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 You May Need to Make Estimated Tax Payments If… Have income that isn’t subject to tax withholding? Or insufficient withholdings? You may have to pay estimated taxes. What is the Value of Your Business? Ascertaining the value of your business is important for a variety of reasons. Planning for All Families These planning tips can help.