Tax-deferred accounts such as IRAs, 401(k)s, and other retirement plans are often the largest assets in a family’s estate. But transferring these assets to a special needs trust (SNT) presents unique tax and planning challenges. This session will explore when and how tax-deferred assets can be used to fund an SNT, the potential income tax consequences, and strategies to minimize tax exposure while preserving critical public benefits. Attendees will learn practical approaches for integrating retirement assets into a comprehensive special needs plan, including the use of see-through trusts, beneficiary designations, and timing considerations.