The creation of trusts is one of the tools for estate planning. Some trusts are revocable, and others become irrevocable after the occurrences of specific events. Estate planning allows you to make a designation of who will make medical decisions, and who will have specific powers of attorney over your finances should you not have the capacity to do so. How To Get Started With Estate Planning. For information about the importance of considering digital assets as part of your estate planning please see Estate Planning for your Digital Destiny. Same-sex couples estate planning rules changed in June 2013 with the United States Supreme Court Decision United States v. Windsor.