In recent years, estate planners have been hearing the term “special needs trust” (SNT) more frequently. These vehicles are increasingly used to administer tort recoveries for plaintiffs who want to maintain their eligibility for public assistance. But they also have been surfacing more in charitable-trust and elective-share planning.
Traditionally, SNTs have been used to address the planning concerns of parents with disabled or dysfunctional children. The estate planner's role in cre