When Special Care Is Needed: The Special Needs Trust Want to be Smarter With Your Money? Join our mailing list and get news and info to support your financial goals. First Name Last Name Email Address Thank you! Oops! A special needs trust helps care for a special needs child when you’re gone. Related Content Variable Universal Life Insurance Variable Universal Life is permanent insurance in which the policyholder directs how premiums are invested. Trends in Charitable Giving Some people may want a more advanced gifting strategy that can maximize their gift and generate potential tax benefits. What If You Get Audited? The chances of an IRS audit aren't that high. And being audited does not necessarily imply that the IRS suspects wrongdoing.