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https://en.wikipedia.org/wiki/Trust_law
The trustee may be compensated and have expenses reimbursed, but otherwise turn over all profits from the trust and neither endebt nor riskily speculate on the assets without the written, clear permission of all adult beneficiaries
https://en.wikipedia.org/wiki/Bankruptcy
Bankruptcy is a legal process through which people or other entities who cannot repay debts to creditors may seek relief from some or all of their debts
https://en.wikipedia.org/wiki/Estate_planning
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https://en.wikipedia.org/wiki/Power_of_attorney
When all the claims are paid, the attorney-in-fact then returns the leftover funds to the subscribers
https://en.wikipedia.org/wiki/Probate
The granting of probate is the first step in the legal process of administering the estate of a deceased person, resolving all claims and distributing the deceased person's property under a will
https://www.uscourts.gov/services-forms/bankruptcy
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https://www.irs.gov/businesses/small-businesses-self-employed/estate-tax
The total of all of these items is your "Gross Estate
Sites: en.wikipedia.org (5) · www.uscourts.gov (1) · www.irs.gov (1)