For the last two decades, employers across the country have watched pensions go the way of VHS cassettes and tube televisions. Even many state governments are now doing away with bloated pensions and instead offering self-managed 403(b) accounts that allow employees to invest their own money in retirement. The argument often says you can take control of your money, be in charge of how your money is spent, maximize growth potential, and transfer your earnings time and again throughout your career, no matter how many times you change employers. But what of the millions of Americans who have neither – no pension nor 401(k) or 403(b) options?

White House Support

Recently, the Obama administration released its plan to support a new Secure Choice Pension Initiative. This plan, which is being spearheaded by California and Illinois, promotes employees of small businesses being offered a self-managed IRA that allows for payroll deduction. Notwithstanding several concerns about employer compliance with ERISA, it sounds like states may be moving toward making this a reality, and with the White House claiming it wants to see this in place by 2017, it may be coming to a state near you soon.

Death of the Pension

Although the initiative is a good move for millions of employees at small businesses, one cannot help but wonder if this is just one more step closer to eliminating pensions. As more businesses move toward self-contribution plans, such as 401(k) and 403(b) plans, and now these auto-IRAs will add one more option for businesses. Not all that long ago workers routinely had pensions. These defined benefit plans offered a predetermined amount of monthly income that was payable for life. The amount depended on the number of years served and age at retirement. Though huge gains were not possible, the certainty and security of a pension was a large part of the incentive for labor, manufacturing, and government service.

As we see teacher pensions and large employer pensions disappearing, workers are being steered toward self-managed investments. The stock market has not really done all that well for over a decade. Therefore, one may question whether forcing people to invest in retirement accounts that grow at 2-3% rates is still a wise direction. However, for millions who have no other options, this may be the next best thing. Ultimately, it will be interesting to see whether this Initiative is successful. Elder law attorneys and estate-planning professionals will begin investigating how these auto-IRAs compare to other retirement investments and how they can be worked into overall estate planning goals.

Few things are as dreaded as probate. This is especially true for wealthier families who have large estates spread across multiple states and jurisdictions. For instance, there are quite a few people living in New York who invest in Florida retirement properties. Perhaps they rent these properties during the off-season or during the winter, just using them for small vacations. The plan is to have them paid off by retirement, sell the New York house, and retire mortgage free. But what happens when they die before retirement? Now there are homes in two states to deal with. Here are just a few considerations for those holding assets in more than one state.

Real Property in Other States

Probate laws vary from state to state. Most states share similar rules, but some are quite unique. One common rule is that probate is only required if the decedent has over a set threshold of assets. In Illinois, for instance, you do not need probate at all if the estate is worth less than $100,000. In that case, you can simply use a small estate affidavit. In New York, there is a shortcut available for those with less than $30,000. However, most jurisdictions require probate when real property – real estate – is concerned. For this reason, many people prefer to hold real estate in joint tenancy so that the property passes outside of probate directly to the co-owner. This may also be a wise idea for anyone whose only holding in another state is a home. Making a trusted adult child or a spouse a joint tenant will avoid probate.

Bank Accounts and Deposit Boxes in Other States

This should be avoided unless necessary. For one, no one needs the complication of having bank accounts scattered around the country. Gone are the days of needing “local” banks. Unless there is some overwhelming need to have a bank account where you vacation, you should consider keeping funds in your home state for simplicity. If, however, this is not an option, you can always make these out of state funds payable on death, so as to avoid having to open a probate matter in that jurisdiction. Likewise, consider putting valuables in a local safe deposit box.

Business Interests and Investments in Other States

Finally, some wealthier individuals may hold investments or business interests in other states. To the extent possible, such interests may be eligible for transfer into a trust. Those that are not might be made subsidiaries of a business located in your home state. Naturally, these questions should be directed to a local New York attorney and your accountant, if applicable.

What to do if Multi-state Probate is Unavoidable

If all else fails, a competent elder law attorney can enlist the assistance of an attorney in the other jurisdiction to open what is known as an “ancillary probate proceeding.” This allows the representative to handle affairs in the other state while probating the original matter at home. While often more costly, one should not attempt a shortcut in this area of law, because many people have found themselves in big trouble for making even the most innocent errors.

