Lexis Nexis The Fundamentals of Special Needs Trusts
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The perfect introduction to Special Needs Trusts.
Special needs trusts may be effective tools for preserving the assets of a senior or a person with a disability, thereby improving the person's quality of life while not interfering with the person's eligibility for various governmental programs.
This guide places special needs trusts in the arsenal of tools available to an attorney to help his senior clients and those who have disabilities. It helps the practitioner to understand how she can draft a trust, using the person's own funds or the funds of another, to provide goods and services for those clients that will enhance their everyday existence.
Fundamentals of Special Needs Trusts provides practitioners with analysis of the law, authoritative advice, practice notes, checklists, and forms. It begins with a discussion of the history of special needs trusts, discusses ethical issues, explains the various types of special needs trusts and how to draft, fund, and administer those trusts, how and when to terminate them, and the relevant tax considerations.
Three highly regarded experts in the field have collaborated to write Fundamentals of Special Needs Trusts. Together they offer not only practice-oriented insight, but also viewpoints from three distinct areas of the country: California, Florida, and Colorado.
Authors / Contributors
Stuart D. Zimring
Mr. Zimring is a Fellow of both the National Academy of Elder Law Attorneys (NAELA) and the American College of Trust and Estate Counsel (ACTEC), a past President of NAELA (2005-2006 term), and a member of the Council of Advanced Practitioners (CAP) of NAELA. He is certified as a Specialist in Estate Planning, Probate and Trust Law by the Board of Legal Specialization of the State Bar of California. He is the co-author of California Guide to Tax, Estate & Financial Planning for The Elderly (LexisNexis). In addition, he has published articles in numerous journals and newspapers.
He is also a member of the Estate Counselors' Forum, the San Fernando Valley Estate Counselors' Forum, Warner Center Tax & Estate Counselors' Forum, the San Fernando Valley and Los Angeles County Bar Associations, State Bar of California, Southern California Council of Elder Law Attorneys and the Southern California Chapter of NAELA. Mr. Zimring serves on the Boards of Directors of a number of non-profit organizations including the National Senior Citizens Law Center and ONEgeneration.
Mr. Zimring lectured in Law for the Los Angeles Community College District from 1973 to 1983 and is a frequent Guest Lecturer at California State University Northridge and Stetson University College of Law on issues in Elder Law and Special Needs Trusts. He is a member of the Los Angeles Superior Court Probate Volunteer Panel and Mediation Panel.
He is admitted to practice in California and U.S. District Court, Central and Northern Districts of California and the U.S. Supreme Court. He graduated in 1968 from the University of California at Los Angeles with a B.A. degree and from the University of California School of Law in 1971 with a J.D. degree.
Rebecca C. Morgan
Professor Morgan is the Boston Asset Management Faculty Chair in Elder Law and Director of the Center for Excellence in Elder Law at Stetson University College of Law, and is the Director of Stetson's LL.M. in Elder Law. Professor Morgan teaches a variety of elder law and skills courses, and oversees the Elder Law concentration program for JD students. She is a co-author of Tax, Estate & Financial Planning for the Elderly and its companion forms set, Tax, Estate & Financial Planning for the Elderly: Forms & Practice (LexisNexis), and a co-author of Planning for the Elderly in Florida (LexisNexis).
She is a Past President of the National Academy of Elder Law Attorneys and Past President of the Board of Directors of the National Senior Citizens Law Center. Professor Morgan is a member of the academic advisory board for the Borchard Foundation Center for Law and Aging, an academic fellow of the American College of Trusts & Estates Counsel, a member of the American Law Institute, and a past chair of the American Association of Law Schools Section on Aging and the Law and of the Florida Bar Elder Law Section. She served as a special advisor to the ABA Commission on Law and Aging, was the reporter for the Uniform Guardianship and Protective Proceedings Act, and was on the Faculty of the National Judicial College. She served on the Florida Attorney General's Task Force on Elder Abuse and the Legislative Guardianship Study Commission.
Professor Morgan was the recipient of the 2003 Faculty Award on Professionalism from the Florida Supreme Court Commission on Professionalism. She received the NAELA Unaward in November 2004 for her accomplishments in the field of elder law. Professor Morgan, along with Professor Roberta Flowers, received the 2005 Project Award on Professionalism from the Florida Supreme Court Commission on Professionalism for their video series on ethics in an elder law practice. She is the 2009 recipient of the Treat award for Excellence from the National College of Probate Judges. She has authored a number of articles on a variety of elder law issues and has spoken a number of times on various subjects of elder law.
Bradley J. Frigon
Bradley J. Frigon is in private practice in Denver, Colorado. Mr. Frigon received his Juris Doctor Degree in 1981 from Washburn University, and his Master of Law Degree in Taxation in 1982 from the University of Denver. He is a Certified Elder Law Attorney (CELA) by the National Elder Law Foundation.
Mr. Frigon is a member of the National Academy of Elder Law Attorneys (NAELA), Colorado Bar Association, the Special Needs Alliance and is a Fellow in the Kansas Bar Association. Mr. Frigon serves on the Board of Directors of the National Academy of Elder Law Attorneys and the Special Needs Alliance. He is the current Chair of the Program and Educational Committee for NAELA and was the Chair of the 2008 Advanced Elder Law Institute in Kansas City, Missouri.
In addition to his practice, Mr. Frigon is a frequent presenter to attorneys, certified public accountants and financial planners on elder law, estate planning, special needs trusts, individual tax planning, and public benefit and tax issues related to workers' compensation and personal injury settlements and is the author of numerous published articles.
Table of Contents
Chapter 1 Overview & History of Special Needs Trusts
Chapter 2 Ethics & Liability
Chapter 3 Sources of Assets to Establish Special Needs Trusts
Chapter 4 Establishing SNTs
Chapter 5 Who Should Be Trustee?
Chapter 6 Administration
Chapter 7 Special Issues in Establishing and Administering Special Needs Trusts
Chapter 8 Contractual Relationships
Chapter 9 Sources of Income and Health Care Coverages
Chapter 10 [Reserved]
Chapter 11 Termination
Chapter 12 Understanding Income, Gift and Estate Tax Rules
