With an estimated 21 million families in the U.S. having at least one family member with a disability, your family is not alone. Also common with such families is the need for special needs planning. Have you planned for the future of your loved one with special needs? Perhaps your loved one’s needs are currently being taken care of in terms of finances, health and quality of life—but what about when you pass on? Although such topics force us to consider our own mortality, it is in the best interest of your loved one to think about things such as a letter of intent and special needs trust.