"Special Needs Trust" is not a trust nor tax term.

"SNT" is a marketing term. So-called "Medicare trusts" are designed to distribute funds
to beneficiary(ies) in amounts not exceeding benefit recipient qualification levels. The SNT
trusts are, in terms of Equity, spendthrift and/or discretionary trusts.

Trustees are authorized, nay, directed to distribute income or principal in accordance with
a schedule to protect the "SNT" beneficiaries rights to government welfare.

If the trust is irrevocable, the 1041 status began at time of trust's declaration. Why the inquiry relating to
two tax returns?

"At the passing of the beneficiary, the government agents potentially have a claim on trust assets."
The trust is designed to terminate? Describe the termination clause. Trust names beneficial interest
remaindermen (remainder cestui)?

I'll revise above post after work today.

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