Attorney at Law
Estate Planning Mr. Eisenberg Legal Services Of Counsel Contact Sitemap Tax Law Guardianship Articles FAQs Back to Home
Login
Count House

WHAT IS A SPECIAL NEEDS TRUST?

Created by Omnibus Reconciliation Act of 1993 ("OBRA ‘93") - under 42 U.S.C. § 1396p(d)(4), the legislative intent was to enable disabled persons to have their assets sheltered and to supplement government benefits the beneficiary receives.The Special Needs Trust (SNT) is the type of trust you would consider establishing in settlement of personal injury lawsuits, where a severe severe injury/disability requires the injured person to receive government benefits for their remaining lifetime.

Benefits of Establishing a Special Needs Trust:

Even though the government must be repaid after the death of the Beneficiary or termination of the Trust, the Trust is useful for the following reasons: 1.Medicaid will not charge interest on payments made during the Beneficiary’s life and only Medicaid benefits will need to be paid back. 2. The Beneficiary is likely to get medical services at lower rates than if he/she did not have the Trust. 3. The Trust principal can grow and provide a lifeline for future medical care to supplement what the government will not pay for. 4.The client will not be disqualified from SSI or Medicaid for establishing the Trust. 5.If the Trust assets are depleted at the termination of the Trust, or upon the death of the Beneficiary, the government gets nothing. 6.The Trustee acting for the family may purchase medical services and equipment without Medicaid assistance, at regular rates, whenever they elect to do so.

WHO SHOULD HAVE A SPECIAL NEEDS TRUST ESTABLISHED?

Persons who anticipate receiving large settlement proceeds, which funds may be diminished due to the requirement to repay liens, and thus insufficient funds remain to meet future care needs.

Persons (including children) under the age of 65 who are disabled and have limited income to provide for their medical and financial needs for the remainder of their life.

Disabled children over age 18, even though the family has substantial wealth. Since there is no statutory duty to support adult children, the family resources do not count against the child, and thus, the Trust can be used.

QUALIFICATIONS NECESSARY TO ESTABLISH A SPECIAL NEEDS TRUST:

In order to qualify as a Special Needs Trust, the following elements must be present:

The Trust will contain assets of the beneficiary, and can also be funded by a Beneficiary’s spouse, or the parents of a minor child.

The Beneficiary must be under the age of 65 when the Trust is created

The Trust Beneficiary is disabled as defined under Social Security laws, but does not have to be institutionalized.

The Trust grantor/creator is: The court; The Beneficiary’s legal guardian;The Beneficiary’s parent(s);The Beneficiary’s grandparent(s).

If you have any additional questions or need assistance in establishing a Special Needs Trust, please call my office for assistance at 954-981-6533

Read More Articles....
Copyright © 2006 Steven Eisenberg P.A.

Home   |   Estate Planning  |   Tax Changes  |   Mr. Eisenberg  |   Legal Services  |   Tax Law  |   Guardianship  |  Of Counsel  |  FAQs  |   Articles   |   Contact


The hiring of an attorney is an important decision that should not be based solely upon advertisements. Before you decide, ask us to send you free written information about our qualifications and experience. This website is not intended to provide legal advice, nor is it intended to be a solicitation for legal advice. NO visitor to this site should consider this site or the information contained herein to be an invitation for creation of an attorney-client relationship, and you should not rely on information provided. If you have a legal question, you should seek the advice of competent counsel in your state. Mr. Eisenberg is an estate planning and tax lawyer who is licensed to practice in the State of Florida, and expressly disclaims any attorney-client relationship for any other state or jurisdiction. Any link or links contained at this site is for convenience only, and does not constitute a referral to, or endorsement of, the linked services or persons. IRS Circular 230 Disclosure: Please note that the views expressed herein or in any attachments hereto are not intended to constitute a “reliance opinion” under applicable Treasury Regulations, and accordingly are not intended or written to be used, and may not be used or relied upon, for the purpose of (i) avoiding tax-related penalties that may be imposed by the Internal Revenue Service, or (ii) promoting, marketing or recommending to another party any tax-related matters addressed herein. 

Our main office address is 3109 Stirling Road, Suite 101, Ft. Lauderdale, Florida 33312. Our telephone number is (954) 981-6533. Areas we serve include Ft. Lauderdale, Hollywood, Plantation, Coral Springs, Aventura and all neighboring cities throughout South Florida.