This report discusses the outcomes of a study that investigated the characteristics of 959 families participating in the Minnesota TEFRA program, a federal Medicaid option for children with disabilities which allows caregivers to purchase support needed to keep the children in the community. Findings indicate that families of children with special needs in Minnesota use TEFRA to help finance acute care which is either not covered by private health plans or is covered, but with high co-pays and deductibles. In addition, the TEFRA option funds many long-term care supports needed by the children and their families which are not typically covered by private health plans. The varying strengths, needs, and resources of these children and their families preclude the depiction of a typical child on TEFRA. However, their family circumstances were found to be fairly reflective of average Minnesota families in terms of income, education, and geographic distribution. The study indicated that families of children with special needs incurred out-of-pocket health care costs nearly 5 times those of families without children with special needs. It concludes that the availability of TEFRA ensures that cost does not serve as a barrier to necessary health care. (CR)