<html xmlns:v="urn:schemas-microsoft-com:vml" xmlns:o="urn:schemas-microsoft-com:office:office" xmlns:w="urn:schemas-microsoft-com:office:word" xmlns:m="http://schemas.microsoft.com/office/2004/12/omml" xmlns="http://www.w3.org/TR/REC-html40"><head><META HTTP-EQUIV="Content-Type" CONTENT="text/html; charset=us-ascii"><meta name=Generator content="Microsoft Word 15 (filtered medium)"><style><!--
/* Font Definitions */
@font-face
{font-family:"Cambria Math";
panose-1:2 4 5 3 5 4 6 3 2 4;}
@font-face
{font-family:Calibri;
panose-1:2 15 5 2 2 2 4 3 2 4;}
/* Style Definitions */
p.MsoNormal, li.MsoNormal, div.MsoNormal
{margin:0in;
font-size:11.0pt;
font-family:"Calibri",sans-serif;}
a:link, span.MsoHyperlink
{mso-style-priority:99;
color:#0563C1;
text-decoration:underline;}
span.EmailStyle20
{mso-style-type:personal-reply;
font-family:"Calibri",sans-serif;
color:windowtext;}
.MsoChpDefault
{mso-style-type:export-only;
font-size:10.0pt;}
@page WordSection1
{size:8.5in 11.0in;
margin:1.0in 1.0in 1.0in 1.0in;}
div.WordSection1
{page:WordSection1;}
--></style><!--[if gte mso 9]><xml>
<o:shapedefaults v:ext="edit" spidmax="1026" />
</xml><![endif]--><!--[if gte mso 9]><xml>
<o:shapelayout v:ext="edit">
<o:idmap v:ext="edit" data="1" />
</o:shapelayout></xml><![endif]--></head><body lang=EN-US link="#0563C1" vlink="#954F72" style='word-wrap:break-word'><div class=WordSection1><p class=MsoNormal>Thanks Mark. This is good information. I’ll investigate pooled trusts.<o:p></o:p></p><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal>Susan<o:p></o:p></p><p class=MsoNormal><o:p> </o:p></p><div><div style='border:none;border-top:solid #E1E1E1 1.0pt;padding:3.0pt 0in 0in 0in'><p class=MsoNormal><b>From:</b> wsbapt-bounces@lists.wsbarppt.com <wsbapt-bounces@lists.wsbarppt.com> <b>On Behalf Of </b>Mark Vohr<br><b>Sent:</b> Monday, March 22, 2021 10:43 AM<br><b>To:</b> WSBA Probate & Trust Listserv <wsbapt@lists.wsbarppt.com><br><b>Subject:</b> Re: [WSBAPT] Special Needs Trust as Testamentary Trust in a Will<o:p></o:p></p></div></div><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal><span style='font-family:"Times New Roman",serif'>LA plus is also a professional trustee very experienced with SNT’s. One thing to remember with respect to pooled trusts is that upon the death of the beneficiary, the balance remaining in the account (if any) may be retained by the charity establishing the pooled trust, to be used for other beneficiaries of the pooled trust. A few states have required that some or all of the trust funds remaining at the death of the beneficiary be repaid to the state Medicaid agency, but most states allow the beneficiary to elect that the charitable organization retain the balance at the beneficiary’s death. So, for a testamentary SNT, if putting into a pooled trust one might be limited as to the remainder beneficiaries. <o:p></o:p></span></p><p class=MsoNormal><span style='font-family:"Times New Roman",serif'><o:p> </o:p></span></p><p class=MsoNormal><span style='font-family:"Times New Roman",serif'>I am not an expert on pooled trusts, by any stretch, but this is my understanding. <o:p></o:p></span></p><p class=MsoNormal><span style='font-family:"Times New Roman",serif'><o:p> </o:p></span></p><div><p class=MsoNormal><span style='font-family:"Times New Roman",serif'>Regards, <o:p></o:p></span></p><p class=MsoNormal><span style='font-family:"Times New Roman",serif'><o:p> </o:p></span></p><p class=MsoNormal><span style='font-size:14.0pt;font-family:"Times New Roman",serif'>Mark<o:p></o:p></span></p><p class=MsoNormal><span style='font-family:"Times New Roman",serif'><o:p> </o:p></span></p><p class=MsoNormal><span style='font-family:"Times New Roman",serif'>Mark C. Vohr, Esq.