Client Two Jacob and Rachel Garcia, 53 and 52, respectively, are married with four children. Two of the children are currently in college, and two are in high school. The Garcia family expects the other two children to attend college. One of their children in high school, Alex, experiences Down syndrome. The Garcia family wants to make sure Alex's future needs are met. They're considering creating a special needs trust to address this. The trust would support Alex's financial well-being and help him access the support services that he'll need in the future. The Garcia family has done well financially, and both parents earn about $275,000 before taxes each year. They have about $190,000 after taxes. They live frugally and can pay for all of their children's college expenses out of pocket. But they won't have much to save in six to eight years. They have made $900,000 by saving their money and growing their portfolio. They have been somewhat aggressive with their portfolio to date, with about 70%-75% in equities. However, they believe they need to plan their portfolio for semi-retirement in eight years and full retirement in 13 years. "I know we still need to be somewhat aggressive. We could live until we're 90. So we need to plan for some growth even in retirement." "We definitely can't afford to take a big hit in our portfolio. We don't have enough time to recover." "Our jobs allow us to work part-time in retirement. We will probably do so as long as we're a