A Pooled Special Needs Trust is a trust established and administered by a non-profit organization. A separate account is established for each beneficiary of the trust, but for the purposes of investment and management of funds, the trust pools these accounts. For Pooled Trusts (also known as (d)(4)(C) Trusts), each sub-account is established by the person with a disability, a parent, grandparent, guardian, or a court, and the Trust is funded with the assets of the person with a disability. The Pooled Trust provides that, upon the death of the disabled beneficiary, if there are funds remaining in the beneficiary’s sub-account, the trust must pay to the state an amount up to the total amount of Medicaid assistance provided to the beneficiary, to the extent that the funds are not retained by the trust. The pooled trust must be irrevocable to avoid being treated as a resource.