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.
The trust must also pay tax on any income it receives over $600, or if all its income is not passed on or distributed to beneficiaries. For example, if the trust earned $30,000 over the course of the year, and if it paid out $25,000, the IRS isn't going to turn a blind eye to that additional $5,000.