Index
Numerics
- 100 percent joint and survivor option, 125
A
- AARP, 137, 146, 351
- A-B trusts (bypass trusts; credit shelter trusts), 316
- AccuQuote, 24
- activities of daily living (ADL), 142, 144, 149, 154, 158, 165, 235
- actuarially sound, 240
- Administration for Community Living (ACL), 354
- administrators. See executors
- adult day care, 147, 150–151, 154
- Affordable Care Act (Obamacare), 138
- agents (attorneys in fact), 286–288
- aging in place, 343–344
- Aging Life Care Professionals, 354
- Aging with Dignity, 288, 291
- Aircraft Owners and Pilots Association, 16
- alcohol, 29
- A.M. Best Company, 155
- American Association for Long-Term Care Insurance (AALTCI), 146
- annual gift tax exclusion, 274, 309–310
- annuities, 115–120
- annuitizing, 118–120
- charitable gift annuities, 315
- deferred annuities, 198
- defined, 116
- estate planning, 305
- fixed annuities, 118–119
- fixed indexed annuities, 118–119
- lifetime annuities with period certain, 119
- lifetime income annuities, 119–120, 240, 250–251
- longevity annuities, 120
- long-term care insurance, 158
- Medicaid asset limits, 240
- Medicaid planning strategies, 250–251
- minimizing distributions, 197
- naming beneficiaries for, 291–292
- qualified longevity annuity contracts, 120
- types of, 118
- variable annuities, 118–119
- when to consider, 116
- annuity options, 83
- antioxidants, 30
- appreciation, 57
- arrhythmias, 29–30
- asset allocation, 46, 61, 112–115
- assets
- determining how much life insurance you need, 19
- estate planning, 260–261, 270, 273, 284, 303–306
- Medicaid asset limits, 238–246
- retirement plan calculations, 46–47
- assisted living, 134, 142–143, 145–146
B
C
- calcium, 33
- capital gains
- capital losses, 198–199, 311–312
- caregiving, 95, 353–358
- caregiver agreements, 356–357
- determining how much life insurance you need, 19
- getting their affairs in order, 355
- housing options, 355–356
- investing in their health, 355
- investing in your family, 357
- investing in your health, 358
- medical care options, 355–356
- professional help, 354
- separate living spaces, 357
- shared experiences, 354
- cash flow statements (income statements), 261
- cash-value coverage (whole life insurance), 22–23
- CCRCs (continuing care retirement communities), 134, 143
- certificates of deposit, 55
- charitable contribution deduction, 86, 273, 313–314
- charitable gift annuities, 315
- charitable giving, 268, 272
- charitable lead trusts (CLTs), 330
- charitable remainder trusts (CRTs), 329–330
- children and grandchildren, 45. See also estate planning; life insurance
- cholesterol, 29
- clothing expenses, 107–108
- CLTs (charitable lead trusts), 330
- cognitive impairment, 155
- COLA (cost-of-living allowance), 121–122
- college expenses, 19
- communication expenses, 105–106
- community associations, 134
- contingent beneficiaries, 324
- continuing care retirement communities (CCRCs), 134, 143
- corporations, 193
- cost-of-living allowance (COLA), 121–122
- COVID-19 pandemic, 7, 29, 56, 96, 112, 114
- credit shelter trusts (bypass trusts; A-B trusts), 316
- CRTs (charitable remainder trusts), 329–330
- Crummey power, 310, 334
- crunches, 31
- currency values, 58
- current income, 55, 57
D
- daily benefit, 150–151
- dark chocolate, 29
- Database of State Incentives for Renewables & Efficiency, 105
- deferred annuities, 158, 198
- deferred income annuities (longevity annuities), 120
- Deficit Reduction Act of 2005, 240
- defined benefit plans. See pensions
- disability insurance, 13, 24–27
- amount to buy, 26
- benefit period, 27
- cost-of-living adjustments, 27
- defined, 24
- employer-based, 27
- expenses management, 109
- high deductible/waiting period, 27
- noncancelable and guaranteed renewable clause, 26
- “own occupation” definition of disability, 26
- professional associations, 27
- residual benefits, 27
- where to buy, 27
- why people don’t buy, 24–25
- why you should buy, 25
- discretionary trusts, 328
