Children are special. They are one of life’s treasures. When we hear of disasters such as the 2004 tsunami (my own son was actually swimming in the Indian Ocean at the time) or the recent quake in Haiti, we are reminded of just how vulnerable they are if suddenly they are in need or if parents are taken away.

None of us want to think about dying soon. The vast majority of people in Japan do not have wills and avoid the subject. Many seem to feel that tax planning to preserve wealth is ineffective, which is wrong. Nonetheless, there are plenty of other reasons why one should do at least a minimum of financial planning to protect one’s family. In particular, you should provide for the special needs of your children in your family plans.

Where you have an issue involving a child with special needs, whether physical, a learning disability or other concerns, a formal plan can be essential. A good estate planner can help you to fashion a means by which you can provide care for your child even if something prevents you from doing it directly.

Of course, the term “special needs” can apply equally to small children and adults. In either case, a child may have physical, intellectual or other limitations that require another person to make decisions about money, housing, health care or family relationships. On one hand, a child could have severe permanent physical disabilities, On the other, even adult children may have extremely poor judgment and immaturity. We all know stories about those who abuse substances or constantly get in trouble.

That is why addressing issues about where he or she will live, how they are supported, what health care needs must be met, etc. may need to be covered in legal documents to provide for decisions by others. One or more trusts may be a solution.

One such device that might be used is a special needs trust. If you discuss such an option with me or another estate planning expert, it is critical that we clearly understand the nature and degree of your child’s difficulties, since that will affect how we devise a solution. For example, if the child is getting government benefits, such as medical care, we need to consider how to preserve such benefits and at the same time provide for other needs.

Keep in mind that a trust needs sufficient funds and one or more appropriate trustees. A brother or sister may not be the best choice, since sound financial judgment and investment skills are desirable. In many cases, it may be good to designate co-trustees, one of which is a professional trust company to handle financial issues, and the other is an individual family member or trusted friend to make decisions about health and other needs. Some persons find the responsibilities too much, so you must select trustees carefully.

In any case, you should choose an estate planning attorney with whom you feel comfortable discussing the range of options that may be chosen. You may be surprised at how possible it is to structure a program that will shelter your assets and best protect your child as part of a good overall estate plan.