NY estates planning & probate attorney Russel Morgan, Esq. explains what a supplemental needs trust is. He states that while the terms are sometimes used interchangeably, a supplemental needs trust is typically established by a third party rather than as a first-party special needs trust. Its primary purpose, however, is the same: to supplement the beneficiary’s living expenses—covering things like rent, co-pays, deductibles, and utility bills—without affecting the benefits they are receiving.