The Special Needs Trust Administration Manual, A Guide for Trustees - by Barbara D. Jackins, Esq., Richard S. Blank, Esq., Peter M. Macy, Esq., Harriet H. Onello, Esq., and Ken W. Shulman, Esq. Published by People with Disabilities Press at iUniverse (2004): $15.95. Available from Disabilitiesbooks.com

The Special Needs Trust Administration Manual: A Guide for Trustees is a valuable reference guide for anyone who is managing a special needs trust for a person with disabilities. Written by five Massachusetts attorneys, the book will appeal to both professional trustees and lay persons. It is concise, easy to use, and packed with helpful information.

A central theme that runs throughout the book is the beneficiary's eligibility for public benefits such as SSI, SSDI, Medicaid, and Section 8 housing. What can the trustee safely pay for without risking those benefits? The authors give useful advice and provide many concrete examples.

This is a practical reference took. In easy to understand language, the authors answer common questions such as

• What are my responsibilities to the disabled beneficiary?
• Can I spend money for a car, trip, or gift?
• Can I buy a house or condominium, and if so, who should own the property?
• What expenses can I safely pay without risking SSI benefits?
• How do I open a bank account?
• Does the trust needs it own taxpayer identification number?
• What happens if I need to resign?

The book is logically organized into chapters that address topics such as public benefit programs, housing, recreation, transportation, and taxes. The authors also explain the trustee's bond, fees, record keeping, accounting requirements, and fiduciary investment responsibilities.

Since the authors are Massachusetts attorneys, the book explains how SSI and Medicaid regulations are applied in that state. However, readers in any state can benefit from the valuable information in this book.