Many people wish to leave a large inheritance to their children. This is one of the greatest generational wealth-building tools in our society. However, what does one do when the next generation is less than responsible? Or, more commonly, what does one do when an adult child is mentally impaired in some way? To leave a large amount of money to such an individual would spell almost certain disaster, because much of the money could be lost in a short period of time. Likewise, an irresponsible or incompetent person could easily be taken advantage of, thereby losing the bulk of his or her inheritance. The answer for some is a spendthrift trust.

What is a spendthrift trust?

Trusts, unlike wills, offer the creator the option of controlling how money is dispersed and spent for as long as funds remain. This “eternal control” offers many individuals greater comfort and peace of mind, knowing that their heirs will be provided for in the best way possible.

A spendthrift differs in a few respects. First, it is created solely for the benefit of a person who is unable to control his or her own spending, regardless of the reason. Second, due to that inability, power is given to a trustee to decide how and when money is distributed to that person. Third, there are specific restrictions on what assets may be used to pay for the debts of the individual for whom it is established. Finally, any trust can contain a spendthrift provision or clause, thereby establishing a trust within a trust. This is often used where there are multiple heirs provided for in the trust, yet one of them requires the spendthrift provision. Let’s look closer at each of these.

Sole benefit of the heir requiring spendthrift protection

This rule simply means that funds placed in such a trust may not be used to pay for things that are not necessary for the spendthrift heir. As explained above, however, if the trust contains provisions for other heirs, this restriction would likely only apply to the particular subtrust created for the benefit of this particular heir.

Trustee’s role in protecting the spendthrift heir

A trustee is under a strict fiduciary obligation, much like the obligation an attorney has to protect client funds. Thus, the trustee must closely guard against abuse and misuse of funds. This is usually a service provided by another family member or heir, yet many families are now choosing to pay a slightly higher fee to use the services of a professional trustee or bank and trust company.

Restriction on uses and liability

Many times, an heir may go bankrupt or become financially liable for a large debt that he or she cannot pay. Creditors naturally would like to be paid, so they may attempt to collect from the trust. However, as long as the trust is properly formed and drafted, the spendthrift trust should make it clear that it may not be used to pay the debts and liabilities of the heir. This often thwarts creditors’ attempts to seize trust assets, thereby protecting the money and the heir for years to come. There are, however, exceptions that require careful and skilled legal advice. An expert attorney in the area of estate planning should be consulted to determine how best to create such a trust and whether doing so is wise given your unique circumstances.

When a child becomes an adult, it is a great day for most parents. It means less financial responsibility for their mistakes. Remember those crystal decorations that she broke when she was 12? You remember – the ones that cost you nearly $500 at the store? No doubt, raising a child is expensive. There is also the satisfaction that comes with knowing you did a good job and got them that far. Most importantly, many parents glow with pride each year as they pack their 18-year-olds in their cars and send them off to college to chase their dreams. But just because they are now legally adults, this certainly does not mean they are “adults.” We all know just how impulsive and irresponsible young adults can be, and parents should take certain precautions to ensure they still have ways to protect those children.

Make legal preparations for the possible

It is highly unlikely any 18-year-old heading off to state college is thinking about his or her powers of attorney, but this should be at the top of every parent’s list. Why? For one, when they were still minors, doctors and hospitals would just automatically give you access to health records; you could talk to doctors freely and make health decisions for them if they are unconscious. Things are different now that they have grown up. Federal HIPAA laws and state regulations say that you need written permission to do these things. Likewise, banks may not be willing to communicate with parents about an 18-year-old’s finances or accounts. For these reasons, it is highly advisable for parents to sit down with an estate-planning attorney to get these documents in place before the youngsters head off to school.

Make legal preparations for the unthinkable

While no parent wants to even consider the possibility of a child dying or becoming seriously disabled while away at college, it does happen to a lot of people every year. No one is immune to unforeseen tragedies. But what happens to that formative 529 account that Junior was using to fund his private school education? These accounts usually permit the owner to freely transfer the funds to another household member; however, it may be wise to consider who that would be. If there are no siblings, is there another family member who could benefit? These decisions should be made long before a tragedy. The same is true of life insurance policies.

An 18 or 19-year-old is very cheap to insure. Whole life insurance is a wise purchase at that age, because it is as low as it will ever be. Likewise, even an affordable term policy may be helpful in the event something should happen to the child. This will make funeral expenses less daunting at a time when money should not be an issue. Finally, if you have more than one child, you should be sure to update all beneficiary designations for your own life insurance policies, 401(k), and other similar accounts. You may wish to name several successors or create a trust to act as the beneficiary of your policies. An experienced estate-planning attorney can best advise you on which option is best for you.

