A trust is a special disability trust if the following requirements of this Subdivision are complied with:
(a) the beneficiary requirements (see section 52ZZZWA);
(b) the trust purpose requirements (see section 52ZZZWB);
(c) the trust deed requirements (see section 52ZZZWC);
(d) the trustee requirements (see section 52ZZZWD);
(e) the trust property requirements (see section 52ZZZWE);
(ea) the trust expenditure requirements, if any (see section 52ZZZWEA);
(f) the reporting requirements (see section 52ZZZWF);
(g) the audit requirements (see section 52ZZZWG).
Note: The Commission may waive one or more requirements in certain circumstances (see section 52ZZZWH).