Planning for Special Needs and Circumstances

Free CFP Exam lesson in Estate Planning. 14 min read, ~2,106 words.

Whose money funds the trust? Beneficiary's own money = first-party SNT (Medicaid payback). Someone else's money = third-party SNT (no payback). ABLE accounts: tax-free growth, $19,000 annual limit, balances up to $100,000 disregarded for SSI, Medicaid payback at death. SSI resource limit: $2,000 per individual; any countable asset above this...

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