It is the intent of the General Assembly to provide a method of assisting those persons within the state who as a result of personal injury, disability, or other medical condition are in need of supplemental benefits to improve or maintain reasonable quality-of-life standards. To this end, it is the further intent of the General Assembly to provide benefits in the amount of expenses actually incurred to satisfy those special needs. Furthermore, the cotrustees of the Special Needs Trust Revolving Fund shall have, in addition to those powers and duties set forth in this subchapter, all powers and duties authorized, imposed, or conferred by law upon cotrustees of the fund.
Ark. Code § 20-77-701