Trusts, in respect of all the client profiles we have considered, are not to be regarded as being of particular relevance to any specific age group and/or status of a couple or individual. The use of a trust will be determined after analysis of the client's current position. For example the younger client will wish to ensure that the individual(s) he wishes to protect on his premature death receive the benefits without delay and in the correct proportion. For the older client the purpose of the cover may be to provide for taxes due on the estate. If the client insures to the estimated level of taxation the funds are then available to meet or mitigate the tax leaving the estate intact. This is particularly important where the bulk of the assets are illiquid.