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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

Trusts Using the Assets of the Individual or Spouse ,

Trusts Using the Assets of Other Parties , and

Special Needs Trusts .