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The SNT Trap

Special needs trusts (SNTs) trusts created for the benefit of a disabled beneficiary present exciting opportunities for corporate fiduciaries. They also risk sapping fiduciaries' time and emotional energy. Sometimes, the wisest choice is for a corporate trustee to limit its responsibilities so that it serves only as an investment advisor or custodian. The number of SNTs and interest in them has ballooned
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Special needs trusts (SNTs) — trusts created for the benefit of a disabled beneficiary — present exciting opportunities for corporate fiduciaries. They also risk sapping fiduciaries' time and emotional energy. Sometimes, the wisest choice is for a corporate trustee to limit its responsibilities so that it serves only as an investment advisor or custodian.

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