What is a special needs trust anyway?

2021-01-19T09:38:08-05:00

This issue of the Voice was written by Special Needs Alliance member Lisa Nachmias Davis, CELA, a partner in the New Haven, Connecticut law firm of Davis O’Sullivan & Priest, LLC. Ms. Davis helps clients with estate planning, setting up or administering special needs trusts, qualifying for public benefits, and probate and estate settlement; she also represents charities and other nonprofit organizations. Her website is sharinglaw.net.

What is a special needs trust anyway?2021-01-19T09:38:08-05:00

Special Needs Beneficiaries Can Be Explicitly Included in Estate Planning

2021-01-22T15:25:52-05:00

This article for The Voice® was written by Mark B. Heffner, CELA, a graduate of Harvard College and Boston College Law School. He is the principal of Heffner & Associates, a firm with offices in Warwick and Barrington, Rhode Island, focusing since 1992 on elder law, special needs planning, and estate planning. Mark is a Certified Elder Law Attorney, and became a member of the Special Needs Alliance in 2004. He can be found at www.hefflaw.com

Special Needs Beneficiaries Can Be Explicitly Included in Estate Planning2021-01-22T15:25:52-05:00

What, Where, Why, and When must a Special Needs Trust Be Reported to Government Agencies?

2021-01-11T11:28:16-05:00

This article for The Voice® was written by Emily B. Kile, Esq. of Scottsdale, Arizona. Emily is a partner at Kile & Kupiszewski Law Firm, LLC. Emily has been practicing law since 1993.  She is a member of the Special Needs Alliance. Her practice areas include special needs planning, probate, trust administration, long term care planning and guardianship/conservatorship matters.  Emily is also a licensed fiduciary. She serves as Trustee, Conservator and Financial Agent for individuals. Emily is a past chairperson for the Elder Law, Mental Health & Special Needs Planning section of the State Bar of Arizona. Please visit her at: www.kilekuplaw.com

What, Where, Why, and When must a Special Needs Trust Be Reported to Government Agencies?2021-01-11T11:28:16-05:00

Two Different Types of Special Needs Trusts

2021-01-18T10:31:06-05:00

There are two types of Special Needs Trusts (SNTs), commonly designated as first-party and third-party SNTs. It is important to determine which type of SNT you have or need. This depends upon whose property is funding the SNT. If the property funding the SNT originates with the SNT beneficiary, then it is a first-party SNT. However, if the property funding the SNT always belonged to someone other than the SNT beneficiary, then it must be drafted as a third-party SNT.

Two Different Types of Special Needs Trusts2021-01-18T10:31:06-05:00

Filing a Tax Return for a Special Needs Trust: What a Trustee Needs to Know at Tax Time

2021-01-18T10:31:50-05:00

The Voice is the e-mail newsletter of The Special Needs Alliance. This installment of The Voice was written by Special Needs Alliance member Tara Anne Pleat, Esq.. Tara is a founding partner of the law firm of Wilcenski & Pleat PLLC in Clifton Park, New York. She practices in the areas of Special Needs Planning, Elder Law, and Trust and Estate Planning and Administration. Tara writes and lectures frequently on issues affecting individuals with disabilities and their families.

Filing a Tax Return for a Special Needs Trust: What a Trustee Needs to Know at Tax Time2021-01-18T10:31:50-05:00

The Arc’s Chapters – Making the Future More Secure for Families Across the Country

2021-01-11T10:38:23-05:00

By Marty Ford, Senior Executive Officer, Public Policy, The Arc Aging parents of adults with intellectual and developmental disabilities (I/DD) often worry about what the future will hold for their sons and daughters, and many families need support and guidance to plan for the future. Recognizing this growing need, The Arc decided to take action. [...]

The Arc’s Chapters – Making the Future More Secure for Families Across the Country2021-01-11T10:38:23-05:00

End-of-Year Tax Considerations

2021-01-11T10:26:07-05:00

By H. Amos Goodall, Jr., CELA Caring for a loved one with special needs can run into millions of dollars over the course of their lifetime, so the last thing families need is to pay unnecessary taxes. I'd estimate that before beginning to work with a special needs attorney, 30 percent of my clients had [...]

End-of-Year Tax Considerations2021-01-11T10:26:07-05:00

Tax Planning for Families With Special Needs

2021-07-21T15:31:07-04:00

By Bradley J. Frigon, CELA As tax-paying season approaches, there are a number of tax obligations and deduction opportunities that families with special needs should bear in mind. It's important to realize that the investment income generated by funds deposited in a special needs trust (SNT) are taxable, yet the details differ, depending upon the [...]

Tax Planning for Families With Special Needs2021-07-21T15:31:07-04:00

Your Special Needs Trust (“SNT”) Defined

2021-01-18T10:30:40-05:00

The Voice is the email newsletter of The Special Needs Alliance. This installment was written by Amy C. O`Hara, CELA, an attorney with the New York law firm of Littman Krooks LLP. Her practice focuses on special needs planning, trust administration, guardianships, elder law, veterans' benefits and estate planning and administration. Amy is a member of the Special Needs Alliance and active participant of the publications committee. She is also a member of the New York State Bar Association. Amy graduated from the State University of New York at Buffalo Law School.

Your Special Needs Trust (“SNT”) Defined2021-01-18T10:30:40-05:00

Your Special Needs Trust Explained

2021-01-14T16:14:39-05:00

The Voice is the e-mail newsletter of The Special Needs Alliance. This installment was written by Special Needs Alliance member, Amy C. O`Hara, CELA. Amy is an attorney with Littman Krooks LLP with offices in New York City, White Plains, NY and Fishkill, NY. Most of her work involves helping people with special needs planning (trusts, guardianships and government entitlements), estate planning and administration (wills and trusts), elder law issues (Medicaid and Medicare, Veterans' Benefits, guardianships).

Your Special Needs Trust Explained2021-01-14T16:14:39-05:00

Taxes and Special Needs Trusts

2021-07-21T10:21:09-04:00

The Voice is the e-mail newsletter of The Special Needs Alliance. This installment was written by Lisa Nachmias Davis, CELA and Shawn L. O'Sullivan, who practice law in New Haven Connecticut as two-thirds of the firm Davis O'Sullivan & Priest LLC. Lisa is a member of the National Academy of Elder Law Attorneys. Shawn has handled trust accounting and tax returns for over twenty-five years. Lisa is a member of the Special Needs Alliance, a national organization committed to helping individuals with disabilities, their families, and the professionals who represent them.

Taxes and Special Needs Trusts2021-07-21T10:21:09-04:00

FIND YOUR ATTORNEY