The Maryland Proof of Restricted Guardianship Account is a type of savings account created by the Maryland Department of Human Services for individuals with special needs. This account is established by a designated legal guardian and provides financial management for individuals who are unable to manage their own finances. This account is designed to help individuals with special needs maintain financial independence and provide them with the resources to achieve their goals. The Maryland Proof of Restricted Guardianship Account is a type of trust account that is not subject to probate and is intended to be used only for the benefit of the individual with special needs. The account is monitored by the designated guardian and is not accessible to any other person or entity. Funds can be deposited into the account from any source, including Social Security, pensions, and Supplemental Security Income (SSI). Funds can be used for a variety of expenses, including medical costs, housing, education, and recreation. The Maryland Proof of Restricted Guardianship Account is available in two different forms: the Maryland Traditional Guardianship Account (TG) and the Maryland Special Needs Trust Account (SANTA). The TG account allows for the guardian to access the funds for the benefit of the individual with special needs. The SANTA is a more complex form of the TG account, which allows for more flexibility and control. The SANTA also provides protection from creditors and other third parties and allows for the appointment of a trustee to manage the funds. Both the TG and SANTA accounts are subject to Maryland state regulations and require an annual accounting of the funds. The funds in the account are not taxable and can be used for the benefit of the individual with special needs without penalty.