Stephen Stewart
Founder, Third-Party SNT Administrator and Principal
Leads every engagement: trust review, benefit-aware distribution analysis, fiduciary accounting, and coordination with attorneys, banks, and courts.
South Ozone Park, Queens · New York
New York trust administration for vulnerable beneficiaries—and the fiduciaries accountable for every decision.
Led by Stephen Stewart, E-Fund Resources brings Medicaid expertise, tax-integrated documentation, and fiduciary rigor to Third-Party Supplemental Needs Trust and Medicaid Asset Protection Trust administration.
Serving families, trustees, attorneys, banks, courts, care managers, and disability-service professionals.
Choose your role
How can we support your responsibility?
You were named trustee because someone trusted you — not because you were trained for it.
- A plain-language walkthrough of what the trust does and does not permit
- Help evaluating a distribution request before it is made, not after
- Written records of each decision, so nothing rests on memory
- Organized statements you can hand to an attorney, bank, or court
- Steady support when a request is emotional, urgent, or unclear
We also work regularly with care managers, disability-service agencies, and the families who support neurodiverse and disabled beneficiaries, including immigrant families navigating unfamiliar systems. Every matter is handled in the language, pace, and manner the family needs.
Why administration quality matters
A trust is only as sound as the record behind it.
Drafting establishes intent. Administration is where that intent is tested — one distribution, one statement, one accounting cycle at a time. We bridge the gap between trust language and real-world administration.
- Protects Medicaid and SSI eligibility considerations
- Supports fiduciary duty and trustee compliance
- Ensures proper documentation for banks, attorneys, and courts
- Reduces institutional and legal risk
- Aligns distributions with trust purpose and grantor intent
Two trusts, two disciplines
SNT and MAPT administration are not interchangeable.
Third-Party SNT
- Purpose
- Enhance a disabled beneficiary's quality of life without treating trust assets as their own resources.
- Who funds it
- Funded by a parent, grandparent, or other third party — never the beneficiary.
- Administrative responsibility
- Benefit-aware distribution review, contemporaneous documentation, periodic statements and annual accountings.
Medicaid Asset Protection Trust
- Purpose
- An irrevocable trust established by a grantor, typically as part of long-term-care planning.
- Who funds it
- Established and funded by the grantor, administered for the beneficiaries named in the instrument.
- Administrative responsibility
- Recordkeeping of contributions and transfers, activity within the terms of an irrevocable instrument, annual reporting.
MAPT scope, jurisdictional coverage, and compliance services are drafted and pending Stephen's review before publication. Nothing on this site is legal advice; administration is coordinated with your attorney.
See the full service architectureThe specialist behind the firm
Stephen Stewart — Founder, Third-Party SNT Administrator and Principal
Stephen brings an unusual combination to trust administration: Medicaid regulatory experience from inside New York State government, audit-side tax knowledge, fiduciary training used in bank and trust departments, and specialized special-needs planning study — all applied to the daily work of administering a trust for someone who depends on it.
New York State Unified Court System Part 36 — Supplemental Needs Trustee and Fiduciary Accountant
Stephen holds Part 36 status with the New York State Unified Court System as a Supplemental Needs Trustee and Fiduciary Accountant. Exact wording is used as published by the firm and should be re-verified against the current UCS listing before publication.
Former New York State OPWDD Medicaid Compliance Liaison
Direct regulatory experience with the rules governing Medicaid, SSI, and disability-related benefits — and how trust administration interacts with them.
Former Florida Department of Revenue Tax Auditor
Audit-side perspective on what makes a record defensible: contemporaneous documentation, traceable entries, and clear narratives.
Credentials, explained
Select any credential to see why it matters to a trustee, beneficiary, attorney, bank, or court.
Federally authorized tax practitioner. Trust distributions and accountings carry tax consequences; EA-level knowledge keeps documentation consistent with the returns a trustee will eventually have to file or defend.
Our four-step administration process
Discipline you can follow from the first document to the annual accounting.
Benefit-aware administration
Grounded in Medicaid and SSI rules.
Tax-integrated documentation
Informed by Enrolled Agent–level expertise.
Fiduciary-aligned processes
Supported by CLU, ChFC, ATFA, and AFC training.
Special-needs decision-making
Guided by ChSNC standards.
Court-aware records
Clear narratives with supporting documentation.
Coordination, not isolation
Working alongside your attorney and advisors.
Fiduciary Accounting and Reporting
Statements, transaction histories, annual accountings, and narrative summaries prepared so a reviewer can follow the reasoning, not just the arithmetic.
- Reconciled transaction histories
- Annual accountings with supporting schedules
- Narrative explanations written for non-accountants
- Formats suited to institutional and judicial review
Trust Transition and Record Remediation
When a trust arrives with missing statements, undocumented distributions, or an incomplete history, the first job is reconstruction — carefully, and without overstating what the record can support.
- Assessment of what exists and what is genuinely missing
- Reconstruction of history from available sources
- Written disclosure of gaps rather than assumptions
- A forward-looking process so the gap does not recur
Get to know us
A small team with a disciplined process.
Amelia Mckenzie
Office Manager
Keeps the administrative backbone in order — scheduling, correspondence, document coordination, and the follow-through that keeps matters from stalling.
Ashanti Mckenzie
Client Services Coordinator
First point of contact for families, trustees, and referral partners; tracks requests, deadlines, and stakeholder communication through to resolution.
Photographs and expanded biographies will be added once supplied and verified by the firm.
Secure client experience
A guided intake — then a secure ClientHub, not an inbox.
The public form asks only what we need to route your matter. Once a preliminary review is complete, qualified inquiries move into a secure ClientHub with separate onboarding checklists for SNT and MAPT matters.
- Document requests
- E-signatures
- Secure messages
- Stakeholder information
- Distribution-request documentation
- Deadlines and recurring tasks
- Engagement status
- Completed statements and reports
Knowledge center
Trust administration, explained plainly.
Trust Fundamentals
Third-Party versus First-Party SNTs: why the funding source changes everything
Who funded the trust determines payback obligations, permissible activity, and the documentation a trustee must keep. A practical comparison.
Administration
Benefit-aware distribution practices
How a distribution is structured can matter as much as whether it is made. A framework for evaluating requests before funds move.
Administration
What trustees should document — and when
The record you build during a quiet year is the record you rely on during a contested one.
Professional referral partners
Refer a matter with confidence.
Attorneys, banks, trust departments, courts, and care managers: we welcome the opportunity to collaborate on administration that must withstand review.
steve@efundingresources.comFamilies and trustees
Request a trust administration review.
Tell us about the matter — no confidential documents required — and we will tell you plainly whether and how we can help.
Request a Trust Administration ReviewOffice
E-Fund Resources, LLC114-23 Lefferts Boulevard
South Ozone Park, NY 11420
Reach us
718-285-0741
Fax: 718-285-9701
efundresources@aol.com
Hours
Office hours pending confirmation by the firm.