 This is the Agricultural Law and Tax Report. I'm Roger McCowan. A trust can be a useful and maybe even an essential part of an estate plan. But it's important to avoid the common mistakes associated with trusts. I'll be back in a moment with the details. Buying and selling farm, construction, and fleet equipment has never been easier than it is with Purple Wave Auction. A global marketplace free of reserves and hidden fees. It's the place to go to buy or sell heavy equipment. Get started today. PurpleWave.com.