An estate tax can take a considerable bite out of an estate, and reducing that threat is one aspect of estate planning.
However, even if the estate tax is repealed, trusts will remain valuable tools of estate planning, according to Elder Law Answers in "Are Trusts Still Useful If the Estate Tax Is Repealed?"
Among other things, revocable trusts do not have to go through the probate process, which can be expensive and time-consuming, depending on the State in which you live.
Trusts can also be used to pass your assets to beneficiaries in a controlled way and only after certain conditions are met. Trusts are an extremely versatile estate planning tool and can provide numerous benefits regardless of whether there is an estate tax.
Reference: Elder Law Answers (June 30, 2017) "Are Trusts Still Useful If the Estate Tax Is Repealed?"