Considering A Trust – Should I Consider A Trust?
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2026 · SHOULD I CONSIDER A TRUST?
Is one of your estate
planning goals to keep
your affairs private,
prevent contestation, or
help your beneficiaries
avoid the costs and
potentially lengthy
process of probate?
Consider using a revocable
living trust to avoid
guardianship proceedings
over the assets and
provide guidance to the
guardian/trustee as to how
you want the assets to be
handled on behalf of your
minor children.
Consider using a revocable
living trust to consolidate
and organize your estate
plan, and to help ensure
your assets remain private
and avoid probate.
Consider using a special
needs trust (SNT) to
continue providing
financial aid to your child
without disrupting their
eligibility for government
benefits (e.g., Medicaid,
SSI, etc.).
Consider setting up a trust
with spendthrift provisions
(e.g., tiered access at
specific ages, withdrawal
limitations and
stipulations, etc.) to help
safeguard your trust’s
assets from your
beneficiaries’ potentially
destructive financial
decisions.
Consider exploring
irrevocable trust provisions
that remove assets (and
the future appreciation of
their value) from your
taxable estate (e.g., ILIT,
SLAT, GRT, IDGT, credit
shelter trusts, etc.).
Consider using an “A/B”
split trust or qualified
terminable interest
property trust (QTIP) to
continue providing
financial support to your
spouse when you’re gone,
but also ensure you still
have control over which
beneficiaries ultimately
inherit your assets.
Do you have minor
children?
Is your gross estate
potentially at risk of being
subject to estate taxes?
Do you have a dependent
with special needs?
Could you achieve these
goals entirely through the
use of proper beneficiary
designations (e.g., primary,
contingent, etc.), ownership
structures (e.g., JTWROS,
etc.), and titling of assets
(e.g., TOD, POD, etc.)?
Do any of your beneficiaries
struggle with serious
financial issues or financial
irresponsibility (e.g.,
spending problems,
gambling addiction,
financial illiteracy, etc.)?
Do you have a blended
family (e.g., 2nd marriages,
children from a prior
marriage, step-children,
in-laws, etc.), and are you
concerned about
conflicting priorities and
interests among who
inherits your assets?
Be mindful that most
trusts (i.e., revocable and
irrevocable living trusts)
need to be funded and
maintained (while alive) in
order to ensure they
achieve your desired
outcomes.
If you prefer to not fund
and maintain a trust while
alive, you could consider
using a testamentary trust
(i.e., created via your will
upon your death). Be
mindful that testamentary
trusts do go through
probate, and not all types
of trusts can be formed as
a testamentary trust.
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