When Special Care Is Needed: The Special Needs Trust A special needs trust helps care for a special needs child when you’re gone. Share | Related Content Do You Feel Lucky? Recent changes in estate tax laws could affect the strategy you have in place. And the Executor Is The right executor may help ensure the distribution of your assets is done with as little upheaval as possible. Principles of Preserving Wealth How federal estate taxes work, plus estate management documents and tactics.