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? Address Thank you! Oops! Related Contents When Do You Need a Will? When do you need a will? The answer is easy: Right Now. Understanding the Alternate Valuation Date Executors can value the estate on the date of death, or on its six-month anniversary —the “Alternate Valuation Date." What's My Potential Estate Tax? This calculator helps estimate your federal estate tax liability.