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 | Related Content Charitable Giving: Smart from the Heart Do you have causes that you want to support with donations? Here are three tips. 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." Principles of Preserving Wealth How federal estate taxes work, plus estate management documents and tactics.