A special needs trust—also known as a supplemental needs trust—is an irrevocable trust designed to provide supplemental income for a designated beneficiary who is physically disabled, mentally disabled, has chronic illness, or has other special needs and is receiving or may be eligible to receive government benefits—such as Social Security, Supplemental Security Income (SSI), Medicare, or Medicaid.

A special needs trust is often created by parents of a disabled child, with the trust prohibiting distributions from being used for the child’s food, clothing, or shelter to ensure the child (or adult) remains eligible for related government benefits. A special needs trust must be created before the beneficiary reaches the age of 65.

In Georgia, a Special Needs Trust (SNT), also known as a Supplemental Needs Trust, is a legal arrangement that allows a person with a disability to benefit from assets held in the trust without jeopardizing their eligibility for government assistance programs such as Social Security, Supplemental Security Income (SSI), Medicare, or Medicaid. These trusts are typically established by parents or guardians for the benefit of a disabled child, but they can also be set up by a grandparent, legal guardian, or the court. The trust is irrevocable, meaning it cannot be easily changed or terminated once it is established. The assets in the trust are managed by a trustee for the benefit of the disabled individual and are used to provide for the beneficiary's needs that are not covered by government benefits, such as education, recreation, and medical expenses beyond the basics. It is crucial that the trust is structured properly to ensure that disbursements do not disqualify the beneficiary from receiving government aid. In Georgia, the trust must be established before the beneficiary turns 65 years old. It is advisable to work with an attorney who specializes in special needs planning to ensure compliance with both state and federal laws.