Having some type of trust-centered planning is important whenever young (or not so young) children are involved. As every parent understands, the cost and effort to raise children is tremendous. Of course, children are not self-reliant or self-supportive, so providing for their needs often becomes a central component of a parent’s estate plan. In the event of a parent’s death (or incapacity) there must be in place a means of providing for the needs of their children—such as daily maintenance, clothing, housing, health care, educational and recreational expenses. Appropriate planning often involves a revocable living trust or a testamentary trust, as each of these place a designated trustee in charge of making important financial decisions and meeting the needs of child-rearing. With a trust in place, the designated trustee can be directed (and is thus legally bound) to use trust assets for the children and within the parameters set forth by the written trust document. This type of planning protects the child by assuring that their needs are met but also protects the trust assets from misuse (or over use) by the child.