third-party-snt
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ChineseThird-Party Special Needs Trust
第三方特殊需求信托
Why This Skill Exists
本技能的存在意义
Third-party SNTs fail for two reasons: they contain language that causes the trust corpus to be treated as an available resource for public benefits purposes, or they make distributions that constitute in-kind support and maintenance (ISM) and reduce or eliminate SSI. A trust that pays rent directly to a beneficiary's landlord without cost-benefit analysis can cost the beneficiary their entire SSI check. A trust that omits the spendthrift clause can be reached by creditors.
This skill produces a jurisdiction-aware, irrevocable third-party SNT that preserves SSI and Medicaid eligibility, uses solely supplemental distribution standards, requires no Medicaid payback at termination, and includes trustee guidance on ISM avoidance. The primary distinction from first-party/self-settled SNTs (42 U.S.C. § 1396p(d)(4)(A)) is that no payback provision is required or included — this trust holds assets that never belonged to the beneficiary.
[VERIFY state-specific treatment of third-party SNTs under applicable Medicaid manual]第三方SNT失效通常有两个原因：一是信托条款导致信托财产被视为公共福利的可用资源；二是分配构成实物支持与赡养（ISM），从而减少或取消SSI福利。例如，未经成本效益分析直接向受益人房东支付租金的信托，可能导致受益人失去全部SSI补贴；遗漏节俭条款的信托可能被债权人追索。
本技能可生成符合司法管辖区要求的不可撤销第三方SNT，既能保留SSI和Medicaid资格，又采用纯补充性分配标准，终止时无需偿还Medicaid，还包含受托人规避ISM的指导。与第一方/自我设立SNT（42 U.S.C. § 1396p(d)(4)(A)）的主要区别在于，本信托无需也不包含偿还条款——因为信托持有的资产从未属于受益人。
[VERIFY 适用Medicaid手册中关于第三方SNT的州特定规定]Checkpoint A: Pre-Draft Intake (Mandatory)
检查点A：起草前信息收集（必填）
Gather before drafting unless user says "use defaults":
- Grantor — full legal name, relationship to beneficiary, state of residence
- Beneficiary — full legal name, DOB, nature of disability, current benefit programs (SSI, Medicaid, SSDI), specific supplemental needs
- Trustee — individual vs. corporate fiduciary, successor trustees, willingness to serve
- Funding plan — immediate (asset schedule) or deferred (life insurance, retirement account beneficiary designation, pour-over from will)
- Remainder beneficiaries — primary and contingent with shares/percentages
- Jurisdiction — state trust execution formalities, state Medicaid manual rules for third-party SNTs
- ABLE account eligibility — disability onset before age 26; if eligible, whether trustee should have authority to fund ABLE account
- Tax posture — grantor vs. non-grantor trust preference; gift tax strategy (Crummey powers vs. lifetime exemption)
If user doesn't respond, apply and label defaults: sole and absolute discretion standard; no Crummey powers; non-grantor trust; standard spendthrift and anti-alienation; state-neutral template with flags on execution formalities.
[VERIFY JURISDICTION]除非用户要求“使用默认设置”，否则起草前需收集以下信息：
- 设立人 — 完整法定姓名、与受益人的关系、居住州
- 受益人 — 完整法定姓名、出生日期、残疾类型、当前享受的福利项目（SSI、Medicaid、SSDI）、具体补充需求
- 受托人 — 个人受托人 vs. 企业受托人、继任受托人、是否愿意履职
- 出资计划 — 即时出资（资产清单）或递延出资（人寿保险、退休账户受益人指定、遗嘱倒入）
- 剩余受益人 — 主要和候补受益人及其份额/比例
- 司法管辖区 — 州信托执行手续、州Medicaid手册中关于第三方SNT的规定
- ABLE账户资格 — 残疾是否在26岁前确诊；若符合资格，受托人是否应有权向ABLE账户注资
- 税务定位 — 设立人信托 vs. 非设立人信托偏好；赠与税策略（Crummey权力 vs. 终身免税额）
若用户未回应，则应用并标注默认设置：完全自主裁量标准；无Crummey权力；非设立人信托；标准节俭条款和反转让条款；州中立模板，执行手续处标注。
[VERIFY JURISDICTION]Step 1: Validate Intake and Map State Law
步骤1：验证收集的信息并映射州法律
Required Deliverable: State-Law Scaffold
必备交付物：州法律框架
| Topic | Required Confirmation |
|---|---|
| Trust execution formalities | Witness count, notary requirement, disqualifications |
| Third-party SNT treatment | State Medicaid manual classification; whether trust is excluded resource |
| Distribution standards | State law on sole/absolute discretion; enforceability of supplemental-only limitation |
| Investment authority | UPIA adoption status; prudent investor standard applicability |
| Termination rules | State rules on trust termination, modification, and decanting |
| Tax treatment | Grantor/non-grantor implications under state income tax |
