Special Needs Planning - Key Issues and Emerging Trends

Course Description
Faculty: Cynthia Sharp
Attorney at Law (J.D., LL.M. - taxation)
Length of Presentation: 60 minutes
This presentation is designed to introduce attorneys and financial professionals to the major estate planning issues to address when working with a disabled individual or his or her family. The following topics will be covered:
Overview of Public Benefit Programs
  • Special Needs Trusts
  • Responsibility of Trustees
  • Permissible Distributions
  • Termination of Trust
  • Public Benefits in the Context of Divorce
  • Income Tax Benefits for Parents of Children with Special Needs
  • Introduction to ABLE Accounts