- diversification, 61
- do not hospitalize (DNH) orders, 288–289
- do not resuscitate (DNR) orders, 289–290
- Dow Jones Industrial Average, 63
- durable powers of attorney (POAs), 286
- dynasty trusts, 333–334
E
- earned income penalties, 188–195
- emergency reserve fund, 55, 61, 67
- Employee Benefit Research Institute, 35
- Employee Retirement Income Security Act of 1974 (ERISA), 44, 125
- employer-based, 20–21
- employment
- energy audits, 105
- entertainment expenses, 108
- ERISA (Employee Retirement Income Security Act of 1974), 44, 125
- estate planners, 261–265, 267, 271–272, 274, 276–278
- estate planning, 13, 259–278
- defined, 260
- earmarking funds for beneficiaries, 49
- estate taxes, 272–275, 299–321
- avoiding procrastination, 339
- calculating, 300–302
- charitable contribution deduction, 313–314
- federal, 272–274
- generation-skipping transfer tax, 302, 321
- lifetime estate tax credit, 301
- marital deduction, 312–313
- portability of the lifetime exemption, 313–314
- recent changes to, 300
- reducing, 302–303
- state, 274–275, 303
- unified estate and gift tax credit, 302
- family estate strategies, 315–319
- financial powers of attorney, 285–288
- life insurance, 319–321
- medical documents, 288–291
- steps in process of, 260–262
- strategies for, 263–267
- trusts, 323–334
- beneficiaries, 324
- charitable lead trusts, 330
- charitable remainder trusts, 329–330
- discretionary trusts, 328
- dynasty trusts, 333–334
- grantor retained annuity trusts, 331–332
- grantor retained income trusts, 331–332
- grantors, 324
- income trusts, 327
- irrevocable trusts, 326
- life insurance trusts, 334
- living trusts, 325–326
- nondiscretionary trusts, 328
- postmortem trusts, 326
- qualified personal residence trusts, 331
- retained income trusts, 330
- revocable trusts, 326
- special needs trusts, 332–333
- total return trusts, 327
- trust agreements, 325
- trustees, 324
- wills, 279–285
- avoiding duplicate fees, 282–283
- debts, 282
- defined, 279
- dividing personal property, 283
- excluding someone, 284–285
- importance of, 279–280
- limits of, 284
- restrictions and penalties, 285
- simultaneous death clause, 282
- specific-dollar bequests, 280–281
- taxes, 281–282
- in terrorem clause, 285
- testators, 279
- estate recovery, 245–246
- excess liability (umbrella) insurance coverage, 109
- exchange-traded funds (ETFs), 64–66, 71–72
- executors (administrators)
- exempt income, 193–194
- exercise, 30–31
- expenses management, 102–109
- children and grandchildren, 109
- clothing, 107–108
- communication, 105–106
- entertainment, 108
- food, 106–107
- healthcare, 108–109
- housing, 104–105
- inflation, 102
- insurance, 109
- nonfinancial assets, 271
- optimism, 102
- personal care, 107
- savings, 102
- taxes, 103
- transportation, 106–107
- travel, 108
- utilities, 105–106
- extra-virgin olive oil, 29
F
- falling, fear of, 30
- fiber, 31–32
- Fidelity Couples Retirement Study, 342
- Fidelity Freedom funds, 70
- fiduciaries, 324
- Fields, W.C., 264
- financial crisis of 2008-09, 56
- financial powers of attorney (POAs), 285–288
- fish, 29
- Fitch IBCA, 155
- Five Wishes, 291
- fixed annuities, 118–119
- fixed indexed annuities, 118–119
- fixed payments, 119
- flavonoids, 29–30
- food expenses, 106–107
G
- garlic, 30
- generation-skipping transfer tax (GSTT), 302, 321
- Genworth, 146, 148
- going public, 63
- grantor retained annuity trusts (GRATs), 331–332
- grantor retained income trusts (GRITs), 331–332
- grantors, 324
- gross estate, 273, 301–302, 304–306
- group homes, 143
- growth investments, 57
- GSTT (generation-skipping transfer tax), 302, 321
H
- hardship exception, 245
- health
- Health and Retirement Study, 348
- Health Insurance Portability and Accountability Act of 1996 (HIPAA), 290–291
- health maintenance organizations (HMOs), 216–217
- healthcare powers of attorney (POAs), 290
- healthcare proxies, 290
- heart health, 29–30
- HECMs. See reverse mortgages
