How should I provide for a relative with disabilities?

If you want to leave an inheritance to a person with disabilities, you should consider whether the person is capable of managing the inheritance and whether the direct receipt of the inheritance will adversely affect benefits the person is receiving from other sources including government programs. Often, it will make more sense to leave the inheritance to a "special needs trust” for the person. Such a trust can provide assistance that can substantially improve the life of the individual without reducing other benefits he or she is eligible for.

If you decide to leave an inheritance to a "special needs trust,” one of the most important choices will be who will serve as the trustee (and as back-up trustee).