A living trust or what is also called a revocable inter-vivos trust is an estate planning tool that is widely used in other states. The probate laws of other states vary considerably from the Texas Probate Code. Some states impose procedural requirements for probate that are highly technical, produce high legal fees and take years for completion. However, the procedure in Texas is much simpler. This procedure is called “independent administration.” All it takes to get an independent administration in Texas is proper wording and execution of a will. If there are no estate taxes this process can take as little as three months. In most cases, the costs of creating a living trust are equivalent to an independent administration. Therefore, in my opinion, it is much easier and more efficient to make a will in Texas unless there is a specific need for a living trust.