| 主题 | 需确认内容 |
|---|---|
| 信托执行手续 | 证人数量、公证要求、资格限制 |
| 第三方SNT的处理 | 州Medicaid手册中的分类；信托是否被排除在可用资源之外 |
| 分配标准 | 州法律对完全自主裁量权的规定；纯补充性限制的可执行性 |
| 投资权限 | 是否采纳UPIA；谨慎投资者标准的适用性 |
| 终止规则 | 州关于信托终止、修改和财产转移的规定 |
| 税务处理 | 州所得税下设立人/非设立人信托的影响 |
Step 2: Draft the Trust Document
步骤2：起草信托文件
Fixed Section Order
固定章节顺序
| Section | Contents |
|---|---|
| Preamble | Trust name, grantor, trustee, beneficiary, date, recitals of intent |
| Art. I — Purpose & Intent | Supplemental-only purpose; benefits preservation declaration (see template below) |
| Art. II — Irrevocability | Irrevocable from execution; no amendment except as permitted by law |
| Art. III — Distribution Standards | Sole and absolute discretion; permissible categories; prohibited distributions; ISM guidance |
| Art. IV — Trustee Powers & Duties | Investment, hiring advisors, tax authority, recordkeeping, ABLE account funding authority |
| Art. V — Trustee Compensation & Succession | Fee schedule or reasonable compensation; resignation/removal; successor appointment |
| Art. VI — Administration | Annual accountings, EIN, trust situs, tax filings |
| Art. VII — Termination & Remainder | Terminates at beneficiary death; NO Medicaid payback; remainder to designated beneficiaries |
| Art. VIII — Tax Provisions | Grantor vs. non-grantor election; gift tax treatment; tax allocation |
| Art. IX — General Provisions | Severability, governing law, spendthrift, anti-alienation |
| Execution | Grantor signature (notarized), trustee acceptance, notary acknowledgment |
| Schedule A | Initial trust assets (if funded at execution) |
| 章节 | 内容 |
|---|---|
| 序言 | 信托名称、设立人、受托人、受益人、日期、设立意图说明 |
| 第一条 — 目的与意图 | 纯补充性目的；福利保留声明（见下方模板） |
| 第二条 — 不可撤销性 | 自执行之日起不可撤销；仅可依法修改 |
| 第三条 — 分配标准 | 完全自主裁量权；允许分配的类别；禁止分配的情形；ISM指导 |
| 第四条 — 受托人权力与职责 | 投资、聘请顾问、税务权限、记录保存、向ABLE账户注资的权力 |
| 第五条 — 受托人报酬与继任 | 费用标准或合理报酬；辞职/免职；继任受托人任命 |
| 第六条 — 管理 | 年度账目、EIN、信托所在地、税务申报 |
| 第七条 — 终止与剩余财产分配 | 受益人去世时终止；无需偿还Medicaid；剩余财产分配给指定受益人 |
| 第八条 — 税务条款 | 设立人 vs. 非设立人信托的选择；赠与税处理；税务分配 |
| 签署页 | 设立人签名（经公证）、受托人接受履职声明、公证确认 |
| 附件A | 初始信托资产（若执行时已出资） |
Purpose Statement Template
目的声明模板
text
This Trust is established solely to provide for the supplemental and extra
needs of the Beneficiary beyond those provided by any local, state, or
federal government program. It is the Grantor's intent that Trust assets
shall NOT supplant, replace, impair, or reduce any public benefits to which
the Beneficiary is or may become entitled.text
本信托仅为满足受益人在地方、州或联邦政府项目之外的补充性和额外需求而设立。设立人的意图是，信托财产不得取代、替换、损害或减少受益人已享有或可能享有的任何公共福利。Permissible Distribution Categories
允许的分配类别
- Medical/dental care not covered by Medicaid
- Therapy, rehabilitation, habilitation services
- Education, vocational training, tutoring
- Entertainment, recreation, travel, companionship
- Assistive technology, communication devices, electronics
- Personal care attendants (beyond public benefit coverage)
- Vehicle purchase/modification, transportation
- Clothing, personal items, quality-of-life enhancements
- Legal, financial, and benefits planning services
- Trust-owned residence expenses (see ISM rules below)
- Medicaid未覆盖的医疗/牙科护理
- 治疗、康复、适应训练服务
- 教育、职业培训、辅导
- 娱乐、休闲、旅行、陪护
- 辅助技术、通讯设备、电子产品
- 个人护理人员（超出公共福利覆盖范围）
- 车辆购买/改装、交通服务
- 衣物、个人物品、生活质量提升项目
- 法律、财务和福利规划服务
- 信托持有房产的相关费用（见下方ISM规则）
Prohibited Distributions — ISM Rules
禁止的分配 — ISM规则
| Prohibited | Compliant Alternative |
|---|---|
| Cash directly to beneficiary | Pay vendors/providers directly |
| Food purchases for beneficiary | Use ABLE account if available; accept ISM reduction if justified |
| Shelter costs paid to/for beneficiary | Trust purchases and holds title to residence; trustee pays carrying costs |
| Rent paid to beneficiary's landlord | Structure as trust-owned housing or accept ISM reduction with documented cost-benefit analysis |
Trustee instruction: Before any distribution that could affect benefits, consult a public benefits specialist. Document the analysis in trust records.
