Planning for a child with special needs. A child’s special-needs diagnosis can pose a complex challenge to financial advisers who are drawing up an estate plan for parents or grandparents, New York-based estate lawyer Henry E. Klosowski tells Wealth Adviser at WSJ.com. If the child is expected to require special care and financial help through adulthood, this will likely impact how guardians plan to divide up their assets among descendants. Mr. Klosowski says it is important for clients to know their options, such as using a supplemental-needs trust, so they can avoid missteps and lay a foundation for their family’s future. Supplemental needs trust, also sometimes called special needs trust, are a tool we use for clients who have special needs children or grandchildren.