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. Trends in Charitable Giving Some people may want a more advanced gifting strategy that can maximize their gift and generate potential tax benefits. What's My Potential Estate Tax? This calculator helps estimate your federal estate tax liability.