Special Needs Trusts are irrevocable trusts used to protect a disabled person’s government assistance from being reduced when they receive monetary gifts from friends or relatives or an inheritance. These are most likely to be used when a disabled person is receiving Medicaid payments or assistance from SSI (Supplemental Security Income). If the disabled person does not use all the assets in his or her Special Needs Trust prior to death, the assets can be left to parents, relatives or friends of the disabled person.