Ohio law expressly provides for creation of a Supplemental Services Special Needs Trust, to enable parents and others to confidently provide "supplemental" services for the benefit of a person with a disability. If the requirements are met, the statute provides a guarantee that this trust will not disqualify a person with a disability for Medicaid and SSI benefits, while still allowing funds to be set aside for services that the government will not provide. Many states do not offer this benefit, and it is underutilized in Ohio. There are limits. No more than a bit over $200,000 can be placed in the trust. Upon the death of the beneficiary, 50% of the assets which then remain in the trust must revert to the state to repay it for benefits provided by the state. However, it can be a very powerful estate planning tool. Often it is funded by an insurance policy.