Lanoue v. Commissioner

The United States District Court for the District of New Hampshire (Barbadoro, Chief Judge) has certified the following question of law, see SUP. CT. R. 34:

Whether a “special needs trust” created pursuant to 42 U.S.C. § 1396p may be revoked by the beneficiary or her guardian where:(1) the trust instrument states that the trust is irrevocable;(2) the trust was funded with the beneficiary’s assets;(3) the trust was created at the request of the beneficiary’s guardian after the trust’s primary beneficiary was found by the probate court to be incapacitated; and(4) the trust instrument specifies…