A MATTER OF TRUST

If you're thinking about setting upa trust to distribute your assets toyour heirs, it pays to think about howa trust can affect family relationships.One of the main questions isequity—but leaving equal shares toeach of your heirs isn't always theright answer. Another sticking pointis distribution; many trusts hang onto principal and dole out only theinterest and dividend income frominvestments, often leaving a survivingspouse in a fiscal bind. Survivors mayalso cross swords with the trustee youchoose. To help sort through theissues, find a good estate lawyer. Atthe American College of Trust andEstate Counsel (www.actec.org), youcan search through its membershiplists by state, city, zip code, or name.