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The main reasons for setting up an irrevocable trust are for estate and tax considerations Irvine Probate Law 41 Corporate Park,Irvine,CA 92606 Estate Planning Attorney A trust administration is NOT a court-supervised process,yet its ultimate goal is also the transfer of property from an individual who has died (the �decedent”) to that individual�s beneficiaries who are identified in the living trust.
In the case of a small estate,or if the decedent left his assets in trusts or gifted them prior to his death,probate may not be necessary.