This session explores advanced planning strategies for high-net-worth families who must provide financial resources to sustain a “second lifetime” for a loved one with disabilities. We will examine the types of transfers most effective for funding a special needs trust, including lifetime and testamentary transfers, use of qualified and nonqualified assets, and wealth-transfer techniques designed to ensure long-term security. Attendees will gain insights into structuring significant wealth transfers that balance tax efficiency, family objectives, and the lifelong needs of the beneficiary.