A special needs trust—also known as a supplemental needs trust—is an irrevocable trust designed to provide supplemental income for a designated beneficiary who is physically disabled, mentally disabled, has chronic illness, or has other special needs and is receiving or may be eligible to receive government benefits—such as Social Security, Supplemental Security Income (SSI), Medicare, or Medicaid.

A special needs trust is often created by parents of a disabled child, with the trust prohibiting distributions from being used for the child’s food, clothing, or shelter to ensure the child (or adult) remains eligible for related government benefits. A special needs trust must be created before the beneficiary reaches the age of 65.

In Wyoming, a special needs trust (SNT), also known as a supplemental needs trust, is a legal arrangement that allows a person with a disability to benefit from assets held in the trust without jeopardizing their eligibility for government assistance programs like Social Security, Supplemental Security Income (SSI), Medicare, or Medicaid. These trusts are typically established by parents or other family members for a child with disabilities and are designed to provide for the extra and supplemental expenses that arise beyond what government programs cover. The trust's assets can be used for education, recreation, counseling, and medical attention beyond the simple necessities of life. Importantly, the trust must be structured in such a way that the distributions do not disqualify the beneficiary from receiving government benefits, which means it cannot be used for food, clothing, or shelter. In Wyoming, as in other states, the trust must be established before the beneficiary turns 65 years old. The specific rules for SNTs are governed by both federal regulations and state statutes, and it is advisable to work with an attorney who specializes in this area of law to ensure that the trust is properly set up to meet the specific needs of the beneficiary and to comply with all relevant laws.