When a parent leaves an inheritance over $2,000 to an individual with special needs, the inheritance is actually a gift to the government because it eliminates that child's qualification for government benefits. The use of a special needs trust eliminates this disqualification because the inheritance is not left to the individual with special needs, but rather to his or her trust. As a result, the individual maintains his or her government benefits and receives an inheritance. These trusts provide peace of mind to the parents and an additional fund for the individual with special needs. This article goes beyond the basic special needs trust and also focuses on the planning for an individual with special needs from mid-life and beyond. It addresses several different long-term care options including home care, assisted living, adult foster care, and nursing homes. Furthermore, this article provides general information concerning a variety of legal topics.