Special Needs Trusts
First-party (d4A), pooled (d4C), and third-party SNTs; preserving SSI/Medicaid; payback and distribution rules.
What this guide covers
- Match structure to funding source: first-party (d4A) and pooled (d4C) trusts carry Medicaid payback; third-party SNTs do not.
- Use sole-discretion, supplemental-needs language — never a support standard that makes assets 'available'.
- Manage ISM rules and prefer direct third-party payments; pair with an ABLE account.
- Redirect all inheritances and gifts for the beneficiary into a third-party SNT.
The full guide includes the detailed analysis, worked examples, statutory citations, and related resources below.
Sign in to read the full guide
The Estateur Resource Library — 31 attorney-grade guides — is included with an Estateur subscription. Sign in to your account to open the full guide, or start a subscription to unlock the whole library.
Educational reference, not legal advice. Prepared for licensed professionals as general reference; not legal advice and no attorney-client relationship is created. Law varies by state and changes over time — verify transfer-tax figures and statutory citations against current primary authority. This resource was last updated 2026-07-31. Estateur is not a law firm.