NAELA Journal Volume 5 Issue 1

Which SNT, When and Why?

By  Bradley J. Frigon, JD, LLM (Tax), CELA, and W. Eric Kuhn, Esq.
A special needs trust (SNT), also known as a supplemental needs trust, is a trust that is used primarily to supplement, but not replace, any benefits that the beneficiary may receive.

Uniform Trust Code and SNTs: Should UTC Be Feared, Embraced or Ignored?

By  Richard E. Davis, CELA
The goal of this paper is to point out the areas in which the UTC impacts SNT planning, and which, if any, of the UTC changes should be cause for concern.

Special Needs Trusts and Ethics: For Attorneys, Who’s the Client Quickly Becomes Who’s on First?

By  Stuart D. Zimring, JD, CAP and A. Frank Johns, JD, LLM, CELA, CAP
This article presents questions and case studies that answer the first and foremost ethical question: “Who is the client?” This article will also discuss the ethical issues that arise when drafting three general types of SNTs.

Spring 2009


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