- HIPAA (Health Insurance Portability and Accountability Act of 1996), 290–291
- HMOs (health maintenance organizations), 216–217
- home care, 142, 145–146, 154–155
- home equity, 43–44
- selling home, 43
- home equity conversion mortgages. See reverse mortgages
- housing, 129–139. See also home equity
- hydration, 31
I
- IADL (instrumental activities of daily living), 235
- Idealist, 352
- immediate annuities (lifetime income annuities), 119–120, 240, 250–251
- incentive trusts, 269–270
- incidents of ownership, 304, 334
- income beneficiaries, 324
- income deferral, 192–193
- income investments, 55, 57
- income statements (cash flow statements), 261
- income trusts, 327
- Income-Related Monthly Adjustment Amount (IRMAA), 80, 213
- independent living, 133, 142
- index funds, 70–71
- Individual Retirement Arrangements (IRAs), 81–82
- beneficiaries of, 86–87
- charitable contribution deduction, 86, 315
- contribution limits, 81
- establishing, 81
- minimizing distributions, 197
- naming beneficiaries for, 292–294
- inflation
- inheritance tax, 274–275. See also estate planning
- Inquiry, 144
- instrumental activities of daily living (IADL), 235
- Investing For Dummies (Tyson), 66, 69, 81
- investments, 53–73, 111–127. See also names of specific types of investments
- annuities, 115–120
- annuitizing, 118–120
- charitable gift annuities, 315
- deferred annuities, 158, 198
- defined, 116
- fixed annuities, 118–119
- fixed indexed annuities, 118–119
- lifetime annuities with period certain, 119
- lifetime income annuities, 119–120, 240, 250–251
- longevity annuities, 120
- qualified longevity annuity contracts, 120
- types of, 118
- variable annuities, 118–119
- when to consider, 116
- comparing, 66–68
- currency values and, 58
- defined, 54
- diversification, 61
- economic issues and, 58
- inflation and, 57
- investment income, 112–113
- portfolio management, 68–73
- annuities, 115–120
- IRAs. See Individual Retirement Arrangements
- IRMAA (Income-Related Monthly Adjustment Amount), 80, 213
- irrevocable annuities, 240
- irrevocable trusts, 248–249, 326
- iShares Core U.S. Bond Aggregate (AGG), 71
- iShares MSCI EAFE Index (EFA), 72
- iShares Russell 1000 Index (IWB), 72
- iShares Russell 1000 Value Index (IWD), 72
- iShares Russell 2000 Index (IWM), 72
- iShares Russell 2000 Value Index (IWN), 72
J
K
- Kaiser Family Foundation, 210
L
- lending investments, 62
- life estates, 247–248
- life expectancy
- life insurance, 18–24
- assessing current coverage, 20
- life insurance trusts, 334
- lifetime annuities with period certain, 119
- lifetime gifts, 261, 268, 274, 308
- lifetime income annuities (immediate annuities), 119–120, 240, 250–251
- like-kind, 1031Starker exchanges, 139
- Liu, Songqi, 348
- living trusts (revocable living trusts; revocable inter vivos trusts), 296–298, 325–326
- living wills, 288–289
- longevity annuities (deferred income annuities), 120
- long-term care insurance (LTCI), 141–169
- combining with self-insurance, 169
- employer-sponsored and group coverage, 167–168
- group coverage, 167
- hybrid insurance policies, 148, 157–160
- long-term care (LTC), 142–148. See also Medicaid
- long-term care riders, 158–159
- long-term disability (LTD) insurance. See disability insurance
- look-back rule, 242–243
- LTC. See long-term care
- LTCI. See long-term care insurance
- LTD (long-term disability) insurance. See disability insurance
- Luntz, Frank, 96
M
- Madoff, Bernard, 11
- MAGI (modified adjusted gross income), 195–199, 213–214, 221
- magnesium, 30
- maintenance monthly needs allowance, 237
- marital deduction, 273, 312–313
- marital deduction trusts, 317–318
- McKinsey & Co., 341
- means-testing, 201
- Medicaid, 233–255
- asset limits, 238–246
- income limits, 236–238
- medical care directives, 288
- medical documents, 288–291
- medical insurance, 10
- medical savings accounts (MSAs), 216–217
- Medicare, 203–232
- changing plans, 230
- employment transitions, 231–232
