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.
However, designating a natural person as the Remaindermen (he who would receive any remaining assets in the trust after the death of the beneficiary with special needs), would qualify the Special Needs Trust as a look-through trust and therefore, the IRA would be able to be stretched out over the life of the eldest beneficiary.