The Federal Omnibus Budget Reconciliation Act of 1993 established the Irrevocable OBRA Trust, sometimes referred to as a Special Need Pooled Trust.  Arlington Heritage Group created an OBRA Prototype Trust.  This trust meets all federal and state requirements.  A non-profit agency, by adopting the Arlington OBRA Prototype Agreement can establish and manage its own OBRA trust (herein referred to as the Special Needs Pooled Trust). Assets in this trust do not count towards the individual's assets for purposes of state and federal programs.