Sometimes it becomes necessary to create a business trust when the intended executive of a company is either impaired or otherwise unable to continue running the business. A trust is an agreement between entities which involves a set of trustees being appointed to manage the assets created by the business. For personal finance reasons, a trust can have many benefits and for business reasons, creating a trust or an offshore incorporation can allow a business to have a lighter tax load although this method is sometimes very complex and must be entered into with the assistance of an expert in incorporations.