In planning for a special needs child, there are four primary legal issues that should be addressed:

1. Wills: The primary purpose of a will is to state how you want your assets distributed at your death.
2. Guardian: If your child's condition warrants it, careful thought must be given to a future guardian or conservator for your child, after both parents are gone. Guardian of the person may be different from the trustee of financial assets
3. Letter of Intent: A letter of intent serves as a blueprint of what you want your child's life to be when you can no longer care for your child.
4. Special Needs Trust: A type of trust that can receive and manage assets for the benefit of your disabled child, without disqualifying the child from receiving government benefits. Boilerplate wording from an attorney not experienced in this field will not suffice. Special Needs Trusts should be specific and include exact wording, so as not to disqualify the individual from receiving government support.
   
   As your child reaches adulthood, you may lose authority to make decisions for him or her. Items 5 and 6 below provide you with an opportunity to continue assisting your adult child in making appropriate decisions throughout his or her lifetime. Both documents should refer specifically to the Health Insurance Portability and Accountability Act of 1996 (HIPAA). This allows disclosure of medical and hospital records and information to the "agent" and are not subject to federal regulation of privacy rules. Don’t forget to identify "alternate agents" to carry on for you after you are no longer able to do so.
5. Power of Attorney: A Power of Attorney is a legal instrument that is used to delegate legal authority to another person, giving that person the authority to make property, financial and other legal decisions for the person who executes the Power of Attorney.
6. Medical Directives: In addition to recording the treatments an individual wishes to have or not have should he or she become unable to make those decisions, a medical directive also appoints a proxy…someone to make medical decisions for a person who cannot make medical decisions on his or her own.

Wills: A will is the legal document that states the actions you want taken after your death in regard to the disposition of your property, the guardianship of any minor or disabled children and the administration of your estate.

If you die without a will, the state in which you reside will determine the above through the state's intestacy law. This means that the state will determine who receives your property, who becomes the guardian of your minor and/or disabled children and how your estate will be administered. Consider the potential implications for your special needs child:

The court-appointed guardian may not be someone your child even knows.

Any inheritance received by your child in excess of $2,000 could disqualify the child from receiving needs-based government benefits

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While a will is just the first step in your legal planning, it does set everything else into motion.

Guardian: It's important to give careful thought to who will have responsibility for your special needs child after both parents are gone. While the laws regarding a guardian or conservator vary from state to state, this is the individual who will care for your child and manage their affairs when you're no longer available to do so.

Among the various guardianship/conservatorship arrangements, there are two basic types you will need to select between. Your choice will be largely dependent on your evaluation of your child's developmental disabilities:

Limited Guardianship or Conservatorship

The powers of the guardian or conservator are limited to reflect the needs of the disabled individual. A limited guardian or conservator is appropriate in the situation where your special needs child is capable of performing some, but not all, of the tasks of daily living and/or managing his or her financial resources.

General Guardianship or Conservatorship

The guardian or conservator has full decision-making powers for a disabled individual, with respect to finances, living arrangements, medical care, etc.