Some additional prefixes have come into common use in Linux-based systems: 1  fb: frame buffer. 2  fd: (platform) floppy disks, though this same abbreviation is also commonly used to refer to file descriptor.
What are special needs trusts? A trust is created when property (real estate, finances, tangible items) is managed by a person for another person's benefit. The person managing the property is called the trustee.. The person whose benefit it is for is called the beneficiary.
The idea of a special needs trust is pretty straightforward, but the income tax rules that apply may be anything but. Whether someone will have to pay income taxes â and who will have to pay them â depends on what the trust says, what comes out of the trust, but most importantly, what goes into the trust.