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A first party supplemental needs trust, also known as a special needs trust, is established with the disabled beneficiary’s own funds, usually from a lawsuit settlement or inheritance, to avoid becoming ineligible for a needs-based government benefit.

While the beginning of the year is typically tax season, it is important to remember that property tax exemptions can be applied for at this time. There are different programs that homeowners should be aware of in order to potentially save with respect to property taxes.

An Article 81 Guardianship proceeding may be needed if a senior suffering from dementia did not engage in estate planning and no longer has the capacity to do so. It is important to note that just because someone is diagnosed with dementia does not automatically mean that they do not have the capacity to execute the advance directives needed to designate a trusted friend or family member to help manage their personal and financial needs.

Caring for a loved one with special needs during your life may be one of the most important jobs you have, but it is equally important to continue to care for your loved after you are gone. Since so many disabled individuals receive some kind of government benefits, it is imperative to ensure that these benefits continue, even if they receive an inheritance.

In December 2014 the federal government passed a law known as the ABLE Act. This law allows family members of a disabled person to create an account that is exempt from federal income tax to be used for certain “qualified expenses” related to the person’s disability.

When planning for the differently-abled, the use of Supplemental Needs Trusts as part of your estate planning will ensure that you have provided protections for those with special needs and disabilities. When considering your estate planning it is important to consider any beneficiaries who may have special needs or disabilities.

Question: My daughter is 18 years old and is developmentally disabled. She is unable to make medical decisions for herself and cannot handle her own finances. A social worker suggested that I apply for an Article 17A Guardianship. What is an Article 17A Guardianship and is this advisable?

Question (About a Contested Guardianship): I received Court papers that say that my brother is trying to take control of my mother’s finances and make medical decisions for her. I have been taking care of my mother for years and my brother is estranged from me and my mother. What should I do?

Many families (erroneously) disinherit a disabled child, believing that this is in the child’s best interest and instead leave assets to other family members so that they can care for the disabled individual. Even with the best of intentions, circumstances may arise in their lives that could directly affect their ability to provide for a disabled family member.

Question: I have an elderly aunt. I’m embarrassed to say that I only visit once every few months. I recently learned that she has a caretaker that has moved into her house and, I suspect, taking money from my aunt. When I asked my aunt about it she got angry. What can I do to protect her?