Estate planning is the process of allocating property after a death and determining a plan for carrying out those wishes. This is a difficult process for many families but can be especially trying and complex for the millions of families of dependents with disabilities across the United States, for whom estate planning is often the most critically important.

Individuals with medical, mental, and psychological disabilities have a much greater life expectancy today than ever before and often outlive their parents. As families and as a society today as a whole, we hold high expectations for quality of life for all members of society – both able-bodied and not. Ensuring this outcome takes careful planning, however. The following material is designed to explain and assist planning for families of children and adult dependents with special needs.