
| Someone Who Might Get Better | p. 10 |
| Someone Who Might Need a Special Needs Trust Later | p. 13 |
| Someone Who Is Eligible for Medicare or SSDI | p. 14 |
| Someone Who Needs Assistance Managing an Inheritance | p. 16 |
| Alternatives to a Special Needs Trust | p. 16 |
| 2 How Trustees Can (and Cannot) Use Trust Funds | p. 23 |
| SSI Income and Resource Limits: An Overview | p. 24 |
| Assets in the Special Needs Trust | p. 29 |
| How Trustees Use Special Needs Trust Funds | p. 30 |
| Exempt Resources | p. 30 |
| Gifts of Cash | p. 36 |
| Payments for Food or Shelter | p. 39 |
| Valuing Gifts of Food or Shelter From Other Sources | p. 42 |
| 3 Getting Money Into a Special Needs Trust | p. 45 |
| Who Can Set Up a Special Needs Trust | p. 46 |
| Tell Family and Friends About the Trust | p. 47 |
| Assets You Can Put in a Special Needs Trust | p. 48 |
| How Much Money Will Your Loved One Need? | p. 49 |
| How to Leave Money After You Die to a Special Needs Trust | p. 51 |
| Try to Head Off Mixing the Beneficiary's Property With Trust Property | p. 61 |
| 4 The Trustee's Job | p. 63 |
| The Trustee's Basic Duties | p. 64 |
| Working With a Guardian or Conservator | p. 66 |
| Investing Trust Property | p. 68 |
| Spending Trust Money for the Beneficiary | p. 70 |
| Managing a Remainder Beneficiary's Property | p. 72 |
| Preserving Eligibility for SSI and Medicaid | p. 74 |
| Paying Taxes | p. 78 |
| Going to Court | p. 79 |
| Letter to Trustee | p. 80 |
| 5 Choosing Trustees | p. 81 |
| An Overview of Your Options | p. 82 |
| Picking the Ideal Trustee | p. 83 |
| Naming the Initial Trustee | p. 92 |
| Naming Successor Trustees | p. 93 |
| Naming Cotrustees | p. 95 |
| Naming a Professional or Corporate Trustee | p. 98 |
| Using a Trust Protector or Trust Advisory Committee | p. 103 |
| Signing Up for a Pooled Trust | p. 106 |
| 6 Joining a Pooled Trust | p. 109 |
| An Overview of Pooled Trusts | p. 111 |
| Anticipating Your Use of a Pooled Trust | p. 112 |
| Can You Use a Pooled Trust? | p. 114 |
| How Pooled Trusts Work | p. 119 |
| Joining a Pooled Trust | p. 127 |
| What Happens When the Trust Ends | p. 131 |
| 7 ABLE Accounts | p. 135 |
| Qualifying for and Opening an ABLE Account | p. 137 |
| Funding an ABLE Account | p. 140 |
| Spending ABLE Account Funds | p. 142 |
| Debit or Prepaid Cards | p. 145 |
| Medicaid Payback | p. 146 |
| Is an ABLE Account Right for You or Your Loved One? | p. 147 |
| 8 Creating Your Special Needs Trust | p. 151 |
| Drafting the Trust Document | p. 152 |
| Making the Trust Legal and Effective | p. 181 |
| Keeping the Special Needs Trust Up to Date | p. 182 |
| Sample Special Needs Trust | p. 183 |
| 9 Finalizing and Funding Your Special Needs Trust | p. 195 |
| Making Your Trust Legal | p. 196 |
| Taxes | p. 198 |
| Opening the Trust's Deposit Account | p. 201 |
| Incorporating the Trust Into Your Estate Plan | p. 203 |
| 10 Preparing a Letter of Intent | p. 209 |
| How a Letter of Intent Helps | p. 211 |
| Before You Write Your Letter | p. 214 |
| What to Include in Your Letter | p. 215 |
| After You Write Your Letter | p. 218 |
| 11 Where to Get More Help | p. 219 |
| Lawyers | p. 220 |
| Paralegals | p. 225 |
| Certified Financial Planners | p. 225 |
| SSA and Medicaid Personnel | p. 227 |
| Keeping Up to Date | p. 227 |
| Books | p. 230 |
| G Glossary | p. 231 |
| Appendixes |
| A Letter to Trustee | p. 243 |
| Letter to Trustee | p. 245 |
| Managing a Special Needs Trust | p. 246 |
| Documenting the Authority of Successor Trustees | p. 261 |
| B Sample Letter of Intent | p. 265 |
| Sample Letter of Intent | p. 267 |
| Certificate of Trust | p. 281 |
| C Using the eForms | p. 283 |
| Using the RTFs | p. 284 |
| List of Forms | p. 285 |
| Index | p. 287 |
