Special needs planning is sort of what it sounds like, but is really much more, and comes in increasing forms and varieties.  It involves planning for those who are unable to fully care for themselves (whether caused at birth or by subsequent event(s)); for those who meet the legal definition of disability for social security purposes, and for those who have limited resources and income.  Jeff gives advice about the creation of different types of special needs trusts and ABLE accounts, which enable the disabled person to legally retain the government benefits to which he or she is entitled.