Although most couples make similar wills that leave their estate to their children and other loved ones, some may have reasons why they prefer to distribute their assets differently. For instance, people who marry later in life might have children from previous marriages. In those circumstances, they may ask their estate planning attorneys to create contracts that ensure the bulk of their estate goes to their own children, as opposed to letting the surviving spouse leaving everything to his or her children instead.

These cases can get messy. Once a person dies and leaves his or her estate to a spouse, that surviving spouse is free to dispose of everything freely without concern for the deceased spouse’s wishes.

Markey v. Estate of Markey
Recently, the Indiana Supreme Court heard a case involving John Markey and his second wife, Frances. Each had adult children from previous relationships, so they executed a contract stating that after the last of them dies, the net of the estate would be divided equally between John’s son, David, and Frances’s granddaughter. The contract said that once executed, the will was not to be revoked or amended to change these provisions.

Frances breached the contract, leaving her entire estate to her children, to the exclusion of John’s children. Nine months after she died, however, David filed suit to enforce the contract. The trial court held that an action to enforce such a contract is not a probate claim that can be brought against an estate. However, the Indiana Supreme Court disagreed, finding that such actions can indeed be brought as claims against a probate estate. Nevertheless, the matter was returned to the lower court to decide the issue of whether David brought the claim in time.

The Lesson
While at first glance, creating a contract not to revoke a will may seem sound, especially if a couple gets along well, it has huge drawbacks. As with any contract, one should consider the challenges to enforcement. It is impossible for a dead person to enforce a contract. Therefore, the decedent is simply placing that burden on his or her heirs.

Consider a Trust
Since a will only determines what happens at death, it is very difficult to dictate what others will do once an estate has been distributed. On the other hand, a trust has the added benefit of allowing some control long after death. So, had the Markeys created a straightforward marital trust, they could have set everything up precisely as they agreed, given provisions for violating the terms of the trust, and even placed the responsibility of enforcement with a trust company or other third party, so as to avoid feuding among the heirs. This is yet another reason to consult a skilled estate-planning attorney in such delicate situations.

This is a continuation of last week’s discussion of virtual legacies. There was once a time that people could easily recall the phone numbers and addresses of all family members and most of their friends. We kept this information in Rolodexes or address books. Today, things have changed quite a bit. Most of us can hardly recall one or two phone numbers. Many people have a hard time remembering their own spouse’s number. After all, these telephone numbers are stored in our cellular phones and often backed up to the Cloud. E-mail addresses have become the new address, and we don’t need a book or Rolodex, because these are also securely saved in our e-mail server and often backed up to the Cloud as well. We do, however, have hundreds of user names and passwords to remember.

So how on earth would our heirs be able to access our many accounts to easily print bank statements, remove information about us, or obtain records for accountants, attorneys, funeral directors, and other people handling our final affairs. Consider all of the sites and access accounts that would simply be left unattended out their in the drift upon death.

Try this exercise
Sit down with a pen and some paper. Now try to think of every account, membership or website to which you have access. At first, just try to recall them all. You will later want to see if you can recall each username and password. If you are like most Americans, you likely have more usernames and passwords than you even know. One study suggests that 30% of Americans have more than 10 accounts to access. But this seems drastically underestimated. Here are a few reminders to help you get started:

• E-mail Accounts: Include work, personal, that junk e-mail address used for coupons.
• Online Banking Accounts: Include brokerage accounts, 529 funds, and anything else that is used to manage money.
• Social Media Accounts: This includes Facebook, LinkedIn, Twitter, Tumblr, etc.
• Professional Sites: Consider bar associations, licensing authorities, certification agencies, government sites, and any other access used to maintain your professional credentials. Don’t forget to include sites that offer continuing education.
• Work-related Sites • Dating Sites: Don’t forget to count them.
• School Sites: Many school systems now allow parents access to grades.
• Merchant Accounts: eBay,, Pintrist, Groupon, Yelp, and PayPal.
• Apple ID’s and Cloud Accounts • Credit Card Companies • Utility Companies • Student Loans • Charity Organizations • Church Groups • Cell Phone Companies • Insurance Companies: Life, Health, Auto • Vehicle Payment Sites • Even Netflix and Frequent Flier Accounts
What to do with this data
As you can see, Americans have a lot of accounts to manage. Some people even choose to create a master password system to allow them unified login ability. But this comes with certain drawbacks. Others actually write down all the usernames and passwords and try to put it in a secure place or in a secured, locked Word document. Whatever the case, 10 accounts seems low given the wide range of accounts that Americans have access to and use regularly.

