This presentation will provide an overview of the structure, importance, and authority of Internal Revenue Service (IRS) revenue rulings and their impact on special needs planning. The session will highlight key revenue rulings that shape income and transfer taxation in ways directly relevant to SNT special needs trusts, public benefits eligibility, and long-term planning for individuals with disabilities. Participants will gain a deeper understanding of how these rulings fit into the broader tax framework, why they matter in daily practice, and how past IRS guidance continues to influence planning strategies for families with special needs.