The most common uses of Trusts in estate planning are: (1) to avoid probate, the court process of settling the estate of a decedent who dies with or without a Will; (2) to provide for deferred distributions to minors and formal management of assets until distribution (Parents often include a “just in case” trust); and (3) to facilitate tax planning for married persons with large estates where trusts for each other can be used to minimize the estate tax payable at the time of the second spouse’s death, as well as to protect the gifts within the deceased spouse’s family line. These are just some of the many reasons for creating a trust.