A letter of wishes is a document provided by the settlor of a trust, in which s/he more explicitly describes his or her wishes regarding the administration of the trust. Such wishes often include, but are not limited to, instructions regarding distributions, timing of distributions, the deletion or subsititon of beneficiaries, names of professional service providers for investment consultation and others. Though trustees administer trusts at their discretion, and are not legally bound by the settlor’s letter of wishes, it is common practice for trustees to observe the wishes and follow through with the desires expressed in such instructions, because this furthers the aim of maintaining the purpose for which the trust was created, and achieving the benefits to the beneficiaries the settlor originally desired.