It is a trust that is used to protect the assets of a Special Needs person, such as one who has been severely injured and receives a large settlement for his injuries. It is established by someone other than the injured person and there is an independent trustee, usually a bank trust department. The trust allows money to be spent on the injured party only after all government assistance has been used. Then it allows funds to be used to give him a comfortable environment for living and extra medical help. When he dies the remaining assets will be passed to his heirs.