Trust Examiner School - September 2023

Internal Use Only

Self-Directed IRAs – Exam Concerns Audit/Independent Review

Insurance

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Internal Use Only

Special Needs Trust • A legal arrangement that provides access to funding for someone who is physically or mentally disabled or chronically ill • To help pay for expenses such as education, housing, transportation, and health care not covered by insurance • Are irrevocable and created by a grantor typically who is the parent or guardian

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