The recent death of Aretha Franklin highlights the importance of estate planning. Ms. Franklin died without a will or trust in place. Her attorney said that he constantly advised her to set up a trust. Ms. Franklin was not married at the time of her death and she is survived by four sons. Under Michigan law, her estate will be divided between her four children. While Ms. Franklin will Ms. Franklin may be the latest celebrity to die without a will but she is certainly not the only one.