The pooled special needs trust maintains a separate account for each beneficiary of the trust. A beneficiary’s parent, grandparent, guardian, or individual with the disability must first set up the account. An initial enrollment fee and annual maintenance fee vary depending on the trust provider. The pooled trust achieves the same objectives as an individual special needs trust – to maintain the beneficiary’s government benefits such as Supplemental Security Income or Medicaid while using the trust monies to supplement government benefits.

A pooled SNT also allows the trust to be created with any amount of money, whereas professional trustees will only accept an individual special needs trust when the account begins with $500,000, for example. A pooled SNT account can be funded through a will, life insurance policy, and third party as well.

When the beneficiary passes away, the remainder of the account balance can be subject to retention guidelines. This can mean the remainder goes to the charity, to the state Medicaid agency, or some combination of the two. When donors want the remainder to go to family members, they must establish a companion SNT beforehand to leave the trust balance to family members and avoid the requirements.

As SNTs are complex and the best option for each individual with disabilities varies, it is advised to consult an experienced asset protection and special needs planning attorney. Littman Krooks LLP counsels individuals and families on SNT issues, government benefits and services, and asset protection. To learn more about New York asset protection or New York special needs planning, visit http://www.littmankrooks.com.

Decisions to recommend a one-to-one aide must weigh the factors of both:

-          The student’s individual needs;

-          The available supports in the setting where the student’s IEP will be implemented.

There are certain important considerations that must be made by the CPSE/CSE in regard to the factors above. These include, but are not limited to, consideration of each of the following:

-          The student’s individual needs that require adult assistance.

-          The skills and goals the student is planned to achieve that will reduce or eliminate the need for the one-to-one aide.

-          The specific role (i.e. instructional, assistance with personal hygiene) that the aide will provide for the student

-          Other natural supports, accommodations and/or services that could support the student to meet these needs (i.e. behavioral intervention plan; environmental accommodations or modifications; changes in scheduling; instructional materials in alternate formats; assistive technology devices; peer-to-peer supports).

-          The extent (i.e. portions of the school day) or circumstances (i.e. for transitions from class to class) the student would need the assistance of a one-to-one aide.

-          The special class side the CPSE or CSE has recommended for the student. Special class size recommendations are made in consideration of the students’ management needs. For a student in a special class, an additional aide should only be recommended for specialized circumstances based on a student’s individual needs and when it has been discussed and determined by the CPSE/CSE that the recommended special class size in the setting where the student will attend school, other natural supports, a behavioral intervention plan, etc., cannot meet these needs. Whenever a student is recommended for placement in a board of cooperative educational services (BOCES) or approved private school, the CSE should consult with the program regarding their staffing ratios prior to recommending a one-to-one aide in the student’s IEP. The staffing configurations in these programs are designed to fully support students with similar needs.

-          The potential benefits from assignment of the one-to-one aide and how these will be measured to determine continuation of the recommendation.

-          The potential negative impact of assignment of a one-to-one aide for the student (i.e. self-image, isolation and/or development of independence).

Questions regarding this memorandum may be directed to the Special Education Policy Unit at (518)473-2878 or your Special Education Quality Assurance Regional Associate at one of the following Regional Offices:

Central Region                        (315) 476-5081
Eastern Region                       (518) 486-6366
Hudson Valley Region           (518) 473-1185
Long Island Region                 (631) 884-8530
New York City                         (718) 722-4544
Western Region                      (585) 344-2002
Non-district Unit                      (518) 473-1185

To read more about the considerations for determining if a student needs a one-to-one aide, visit our blog and click here.

Personal care services, which are also called home attendant services, can greatly assist individuals affected by physical or mental impairments. Individuals who have excess resources or income can get the skilled advice of a New York Medicaid planning lawyer to access benefits and preserve assets. Once home care is authorized, an attendant can assist from 12 hours a week to around-the-clock care.

It is also important for people who have been denied benefits to have their case reviewed. An experienced Medicaid planning attorney can uphold an individual’s rights and ensure that the medical and financial information is complete when a hearing is needed to seek benefits the second time around. Hearings can also be expedited in certain circumstances.

Littman Krooks LLP counsels individuals and families on how to access Medicaid benefits and plan for comprehensive care and estate matters. Our New York City, White Plains and Fishkill Medicaid planning attorneys are well versed in state regulations, benefits, and asset protection. To learn more, visit http://www.littmankrooks.com/elder-law-medicaid-planning/.

