It is difficult to estimate with certainty how much it will cost to settle one's estates or how quickly expenses and taxes must be paid. Insufficiency of cash can be created by a number of expenses, such as: federal and state taxes, probate or trust administration costs and attorneys' fees, creditors' claims, payments of debts, loans and encumbrances, etc. Consider adequate life insurance planning to ensure your trust will not be real estate-rich and cash poor, which may force the fire-sale of a valuable piece of real estate which you really intended to keep in the family, to generate much needed cash to pay for expenses of administration.