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If we have a second to die policy with the money to go to our handicapped son, should we set up the special needs trust now or put it in our will that a special needs trust be set up after we die. He has sisters that are all willing to care for him in the event that he outlives us. Would it be a better idea to set it up so that whoever has him gets a certain amount of money per month or just have it in a lump sum with someone (an attorney or financial advisor) in charge?