“Special Needs” trusts are complicated and can be hard to understand and administer. They are like other trusts in many respects—the general rules of trust accounting, law and taxation apply—but unlike more familiar trusts in other respects. The very notion of “more familiar” types of trusts will, for many, be amusing—most people have no particular experience dealing with formal trust arrangements, and special needs trusts are often established for the benefit of individuals who would not otherwise expect to have experience with trust concepts.
This handbook was prepared as a public service by the Georgia Council of Probate Court Judges and the Fiduciary Law Section of the State Bar of Georgia. It is intended as a useful guide to those who are appointed as personal representatives of the estates of decedents in Georgia.
This Handbook has been designed as a helpful reference. It will briefly cover the general information about guardianships with which you are expected by the Court to become familiar. It will also provide certain information about the reporting requirements placed upon you by Georgia law. It is prepared in what is hoped to be easily understood language, with as few “legal terms” as possible.
“As an attorney, I don’t sell documents, wills and trusts. I listen and provide advice about how you and your family can achieve your goals. The relationship is the important part.”