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What Are Special Need Trusts?

Special Needs Trusts are authorized under federal law 42 U.S.C. § 1396p(d)(4)(A). They are a type of trust that preserves the Special Needs Trust beneficiary’s eligibility for needs-based government benefits such as Medicaid and Supplemental Security Income (SSI). These trusts may also be called a supplemental needs trusts, or ”d4A”. The New Jersey regulations for …

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