A very typical situation where you would want to establish a trust is perhaps your mother is not doing well and you are concerned about the administration of her assets and would like to avoid conservatorship proceedings. So in that event while she still has the capacity you could establish a trust and in a number of cases I recommend both mom and one of the children act as co-trustees so that if and when mom becomes incapacitated, there is already another co-trustee in place that can continue the administration of trust and be there to take care of mom with respect to her financial matters.