The Older Americans Act, which is part of the U.S. Administration on Aging, is a valuable resource that caregivers can connect to that offers caregiver support, home-delivery nutrition services, and specialized programs for Alzheimer’s disease, lifespan respite care, and community living assistance, for example.

Caregivers deserve a lot of praise and should know that there are resources in the health care, legal, and financial field that can help them adequately plan for their loved one’s long-term care. Various programs throughout New York help a caregiver address their loved one’s needs and also take the steps to help them plan for themselves.

New York law firm Littman Krooks LLP assists caregivers and their loved ones to plan for medical needs, estate planning and asset protection, and preservation of government benefits. Our New York City, White Plains or Fishkill elder law and estate planning attorneys are a trusted resource for many New York families.To learn more, visit http://www.littmankrooks.com/elder-law/, http://www.littmankrooks.com/estate-planning/ or http://www.elderlawnewyork.com

Even though there might be certain health and education challenges that individuals with Down Syndrome must overcome every day, great strides have been made to help them lead healthy, fulfilling lives in the greater society. Access to government benefits, a free and appropriate public education, therapeutic recreation, and other mobility services are available to people with Down Syndrome and their loved ones who are looking to provide the best living environment.

A recent success story shows how much individuals with Down Syndrome can achieve. A 31-year-old Minnesotan man with Down Syndrome was able to move out of a group home he lived in for 10 years to his very own townhome. In the townhome setting, he is able to decrease the need for around-the-clock care by 25 percent. He is able to do this by having the home wired by Sengistix, a health and safety technology company. Sensors on the front door, bathroom door, stove, under the mattress, and on a cedar box that is his medicine cabinet are all connected to alert his parents, remote caregivers, and townhome maintenance staff should he fall, open the front door after 11 p.m., or forget to take his medicine. By being on his own for an increased amount of time, he is gaining more confidence and life skills.

Littman Krooks LLP counsels individuals with Down Syndrome and their families to get the federal and state support services their loved one needs. Our New York City, White Plains and Fishkill special needs planning attorneys assist in education planning, health benefits, and innovative resources for individuals with Down Syndrome. We believe in helping clients build a strong foundation for their child’s well-being and optimal independence. To learn more about New York special needs planning, visit http://www.littmankrooks.com/special-needs-planning/ or http://www.specialneedsnewyork.com.

In 2012 all SNPs will have to be approved by the National Committee on Quality Assurance. CMS wants to monitor the strengths and weaknesses of SNPs with these new requirements. By 2013, private Medicare plans that help low income patients who are dually eligible must enter into contracts with state Medicaid agencies.

For patients with Alzheimer’s disease and their families, this news is encouraging and stands to improve the quality of care for this disorder that affects millions of elderly Americans. September is World Alzheimer’s Month and highlights the fact that the condition involves very expensive health care, coordination of government benefits, and an extended network of family and friends to support the individual and his or her caregivers.

A part of the CMS changes also eliminates Medicare prescription drug Part D enrollment penalties for patients who delay enrollment. Also, insurance agents and Medicare Advantage and Part D brokers have more regulations against switching coverage plans and giving out marketing gifts.

The New York special needs law firm Littman Krooks LLP has extensive experience with individuals with Alzheimer’s disease and helping their families take advantage of government benefits as well as proactively protect assets and plan for long-term care needs. Their New York City, White Plains or Fishkill Special Needs attorneys are skilled in assisting people with chronic conditions and disabilities. To learn more about New York special needs planning, visit http://www.littmankrooks.com/special-needs-planning.

In response to the recent article “Special Education for Schools a Delicate Balancing Act,” attorney Adrienne J. Arkontaky, Esq., partner at the law firm of Littman Krooks LLP has stated:

“It is imperative for lawmakers to understand the ramifications of cutting back funds for special education.  The IDEA and Part 200 of the Regulations of the Commissioner of Education in New York provide for services to allow children with special needs to make “educational progress.”  This includes not only the most needy students but those with mild disabilities.  Many children who are classified with disabilities and receive special education services early on, go on to college and do incredibly well because those special education services were provided.  We cannot take shortcuts as the long term effects of reducing funding of special education services will affect society for years to come.”

To find out more information, visit www.littmankrooks.com.

Adrienne J. Arkontaky, Esq, is a Partner at the law firm of Littman Krooks LLP.

Supplemental Security Income, or SSI, provides monthly payments for children with disabilities who are under 18 who meet the government’s definition of disability, and who have little or no income and resources.  The amount of SSI that the child will receive varies by state.  To qualify, the household’s total income and resources must be below a certain amount, and the child cannot earn more than a certain dollar amount each month.

