The Ultimate Guide to ABLE Accounts and Special Needs Trusts: Eligibility and Requirements, Application, Funding, and Tax Planning (2026 Edition)

Thomas V. Sannicandro | SanLaw Legal

Thomas V. Sannicandro, JD, PhD, is an attorney, entrepreneur, disability advocate, author, and former politician with more than 25 years of experience in disability law. As the founder of SpecialNeedsTrustsOnline.com, a nonprofit dedicated to providing affordable estate planning services for families with special needs children, he brings both professional expertise and personal insight as the parent of an adult son with Down syndrome. His career spans public service, academia, and legal practice, including serving as a Massachusetts State Representative from 2005 to 2017, where he chaired the Joint Committee on Higher Education and authored significant legislation such as the Inclusive Concurrent Enrollment Program and the Real Lives Bill. He has also held leadership roles in higher education and disability advocacy organizations and is an active speaker and author on disability policy and personal development.

• Education & Credentials

Thomas V. Sannicandro holds a BA from the College of the Holy Cross, a JD from Suffolk University Law School, an MPA from the Harvard Kennedy School, and both an MA and PhD in Social Policy from Brandeis University. His multidisciplinary academic background supports his work in law, public policy, and disability advocacy.

• Recognition & Leadership

Thomas V. Sannicandro has demonstrated leadership across legal, governmental, and academic spheres, including serving as a Massachusetts State Representative for over a decade and chairing the Joint Committee on Higher Education. He has authored impactful legislation, led organizations such as the Institute for Community Inclusion at UMass Boston and the Massachusetts Association of Community Colleges, and spoken at the United Nations on disability policy and advocacy.

• Professional Involvement

Thomas V. Sannicandro is actively involved in disability advocacy, public policy, and legal services for families with special needs. Through SpecialNeedsTrustsOnline.com, he provides accessible estate planning resources, and his broader work includes research, public speaking, and global advocacy related to disability rights and inclusion.

• Experience

Thomas V. Sannicandro’s experience spans more than 25 years in disability law, along with significant roles in public office and academia. As a legislator, he authored and advanced key policies supporting individuals with disabilities, while his leadership positions in higher education and community organizations further expanded his impact. His legal and nonprofit work focuses on helping families navigate estate planning for special needs, informed by both his professional background and personal experience. In addition, he has contributed to academic research, spoken internationally, and authored works on both disability policy and personal transformation.

Michael C. Ringel | Strategies for Wealth

Michael C. Ringel is a seasoned financial professional with over two decades of experience helping individuals and families—particularly those caring for loved ones with disabilities—develop thoughtful, values-driven financial strategies. As a Chartered Special Needs Consultant (ChSNC), he focuses on guiding families through complex planning decisions with clarity, confidence, and compassion. Since 2004, Michael has worked closely with parents of children with disabilities, educating them on key financial tools such as special needs trusts, ABLE accounts, and long-term financial planning. Inspired by a passion for teaching, he has built his practice around helping families understand and take control of their financial futures in practical, personalized ways.

• Education & Credentials

Michael C. Ringel holds an MBA from New York University’s Stern School of Business and maintains multiple professional designations, including Chartered Special Needs Consultant (ChSNC), Certified Public Accountant (CPA), Retirement Income Certified Professional (RICP), Certified Divorce Financial Analyst (CDFA), and Certified Exit Planning Advisor (CExP). These credentials reflect both his technical expertise and his specialization in financial planning for families with special needs.

• Recognition & Leadership

Michael C. Ringel is recognized for his leadership in special needs financial planning through his specialized credentials and his role as a trusted advisor to families navigating complex financial decisions. His continued involvement as a speaker at prominent conferences and organizations highlights his standing as a knowledgeable and respected voice in the field.

• Professional Involvement

Michael C. Ringel is actively involved in financial education and advocacy, frequently speaking at events such as the New Jersey Autism Conference and the New Jersey State Society of CPAs, as well as national webinars hosted by organizations including the Autism Society, GiGi’s Playhouse, and The ARC of New Jersey. He also contributes to broader conversations on financial literacy and special needs planning as a guest on various podcasts.