<o:p></o:p></span></p><p class=MsoNormal><span style='font-family:"Times New Roman",serif'>Ohana Fiduciary Corp.<o:p></o:p></span></p><p class=MsoNormal><span style='font-family:"Times New Roman",serif'>Ohana Financial Services<o:p></o:p></span></p><p class=MsoNormal><span style='font-family:"Times New Roman",serif'>A Washington Trust Company<o:p></o:p></span></p><p class=MsoNormal><span style='font-family:"Times New Roman",serif'>Mark C. Vohr, J.D., CPG, Principal<o:p></o:p></span></p><p class=MsoNormal><span style='font-family:"Times New Roman",serif'>PO Box 33710 Seattle, WA 98133<o:p></o:p></span></p><p class=MsoNormal><span style='font-family:"Times New Roman",serif'>T: (206) 782-1189 F: (206) 782-1434<o:p></o:p></span></p><p class=MsoNormal><span style='font-family:"Times New Roman",serif'><a href="mailto:mcv@ohanafc.com">mcv@ohanafc.com</a> <a href="http://www.ohanafc.com">www.ohanafc.com</a><o:p></o:p></span></p></div><p class=MsoNormal><span style='font-family:"Times New Roman",serif'><o:p> </o:p></span></p><div><div style='border:none;border-top:solid #E1E1E1 1.0pt;padding:3.0pt 0in 0in 0in'><p class=MsoNormal><b>From:</b> <a href="mailto:wsbapt-bounces@lists.wsbarppt.com">wsbapt-bounces@lists.wsbarppt.com</a> <<a href="mailto:wsbapt-bounces@lists.wsbarppt.com">wsbapt-bounces@lists.wsbarppt.com</a>> <b>On Behalf Of </b>Roger Hawkes<br><b>Sent:</b> Monday, March 22, 2021 10:07 AM<br><b>To:</b> WSBA Probate & Trust Listserv <<a href="mailto:wsbapt@lists.wsbarppt.com">wsbapt@lists.wsbarppt.com</a>><br><b>Subject:</b> Re: [WSBAPT] Special Needs Trust as Testamentary Trust in a Will<o:p></o:p></p></div></div><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal>LA Plus has a pooled special needs trust that works pretty well also.<o:p></o:p></p><p class=MsoNormal><o:p> </o:p></p><div><div style='border:none;border-top:solid #E1E1E1 1.0pt;padding:3.0pt 0in 0in 0in'><p class=MsoNormal><b>From:</b> <a href="mailto:wsbapt-bounces@lists.wsbarppt.com">wsbapt-bounces@lists.wsbarppt.com</a> <<a href="mailto:wsbapt-bounces@lists.wsbarppt.com">wsbapt-bounces@lists.wsbarppt.com</a>> <b>On Behalf Of </b>Mark Vohr<br><b>Sent:</b> Monday, March 22, 2021 9:45 AM<br><b>To:</b> WSBA Probate & Trust Listserv <<a href="mailto:wsbapt@lists.wsbarppt.com">wsbapt@lists.wsbarppt.com</a>><br><b>Subject:</b> Re: [WSBAPT] Special Needs Trust as Testamentary Trust in a Will<o:p></o:p></p></div></div><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal><span style='font-family:"Times New Roman",serif'>Susan – <o:p></o:p></span></p><p class=MsoNormal><span style='font-family:"Times New Roman",serif'><o:p> </o:p></span></p><p class=MsoNormal><span style='font-family:"Times New Roman",serif'> Short answer, yes absolutely. A third party funded special needs trust can be a testamentary trust. Professional Trustees such as Ohana, PIC Trust, WE trust, and GSS and others manage these kinds of trusts all the time and have a great deal of experience doing so. <o:p></o:p></span></p><p class=MsoNormal><span style='font-family:"Times New Roman",serif'><o:p> </o:p></span></p><div><p class=MsoNormal><span style='font-family:"Times New Roman",serif'>Regards, <o:p></o:p></span></p><p class=MsoNormal><span style='font-family:"Times New Roman",serif'><o:p> </o:p></span></p><p class=MsoNormal><span style='font-size:14.0pt;font-family:"Times New Roman",serif'>Mark<o:p></o:p></span></p><p class=MsoNormal><span style='font-family:"Times New Roman",serif'><o:p> </o:p></span></p><p class=MsoNormal><span style='font-family:"Times New Roman",serif'>Mark C. Vohr, Esq.<o:p></o:p></span></p><p class=MsoNormal><span style='font-family:"Times New Roman",serif'>Ohana Fiduciary Corp.