Once you’ve accumulated all the data, you should write this down and include a brief letter of instruction to the personal representative you chose in your will (or the trustee of your trust). In this letter, you will want to instruct that person to either close or manage the accounts. You may want to close all but a few. You may want to establish legacy accounts on social media. Or perhaps you will want an heir to take over a brokerage account. It is much easier if they already have access without having to make dozens of phone calls to tech support.

Ultimately, your legacy now includes a lot more than it used to. Even things we never think of, like our AAA account, have some form of membership login that could make it easier for heirs to pass on benefits or obtain cash rewards or simply clean up affairs after we pass away.

Today, everything is online. People build complex virtual realities through social media, professional and personal websites, and even dating sites. We date online, buy groceries online, sell everything from books to brake pads online, and we even register stars online. So, naturally when we die, there is a lot of personal information about us still available on the Web. After all, the Internet does not come to a screeching halt just because one person passes away. Some have even asked attorneys if they can leave their virtual reality to a loved one. In some ways, the answer may be yes.

But one might ask, what becomes of all that information? What if we own a business or have a public brand, such as a celebrity or business owner? Believe it or not, there are several interesting ways that people can preserve their virtual presence after death and even leave certain intangible benefits found uniquely in the virtual world.

Facebook Legacy Accounts

According to the most recent Census, there are currently about 321,230,000 people living in the U.S. Facebook has 350,000,000 users. That’s right, there are more members than the entire population of America. So, it is safe to say that Facebook has become an almost ubiquitous way to communicate in the modern world. It is used personally and professionally to keep in touch, to promote bands and businesses, and to organize events and causes. However, people die. And when a Facebook user dies, there used to be no options for closing the account. These accounts would sort of languish in the World Wide Web like stray electronic tumbleweeds. Fortunately, Facebook developed a way for family and friends to either close an account or keep it active as a “Legacy Account.”

A legacy account, as they are called, allows a memorial site to remain active for a deceased user, so that family and friends may occasionally pay respects via Facebook, leave kind words for family, and even leave virtual flowers and other gifts. Some people have used these accounts to set up “Fund Me” accounts and other forms of fundraising activities for family and children of deceased users. Setting up a legacy account is very simple, but the user must enable this feature while still living.

Other Social Media

Although sites like LinkedIn and Twitter have not yet embraced the idea of a legacy account, loved ones certainly can close these accounts. Neither site permits family and friends to “access” accounts. Instead, you must request that a deceased person’s account be closed permanently and provide certain information to verify the death. But this is really just a technicality for the tech-savvy estate planner. One way around this is to document your user login information and password. You can simply put them, along with any other key user names and passwords, in a letter to your chosen personal representative. Place that letter in a safe deposit box at your local bank along with your will and other final planning documents. Tell your representative which bank you are using and inform the bank to let that person have access upon presentation of your death certificate. Then your representative can carry out any wishes you may have for your social media sites.

Of course, one should consult an estate planning attorney to determine whether any of the proposed actions could have a negative impact on the proposed estate plan or likelihood of potential litigation. For instance, if a legacy page could be misused by an unscrupulous heir to defraud or embezzle, or if inappropriate posts could lead to will contests or probate litigation, an attorney may advise against it. Nevertheless, everyday deceased people are speaking from the grave on social media, and in many ways though no longer with us in body, they are alive and well in virtual spirit.

In this tight economy, people are always looking for value. Budget options are popping up in every industry, from substandard tires to refurbished televisions. Some even view legal services this way. Let’s face it; folks do not want to pay top dollar for a product they will never use. This is the plight of estate planning. The one who pays for a will or trust will never personally use it. Instead, that individual’s children will be using it to ensure things go right later. Even tools like powers of attorney are created many years before their intended use. Much like passive investing in a 401(k), these are purchases that may not truly prove their value for decades. Naturally, many are turning to low cost DIY form providers, and worse yet, office supply stores, in order to create their estate plan.