Social Security Disability Insurance, also known as SSDI, provides benefits to disabled or blind persons who are “insured” by workers contributions to the Social Security trust fund. These contributions are based on the individual’s earnings or the earnings of the spouse or parent according to the Federal Insurance Contributions Act (FICA). Title II of the Social Security Act authorizes SSDI benefits. Dependents of those insured under SSDI may also be eligible for these benefits.

Medicaid can provide access to health care to children with disabilities. Some states will approve a child for Medicaid if he or she is already receiving SSI. Other states require a separate application process. However, SSI is not a prerequisite for Medicaid.

Families with slightly higher incomes may qualify for State Children’s Health Insurance Program (S-CHIP), which covers a wide variety of health care needs. S-CHIP is a good alternative for families who do not meet the requirements for Medicaid, but who cannot afford to pay for private insurance.

There may be other financial and health care assistance options available depending on your state. If you are a parent who would like more information about financial and health care options, contact an experienced special needs planning attorney.

To learn more about New York
elder law, New York estate
planning, or New York
Special Needs visit http://www.littmankrooks.com

Although there is a relationship between the two statutes, they have different objectives. Section 504 is intended to eliminate barriers that exclude persons with disabilities or, in other words, to create a level playing field. This federal law is designed to protect the rights of individuals with disabilities in programs and activities that receive federal funds from the U.S. Department of Education. Section 504, in part, reads: “No otherwise qualified individual with a disability in the United States . . . shall, solely by reason of her or his disability, be excluded from the participation in, be denied the benefits of, or be subjected to discrimination.”

Section 504 is meant to eliminate hurdles, whereas IDEA is meant to give children with special needs the services they require to succeed in school. Some describe its motives as being similar to affirmative action. It goes beyond granting equal access to students with disabilities by also providing additional special education services and procedural safeguards.

IDEA entitles a child suspected of having a disability to a comprehensive evaluation by a multi-disciplinary team provided at no cost to parents. If the child is determined to need special education and related services, an Individual Education Plan (IEP) will be implemented, based on the specific needs of the child as decided by the team, including parents.

If you are a parent who suspects that your child is not being treated in accordance with Section 504 and/or IDEA, contact an attorney with experience in special needs issues.

To learn more about New York special education advocacy, New York special needs planning, or New York estate planning, visit http://www.littmankrooks.com.

With the daily demands of caring for your child, you may sometimes forget about his later years when you are no longer around. But it’s imperative to think about how he will be cared for in the future.

One of the most important steps is to make sure your life insurance will offer your child the maximum benefits. But what about the beneficiary? Who should it be?

Many people name a sibling the beneficiary of the special needs insurance policy, but that can cause a problem if the sibling predeceases the child with special needs or is not willing or able to take on the role of a caregiver. It is also unwise to make the child with special needs the beneficiary because that can disqualify him for government assistance.

The best approach is to create a trust, and name the trust as the beneficiary of the life insurance policy. Upon your death, the trustee will administer the trust according to its terms and provide benefits to your child with special needs without making him ineligible for government assistance.

To discuss your particular scenario and to learn more about trusts, it is wise to contact an experienced attorney.

To learn more about New York
elder law, New York estate
planning, or New York
Special Needs visit www.littmankrooks.com.

Although most parents will continue to support their child during the college years, parents of children 18 years and older are surprised to learn that they have no legal rights to make medical or financial decisions for their children. Once a child reaches adulthood, parents cannot make the medical decisions they once did, nor can they make decisions regarding their child’s bank account. There is, however, a way around this. Your child can give you written permission to make these choices and decisions by executing a durable power of attorney and/or a health care proxy. By creating these documents, your child will be giving you the power to keep making important decisions during formative years.

To learn more about New York elder law, New York estate
planning, or New York Special Needs visit http://www.littmankrooks.com.

• A free appropriate public education from ages 3 through 21
• Education provided as close to home as possible, with children who do not have disabilities
• Additional educational services, such as speech therapy, occupational therapy, or a classroom aide, which are designed to meet the child’s unique needs and prepare him for employment and independent living
• An assessment to determine the child’s needs

The law provides two guarantees for children with special needs. The child is entitled to an Individualized Education Plan (IEP), which is a written statement of the child’s abilities and impairments. This important document is drafted by a team that includes the parents, school district officials, and educational professionals who have evaluated the child; the IEP must be reviewed annually.  Parents have rights and responsibilities in relation to their child’s IEP. The law also guarantees due process, which provides a mechanism for resolving any disagreements regarding a child’s IEP.

A special needs planning attorney can also serve as an advocate for you and your child as he pursues an education.

