Originally published in September 2022, this issue of The Voice® was originally written by SNA member Hyman Darling. The article was updated in 2026 with appreciation and gratitude for the original authors’ work, with revisions by Scott Suzuki. This article will discuss some of the tax issues related to a person with a disability moving [...]
This issue of The Voice® was written by SNA member W. Seth Todd of Yussman Special Needs Law & Wyatt Estate Planning in Louisville, KY. His firm serves all of Kentucky and specializes in special needs law and estate planning. It’s that time of year again. If you are the trustee of a special [...]
This issue of The Voice® is a refreshed and updated version of an article that was written by SNA member Tara Anne Pleat, CELA of Wilcenski & Pleat of Clifton Park, NY, and SNA Emeritus member Barbara Hughes, who was formerly with Johnson Teigen LLC of Fitchburg, WI. The original article was posted in January 2012.
This edition of The Voice® is a reprint of an article originally published back in April of 2017. As we head into tax season with so many different things on our minds, we thought it a good idea to reprint this article to remind special needs trust trustees of their obligations at tax time.
The primary focus of this article is to provide an introduction to the tax form that typically must be filed for special needs trusts that are generating income.
Tara Anne Pleat, Esq., CELA, is a founding partner of the law firm of Wilcenski & Pleat PLLC, in Clifton Park, New York. She practices in the areas of Special Needs Planning, Elder Law, and Trust and Estate Planning and Administration. Tara writes and lectures frequently on issues affecting individuals with disabilities and their families. She is currently a Member of the Board of Directors of the Special Needs Alliance.