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? Address Thank you! Oops! Related Contents When Do You Need a Will? When do you need a will? The answer is easy: Right Now. Yours, Mine and Ours: Estate Strategies for Second Marriages Second marriages are a trigger event to revisit any existing estate strategies. What's My Potential Estate Tax? This calculator helps estimate your federal estate tax liability.