To learn more about New York elder law, New York estate planning, or New York Special Needs visit http://www.littmankrooks.com.

• Investigate your child’s and family’s eligibility for government benefits. You should keep in mind that government services or funding received today may not be available in the future.
• Review your health plan to make sure that it is adequate for your child’s present and future needs. If you believe your coverage is inadequate or anticipate that your child’s needs may change, you may wish to secure additional coverage.
• Consider the financial needs of your child’s guardian in the event of your death. Would the guardian need additional income to care for your child? Would funding be required for home renovations, specially equipped vehicles, or in-home health aides? Will funds be required for childcare services if, for example, your nominated guardian works full-time?
• Think about where your child will live when he is older. An assisted living facility can be costly, so you’ll need to prepare for this. Also, if your child wants to live independently, he will need the financial resources and money management skills to do so.
• Make sure that your estate plan is adequately set up to provide for your child’s needs. You should construct a plan that will allow your child to maintain the public benefits to which he is entitled.

Following these steps will help ensure that your child is well taken care of in the event of your death. A special needs planning attorney can help you set up the right plan to provide for your child financially.

To learn more about New York
elder law, New York estate
planning, or New York
Special Needs visit http://www.elderlawnewyork.com

Family members should be made aware of the rules that govern the assets of a child with special needs, and they should make their estate planning decisions accordingly. Referring them to a special needs attorney can help your family members do the right thing in the right way.

Bernard Krooks is a New York Elder Law and New York Estate Planning lawyer with offices in White Plains, Fishkill, and New York, New York. To learn more, visit Littmankrooks.com.

Your letter of intent should be updated annually, so that it always contains the most accurate information. The needs of your child are sure to change over time. Once your letter of intent has been completed, a copy should be kept with your attorney or in a clearly marked, safe place at home. Although a letter of intent is not a legal document, a special needs attorney can guide you through the process of creating this important document.

To learn more about New York elder law, New York estate planning, or New York Special Needs visit http://www.littmankrooks.com.

The young men and women who do not require guardianships may still need and want their parents or other family members to be involved in their care. They may need their loved ones to help them with banking. They may also want family to have the opportunity to get information from their doctors in the event of a hospitalization or other emergency. In order for loved ones to assist the individual after the age of  18, he/she will need to sign legal documents giving another person permission to obtain information or take action on his/her behalf.

A health care proxy will allow the appointed parent or other relative to make health care decisions in the event that the individual with special needs is unable to personally make those decisions.  A signed HIPAA release will allow the appointed person to obtain medical information on the individual’s behalf and to talk to health insurance companies about claims or other issues. Finally, a signed durable power of attorney will allow the designated party to assist the individual with property and finances.

There are many cases where an individual with special needs will need a guardianship, but if your adult child has the legal capacity to understand and sign advance directives, having such legal documents in place will enable him/her to receive assistance with health and financial matters while maintaining a degree of independence.

To learn more about New York elder law, New York estate planning, or New York
Special Needs visit http://www.littmankrooks.com

• Medication and medical equipment not covered by Medicare
• Insurance premiums (health, life, dental, auto, renter’s, etc.)
• Personal assistance
• Job coaching
• Home renovations to improve accessibility
• Private counseling or case management
• Entertainment or recreation tickets
• Furniture and home appliances
• School or camp tuition
• Telephone service and Internet access

The items on this list are allowable expenses for an SNT that can increase the quality of life for a person with special needs. A trustee must use discretion in making distributions because using an SNT to purchase unallowable items may result in the beneficiary being disqualified for Medicaid or SSI benefits.

To learn more about New York elder law, New York estate planning, or New York
Special Needs visit http://www.littmankrooks.com

Parents planning to divorce should also consider whether or not they are going to establish separate trusts for their child. Each spouse could do so, using the same trustees and beneficiaries or different ones. Although it may be difficult, the parents of the child with special needs should make great efforts to coordinate the funding of the trusts so that they can be sure that adequate resources will be available to their child.

A common issue that occurs with divorce is that the parents fail to consider which one of them will become the guardian once the child reaches age 18. Parents should decide if one or both of them will retain guardianship. In addition, parents should decide who will be responsible for educational decisions with respect to their child. Both of these issues should be carefully addressed when drafting a divorce agreement so that disputes following the divorce will be minimized.

Bernard Krooks is a New York Elder Law and New York Estate Planning lawyer with offices in White Plains, Fishkill, and New York, New York. To learn more, visit Littmankrooks.com.

