No one knows at this time what will happen to the Estate and Generation Skipping tax, whether the tax bracket may be lowered or whether the tax may be repealed in its entirety.  The threshold for being liable for the tax has risen over the past several years until, at this time, the estate must be worth over 11 million dollars for the tax to be applied.  Clearly the proper use of a trust is the best way to minimize the effect of that tax, but even if the Estate tax is repealed, there are many reasons to utilize a trust in your Estate Planning, as I have discussed before.  The one reason that I have found to be most important to my clients is the avoidance of probate by the proper use of a trust.  This is a godsend to the remaining spouse and children.  The next most important reason seems to be the ability to postpone gifts to heirs for many years after death or to spread out the gift over several years.  This cannot be done with a simple will.