GQ on the law explains Special Needs Trusts, Powers of Attorney, and Guardianship. Special needs trusts are required if a beneficiary receives any type of government assistance due to disability, incapacity, or special needs. Without a Special Needs Trust, the special needs beneficiary could forfeit any government assistance for medical care or other support. In this show Gary Quackenbush explains ways to create and use a Special needs Trust. GQ Law.