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.
Because the surviving spouse does not own the property, it is not subject to estate tax. Setting up an AB trust this way keeps the portion of the surviving spouse's estate that is taxable half of what it would be without an AB trust. Imagine a joint trust with $4,000,000 in assets. Husband dies leaving all of the trust property to Wife. Because transfers between spouses are not subject to estate tax, Wife will get the full $4,000,000, tax free.