The Legal Aspects of Special Needs Planning

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Planning for special needs children and other dependents can be both confusing and challenging. This brief presentation outlines the basic information families need to plan effectively and sensitively for special needs individuals.

Business

Wills & Estate Planning  Probate & Administration
Tax Planning  Business Succession  Elder Law
BECOME FAMILIAR WITH “THE TOOLS”
SPECIAL NEEDS ESTATE PLANS
• Conservatorship
• Guardianship
• Special Needs Trust
• Group Homes
• Estate Plan
• Social Security (DAC, SSDI,
SSI, SSI + Income or ISM)
• Medicare/Medicaid
• Financial Planner
• Attorney

Wills & Estate Planning  Probate & Administration
Tax Planning  Business Succession  Elder Law
CREATE THE PLAN
SPECIAL NEEDS ESTATE PLANS
• Identify your vision and your child’s vision and needs
• Do the Math: Income + benefits – expenses = shortfall
• Estate Considerations: Inheritance or trust; distribution
among siblings; Adjusted powers of attorney
• Letter of Intent: Social preferences; medical and
personal needs; abilities and weaknesses; key people

Wills & Estate Planning  Probate & Administration
Tax Planning  Business Succession  Elder Law
INITIAL AND 5-YEAR REVIEWS
SPECIAL NEEDS ESTATE PLANS
• Tax Implications of gift and other taxes
• IRAs and other retirement accounts
• Trusts (Insurance, Testamentary, Family)
• Changing circumstances of condition and need

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The Legal Aspects of Special Needs Planning

2. Wills & Estate Planning  Probate & Administration Tax Planning  Business Succession  Elder Law CREATE “THE MAP” FOR YOUR PLAN SPECIAL NEEDS ESTATE PLANS • Assess Your Child’s Needs: • Housing/Activities of Daily Life; Medical; Work Ability; Goals • Evaluate Family Needs: Retirement; Other Children • Select/Confirm Your Advisors: • Financial; Social Workers; Attorneys

3. Wills & Estate Planning  Probate & Administration Tax Planning  Business Succession  Elder Law BECOME FAMILIAR WITH “THE TOOLS” SPECIAL NEEDS ESTATE PLANS • Conservatorship • Guardianship • Special Needs Trust • Group Homes • Estate Plan • Social Security (DAC, SSDI, SSI, SSI + Income or ISM) • Medicare/Medicaid • Financial Planner • Attorney

4. Wills & Estate Planning  Probate & Administration Tax Planning  Business Succession  Elder Law CREATE THE PLAN SPECIAL NEEDS ESTATE PLANS • Identify your vision and your child’s vision and needs • Do the Math: Income + benefits – expenses = shortfall • Estate Considerations: Inheritance or trust; distribution among siblings; Adjusted powers of attorney • Letter of Intent: Social preferences; medical and personal needs; abilities and weaknesses; key people

5. Wills & Estate Planning  Probate & Administration Tax Planning  Business Succession  Elder Law INITIAL AND 5-YEAR REVIEWS SPECIAL NEEDS ESTATE PLANS • Tax Implications of gift and other taxes • IRAs and other retirement accounts • Trusts (Insurance, Testamentary, Family) • Changing circumstances of condition and need