In order to help families deal with these financial burdens, Congress is considering a change to the current tax code that would provide up to a $5,000 tax credit for legal fees associated with establishing legal guardianship. This proposed tax credit would also be available for legal fees paid in connection with establishing a trust for a person with disabilities. Only the person who actually paid for the legal fees would be eligible to apply for the tax credit.

A non-profit organization, The Special Needs Tax Credit Alliance, raises awareness about the issue and is working to gain support for this important tax credit. Establishing such a tax credit would provide much needed relief for families that have loved ones with disabilities.

Additional information regarding this tax credit can be found at http://specialneedstaxcredit.com.

Bernard Krooks is a New York Elder Law and New York Estate Planning lawyer with offices in White Plains, Fishkill, and New York, New York. To learn more, visit Littmankrooks.com.

This repeal has the potential to affect the estate plans of millions of Americans, as wills and trusts that were once properly prepared may no longer provide protection for spouses or other beneficiaries upon the death of a family member. The lawyers at Littman Krooks LLP have carefully studied the potential impact of the repeal of the Federal Estate Tax and encourage attendance for those who want to ensure that their estate plan is not obsolete.

The seminar will be offered in two sessions on Wednesday May 12, 2010, at the Duchess County Regional Chamber of Commerce in Poughkeepsie, NY. Registration for the morning session begins at 9:30 a.m. in Room 400. The morning session will be held from 10:00 a.m. to 11:00 a.m. Registration for the afternoon session begins at 3:30 in Room 400. The afternoon session will be held from 4:00 p.m. to 5:00 p.m.

For families whose loved ones die in 2010, the repercussions of the Federal Estate Tax repeal could only add to their grief at the passing of their loved one. The seminar will cover the challenges facing estate planning in 2010 and the consequences of this unusual appeal. This appeal has created unprecedented uncertainty in the world of estate planning, and the lawyers at Littman Krooks LLP wish to offer their guidance in these uncertain times.

Attendance to this event is limited, so those interested in attending must reserve a place by phoning Melissa Hayn at 845-896-1106 or emailing mhayn@littmankrooks.com.

For more information on the firm, visit www.littmankrooks.com. Littman Krooks LLP offers legal services in several areas of law, including elder law, estate planning, veterans’ benefits, special needs planning, special education advocacy, and corporate and securities.

There are three major types of pooled trusts:

• Third party: This type of trust is established with the assets of parents or others who wish to give to a loved one with disabilities. Importantly, state Medicaid does not have to be reimbursed. Upon the death of the beneficiary, 50% of the remaining trust assets may go to pre-designated beneficiaries, and 50% must remain with the trust for the benefit of other persons with disabilities.

• Self-settled: In this type of trust, the money comes directly from the beneficiary. After the beneficiary passes away, there is no payback to Medicaid. Instead, any remaining assets are kept by the trust for the benefit of other persons with disabilities.

• Income only: This type of pooled trust allows the Medicaid applicant who earns more than the allowable income to put the excess income in a pooled supplemental needs trust so that he may qualify for Medicaid.

If you are considering a pooled trust account as a planning option, a special needs trust attorney can provide guidance regarding which type of trust is best for you and your loved one.

Learn more at Littmankrooks.com.

When designating a guardian, it is important that he or she understand your family’s unique circumstances. You will want to choose a person who knows the details of your family’s adoption and is willing to maintain the lifestyle that you have chosen for your adopted child. It may be a good idea to leave the designated guardians documentation that provides all the details of your child’s adoption. Also, you must make sure that you choose a guardian who is comfortable with the terms of your adoption. If, for example, you are in an open adoption, then you will want to choose a person who is open to maintaining this relationship with the child’s biological parents.

If you have an adopted child, particularly if it is an open adoption, the need to establish trust is extremely important, as there may be a number of people outside your immediate family, such as the child’s birth parents, who have a direct interest in your child’s life. Holding assets for your child in a Trust under the control of a trustee, whom you have chosen, will help to protect your child’s interests and will ensure that your assets will be used directly for your child’s benefit.

An adopted child only has rights to your estate once the adoption has been finalized. The length of time it takes to finalize an adoption depends on where the adoption was initiated, as well as a host of other factors. This process can take anywhere from six months to several years to complete. In the event that you pass away before this process is complete, the child would not be entitled to any of your assets. Once you begin the adoption process, you may wish to consider amending your Will to include your adopted child. This way, your Will can include specific language that categorizes the adopted child in the same manner a biological child or a child whose adoption has already been finalized.

