A special needs trust, also known as a supplemental needs trust, is a type of trust that is designed to provide for the needs of a person with disabilities without affecting their eligibility for government benefits.

The trust is typically established by a parent or other family member of the person with disabilities and is funded with assets that are meant to supplement, rather than replace, the government benefits the person is receiving.

The trust is managed by a trustee who is responsible for distributing the assets to the beneficiary according to the terms of the trust. Special needs trusts can be used to pay for a wide range of expenses that are not covered by government benefits, such as medical expenses, education, and recreation.

By establishing a special needs trust, families can help ensure that their loved ones with disabilities are provided for and can maintain their eligibility for government benefits. However, establishing a special needs trust can be a complex process, and families should consult with a legal or financial professional to ensure that the trust is structured properly and meets their specific needs.