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? Name Email Address Message Thank you! Oops! Related Content When Do You Need a Will? When do you need a will? The answer is easy: Right Now. Revising Estate Strategy Assumptions Estate tax exemptions rules appear to be stabilizing, prompting many to reconsider conventional estate strategies. What's My Potential Estate Tax? This calculator helps estimate your federal estate tax liability.