Why Create a Special Needs Trust?

A person must have very few assets to be eligible to receive government benefits. For example, the 2008 SSI eligibility maximum is $2000 for a single person and $3000 for a married person, subject to certain exclusions for some personal assets. The creation of a Special Needs Trust allows additional

funds for an individual to meet personal expenses. The trust needs to be irrevocable, and the beneficiary must not have the power to direct the use of trust assets for his or her own support.