Wills, Insurance, and Trusts — How Do You Choose?

德益法律 遺產繼承一次搞定 遺囑、保險、信託比較As modern family structures and personal asset compositions grow increasingly diverse, effective asset management has become an essential life skill. Without proper estate planning, disputes may arise among heirs, and assets may even be frozen due to lengthy legal procedures, exposing loved ones to unnecessary risks.
This article introduces the functions and characteristics of wills, insurance, and trusts, compares their differences, and helps readers identify the estate-planning method that best suits their needs.


 

Will: A Simple and Clear Estate Distribution Tool


When discussing how to handle one's assets after death, a will is often the first tool that comes to mind. Creating a will in advance ensures that one's estate is distributed according to personal wishes and may also prevent potential disputes among family members.

  1. Definition of a Will

A will is a legal document in which the testator specifies how their assets should be managed or distributed after death. Under Civil Code Article 1189 and related regulations, common types of wills include:

  • Holographic (handwritten) wills

  • Wills written by another person (attested by witnesses)

  • Notarial wills

Some people may consider making a will taboo or uncomfortable, but given the emotional complexities among family members and the procedural challenges of estate division, preparing a will in advance is one of the most effective ways to protect family members’ rights and avoid future conflicts.

  1. Features of Wills

The greatest value of a will is that it clearly expresses the testator’s intent. Within the limits of the forced share (reserved portion), the testator may freely dispose of their property. If the distribution infringes upon a statutory heir's forced share, the heir is legally entitled to request a reduction or recovery of the affected portion.

To help ensure smooth execution, it is advisable to appoint an executor of the will—such as a lawyer or land administration agent—to handle estate distribution and other matters, including funeral arrangements or the establishment of testamentary trusts.


Insurance: The Most Immediate and Effective Source of Cash Flow


Insurance is not only a protection mechanism but also one of the fastest and most efficient methods of transferring wealth. Compared to the lengthy inheritance process, life insurance payouts are usually disbursed quickly, improving liquidity and alleviating financial pressure on surviving family members.

  1. Definition of Insurance

Insurance is a risk-management system in which an insurance company collects premiums from the policyholder and provides insurance benefits or other financial compensation to the beneficiary when an insured event occurs, thereby reducing the financial loss caused by the event.
In general, the purposes of insurance include risk diversification, reducing financial burdens, and asset planning. Because insurance payouts are typically released quickly, insurance has become a popular tool in estate and financial planning.

  1. Features of Insurance

The biggest advantage of insurance is the ability to achieve precise wealth transfer through designated beneficiaries. If a beneficiary is named, life insurance proceeds are not included in the estate and are not subject to forced-share regulations under the Civil Code.
Therefore, insurance is highly suitable for providing additional protection to certain family members—such as minor children or dependents with disabilities.


Trusts: The Most Comprehensive Asset Management and Protection System


The essence of a trust is to ensure that assets remain properly managed even when the owner is no longer able to oversee them. Among all estate-planning tools, trusts are considered the most secure, flexible, and effective for long-term asset management.

  1. Basic Concept of Trusts

A trust involves a settlor (the asset owner) transferring assets to a trustee (such as a bank or trust company) to manage on behalf of beneficiaries, according to rules set in the trust agreement.
Beneficiaries may include family members, relatives, or charitable organizations. Trustees must legally carry out the terms of the trust and may not misappropriate trust assets.
Common types of trusts include:

  • Family trusts

  • Real estate trusts

  • Insurance trusts

Trusts are ideal for people who need conditional, phased, or long-term asset management.

  1. Features of Trusts

A trust allows the settlor to freely determine how the assets may be used, when distributions should be made, and whether they should be released in a single payment or in multiple installments. Its most distinctive feature is that once assets are transferred into the trust, they are managed independently and are not affected by the personal debts of either the settlor or the beneficiaries. In addition, appointing a trust supervisor can further strengthen oversight and help prevent improper management.


Wills vs. Insurance vs. Trusts — Comparison of Three Major Estate-Planning Tools


Wills, insurance, and trusts are all common estate-planning tools, but each is suitable for different purposes and scenarios. The table below provides a simple comparison of their key differences:

Item Will Insurance Trust
Function Expresses asset distribution intentions

Provides quick cash flow upon death

Long-term asset management and rule-based distribution

Level of Asset Protection Low — vulnerable to creditor claims

Moderate — may still be subject to enforcement

High — assets transferred to trustee, shielded from creditors

Flexibility of Distribution

Generally one-time distribution

Based on policy terms and timing of insured event

Fully customizable: purpose, timing, installments, ratios

Time of Execution

After death; executed by the will’s executor

Upon insured event; paid by insurer

Effective once trust contract is established

Best-fit Scenarios

Simple asset structures

Need for fast liquidity

Complex assets, special needs, or long-term planning


There Is No Perfect Tool—Only the Right Combination


There is no such thing as a “perfect, one-size-fits-all” estate-planning solution. Whether it is expressing your intentions clearly through a will, providing immediate liquidity through insurance, or establishing a long-term and secure asset-management structure through a trust, each tool has its own unique functions and limitations. What truly matters is not choosing just one, but identifying the combination that best meets your actual needs. By starting estate planning early, you leave behind not only wealth, but also a future in which your loved ones are supported, secure, and well cared for.

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