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Special needs trust
A special needs trust is a trust designed for beneficiaries who are disabled, either physically or mentally. It is written so the beneficiary can enjoy the use of property that is held in the trust for his or her benefit, while at the same time allowing the beneficiary to receive essential needs-based government benefits.〔O'Hara, Amy C. ("Your Special Needs Trust (SNT) Defined" ) January 2013 (Special Needs Alliance )〕〔Minde, Jeffery H. ("Supplementary Needs Trusts: Some Frequently Asked Questions" ). (National Special Needs Network, Inc. ) 2006. Web. 2 Mar. 2010.〕 In addition to the public benefits preservation reasons for such a trust there will be administrative advantages of using a trust to hold and manage property intended for the benefit of the beneficiary if the beneficiary lacks the legal capacity to handle his or her own financial affairs. Special needs trusts are sometimes known as supplemental needs trusts in the United States.
== Throughout the world ==
A trust for a disabled beneficiary may be set up in any of the common law countries, including the United States, and also in other countries that recognize the concept of a "trust." In such jurisdictions, there is often legislation that provides advantages to such trusts in the areas of taxation and state benefits, e.g., in Ireland and the United Kingdom. In the United States of America, such trusts provide advantages in helping beneficiaries qualify for health care coverage under state Medicaid programs, and also for monthly cash payments under the Supplemental Security Income (SSI) program operated by the Social Security Administration.
抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』
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