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 Question Thank you! Oops! Related Content When Do You Need a Will? When do you need a will? The answer is easy: Right Now. A Brief History of Estate Taxes Federal estate taxes have long since been a lucrative source of funding for the federal government. Principles of Preserving Wealth How federal estate taxes work, plus estate management documents and tactics.