- enrollment deadlines, 204–205
- long-term care insurance, 148
- Medicaid and
- Part B, 210–215
- Part C (Medicare Advantage), 215–219
- Part D (prescription drug coverage), 219–225
- authorization, 223
- buying by phone, 219
- catastrophic coverage, 223
- coinsurance, 221
- copayments, 221
- creditable coverage, 225
- deductibles, 221
- defined, 203
- doughnut hole (coverage gap), 221–222
- enrolling, 224–225
- enrollment deadline, 205
- formulary, 223
- inpatient care, 224
- mail order only, 224
- national base premium amount, 225
- pharmacy restrictions, 224
- premiums, 220–221
- quantity limits, 224
- researching plans, 220–224
- step therapy, 223
- Medicare & You, 211
- memory care, 143
- Miller trusts, 238
- modified adjusted gross income (MAGI), 195–199, 213–214, 221
- money market funds
- Monte Carlo simulations, 49
- monthly personal needs allowance, 238
- Moody’s Investor Service, Inc, 155
- Mortgage Management For Dummies (Tyson and Griswold), 138
- moving, 129–139
- advantages of, 130–131
- assisted living, 134
- community associations, 134
- continuing care retirement communities, 134
- disadvantages of, 131
- downsizing, 132
- independent living, 133
- Medicare and moving overseas, 232
- near family, 133–134
- near healthcare, 133–134
- nursing homes, 134
- retirement communities, 132–133
- MSAs (medical savings accounts), 216–217
- MSCI Emerging Market Index, 71
- MSCI Europe Index, 71
- MSCI Pacific Index, 71
- MSCI U.S. Broad Market Index, 71
- municipal bonds, 58
- mutual funds, 64–66
N
O
- omega-3 fatty acids, 29
- 100 percent joint and survivor option, 125
- online resources
- AARP, 137, 351
- AccuQuote, 24
- Administration for Community Living, 354
- Aging Life Care Professionals, 354
- Aging with Dignity, 288, 291
- author’s website, 2, 31, 272, 300
- Cheat Sheet (companion to book), 4
- Database of State Incentives for Renewables & Efficiency, 105
- Fidelity Freedom funds, 70
- Genworth, 146
- Idealist, 352
- IRS, 89, 196
- Medicaid, 233, 255
- Medicare, 203, 211, 218
- National Association of Estate Planners and Councils, 277
- National Reverse Mortgage Lenders Association, 137–138
- Nolo Press, 276–277
- ReliaQuote, 24
- Retirement Watch, 272, 300
- reverse mortgages, 137–138
- SCORE, 352
- Social Security, 21, 40, 42, 176–177, 189, 194, 200
- T. Rowe Price Retirement funds, 70
- T. Rowe Price Retirement Income Calculator, 46
- Term4Sale, 24
- U.S. Department of Housing and Urban Development, 105
- USAA, 24
- Vanguard Target Retirement funds, 70
- VolunteerMatch, 51, 352
- opportunity cost, 73
- ownership investments, 62
- Oz, Mehmet, 29
P
- paper losses, 198–199, 311
- Pension Benefit Guaranty Corporation (PBGC), 44, 123–125
- Pension Protection Act of 2006, 157
- pensions (defined benefit plans), 42, 121–126
- period certain, 119
- PFFS (private fee-for-service) plans, 216
- POAs. See financial powers of attorney; healthcare powers of attorney
- portability of the lifetime exemption, 313–314
- portfolio management, 68–73
- postmortem trusts, 326
- power of appointment, 305–306
- powers of attorney. See financial powers of attorney; healthcare powers of attorney
- precious metals, 57
- preferred provider organizations (PPOs), 216–217
- present interest, 310
- price-earnings ratio, 63
- primary beneficiaries, 324
- private fee-for-service (PFFS) plans, 216
- Private Wealth magazine, 262
- probate, 294–298
- profit-sharing plans, 89
Q
R
- Rapp, Nicolas, 146
- Real Estate Investing For Dummies (Tyson and Griswold), 139
- real estate investment
- ReliaQuote, 24
- religious nonmedical healthcare institutions, 206
- remainder beneficiaries, 240, 324
- remainder owner, 247
- remaindermen, 247
- replacement ratio, 201
- required minimum distributions (RMDs), 87–89, 103
- residuary estate, 281–282
- retained income trusts, 330
- retirement. See investments; pensions; retirement accounts; retirement planning; Social Security
- retirement accounts, 13, 75–89. See also names of specific types of accounts
