Calculating efficiency over a period of time can identify opportunities to reorganize staffing, or add or remove employees based on the company's volume of business, and an individual employee's long-term productivity can factor into merit increases and bonuses.
While trusts avoid probate, they don't avoid taxes. A transfer from a revocable trust will be taxed the same way as a transfer made through a will. Someone who inherits money from a revocable trust receives it tax-free, but the estate might have to pay estate tax on everything that it contains before distributing it.
This structure allows you to escape estate tax at your deathâthe $5,000,000 going to the exemption trust in 2012 is offset by the $5,000,000 estate tax exemption, while the balance of your estate qualifies for the marital deduction. Thus, there is no estate tax if you die first.