BarbriSFCourseDetails
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Course Details

Course Information
  • smart_display Format

    On-Demand

  • signal_cellular_alt Difficulty Level

    Intermediate

  • work Practice Area

    Family Law

Date & Time
  • event Date

    Tuesday, September 26, 2023

  • schedule Time

    1:00 p.m. ET./10:00 a.m. PT

  • timer Program Length

    90 minutes

Credit Information

  • This 90-minute webinar is eligible in most states for 1.5 CLE credits.

$197.00
CLE
ALL

This CLE webinar will provide special needs planning attorneys and trustees guidance on special needs trust (SNT) distribution and income rules and planning considerations when structuring and administering SNTs. The panel will discuss the impact of SNT distributions on Supplemental Security Income (SSI) and Medicaid, key trust provisions, permissible distributions, tax issues, trust accounting, eligibility rules for means-test programs, and other key items that must be considered in SNT distributions and planning.

Faculty

Benjamin A. Rubin
Partner
Rubin Law, PC

Mr. Rubin focuses his practice on providing legal advice for families of individuals with special needs, including intellectual disabilities, developmental disabilities, physical disabilities, and/or mental illness. He counsels clients concerning estate and tax planning, insurance funding of special needs trusts and probate avoidance.

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Shana Siegel
Member
Norris McLaughlin, P.A.

Ms. Siegel concentrates her practice in the area of elder law, focusing on representing seniors, individuals with special needs, and their families in connection with life care planning, public benefits, trust and estate planning, and long-term care advocacy. As one of the few Certified Elder Law Attorneys (CELA) in northern New Jersey to be certified by the National Elder Law Foundation (NELF), she has extensive experience in probate and estate administration, asset preservation, supplemental and special needs trusts, planning for disability, guardianship and estate litigation, resident rights, health care decision making, Medicare, Medicaid, and health insurance appeals.

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Description

An SNT that is not drafted or administered correctly can significantly impact persons with disabilities. Special needs planning attorneys and trustees must carefully consider a variety of income rules, tax issues, and other legal considerations when structuring SNTs and making distributions from SNTs.

SNT distributions should only be used for special and supplemental needs of a disabled person. However, understanding and distinguishing the expenses that can be paid, those that are not permitted, and how such payments can be made under an SNT requires knowledge of a variety of rules and requirements under federal and state law. Attorneys and trustees must understand which expenses are permitted and plan accordingly to avoid any action that jeopardizes the beneficiary's eligibility for SSI and Medicaid.

Listen as our panel discusses the impact of SNT distributions on SSI and Medicaid, key trust provisions, permissible distributions, tax issues, eligibility rules for means-test programs, and other key items that must be considered in SNT distributions and planning.

Outline

  1. SNT income rules and legal considerations
  2. Structuring options and key trust provisions
  3. Eligibility rules for means-test programs
  4. Permissible distributions
  5. Impact on SSI and Medicaid benefits
  6. Tax issues and trust accounting

Benefits

The panel will discuss these and other key issues:

  • Applicable rules to consider when structuring SNTs
  • Permissible distributions and protecting SSI and Medicaid benefits
  • Navigating eligibility rules for means-test programs
  • Managing tax issues and trust accounting challenges
  • Best practices and distribution planning for counsel