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 | Have A Question About This Topic? Address Thank you! Oops! Related Contents Do You Feel Lucky? Recent changes in estate tax laws could affect the strategy you have in place. Planning for Special Needs Children Planning for a special-needs child can be complicated, confusing, and even overwhelming. Principles of Preserving Wealth How federal estate taxes work, plus estate management documents and tactics.