Common use of Special Needs Beneficiary Clause in Contracts

Special Needs Beneficiary. The IRS will define special needs beneficiary. This Xxxxxxxxx ESA will incorporate the definition by reference, once made available. However, a general definition may include individuals who require additional time to complete their education due to a physical, mental or emotional condition. Taxpayers who believe the Special Needs Beneficiary rules apply to their situation should consult a competent tax advisor for guidance.