Self-funded Trusts vs. no trust

[justasking]

What are your opinions on having a trust vs. not having a trust? Is there more tax advantages to having a trust, is it better for a fiduciary to have a trust?

[Flyboyjohn]

My opinion- no trust ever, creates unnecessary complexities, liability and expense (CPA audit).

Only possible exception- if significant pre-funding of deductible contributions desired (subject to 419 limitations).

Scary thing I see too often is unfunded health plans (no trust) filing a Schedule H to report the "plan" bank account and paying a CPA to "audit" the bank account.