Special needs trust structure

A special needs trust structure diagram separates the donor, trustee, beneficiary and the providers who may receive payments for supplemental needs. The trustee controls the trust under its terms and can use trust assets for the beneficiary's benefit, while the beneficiary may not receive every payment directly. An investment account can be shown as a trust asset and care or service providers as recipients of payments. This view is useful in meetings with family members and advisers because it makes roles and money flows easier to discuss. It is not a determination of public-benefit eligibility. The trust type, funding source, jurisdiction and benefit program rules can change what payments are appropriate, so confirm the details with qualified advisers.