| 禁止行为 | 合规替代方案 |
|---|---|
| 直接向受益人支付现金 | 直接向供应商/服务提供商付款 |
| 为受益人购买食品 | 若有ABLE账户则使用该账户；若合理则接受ISM扣减 |
| 向受益人支付/代付住房费用 | 信托购买并持有房产所有权；受托人支付持有成本 |
| 向受益人的房东支付租金 | 安排为信托持有房产，或经书面成本效益分析后接受ISM扣减 |
受托人须知：任何可能影响福利的分配，均需先咨询公共福利专家，并将分析记录在信托档案中。
Remainder Distribution Template
剩余财产分配模板
text
Upon the death of the Beneficiary, the Trustee shall distribute remaining
Trust assets to the following remainder beneficiaries, free of any obligation
to reimburse any governmental entity for benefits provided to the Beneficiary
during the Beneficiary's lifetime:
[Remainder beneficiary designations with shares and contingencies]text
受益人去世后，受托人应将剩余信托财产分配给以下剩余受益人，无需向任何政府实体偿还受益人在世期间享受的福利：
[剩余受益人指定及份额与候补安排]Step 3: Execute Compliance Verification
步骤3：执行合规性验证
Required Deliverable: Execution Checklist
必备交付物：执行检查表
| Item | Verification |
|---|---|
| Grantor signature | Notarized (best practice even if not required by state law) |
| Trustee acceptance | Signed acceptance of fiduciary duties |
| Witnesses | Per state requirement; disqualification screening completed |
| Notary acknowledgment | Venue and seal; state-prescribed language if applicable |
| Irrevocability | Unambiguously stated; no reserved amendment power |
| Spendthrift clause | Assets not assignable by beneficiary; not reachable by creditors |
| Discretionary standard | "Sole and absolute discretion" — no enforceable right to demand distributions |
| No payback clause | Explicitly disclaimed; no Medicaid reimbursement obligation |
| Defined terms | "Grantor," "Trustee," "Beneficiary," "Trust" used consistently; cross-references verified |
| 项目 | 验证内容 |
|---|---|
| 设立人签名 | 已公证（即使州法律未要求，也建议执行） |
| 受托人接受履职 | 已签署受托人职责接受声明 |
| 证人 | 符合州要求；已完成资格限制筛查 |
| 公证确认 | 包含地点和印章；若适用则使用州规定的措辞 |
| 不可撤销性 | 表述明确；无保留修改权 |
| 节俭条款 | 受益人不得转让信托资产；债权人无法追索 |
| 裁量标准 | 使用“完全自主裁量权”——受益人无强制要求分配的权利 |
| 无偿还条款 | 明确放弃；无Medicaid偿还义务 |
| 定义术语 | “设立人”“受托人”“受益人”“信托”使用一致；交叉引用已验证 |
Step 4: Produce Final Package
步骤4：生成最终交付包
Mandatory Front Matter
必备前置内容
At the top of every output:
- Assumptions Used — jurisdiction, funding plan, tax posture, key facts relied on
- Open Items / Needed Inputs — missing data, unresolved jurisdictional questions, unverified citations
每份输出文件顶部需包含：
- 使用的假设 — 司法管辖区、出资计划、税务定位、依赖的关键事实
- 未决事项/所需信息 — 缺失数据、未解决的司法管辖区问题、未验证的引用
Deliverable Package
交付包内容
- Complete third-party SNT document
- Execution compliance checklist (filled)
- State-specific notes and items for attorney review
[VERIFY]
- 完整的第三方SNT文件
- 已填写的执行合规检查表
- 州特定说明和供律师审核的项
[VERIFY]
Checkpoint B: Post-Draft Alignment (Mandatory)
检查点B：起草后对齐确认（必填）
After delivering the initial package, ask:
- Does the distribution standard and trustee discretion language match intent?
