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 | Have A Question About This Topic? Name Email Address Message Thank you! Oops! Related Content The Business Cycle How will you weather the ups and downs of the business cycle? Paying Tax Later Doesn't Always Mean Paying Less 401(k) savings are taxed as ordinary income when funds are withdrawn. What Is My Current Cash Flow? Assess whether you are running “in the black” or “in the red” each month.