Caring for an adopted child may require you to “put some extra thought into” a number of special provisions. If, for example, you adopted a child internationally and wish to expose the child to his/her home culture, then your Will and Trust should reflect these desires. In order to ensure that these wishes are carried out, you should consider making provisions in your Trust that specify your desires.

Consulting with an attorney who specializes in estate planning will help you to consider your options and can help you make the right choices for your family.

Bernard Krooks is a New York Elder Law and New York Estate Planning lawyer with offices in White Plains, Fishkill, and New York, New York. To learn more, visit Littmankrooks.com.

On the other hand, an Intervivos Special Needs Trust is also meant to protect the future of the person with the disability but allows parents or caregivers to deposit money and other assets into the account and manage it while they are still living. Parents do not have to wait until the child turns 18 to establish this trust but can establish it at any time. An Intervivos Special Needs Trust offers several key benefits:

• The trust is completely separate from the family’s main estate.

• There is more freedom in managing the trust, as it is normally managed by the child’s parents.

• Using this account will help to keep a record of all the supplementary items that have passed government scrutiny. This will make it easier for the future trustees to know which items are appropriate and will provide a guide for them to use in the future.

• These types of trusts will allow family members to give money to the trust now, rather than just upon their deaths, where there may be significant tax issues that prevent them from donating as much money as they would like.

In creating an Intervivos Special Needs Trust, families will ensure a secure future for the person with the disability. This type of trust will continue to function without interruption in the event that parents have to go into a nursing home or die suddenly. Also, the trust allows for greater flexibility and the ability to build up assets over time.

It is important for family members to consult with an attorney who specializes in special needs planning, as they consider the benefits and drawbacks of each type of trust.

Bernard Krooks is a New York Elder Law and New York Estate Planning lawyer with offices in White Plains, Fishkill, and New York, New York. To learn more, visit Littmankrooks.com.

With a Revocable Trust, you retain the right to add or subtract assets to the trust at any time. This gives you a great degree of flexibility, as you can manage the trust according to your family’s changing life circumstances. If you choose this type of trust, it is important to know that the government considers the assets in the trust part of your estate. If you die, everything in your trust will be included in your estate for tax purposes and may be subject to lawsuits. That means that if someone attempts to sue you after your death, the assets in your trust are susceptible.

An Irrevocable Trust, on the other hand, is separate from your estate, and you cannot remove the assets you place in it. These benefits will remain in the trust solely for the benefit of the person with disabilities. Even if you need these assets due to a personal situation, you cannot draw on them. While this may be considered a drawback, irrevocable trusts do have their benefits. For one, any assets that you place in the trust cannot be touched by your creditors for outstanding debts or taxes. In addition, the trust cannot be touched by any creditors of the person with the disability.

• Fully understanding the needs of the beneficiary
• Comprehending the language and intent of the trust document
• Handling an inventory of trust assets
• Collecting income and managing all trust assets
• Maintaining excellent records of all financial transactions
• Obtaining the proper IRS tax registration for the trust
• Filing both state and federal fiduciary income tax returns
• Establishing different accounts to manage the trust assets
• Arranging for the safekeeping and security of trust assets
• Hiring and monitoring service providers
• Maintaining good communication with the beneficiary and his or her service providers
• Assisting in any unforeseen or emergency situations

Although some of these issues can be complex, family members may be able to handle them. However, it may be a good idea to let family members focus on other issues and choose a professional trustee, who has extensive experience in handling those tasks.

Many parents believe that they can continue to care for their child with special needs by leaving money to a relative. This seems like a good idea because a relative knows the child personally and parents think they can trust them to care for their children. However, relatives are not legally bound to spend the money left to them on the child. In addition to this, the money can be taken from the appointed relative by a number of different parties, including creditors. Also, the money may be lost in a divorce settlement.

Many parents also make the mistake of leaving money to one of their children who does not have a disability, expecting this child to care for the one with special needs. However, this may be a bad idea because it also does not legally bind the child to use this money to care for the sibling with the disability. Also, doing so can pose undue stress on the sibling. If he or she already has to deal with the pain of losing parents, it may be too difficult for the sibling to deal with the added responsibility of caring for a child with special needs.

Rather than entrusting money directly to a relative or sibling, parents should consider forming a Special Needs Trust. Doing so will ensure that the child will be well taken care of and that the money devoted to this cause will not be taken by any other source and must be used for the purpose for which it was intended. Establishing a Special Needs Trust for a child with a disability is the best way to ensure the quality of his or her care in the future.

