Estate Planning Basics & Advanced Directives

https://learn.extension.org/events/2149

This material is based upon work supported by the National Institute of Food and Agriculture, U.S. Department of Agriculture, and the Office of Family Readiness Policy, U.S. Department of Defense under Award Numbers 2010-48869-20685, 2012-48755-20306, and 2014-48770-22587.

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PresentersDr. Barbara O’Neill• Financial resource management specialist for Rutgers Cooperative Extension, •Has been a professor, financial educator, and author for 35 years. •Is a certified financial planner (CFP®), chartered retirement planning counselor (CRPC®), accredited financial counselor (AFC), certified housing counselor (CHC), and certified financial educator (CFEd).

Mary Benzinger •Has served as the Senior Attorney for the U.S. Army at the Pentagon Army and Air Force Legal Assistance Office since 2009. •She has been a Member of the Virginia State Bar since 1987. •Before coming to the Army, she was in private practice in Northern Virginia for 19 years with her primary practice being Family Law.

Estate Planning Basics and Advance Directives

https://learn.extension.org/events/2149

Barbara O’Neill, Ph.D., CFP®Rutgers Cooperative Extension

This material is based upon work supported by the National Institute of Food and Agriculture, U.S. Department of Agriculture, and the Office of Family Readiness Policy, U.S. Department of Defense under Award Numbers 2010-48869-20685, 2012-48755-20306, and 2014-48770-22587.

Key Points • Estate planning is a process of specifying the distribution of

assets upon death • Many people avoid estate planning but it's an important

thing to do for many reasons• Estate planning has a number of steps and none of them

are overly complicated or difficult• Specific issues exist for military families with regard to

estate planning• There are lots of ways to learn more, and get support and

assistance with estate planning• Military families have special estate planning considerations

Estate Planning Is Related to Many Other Financial

Planning DecisionsSource: Madura, J. Personal Finance (2004), Pearson Education

So What Exactly is Estate Planning?

• Estate planning is the process of determining the distribution of your assets upon your death

• Estate planning also covers the management of your personal affairs in the event of incapacity

In Other Words…• You give what you have

• To whom you want

• When you want

• The way that you want

• At the lowest possible cost (e.g., taxes and administrative costs) to yourself and loved ones

• And have instructions left to make medical and financial decisions if you are unable to do so

QuestionWhat are common estate planning

“issues” you have observed?

Estate Planning Phases1. Accumulation: Build estate through earnings,

savings, investments, insurance, gifts, etc.

2. Distribution: Ensure that your estate is distributed as you wish after your death– Make sure important documents are accessible,

understandable, and legally proper

Nobody knows how long their accumulation phase will last and when their distribution phase will begin!

When Should You Plan Your Estate?

TodayMental

IncapacityCatastrophic

Illness Death

Your Planning Opportunity

Revocable Living Trust

WillLiving WillPowers of AttorneyIrrevocable Trust

Source: Goldberg Law Center, PC

Benefits of Estate Planning• Provides control over asset distribution process

• Provides peace of mind

• Reduces income taxes

• Reduces estate administration cost and delays

• Reduces/avoids estate taxes

• Reduces/avoids gift taxes

• Provides incapacity planning

The Perfect Estate Plan• Documents that are properly drafted

• Documents that are regularly updated

• Assets that are properly titled

• No conflicts between titles to assets and a will

• Communication of wishes among family

• Regularly reviewed beneficiary designations: http://njaes.rutgers.edu/money/pdfs/beneficiary-designations.pdf

What Is Included in an Estate?Assets Included in definition of “Estate”

•Real property

•Life insurance policies (face value)

•Checking, savings, CDs, other liquid accounts

•Business Interests – Sole Proprietor/Corporation/ LLC/ Partnership

•Stocks, bonds, mutual funds, annuities

•Retirement and pension plans

•Personal property

Why People Avoid Getting an Estate Plan?

• Cost (real or perceived)• Thinking that your estate is too small to

support the expense of planning• Fear of dying (“jinx factor”)• Uncertainty about people to name in legal

documents• Uncertainty about finding legal advisors• Other?

