A special needs trust is created by an attorney or other professional to ensure that beneficiaries who are mentally or physically disabled will be able to use public benefits and resources (federal, state and county) for their benefit. A trust may be developed for an individual who lacks the physical and/or mental capacity to oversee their financial affairs or to enable the individual to access government benefits. The administrator may use trust funds to purchase any number of services and goods for the trustee including attendants, medical/dental services, rehabilitation and prescriptions as well as home furnishings, recreational & educational services.