In my last two articles for PFS I'd like to cover two issues that come across my desk these days most often. The first concerns various problems caused by either a settlor or a trustee losing capacity and this is my chosen topic this month. The second, which I will cover next month, is the various ways of dealing with the so-called loan plans (or gift and loan plans) including ways to unscramble the plans, problems with joint plans and, the most common question: how to deal with the plan when the settlor has died.