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.
That's because most trusts are structured to make distributions simple and predictable. For instance, many trusts are set up to pay all the income the trust generates to a particular beneficiary. In that situation, the most common tax result is that all taxable income gets carried out of the trust to the beneficiary.