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Trusts are estate planning tools that can replace or supplement wills, as well as help manage property during life. The person who manages the trust is called a trustee. The trustee follows the mandates of the trust in making the distribution of a person’s property by transferring its benefits and obligations to different people either through payment of income or payment of principle. There are many reasons to create a trust, making this property distribution technique a popular choice for many people when creating an estate plan.