Estate Planning Process

Gross Estate

Your Will

Non-probate transfers

Jointly owned propertyLife InsuranceIRAs401(k)s, 403(b)s, TSPAnnuitiesAssets with named beneficiaries Planned distributions

Property titled in your name

ProbateProcess

Adapted From: Goldberg Law Center, PC

Probate Process• Legal process by which a will is proved valid or invalid and the estate

of a decedent is administered

• Involves paying a deceased person’s debts and retitling that person’s individually owned assets to the names of heirs listed in a will

• Executor files forms in probate court, provides a copy of the will, prepares a list of assets and liabilities of deceased, pays debts and sells necessary assets

• Typically opens a bank account for this purpose

Resource: http://definitions.uslegal.com/p/probate/

Ways to Avoid Probate• Own property jointly with survivorship rights

• Beneficiary designations (insurance policies, IRA, 401(k), etc.)

• Use a revocable or irrevocable trust

• Make lifetime gifts

Note: It is often difficult to totally avoid probate: automobile and pro-rated refund payments often need to be probated

How to Distribute Assets to Heirs

• Outright– No protection

• In Trust– Creditor protection

– Estate tax protection

– Self protection (e.g., spendthrift heirs)

– Predator protection

Common Estate Planning Tools During Your Lifetime

• Power of Attorney

• Gifting

• Revocable Living Trust

• Guardianship (encompasses all personal affairs of protected person including support and health care)

• Conservatorship (limited to the management of property and financial affairs of protected person)

Common Estate Planning Tools After Your Death

• Will

• State Intestacy Laws

• Joint Tenancy

• Beneficiary Designations

• Revocable Living Trust

Preparing a Will• Specifies how your estate should be distributed upon

your death

• If can also identify a preferred guardian for surviving minor children

• Have an attorney draft your will to avoid difficulties

• A standard simple will generally cost between $300 to $500

Will Formats • Holographic Will

– Will that you write, date and sign, entirely in your handwriting

– May not be recognized in some states

• Formal Will– Usually prepared with an attorney’s assistance

– Must date, sign, and have proper witnesses

• Statutory Will– A type of formal will on a preprinted form

– Available online or from a stationery store

– May include “boilerplate” provisions not in the best interest of heirs

QuestionWhy don’t many people have wills?

Key Designees in a WillExecutor: Person willing and able to execute provisions of

someone’s will (can be family member, friend, lawyer, etc.)

Tasks may include:• Preparing an inventory of assets

• Collecting any money due and paying off debts

• File all income and estate tax returns

• Decisions about investing or selling assets to pay debts or provide income

• Distribute the estate and make financial accounting to beneficiaries

Guardian: Person who assumes responsibility for providing personal care to the minor children of a deceased person and/or managing the estate for them

• Reasons to Review a Will:– You move to a new state with different laws– You have sold property mentioned in the will– Size and composition of your estate has changed– You have married, divorced or remarried– Potential heirs are born or have died

• Adding a Codicil– Document that explains, adds, or deletes provisions in

an existing will– Appropriate for minor revisions

Altering or Rewriting a Will

Requirements for Preparing a Will

• Attain legal age of majority: Age 18 in most states• Mentally competent• Not under undue influence of others• Must be signed and dated; video will supplement?

• 2 or 3 witnesses who are not beneficiaries (in most states)

• Preparation by an attorney highly recommendedResources: http://www.lectlaw.com/filesh/qfl06.htm

http://nationalparalegal.edu/willsTrustsEstates_Public/ExecutionValidityComponentsOfWills/StatutoryRequirementsForWill.asp

Sample Will Language

Exhibit 20.1: A Sample WillSource: Madura, J. Personal Finance (2004), Pearson Education

Sample Will Language

Exhibit 20.1: A Sample Will Source: Madura, J. Personal Finance (2004), Pearson Education

Wills Can Fall Short of Estate Planning Goals

• Won’t provide for disability or incapacity

• Won’t necessarily transfer what you have:– to whom you want

– the way you want

– when you want

• Won’t avoid the probate process

Adapted From: Goldberg Law Center, PC

Advanced Estate Planning Tools

• Gifting programs

• Charitable trusts (lead trust, remainder trust)

• Other irrevocable trusts

• Special needs trusts

• Life insurance trusts

• Trusts for minor children Adapted From: Goldberg Law Center, PC

Will vs. Revocable Living Trust

ProbateProbate

My PropertyMy Property

HeirsHeirs

Property in Property in My Living My Living

TrustTrust

(No Probate)(No Probate)