With a Revocable Trust, you retain the right to add or subtract assets to the trust at any time. This gives you a great degree of flexibility, as you can manage the trust according to your family’s changing life circumstances. If you choose this type of trust, it is important to know that the government considers the assets in the trust part of your estate. If you die, everything in your trust will be included in your estate for tax purposes and may be subject to lawsuits. That means that if someone attempts to sue you after your death, the assets in your trust are susceptible.

An Irrevocable Trust, on the other hand, is separate from your estate, and you cannot remove the assets you place in it. These benefits will remain in the trust solely for the benefit of the person with disabilities. Even if you need these assets due to a personal situation, you cannot draw on them. While this may be considered a drawback, irrevocable trusts do have their benefits. For one, any assets that you place in the trust cannot be touched by your creditors for outstanding debts or taxes. In addition, the trust cannot be touched by any creditors of the person with the disability.

• Fully understanding the needs of the beneficiary
• Comprehending the language and intent of the trust document
• Handling an inventory of trust assets
• Collecting income and managing all trust assets
• Maintaining excellent records of all financial transactions
• Obtaining the proper IRS tax registration for the trust
• Filing both state and federal fiduciary income tax returns
• Establishing different accounts to manage the trust assets
• Arranging for the safekeeping and security of trust assets
• Hiring and monitoring service providers
• Maintaining good communication with the beneficiary and his or her service providers
• Assisting in any unforeseen or emergency situations

Although some of these issues can be complex, family members may be able to handle them. However, it may be a good idea to let family members focus on other issues and choose a professional trustee, who has extensive experience in handling those tasks.

Many parents believe that they can continue to care for their child with special needs by leaving money to a relative. This seems like a good idea because a relative knows the child personally and parents think they can trust them to care for their children. However, relatives are not legally bound to spend the money left to them on the child. In addition to this, the money can be taken from the appointed relative by a number of different parties, including creditors. Also, the money may be lost in a divorce settlement.

Many parents also make the mistake of leaving money to one of their children who does not have a disability, expecting this child to care for the one with special needs. However, this may be a bad idea because it also does not legally bind the child to use this money to care for the sibling with the disability. Also, doing so can pose undue stress on the sibling. If he or she already has to deal with the pain of losing parents, it may be too difficult for the sibling to deal with the added responsibility of caring for a child with special needs.

Rather than entrusting money directly to a relative or sibling, parents should consider forming a Special Needs Trust. Doing so will ensure that the child will be well taken care of and that the money devoted to this cause will not be taken by any other source and must be used for the purpose for which it was intended. Establishing a Special Needs Trust for a child with a disability is the best way to ensure the quality of his or her care in the future.

Losing these much-needed government benefits could be catastrophic for an individual with disabilities. Although a personal injury settlement could provide funds that will help pay for medical care, it is likely that these funds, by themselves, will not be enough to cover these costs for the person’s entire life. The most significant potential loss involves Medicaid benefits, as many persons with disabilities are not eligible to receive private health insurance. In addition, many prescription drugs are costly without insurance and simply paying for these drugs could be enough to deplete an individual’s settlement.

A Special Needs Trust will allow the beneficiary to receive needs-based government benefits, such as SSI and Medicaid, as well as have a fund set aside to pay for services or goods that are not covered by these government benefits. These funds can be used to purchase a number of different items and services, including transportation, travel, legal services, nursing care, therapies, and educational opportunities. Establishing a Special Needs Trust will offer the beneficiary increased quality of life and much-needed security.

Creating a Special Needs Trust requires careful attention to a number of different variables. Personal injury attorneys should consult with a special needs planning attorney to determine if establishing a Special Needs Trust is the best course of action for their clients with disabilities.

Some children with special needs may wish to continue their education beyond high school. It is important for these students and their parents to understand what rights they have at a post-secondary institution, and to know how those rights differ from the rights they had in high school. Post-secondary institutions may not discriminate against students with disabilities, but they are not required to identify the special needs of their students as public schools are.

Students who believe they may need a college to make special arrangements for their needs, should request an academic adjustment. Academic adjustments might include priority registration, a reduced course load, providing note takers or sign language interpreters, extended time for testing, and equipping school computers with screen-reading. It is the responsibility of the student to request such an adjustment. As parents, it is important to know what your child is entitled to and when the right time to make a request may be. A special needs planning attorney can serve as an advocate for students pursuing continuing education.

For more information, please visit http://www.littmankrooks.com.

The Section 811 program provides a benefit to individuals with disabilities in the form of housing vouchers. These “Section 8” vouchers help low income individuals afford housing by paying the difference between the rent and what the tenant can afford. Section 8 vouchers, paid to government-approved landlords, increase housing options for people who may otherwise not be able to afford to rent an apartment. The Section 811 program provides such vouchers specifically to individuals with disabilities.

