Assisting individuals and family members who have children that qualify for the Assured Income for the Severely Handicapped (AISH) program can be a rewarding but infrequent aspect of an estate planners’ general practice. With the Alberta government’s recent passing of legislation to once again allow Henson trusts, the possible planning and options to be considered for clients that qualify for AISH must be reviewed in greater detail.

This presentation provides a general overview of the current AISH legislation, followed by a discussion of a number of planning options and income tax issues to be considered in a variety of circumstances.

This on-demand program was originally presented as an in-person session on May 1, 2022, as part of LESA’s Refresher 2022: Wills and Estates. Total running time is 49 minutes.