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? Name Email Address Message Thank you! Oops! Related Content Life and Death of a Twenty Dollar Bill How long does a $20 bill last? 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." Social Security Taxes Estimate how much of your Social Security benefit may be considered taxable.