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Our Services

NYS UCS Part 36 Supplemental Needs Trustee | Fiduciary Accountant | Special Needs Trust Administrator | Qualified Settlement Fund Administrator | MAPT Compliance Specialist Protection Trust support for (ABC) Attorneys, Banks, Courts

Trusted by professionals who serve vulnerable populations: • Banks & Trust Departments • Elder Law & Special Needs Attorneys • Surrogate’s Courts & Guardianship Courts • Care Managers & Disability Service Agencies

Serving Attorneys, Banks, Courts, Trustees, Beneficiaries, and Families Since 1991

When fiduciary responsibilities intersect with disability planning, public benefits
preservation, trust administration, settlement proceeds, and court oversight, experience
matters.

E-Fund Resources, LLC is a New York fiduciary services firm specializing in Special Needs
Trust administration, Qualified Settlement Fund administration, fiduciary accounting,
Medicaid Asset Protection Trust compliance, trust taxation, and beneficiary advocacy.

Led by Stephen Stewart, EA, ATFA®, AEP®, AFC®, ChSNC®, ChFC®, CLU®, a NYS Unified
Court System Part 36 Supplemental Needs Trustee and Fiduciary Accountant, our firm
helps attorneys, banks, courts, trustees, and families navigate complex fiduciary
responsibilities while protecting vulnerable beneficiaries and preserving public benefits.

Protecting Beneficiaries. Preserving Public Benefits. Promoting Fiduciary
Accountability.

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✅ Regulatory Depth & Medicaid Expertise Led by a former NYS OPWDD Medicaid Compliance Liaison, we understand the rules governing Medicaid, SSI, and disability related benefits — and how trust administration interacts with them. ✅ Tax Integrated, Audit Ready Administration As an Enrolled Agent (EA) and former Florida Department of Revenue Tax Auditor, Stephen ensures every distribution and accounting entry is defensible, documented, and audit ready. ✅ Advanced Fiduciary & Planning Credentials With designations including ATFA, AEP, AFC, CLU, ChFC, and ChSNC, E Fund Resources brings a level of technical rigor rarely found in SNT administration.
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718-285-0741 Fax: 718-285-9701 sstewart@e-fundresources.com

220 Mineola Blvd, Mineola, NY 11501

Get clarity on your tax and accounting situation