What neeeds to be done is for you to consult with a wills and trust attorney to draw up papers for a guardianship for your special needs son over himself and any assets that he may inherit if you and your husband do not survive him. Since your son has special needs, potentially the guardianship as to assets he may inherit may extend beyond his 18th birthday (adulthood) if his cannot take care of finances.Speak to your friends about the above suggestion. You do not want to drop a surprise upon them.As to a conservatorship beyond his 18th birthday remains to be seen. Many special needs people can function on their own without a conservatorship. They might just need help on finances.If you have a will, it should have a provision that any assets of you and your husband in the event you pre-decease your son will be held in trust for him with scope of the duties for administering the trust.