Depending on the circumstances, it sounds like a first-party special needs trust , also known as a (d)(4)(A) trust, or a pooled special needs trust, sometimes called a (d)(4)(C) trust, could be appropriate for your son.  A qualified special needs planner can walk you through the pros and cons of each type of trust and help you to properly establish one.  Click here to find a list of planners in your state.