One of the most important decisions clients must make as part of their estate planning is who will act for them when they can no longer act for themselves. The inability to act most often occurs because of death, but, it can also, of course, occur because of an incapacity. Upon death, the choice of fiduciary involves the roles of executor for an estate, trustee for a trust, or guardian for a minor child, while incapacity during life generally would only involve agency to address health care decisions and address financial matters. In both instances, if the client is already serving in a fiduciary role for someone else, it might also involve deciding who should be the client's successor.