GREAT LAKES BAY ESTATE PLANNING COUNCIL

Michelle Mease has managed a number of special needs trusts for beneficiaries that live throughout the state.  These trusts are used to improve an individual’s quality of life without disqualifying him or her from eligibility for public benefits.  Although the concept is simple, the administration can be complex.  These trusts have many “special” situations, and it is important to understand both trust administration and public benefits.  This presentation will discuss the types of special needs trusts, permissible distributions, coordination of distributions and benefits, taxation of the trusts, and trustee responsibilities.