A supplemental needs trust can actually be established during the lifetime of the person creating the trust or at death. What I mean by that is, you can have a supplemental needs trust into which people contribute assets during the lifetime of the person who creates that trust. If an individual wishes to gift a sum of money or transfer sum of money for the benefit of a disabled person, they can do so during their lifetime, not just at death. Another option is to establish a trust. Both of these are done through an attorney in a will, which would not come into effect until the individual creating those provisions passes away. At the time the individual dies, then the assets which belong to that individual and are going for the benefit of the disabled person would be added to that trust and would be used for the special needs individual’s lifetime for thereafter.