• Experience

Michael C. Ringel has over 20 years of experience providing financial guidance, with a focus since 2004 on supporting families of individuals with disabilities. His work involves helping clients navigate specialized planning tools, including special needs trusts and ABLE accounts, while developing long-term strategies aligned with each family’s values and goals. His approach emphasizes education and personalized guidance, enabling families to better understand their options and build financial security for the future.

Jennifer McInerney | McInerney Law Firm

Jennifer “Jenny” McInerney is an attorney at McInerney Law Firm whose practice is devoted to helping families and small businesses navigate complex legal planning with clarity and care. She focuses on estate planning, special needs planning, elder law, and business matters, advising clients on strategies to protect loved ones and avoid disputes during major life transitions. Jenny brings both professional expertise and personal perspective to her work, particularly in special needs planning, as the mother of two children with special needs. In addition to serving families, she assists small business owners with entity formation, corporate matters, and nonprofit compliance, providing comprehensive legal support grounded in real-world understanding.

• Education & Credentials

Jennifer McInerney earned her B.A., magna cum laude, in 2001 and her M.A., summa cum laude, in 2003 from the University of Alabama at Birmingham, her J.D., cum laude, from Indiana University School of Law in 2008, and her LL.M. in Taxation, summa cum laude, from Washington University in St. Louis in 2022. She is licensed to practice law in Alabama and Mississippi and is a registered mediator in the state of Alabama.

• Recognition & Leadership

Jennifer McInerney has demonstrated leadership through her active involvement in numerous organizations, including serving as President of the Board of Directors of the Greater Alabama 310 Board, Inc. and Co-President of the Board of Directors of Special Siblings. She also serves on the boards of Down Syndrome Alabama, The Arc of Shelby County, Shelby Humane Society, and 25:35, reflecting her commitment to advocacy and community service.

• Professional Involvement

Jennifer McInerney is deeply engaged in her professional and local community, participating in leadership and development programs such as Leadership Birmingham (2023), Leadership Shelby County (2011), Partners in Policymaking of Alabama (2021), and the Birmingham Bar Association’s Future Leaders Forum (2011). She is also the author of the blog for Alabama’s ABLE program and contributes to community activities, including serving as a den leader for Troop 320 – Tigers.

• Experience

Jennifer McInerney’s experience includes advising clients on a wide range of legal matters, including wills, trusts, special needs planning, Medicaid planning, elder law, guardianships and conservatorships, prenuptial and postnuptial agreements, powers of attorney, healthcare directives, estate and trust administration, and related litigation. She also supports small businesses with entity formation, corporate matters, and nonprofit compliance and management. Her work is informed by both her legal training and her personal experience raising children with special needs, allowing her to provide thoughtful, practical guidance to families navigating complex planning decisions.

SESSION 1 – Empowering Families Through Special Needs Planning | 1:00pm – 1:40pm

Covers first-party and third-party supplemental needs trusts, including Medicaid payback rules, asset protection, and benefit coordination; explains ABLE accounts, eligibility, and contribution limits; and outlines powers of attorney and healthcare directives, emphasizing decision-making authority, guardianship alternatives, and continuity of care.

BREAK | 1:40pm – 1:50pm

SESSION 2 – Planning for Two Lifetimes: Financial Confidence for Your Family | 1:50pm – 2:30pm

Plan for parents and a child with special needs by establishing and funding a special needs trust, coordinating government benefits with personal resources, and creating a long-term strategy that promotes care, independence, and lasting financial security for the child’s future.

BREAK | 2:30pm – 2:40pm

SESSION 3 – Disability Benefits Planning: ABLE Accounts & Special Needs Trusts | 2:40pm – 3:20pm

Explores differences between ABLE accounts and special needs trusts, outlines strategies for aligning financial planning with government benefit eligibility, and highlights reporting obligations, compliance requirements, and administrative considerations to ensure proper management and protection of assets for individuals with disabilities.