Chapter 6 Special Needs Trusts

Index

• 6.1 Introduction
• 6.2 Public Benefits Overview
• 6.3 Self-settled Special Needs Trusts
• 6.4 Third-party Special Needs Trusts
• 6.5 Distributions and Disbursements from Special Needs Trusts
• 6.6 Administration and Taxation of Special Needs Trusts
• 6.7 Litigation Aspects of Establishing Special Needs Trusts
• 6.8 Conclusion
• 6.9 Bibliography of Special Needs Planning Resources
• Appendix 6-1 Self-settled Special Needs Trust
• Appendix 6-2 Third-party Special Needs Trust
• Appendix 6-3 Attorney Certification for Survivor Benefit Plan Annuity