In December 1987 the Divisional Court in Ontario (Canada) ruled that a trust of more than $82,000 created by the will of Leonard Henson for the benefit of his daughter Audrey Henson was not an asset owned by Miss Henson. The Ontario Court of Appeal upheld the Divisional Court's decision on September 22 1989. Mr. Henson's will said that no part of his estate, including the trust, should ever “vest” in his daughter Audrey, and that her only claim was to the money actually paid to her. Therefore Miss Henson did not have a beneficial interest, as that term is used in the definition of liquid assets. In Ontario funds left in a Henson trust are not considered liquid assets for the purposes of the Ontario Disability Support Program (ODSP)

Also in the some states in the United States, funds held in a “Absolute Discretionary Trust” or   “Special Needs” trust are not considered liquid assets for the purposes of recieving SSI benefits.