When Special Care Is Needed: The Special Needs Trust A special needs trust helps care for a special needs child when you’re gone. Related Content Term vs. Permanent Life Insurance When considering life insurance, it's important to understand your options. Understanding the Alternate Valuation Date Executors can value the estate on the date of death, or on its six-month anniversary —the “Alternate Valuation Date." Capital Gains Tax Estimator Use this calculator to estimate your capital gains tax.