Trusts or similar legal devices contain funds held in trust for the benefit of an assistance group member. A similar legal device is any type of arrangement, instrument, or device that may or may not be called a trust. A similar legal device may or may not qualify under state law as a trust.
Treatment of trusts as a resource differs depending on the nature of the trust, when the trust was established and by whom, and whose assets were used to establish the trust. See Special Needs Trusts , Trusts Using the Assets of the Individual or Spouse and Trusts Using the Assets of Other Parties .