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Most people don't put any money into a Special Needs Trust until they are gone. As a result, the most common way to fund it is with Life Insurance. You should not really need to put money into a Special Needs Trust until you can no longer take care of the Special Needs person yourself. If you have any more specific questions I can refer you to an attorney who has done these since the mid 1990's. I am not sure what states he is licensed to practice besides Ohio and Indiana; however, I can ask.