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Twelve million dollars will buy a lot of Milk-Bone.

That's the value of a pet trust fund set up by the late Leona Helmsley to provide for Trouble, her fluffy, white Maltese, according to court documents made public in New York on Tuesday.

Ms. Helmsley's brother Alvin Rosenthal, who received only $10-million, will take care of the pooch and administer the fund.

Many Canadian estate lawyers were shocked by the amount of the trust, which was discussed at many firms.

"That's a lot of dough for a dog" says Ian Hull, a Toronto estates and trust lawyer.

But Mr. Hull and others say pet bequests are not merely the preserve of tax-evading rich people or eccentrics.

In Canada, setting up such trusts is becoming more popular, with some reaching the $200,000 mark.

Even that sum may seem lavish, but Mr. Hull says the practice can be "meaningful estate planning" because "for many people, the pet can be the most important thing in their day."

Bill MacRae, a Vancouver estate lawyer, attributes the phenomenon to the intensification of North American pet culture.

Those who leave money to their pets are likely to have already spent good sums of money on veterinary bills to extend the lives of their pets, he says.

"And it only makes sense if you've expended all these funds on the veterinary bills to provide for the pet in their will."

Mr. MacRae says the biggest trust he's set up was for $50,000, an amount that he says is more reasonable than it looks.

It usually covers all care costs, food, vaccinations and veterinary bills.

"If a pet was to live another 10 or 12 years, the funds can get used up very quickly," he says.

Mr. Hull has seen pet owners negotiate an arrangement for their dog to live out his life at a kennel.

Others consult animal welfare organizations like the Humane Society of Canada and the Society for the Protection of Animals to develop a plan.

The Humane Society's eight-year-old program Guardian Angels for Animals helps administer pet trust funds and helps place the animal with a new family.

If the animal goes to a guardian chosen by the owner, the Humane Society will oversee two annual veterinary checkups and monitor the pet's health and welfare - and its humane death, when the time comes.

In one recent case, Michael O'Sullivan, the chairman and CEO of the Humane Society, says he arranged for the extended care of a parrot, which could outlive its owners by 50 or 60 years.

The SPCA is working on a similar program.

"There is a demand for greater services," says Meghan Simpson, the Ontario SPCA's manager of gifts and planned giving.

In the meantime, pet owners can prearrange a "surrender fee," and share information about the pet, which will help the SPCA place them.

Making arrangements like this may prevent nasty disputes from arising, organizers say.

Mr. MacRae says he hasn't seen any disputes over pet trusts he's been involved in, because they are usually attached to fairly big estates and have not excluded any family members.

Still, he says, "the family is never as close to the pet as the deceased was."

Mr. Hull says family members may contest a will if it appears out of whack.

In Ms. Helmsley's case, two of her grandchildren received nothing from the estate; if it's not explained in the will they may have cause to challenge it in relation to the generous amount set aside for Trouble.

"You don't want to undermine your whole estate plan by looking completely frivolous in one aspect of it," Mr. Hull says.

If an amount set aside for a pet is unreasonable, this can suggest that you don't understand the nature and extent of your own assets, he says.

If someone has a modest estate of $500,000, for instance, and plans to leave Fluffy $100,000, it might set off alarm bells.

Even if the pet trust seems fail-safe, it's more of a moral than a legal obligation, says Mr. MacRae, adding that there is more leeway in administering a pet trust than, say, a child's education fund.

Mr. Hull says he advises clients against setting up pet trusts, as they can be cumbersome and expensive to administer, not to mention easy to abuse.

"The money doesn't necessarily land for the benefit of the pet; it lands for the benefit of the trustee," he says. "It's easy to hide expenses and there's not a tremendous amount of scrutiny."

So, when clients come through his door to talk about pet trusts, Mr. Hull tells them they'd be better off identifying the next owner and keeping matters out of the legal system.

"You're better off to informally arrange you affairs," he says. "But the superrich can do what they want."

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Anatomy of a will

$12-million to Trouble, Ms. Helmsley's dog.

$10-million to Alvin Rosenthal, Ms. Helmsley's brother.

$5-million each to two grandchildren, David and Walter Panzirer, as long as they visit their father's grave at least once a year.

$3-million for Helmsley mausoleum upkeep.

$100,000 to her chauffeur, Nicholas Celea.

$0 to grandson Craig Panzirer and granddaughter Meegan Panzirer, "for reasons which are known to them," Ms. Helmsley wrote.

Everything else, including cash from the sale of residences and belongings, reportedly worth billions, is to go to the Leona M. and Harry B. Helmsley Charitable Trust.

AP and Reuters