According to a release from Senator Menendez’s office, the legislation would improve and expand HUD’s Section 811 program by:

• Increasing the number of available housing vouchers for people with disabilities and ensuring that vouchers continue to be used to help people with disabilities.

• Encouraging the integration of mixed-used developments into the program and allowing funds from Low Income Housing Tax Credits and the HOME program to be used.

• Extending the length of rental assistance contract terms from 20 years to 30 years for projects using Low Income Housing Tax Credits.

The bill has attracted many endorsements, including support from such organizations as the National Association of County Behavioral Health and Developmental Disability Directors, the National Council for Community Behavioral Healthcare, the National Disability Rights Network and the National Multiple Sclerosis Society.

For more information, visit http://www.littmankrooks.com.

No one can know the needs, habits and desires of a child with special needs better than a parent who has been caring for that child for his or her entire life. When writing a letter of intent, parents can ensure that future caregivers understand the personality of their son or daughter. The information contained in the letter goes beyond the financial and legal information contained in a Will or trust. This information will be valuable in ensuring the child with special needs will continue to get the care that he or she is accustom to.

To learn more about New York elder law, New York Estate Planning, NY Elder, and New York Special Needs Planning, visit LittmanKrooks.com.

• What is the reputation of the provider with residents and with neighbors?
• Will the provider allow you to meet any of the other residents to see if the atmosphere is right for your child?
• Does the provider have “house rules” and other measures that may be in place to ensure residents will be good neighbors?
• What community safety measures are in place?
• What are the amenities? Are there common areas that will be available?
• Is there a plan to address grievances among residents?

Planning for housing for a child with special needs is a critical step in ensuring his or her future safety and happiness. Start planning early to make sure that all your questions are answered.

To learn more about New York elder law, New York Estate Planning, NY Elder, and New York Special Needs Planning, visit LittmanKrooks.com.

Another advantage to a Special Needs Trust created during your lifetime is that it establishes a pattern that may be used by future trustees. Parents who, as trustees, write checks for daily and monthly expenses from a Special Needs Trust are showing what types of things will be acceptable expenditures from the Trust when new trustees take over the responsibility of managing the Trust.

To learn more about New York elder law, New York Estate Planning, NY Elder, and New York Special Needs Planning, visit LittmanKrooks.com.

There are rules governing what the funds paid from a supplemental needs trust may be used for. Supplemental needs trusts are meant to “supplement” necessary income, to pay for “luxuries” that Medicaid or SSI does not cover. Therefore, if funds from the trust are used regularly to purchase necessities, such as groceries or housing, those funds may count as income. Certain items should not be paid for from a supplemental needs trust if the beneficiary is receiving SSI. These include:

• Cash given directly to the beneficiary
• Food, including groceries and eating out if it is done on a regular basis
• Housing expenses, such as rent, mortgage, or property taxes
• Homeowners or renters insurance, if it is required by the mortgage or rental community
• Utilities and utility connection charges

Some of these payments may only cause a partial reduction in SSI benefits. Individuals wishing to use funds from a supplemental needs trust for any “necessary” expenditures should consult a special needs planning attorney about their specific situations. Seeking advice will help a trustee determine whether the benefits of making payments from the trust are worth the loss of SSI income.

To learn more, visit http://www.littmankrooks.com.

Probate courts also handle cases that determine the validity of a Will. Wills that are not written by an attorney may be open to legal challenge and could be rendered invalid. Help your family members avoid the hassle of the probate process by working with a lawyer to draft a legal Last Will and Testament and know your assets will be distributed according to your plans.

To learn more about New York elder law, New York Estate Planning, NY Elder, and New York Special Needs Planning, visit LittmanKrooks.com.

Comprehensive planning for a person with a disability is a special type of planning. Special needs planning will provide your loved one with a friend, advocate and protector of their legal rights. It will also protect your child’s governmental benefits and ensure that they will have a meaningful life after you are gone.

To learn more about New York elder law, New York Estate Planning, NY Elder, and New York Special Needs Planning, visit LittmanKrooks.com.

Once you have created a supplemental needs trust, your extended family and close friends can make gifts to it, or they can consider the trust when they plan their own estates. In addition to gifts from friends and family members, you can also consider making the trust the beneficiary of a life insurance policy. It makes sense to set this up early while you are healthy and rates are lower.

To learn more about New York elder law, New York Estate Planning, NY Elder, and New York Special Needs Planning, visit LittmanKrooks.com.