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https://en.wikipedia.org/wiki/Trust_law
However the feoffee had no legal obligations to the beneficiary in English common law, so after the death of the feoffor, there was no one to enforce the promises made by the feoffee or his ancestor
https://en.wikipedia.org/wiki/Bankruptcy
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https://en.wikipedia.org/wiki/Power_of_attorney
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https://en.wikipedia.org/wiki/Probate
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https://en.wikipedia.org/wiki/Estate_planning
Other tax-free alternatives include paying tuition expenses or medical expenses free of gift tax, but only if the payments are made directly to the educational institution or medical provider