By Matthew A. Quick A Letter of Intent is a document prepared by a caretaker of a loved-one with special needs and details his or her past, present and future information. A Letter of Intent can give information and instructions on medical care, personal care, education, religion, recreation, general needs and preferences, and any other information detailing the daily life of a loved one with special needs. Even though a Letter of Intent is not a legal document, it may be the most important document involved in special needs planning because courts, future caregivers, estate and financial planners, and others can look to it for guidance in understanding a loved-one with special needs—through a Letter of Intent the present caregiver can continue to inform of the best possible care for a loved-one with special needs.