As seen in Thomson Reuters® Practical Law in 2019.
A Practice Note explaining estate planning for individuals and family members with special needs. This Note addresses different planning techniques including first-party special needs trusts and third-party special needs trusts (sometimes referred to as supplemental needs trusts or SNTs), pooled trusts, and ABLE accounts, and the funding, administration, and distribution issues related to these various techniques.
Click here to view entire article.