While the Internet is full of attorneys and other experts who strongly oppose these DIY options, you may be surprised how many lawyers love Legal Zoom and its kindred. Here are 3 big reasons why experienced attorneys love DIY estate plans.

Litigation is far more expensive than skilled estate planning

Nothing can tear apart a family like divorce and estate litigation. Estate litigation can be particularly nasty, because it generally involves siblings fighting rather than spouses. Whether it is a fight over the validity of a will or trust or a dispute over who should act as a guardian, families routinely become immersed in court battles over things that can be easily avoided through careful planning.

In a will contest, someone who would normally be entitled to inherit from a deceased person comes forward and challenges the authenticity or validity of the will. It is very common to see wills that have generic provisions that sound good to the untrained eye, but upon a court’s inspection fall short of validity.

For instance, some wills may include a clause indicating how final distribution of assets should be made, which, when applied as written, can result in unnecessary tax consequences. Similarly, without a skilled attorney present, many people fail to name successor executors or fail to consider other beneficiary designations, such as where life insurance is going or who gets 401(k) funds in the event of death. Further, powers of attorney may not automatically grant agents the authority to make changes to the estate plan that would be helpful to protect assets in the event of long-term care. Therefore, many people find themselves embroiled in costly litigation for years, due to ambiguities contained in generic planning documents.

2. People who use DIY wills, trusts, and powers of attorney will usually need help fixing mistakes
Just as with litigation, if powers of attorney are poorly drafted for one spouse, it may result in having to make large changes to the other spouse’s estate plan in order to preserve assets. And families who use generic DIY trusts often do not understand the proper way to fund the trust. Therefore, they must still come to an elder law attorney to figure out how to use and administer the trust during their lifetime. This usually results in a complete re-writing of the trust and a host of other corrections that may be more expensive than if they had simply gone to the attorney first.

3. An attorney’s value goes up as a client sees just how much goes into the estate plan
When families have to sit down with an elder law attorney, many are astounded at the complexity of making these careful and informed choices. By seeing the many ways their generic DIY options were insufficient, families immediately begin to see the tremendous value of seeking competent legal assistance.

So, when it comes to one’s final wishes, it is a decision far too important to leave to a box on the office supply store shelf. Nevertheless, using these low cost resources only drives up the cost of attorney fees later when litigation ensues. In that regard, these DIY resources indeed are sometimes more beneficial to the attorneys than the clients.

Attorneys strongly advise gay and lesbian clients to prepare their estate plans, because the law generally would not offer many of the same protections as it does heterosexual couples. But following the recent Supreme Court decision in Obergefell v. Hodges, striking down the Defense of Marriage Act (DOMA), misinformation abounds, especially on the Internet, regarding whether LGBT seniors should bother considering estate planning now that marriage is an option for all. The short answer is a resounding yes.

Here are just a few benefits of estate planning that elderly LGBT clients can and should take advantage of, regardless of their marital status.

Wills & Trusts

For many years, estate planning attorneys were careful to explain worst-case scenarios for gay and lesbian couples. If one partner dies without a will or a trust, the “intestacy” laws of that state would control who in the decedent’s bloodline is entitled to inherit. These are incredibly strict rules with no wiggle room. If a couple is not married, the surviving partner will have no interest in the estate. Without a will or trust, same-sex couples may bury a beloved partner of many years only to find the entire estate must pass to adult children or other blood relatives. At times, these relatives may be the same people who completely estranged themselves from the decedent many years earlier.

Following the recent Supreme Court decision, marriage between same-sex couples is legal in all 50 states. Therefore, without a will or trust, a spouse’s basic right to inherit is likely protected. However, unlike their heterosexual contemporaries, LGBT couples may have lived with social stigma for years or even been ostracized by their own families. Default rules in some states provide that a surviving spouse and surviving children split the estate.

Therefore, without proper planning, people may unintentionally allow those who have long been estranged to inherit assets intended for a spouse, despite being legally married.

Likewise, until actually married, a partner is not considered an heir. No one wants to be forced into marriage before he or she is ready. Therefore, all the same cautions apply. Since we simply never know when we will die, it is best to plan for the future without relying on the anticipation of marriage. Having a will or a trust allows you to dispose of assets at death and direct them to people you love. Finally, spouses in most states cannot be completely disinherited by a will; instead, they have a right to take an elective share. This means there is a default amount that a spouse can claim from the estate even if the deceased spouse specifically said otherwise in the will. Trusts are more flexible in this regard.

