When Special Care Is Needed: The Special Needs Trust Free Guide: Will Tax Reform Impact You? The new tax laws in 2018 could bring significant changes to your tax strategy. Download our free ebook, "5 Things You Need to Know About Tax Reform." First Name Last Name Email Address Thank you! Oops! 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. Understanding the Alternate Valuation Date Executors can value the estate on the date of death, or on its six-month anniversary —the “Alternate Valuation Date." What's My Potential Estate Tax? This calculator helps estimate your federal estate tax liability.