In planning for children there are two main questions that one must ask. The first question is, “Who will take care of my children’s physical needs?” This is the role of a Guardian. The second question is, “Who will be responsible for managing the children’s inheritance until they are mature enough to manage it themselves?” This is the role of a Trustee. While the roles of a guardian and a trustee are both important, they require different skills. In order to pick the right person for the right job, it is important to know the duties each performs.