- beneficiaries, 85–87
- contributions matched by employer, 78
- employer-sponsored, 79, 81
- establishing, 81
- handling during employment transitions, 9
- income deferral, 192–193
- IRAs, 81–82
- reducing taxes on contributions to, 58
- required minimum distributions, 87–89, 103
- restrictions and penalties, 78–79
- rolling over, 82–85
- transferring, 81
- retirement communities, 132–133
- retirement planning, 7–16, 35–46, 93–109
- common mistakes, 337–345
- belief you’ll retire when expected, 340
- expectation that most medical expenses will be covered, 344
- expecting to age in place, 343–344
- lack of coordination with spouse, 342–343
- lack of financial plan, 338
- lack of nonfinancial planning, 341–342
- miscalculation of inflation, 340
- missing Medicare enrollment, 345
- procrastination, 338–339
- underestimation of life expectancy, 339–340
- components of, 39
- deciding when to retire, 36
- determining how much you can spend per year, 10
- determining how much you need, 37–39
- focus groups, 37
- identifying long-term planning issues, 9–13
- choosing from employer’s pension options, 9
- considering additional medical insurance, 10
- considering life insurance, 11–12
- considering reverse mortgages, 10
- deciding when to collect Social Security, 10
- determining whether you can afford to retire, 10
- developing estate plans, 13
- handling retirement money during employment transitions, 9
- nonfinancial matters, 49–51
- common mistakes, 337–345
- Retirement Watch, 272, 300
- reverse mortgages (home equity conversion mortgages [HECMs]), 43, 135
- revocable inter vivos trusts. See living trusts
- revocable living trusts. See living trusts
- revocable trusts, 248, 305–306, 326
- Richard Day Research, 342
- risk
- RMDs (required minimum distributions), 87–89, 103
- Roizen, Michael, 29
- Roth 401(k) plans, 80–81, 116
- Roth 403(b) plans, 116
- Roth IRAs, 116
- rule of 72, 63
S
- S&P (Standard & Poor’s) 500 Index, 70
- Sapp, Travis, 64
- savings
- SCORE, 352
- self-employment
- self-insurance, 162–163, 169
- SEP-IRAs. See Simplified Employee Pension Plan-Individual Retirement Arrangements
- September 11, 2001terrorist attacks, 56
- Shultz, Kenneth, 348
- SIMPLE IRAs, 89
- Simplified Employee Pension Plan-Individual Retirement Arrangements (SEP-IRAs), 103
- single-life option, 125
- Small Business For Dummies (Tyson and Schell), 28
- small business investment, 58
- SNPs (special needs plans), 217
- SNTs (special needs trusts), 332–333
- Social Security
- phone number, 21, 40, 194–195
- retirement benefits, 39–42, 173–202
- average indexed monthly earnings, 176
- benefits at age 62, 178–180
- break-even point calculation, 186–187
- cash flow needs, 186
- changing decisions about, 175, 199–200
- corporations, 193
- deciding when to collect, 10, 175, 186–189
- decisions to make about, 174–175
- delayed retirement credits, 180
- earned income penalties, 188–195
- effect of working on, 189–191
- eligibility, 176–180
- exempt income, 193–194
- full retirement age and benefits, 177–191
- how benefits are estimated, 41
- income deferral, 192–193
- life expectancy, 188–189
- marital status changes, 175
- online Retirement Estimator, 42
- online summary, 40
- payments based on your work record or spouse’s, 175
- preserving, 191–195
- replacement ratio, 176
- requesting statements, 21, 40
- retirement age, 177–180
- retirement plan calculations, 47
- reviewing earnings history, 177
- reviewing estimated benefits, 40
- side funds and, 188
- special income, 194–195
- strategies for preserving, 191–195
- taxes, 80, 103, 188, 195–199, 348–349
- work credits, 40–41, 176
- Society for Human Resource Management, 28
- Society of Actuaries, 37
- special income, 194–195
- special needs plans (SNPs), 217
- special needs trusts (SNTs), 332–333
- spending down, 247
- spousal refusal, 251
- springing powers of attorney (POAs), 287
- Standard & Poor’s Insurance Rating Services, 155
