This document allows one person to hold property for the benefit of another person. Trusts are often used when planning a large estate, for tax purposes, or in cases where it would not be appropriate for someone to have immediate access to property, whether real or personal. The document is also used to avoid probate and for Nursing Home Planning.

This is the process by which the executor or administrator distributes the estate of the deceased. Not following the steps can delay distribution and/or cost the estate money, which may result in the executor or administrator being found personally liable.