Trust Examiner School eBook

Internal Use Only

Self-Directed IRAs – Exam Concerns Audit/Independent Review

Insurance

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