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 Four Steps to Valuing an Estate Determining the value of your estate, or for someone who has passed away, can be a complex undertaking. 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." What Is My Risk Tolerance? This questionnaire will help determine your tolerance for investment risk.