Raising a child with special needs, or serving as a fiduciary for a child or an adult with a disability, requires extra care and specific expertise when preparing an estate plan. Whether the dependent is a minor or an adult, a comprehensive, up-to-date plan to protect his or her long-term financial wellbeing is prudent. This is especially important when the dependent is—or eventually will be—receiving needs-based public benefits such as Medicaid, ALTCS and SSI payments.