In trust law, a letter of wishes is a tool used by a settlor when setting up a trust, to pass along information to the trustees. A letter of wishes usually contains instructions or extra information for the trustees. The trustees are not legally bound to follow a letter of wishes, but it is guidance that they must take into account and in practice it is usually followed.^[1] It is mainly used because it is easy to change, unlike amending a will or trust deed, and will remain private among the trustees.