Special Needs Trusts
First-party (d4A), pooled (d4C), and third-party SNTs; preserving SSI/Medicaid; payback and distribution rules.
What this guide covers
- Match the trust to the actual funding source. First-party trusts require Medicaid payback; pooled trusts reimburse from amounts not retained. A beneficiary's own inheritance is not third-party funding.
- Use sole-discretion, supplemental-needs language — never a support standard that makes assets 'available'.
- Food is excluded from SSI ISM calculations effective September 30, 2024; shelter and cash payments still require separate analysis.
- Plan prospective donor gifts before the beneficiary acquires them, and separately research SSI, Medicaid, distribution and transfer rules.
The full guide includes the detailed analysis, worked examples, statutory citations, and related resources below.
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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 2026-09-25. Estateur is not a law firm.