- Are the remainder beneficiary designations and shares correct?
- Is the funding plan (immediate vs. deferred) correctly reflected?
- Should ABLE account funding authority be included or modified?
- Does the tax posture (grantor vs. non-grantor) need adjustment?
交付初始包后，需询问用户：
- 分配标准和受托人裁量权措辞是否符合预期？
- �剩余受益人指定及份额是否正确？
- 出资计划（即时 vs. 递延）是否正确体现？
- 是否需要添加或修改向ABLE账户注资的权限？
- 税务定位（设立人 vs. 非设立人信托）是否需要调整？
Quality Audit
质量审核
Before finalizing, verify:
- Jurisdiction identified and state-law scaffold completed
- Irrevocability stated unambiguously
- Supplemental-only purpose statement included
- No Medicaid payback clause — explicitly disclaimed
- Sole and absolute discretion standard used throughout
- Spendthrift and anti-alienation clauses present
- ISM guidance included with prohibited/compliant alternatives
- Remainder distribution explicitly free of government reimbursement
- ABLE account coordination addressed if beneficiary qualifies
- Gift tax treatment addressed (Crummey powers flagged if needed)
- Grantor vs. non-grantor trust election specified
- Execution formalities match state requirements
[VERIFY] - Every statutory citation verified or marked
[VERIFY] - Assumptions and open items listed in front matter
- No first-party/self-settled SNT provisions (payback, age-65 restrictions)
最终定稿前，需验证：
- 已确定司法管辖区并完成州法律框架
- 不可撤销性表述明确
- 包含纯补充性目的声明
- 无Medicaid偿还条款——已明确放弃
- 全程使用完全自主裁量标准
- 包含节俭条款和反转让条款
- 包含ISM指导及禁止/合规替代方案
- 剩余财产分配明确无需向政府偿还
- 若受益人符合资格，已处理ABLE账户协调问题
- 已处理赠与税问题（若需则标注Crummey权力）
- 已明确设立人 vs. 非设立人信托的选择
- 执行手续符合州要求
[VERIFY] - 所有法定引用均已验证或标注
[VERIFY] - 前置内容已列出假设和未决事项
- 无第一方/自我设立SNT条款（偿还、65岁限制）
Guidelines
指导原则
- No Medicaid payback — this is the defining characteristic of a third-party SNT; explicitly disclaim any reimbursement obligation in the termination article
- Do not rely on memory for state Medicaid manual treatment of third-party SNTs — require statute URLs or official guidance; flag with
[VERIFY] - Gift tax: if grantor wants annual exclusion eligibility, a Crummey power may be needed — flag for attorney review; otherwise contributions use lifetime exemption
- ABLE coordination: if beneficiary qualifies (disability onset before age 26), include trustee authority to fund ABLE account up to annual limit for food/shelter flexibility
- Do not draft first-party/self-settled SNT provisions — those require a separate skill
- Do not advise on clinical or benefits eligibility determinations — this is legal structuring only
- Attorney review required — include disclaimer and execution-readiness statement in final output
- 无Medicaid偿还义务 — 这是第三方SNT的核心特征；需在终止章节明确放弃任何偿还义务
- 不要依赖记忆获取州Medicaid手册中关于第三方SNT的规定——需获取法规URL或官方指导；标注
[VERIFY] - 赠与税：若设立人希望符合年度免税额要求，可能需要Crummey权力——标注供律师审核；否则出资使用终身免税额
- ABLE账户协调：若受益人符合资格（残疾在26岁前确诊），需包含受托人按年度限额向ABLE账户注资的权限，以增加食品/住房支出的灵活性
- 不得起草第一方/自我设立SNT条款——此类条款需使用单独工具
- 不得提供临床或福利资格认定建议——本工具仅提供法律架构服务
- 必须经律师审核——最终输出需包含免责声明和执行就绪声明