Property in a trust is legally owned by the trustee and thus is not included in the probate estate of a trust. Revocable trusts are, therefore, often used to avoid probate. Avoiding probate is advantageous, but does not necessarily eliminate all of the problems associated with distributing a decedent's property. For example, avoiding probate does not mean avoiding estate taxes, as we will discuss later. Avoiding probate doesn't necessarily speed up the distribution of assets either, since tax returns must be prepared and filed, and income and estate taxes must be paid and settled before the remaining assets are distributed.
Probate is a state law process, controlled by state courts.
The process is intended to ensure that the Will is proven and the decedent's debts are paid before the estate is distributed. Estate and inheritance taxes are imposed by federal and state laws to produce government revenue, and for social purposes. To discourage tax avoidance, these taxes are imposed on a very broad range of assets owned or controlled by the decedent, not just the probate assets.