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https://en.wikipedia.org/wiki/Trust_law
For other uses of the word "trust", see Trust (disambiguation)
https://en.wikipedia.org/wiki/Bankruptcy
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https://en.wikipedia.org/wiki/Probate
This may include continuing or filing lawsuits that the deceased was entitled to bring, making claims for wrongful death, paying off creditors, or selling or disposing of assets not particularly gifted in the will, among others
https://en.wikipedia.org/wiki/Power_of_attorney
In the context of the unincorporated reciprocal inter-insurance exchange (URIE) the attorney-in-fact is a stakeholder/trustee who takes custody of the subscriber funds placed on deposit with him, and then uses those funds to pay insurance claims
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