<o:p></o:p></span></p><p class=MsoNormal><span style='font-family:"Times New Roman",serif'>Ohana Financial Services<o:p></o:p></span></p><p class=MsoNormal><span style='font-family:"Times New Roman",serif'>A Washington Trust Company<o:p></o:p></span></p><p class=MsoNormal><span style='font-family:"Times New Roman",serif'>Mark C. Vohr, J.D., CPG, Principal<o:p></o:p></span></p><p class=MsoNormal><span style='font-family:"Times New Roman",serif'>PO Box 33710 Seattle, WA 98133<o:p></o:p></span></p><p class=MsoNormal><span style='font-family:"Times New Roman",serif'>T: (206) 782-1189 F: (206) 782-1434<o:p></o:p></span></p><p class=MsoNormal><span style='font-family:"Times New Roman",serif'><a href="mailto:mcv@ohanafc.com">mcv@ohanafc.com</a> <a href="https://urldefense.proofpoint.com/v2/url?u=http-3A__www.ohanafc.com&d=DwMFAg&c=euGZstcaTDllvimEN8b7jXrwqOf-v5A_CdpgnVfiiMM&r=K1mLMC1eFjwfeeMM-AC6zQ&m=H7oZ6m1Q_3xZOKW5P5dX7PjfxKOc9Yu0Uzy29hsj9_k&s=rhiZ6pct0Eox0A3UShpJ-5jeAQt8il4iw57o1U-OA_s&e=">www.ohanafc.com</a><o:p></o:p></span></p></div><p class=MsoNormal><span style='font-family:"Times New Roman",serif'><o:p> </o:p></span></p><div><div style='border:none;border-top:solid #E1E1E1 1.0pt;padding:3.0pt 0in 0in 0in'><p class=MsoNormal><b>From:</b> <a href="mailto:wsbapt-bounces@lists.wsbarppt.com">wsbapt-bounces@lists.wsbarppt.com</a> <<a href="mailto:wsbapt-bounces@lists.wsbarppt.com">wsbapt-bounces@lists.wsbarppt.com</a>> <b>On Behalf Of </b><a href="mailto:sdonahue@sdonahuelaw.com">sdonahue@sdonahuelaw.com</a><br><b>Sent:</b> Monday, March 22, 2021 9:33 AM<br><b>To:</b> 'WSBA Probate & Trust Listserv' <<a href="mailto:wsbapt@lists.wsbarppt.com">wsbapt@lists.wsbarppt.com</a>><br><b>Subject:</b> [WSBAPT] Special Needs Trust as Testamentary Trust in a Will<o:p></o:p></p></div></div><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal>Hello List Mates,<o:p></o:p></p><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal>I’ve done Special Needs Trusts and I’ve done testamentary trusts, but I’m thinking my client needs a Special Needs Trust as a testamentary trust in her will. She has two sons. One has been severely disabled all his life. The other son will take care of him upon her death. She is not her disabled son’s guardian. He has no guardian per se. She has been appointed by the state to handle his disability payments and that has worked well for her. Her disabled son is in his 20s.<o:p></o:p></p><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal>She wants me to draft a will, but, obviously, she can’t leave anything to her disabled son. So, I’m thinking that I could draft a Special Needs Trust in the will as a testamentary trust and make her other son the trustee. Would this work? Can a Special Needs Trust be a testamentary trust in a will?<o:p></o:p></p><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal>Any thoughts or suggestions would be very welcomed.<o:p></o:p></p><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal>Thank you,<o:p></o:p></p><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal>Susan<o:p></o:p></p><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal><b>Susan Donahue<o:p></o:p></b></p><p class=MsoNormal>Law Office of Susan Donahue<o:p></o:p></p><p class=MsoNormal>125 West 2<sup>nd</sup> Avenue, Suite “B”<o:p></o:p></p><p class=MsoNormal>P.O. Box 81<o:p></o:p></p><p class=MsoNormal>Twisp, WA 98856<o:p></o:p></p><p class=MsoNormal>(509) 996-5944 (phone)<o:p></o:p></p><p class=MsoNormal>(509) 362-9692 (fax)<o:p></o:p></p><p class=MsoNormal><a href="mailto:sdonahue@sdonahuelaw.com">sdonahue@sdonahuelaw.com</a><o:p></o:p></p><p class=MsoNormal><o:p> </o:p></p></div></body></html>