A trust is a special disability trust if the following requirements of this Division are complied with:
(a) the beneficiary requirements (see section 1209M);
(b) the trust purpose requirements (see section 1209N);
(c) the trust deed requirements (see section 1209P);
(d) the trustee requirements (see section 1209Q);
(e) the trust property requirements (see section 1209R);
(ea) the trust expenditure requirements, if any (see section 1209RA);
(f) the reporting requirements (see section 1209S);
(g) the audit requirements (see section 1209T).
Note: The Secretary may waive one or more requirements in certain circumstances (see section 1209U).