Estate planning is important for all families, but it is particularly
important for families who are caring for a disabled child or relative. The
traditional estate planning model, focused on minimizing estate tax must be
reevaluated when a plan includes a disabled child or dependant. This CLE
materials set discusses the tools an attorney needs to create an effective
special needs plan. Our panel has provided an introduction to special needs
planning. These experienced practitioners addressed the different
kinds of supplemental needs trusts, how to draft a supplemental needs trust, and
how to identify which kind of trust is appropriate for a specific client. The
current state of Supplemental Security Income (SSI) and MassHealth rules were
discussed and these materials will review how trusts function in
relation to these programs both in terms of trust drafting and distributions.
Ultimately, the materials cover the importance of choosing the right
trustee; comparing the benefits and drawbacks of using family versus a
I. Drafting SNT's
II. Overview of Public Benefits and Their Interplay with Special Needs
III. Specialized Estate Tax Planning Concerns & Techniques
IV. Choosing a Trustee
Sarah M. Allen, Esq.
Pabian & Russell
Steven M. Cohen, Esq.
Pabian & Russell, Boston
Chris A. Milne, Esq.
Ken W. Shulman, Esq.
Day Pitney, Boston