If you have a disabled child, you want to be sure she has the resources to cover her special needs after you are gone. You might want to consider creating a special needs trust, also known as a “supplemental needs trust.” A key advantage for putting property in trust for a disabled person is that it protects his access to government programs such as social security and Medicaid. The Social Security Administration's Supplemental Security Income (SSI) benefits are available to a disabled adult as long as he does not have more than $2,000 in assets, not including a car or a home. SSI benefits can include food stamps and, under Medicaid, nursing home care and mental health treatment. By putting your property into a trust for the care of your disabled child, you will make sure she can still meet government guidelines for disability benefits.

Setting up a special needs trust takes the burden off of siblings. It relieves them of the pressure of managing the monies on behalf of their disabled sibling; or in a worst-case scenario, spending money you had earmarked for the care of the disabled child on other things.

A special needs trust must be set up as an irrevocable trust. A trustee needs to be appointed who has discretion over the assets of the trust, but is prevented from making decisions that would jeopardize eligibility for maximum government assistance. At the death of the disabled child, trust assets can be distributed among your remaining children.

To make sure your wishes are known, it is a good idea to spell them out in a letter of intent that would be given to the trustee at the time of your death. The letter can also include up-to-date information about your disabled child — everything from medical history to favorite foods — to ease the way for a happy life.