Dana Perry, of Chambliss, Bahner & Stophel, has written an article on choosing a trustee for a special needs trust. She notes that choosing a trustee is one of the most important and difficult issues in creating a special needs trust (SNT). Trustees must have the necessary expertise to manage the trust, including making proper investments, paying bills, keeping accounts, and preparing tax returns. But the SNT trustee must also have an understanding of how each distribution he or she makes will affect the beneficiary’s public benefits. Very few people have this knowledge, so it is important to choose a trustee who can hire and supervise benefits experts.