Kept up to date by pocket parts. Includes bibliographical references and index.
Contents:
Introduction -- Benefits overview -- Self-settled special needs trusts -- Third-party special needs trusts -- Pooled special needs trusts for persons who have disabilities -- Funding a special needs trust -- Administration of a special needs trust -- Taxation of special needs trust -- Letters of intent -- Powers of attorney -- Guardianships -- The decision makers -- Able accounts -- Special needs planning and divorce -- Special needs planning resources -- Selected POMS -- Selected full text court opinions -- Index.
This resource is supported by the Institute of Museum and Library Services under the provisions of the Library Services and Technology Act as administered by State Library of Iowa.