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 Question Thank you! Oops! Related Content Retirement Seen Through Your Eyes What's your vision of retirement? Filing Final Tax Returns for the Deceased The federal government requires deceased individuals to file a final income tax return. Interested in a Fuel Efficient Car? Estimate how many months it may take to recover the out-of-pocket costs when buying a more efficient vehicle.