Powers of Attorney

Many same-sex seniors have developed strong ties to “chosen families.” These are the people chosen to replace strong family bonds that were either lost due to social stigmas or family members being unwilling to accept their lifestyle. For this reason, some older adults who are now permitted to marry their long-time partners may overlook the fact that even once married, those same family members are likely to still harbor negative feelings.

There are plenty of horror stories involving heterosexual couples that failed to create adequate powers of attorney. Without advanced directives, a person may have specific end-of-life wishes that his or her spouse wants to honor. Nevertheless, parents, adult children, and other family members may not agree with those wishes. Only time will tell if hospitals and health care providers will automatically and uniformly defer to the instructions of same-sex spouse. Powers of attorney make clear one’s intentions and let the world know who is in charge of those difficult decisions, regardless of whether married, single, same-sex or not.

The law is always changing

With 15 Republican and 5 Democratic Presidential candidates already in the race for the 2016 election, there is no telling which way the tide will swing for LGBT marriage equality. Some candidates and state officials are already opining ways to either skirt the Supreme Court’s decision or outright disobey it.

Recently, the Atlantic reported on comments by Republicans Ted Cruz and Mike Huckabee, who both separately implied that states, government officials and those opposed to the ruling simply do not have to comply. While legal scholars can certainly debate that issue, these sentiments highlight that the fight is far from over for marriage equality.

As such, elderly LGBT couples, whether married or not, should take steps to prepare their estates and ensure that their individual wishes are carried out, regardless of how laws may develop in the future. This can be as simple as scheduling a consultation with a skilled elder law attorney to discuss the options. After all, marriage alone is not sufficient estate planning.

It seems estate-planning attorneys are often asked to help clients avoid probate. In fact, this is typically one of the first questions people ask in a consultation. There are likely many reasons why people are so focused on probate avoidance, not the least of which is probably a wide misunderstanding of the process. Perhaps family members have told horror stories of oppressive attorney fees or family feuds that destroyed close relationships. Nevertheless, probate is not a dirty word. While probate is a perfectly useful process for disposing of a person’s estate, there are a few points to consider.

A last will and testament does not necessarily avoid probate

Many people mistakenly believe that having a will means not having to go through probate. This is not always the case. While every state has different rules, New York only requires probate if a person dies with more than $30,000 of probate assets. Not every asset is subject to probate. For instance, joint accounts, properties held in joint tenancy, life insurance accounts, 401(k) accounts, generally any asset that has a beneficiary designation, and assets held in trusts are not included in the probate estate. The will simply tells the probate court what the decedent wanted. It also usually waives an executor’s bond requirement and provides a more streamlined method of moving through the process.

Probate can provide certainty regarding debts

Imagine your elderly parent died with tens of thousands in consumer debt. You liquidate all his assets and distribute them equally among your siblings. Everyone is happy and life moves on – for you, not necessarily the creditors. Once they find out their debtor has died, they may come looking for their money. If so, it is common for creditors to open a probate estate and sue the heirs for reimbursement of the debts. After all, the decedent’s debts must be paid before any money is distributed to heirs.

Probate avoids this by providing a clear and strict limitation on collections against the estate. While every state’s rules are different, in New York creditors have 7 months from the date the representative is appointed to make a claim for a debt. The estate must notify known creditors and should also provide a form of public notice to unknown creditors through the local newspaper. If after 7 months, creditors do not file claims, they are forever barred. This provides certainty that once money is distributed to the heirs, there will be no further collections or payments required.

Probate may be required to pursue personal injury actions

Sometimes a person dies due to negligence, and a personal injury attorney will begin the process of filing a lawsuit. Depending on the type of lawsuit, a probate estate may have to be opened in order to get the proper authority to file the lawsuit. This may be the case even if the decedent died with no money at all. Therefore, there are occasions when probate is used not to distribute assets, but rather to gain authority to take some action on behalf of the decedent. Attorneys also sometimes use probate to resolve differences between heirs or gain authority to wind up businesses where there is no direction provided to heirs. Therefore, probate has many functions and can be a necessary part of a person’s final affairs.

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