- Standard & Poor’s (S&P) 500 Index, 70
- standing exercises, 31
- step-type exercises, 31
- stock funds, 66
- stocks, 13
- stress management, 32
- supplemental needs trusts, 238, 250
T
- T. Rowe Price Retirement 2040 Fund, 70
- T. Rowe Price Retirement funds, 70
- T. Rowe Price Retirement Income Calculator, 46–47
- target-date funds, 70
- Tax Cuts and Jobs Act of 2018, 81, 300
- taxable estate, 273
- taxes
- bonds, 58
- capital gains, 57
- capital losses, 198–199
- energy efficiency improvement credits, 105
- estate planning, 272–275
- annual gift tax exclusion, 274, 309–310
- avoiding procrastination, 339
- cash-value coverage, 23
- charitable contribution deduction, 313–314
- federal, 272–274
- generation-skipping transfer tax, 321
- lifetime gifts, 268, 308
- marital deduction, 312–313
- portability of the lifetime exemption, 313–314
- reduction strategies, 306–312
- state, 274–275
- on investments, 57–58
- marginal tax rate, 195
- Medicare, 80, 213
- municipal bonds, 58
- portfolio losses, 73
- property taxes, 103
- real estate investment, 58
- rebalancing investments, 114
- retirement accounts, 76–78
- technology bubble, 56
- tentative estate tax, 301
- term life insurance, 22
- Term4Sale, 24
- testamentary trusts, 249–250
- Thrift Savings Plan, 79
- total return trusts, 327
- transportation expenses, 106–107
- travel expenses, 108
- treasury bills, 57
- triglycerides, 29
- trust agreements, 325
- trust principal, 248
- trustees, 262, 267, 324
- trusts, 308, 323–334
- beneficiaries, 86, 324
- bypass trusts, 316
- charitable contribution deduction, 314
- charitable lead trusts, 330
- charitable remainder trusts, 329–330
- Crummey power, 310
- discretionary trusts, 328
- dynasty trusts, 333–334
- grantor retained annuity trusts, 331–332
- grantor retained income trusts, 331–332
- grantors, 324
- incentive trusts, 269–270
- income limits
- income trusts, 327
- irrevocable trusts, 248–249, 326
- life insurance trusts, 334
- living trusts, 296–298, 325–326
- marital deduction trusts, 317–318
- Medicaid income limits, 238, 242–245
- Medicaid planning strategies, 248–250, 252
- Miller trusts, 238
- nondiscretionary trusts, 328
- postmortem trusts, 326
- qualified personal residence trusts, 331
- qualified terminable interest property trusts, 318
- qualifying income trusts, 238
- retained income trusts, 330
- revocable trusts, 248, 305–306, 326
- special needs trusts, 332–333
- supplemental needs trusts, 238, 250
- testamentary trusts, 249–250
- total return trusts, 327
- trust agreements, 325
- trustees, 324
- wills and, 284
- two-thirds joint and survivor plan, 125
U
V
- valuation measures, 56
- Vanguard FTSE All-World ex-US ETF (VEU), 72
- Vanguard Inflation-Protected Securities (VIPSX), 72
- Vanguard Real Estate ETF (VNQ), 72
- Vanguard Small Cap Value ETF (VBR), 72
- Vanguard Star fund, 69
- Vanguard Target Retirement funds, 70
- Vanguard Total Bond Market Index Admiral Shares (VBTLX), 72
- Vanguard Total International Stock Index Admiral Shares (VTIAX), 72
- Vanguard Total Stock Market ETF (VTI), 72
- variable annuities, 118–119
- variable payments, 119
- vegetables, 30
- Venti, Steven, 15
- vitamin D, 33
- volunteering, 51, 352
- VolunteerMatch, 51, 352
W
- waiting period
- Wall Street Journal, 144
- Wang, Mo, 348
- weight lifting, 31
- Weiss Ratings, Inc., 155
- What Americans Really Want … Really (Luntz), 96
- What Color Is Your Parachute? (Bolles), 28
- whole life insurance. See cash-value coverage
- wills, 279–285. See also estate planning
- avoiding duplicate fees, 282–283
- debts, 282
- defined, 279
- dividing personal property, 283
- excluding someone, 284–285
- importance of, 279–280
- limits of, 284
- restrictions and penalties, 285
- simultaneous death clause, 282
- specific-dollar bequests, 280–281
- taxes, 281–282
- in terrorem clause, 285
- testators, 279
- Wise, David, 15
- worker’s compensation, 25
Z
- Zhan, Yujie, 348
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