HeirsHeirs

Adapted From: Daniela Lungu, Attorney at Law

TrustsLegal document that transfers assets to manage for designated beneficiaries; fee usually based on AUM

•Grantor (Trustor): Person who creates a trust

•Trustee: Person (e.g., family member, friend, lawyer) or financial institution (e.g., commercial bank) named in a trust to manage trust assets for beneficiaries

•Beneficiary: Person(s) who receive the benefits of a trust (e.g., income and assets)

Types of Trusts Living Trust (a.k.a., “Inter vivos trust”)

A trust to which someone assigns the management of their assets to a trustee while they are living

• Revocable Living Trust: A living trust that can be dissolved

• Irrevocable Living Trust: A living trust that cannot be changed, although it can provide income to the grantor

Testamentary Trust• Established by your will; takes effect after death

http://www.americanbar.org/content/dam/aba/migrated/publiced/practical/books/wills/chapter_5.authcheckdam.pdf

Pros and Cons of Trusts• Benefits of Trusts:

– Avoids probate: transfers assets quickly and provides privacy

– Frees grantor from managing assets

– Provides income for survivors

• Revocable Trust – Grantor retains the right to end the trust or change its terms during

lifetime

– Does not provide shelter assets from federal or state estate taxes

• Irrevocable Trust– Grantor cannot change the terms once instituted

– Used to reduce estate taxes

What If You Do Nothing?• At Incapacity (e.g., brain dead on life support) – Guardianship/Conservatorship– Court controls assets

• At Death– Court proceeding to determine who will be guardian for minor children– Assets distributed according to state law – intestacy

Failure to do advanced planning for larger estates:– Family money goes to taxes and legal expenses instead of to heirs– Kids blow inheritance– Control issues and fighting among family members left behind

Adapted From: Daniela Lungu, Attorney at Law

Intestacy: What Happens? • You die without a will• The state distributes your assets according to a pre-

determined formula (“My State Will”)– Typically splits property between surviving spouse, children– http://www.mystatewill.com/statutes/statute_links.htm

• May mean the state will decide on a guardian for your children– Very complicated if a “blended” family

• Generally takes longer to settle an estate and costs more (e.g., bonding an appointed administrator)

http://www.nolo.com/legal-encyclopedia/how-estate-settled-if-theres-32442.html

Celebrity Estate Planning Horror Stories

• Jerry Garcia of the Grateful Dead band• Elvis• Anna Nicole Smith• Chief Justice Warren Burger• Casey Kasem• Tom Clancyhttp://wfplaw.com/law-news/estate-planning/celebrity-estate-planning-horror-stories.html

http://www.clearcounsel.com/estate-planning-horror-stories/

http://trialandheirs.com/blog/celebrities/top-10-celebrity-stories-spark-holiday-estate-planning-conversations

Taxes and Estate Planning• Estate Taxes (Federal and Some States)

– Tax on value of property at death– Based on fair market value of estate assets (minus estate liabilities)– $5,430,000 federal estate tax exclusion in 2015– Maximum federal estate tax rate: 40% (taxable estates > $1 million)

• Estate and Trust Income Taxes– Estates and certain trusts must file tax returns

• Inheritance Taxes– Tax on property left by a person in their will– Imposed by states: http://www.forbes.com/sites/ashleaebeling/2014/09/11/where-not-to-die-in-2015/

– Tax rate generally based on heirs’ relationship to the deceased

• Gift Taxes– Tax on gifts given by one person to another in a single year– Imposed by Federal government and two states (MN and CT)– $14,000 annual federal gift tax exclusion in 2015; inflation indexed

More About Estate Taxes• It is important for affluent households to calculate the value

of their estate periodically to plan appropriately if net worth exceeds the estate tax exclusion– Federal estate tax affects only about 0.12% of estates

• May want to consider state estate taxes in retirement housing decisions

• Portability of federal estate tax exemption between married couples is permanent (for now)

http://wills.about.com/od/2015-Estate-Tax-Rules/fl/Overview-of-2015-Estate-Tax-Gift-Tax-amp-Generation-Skipping-Transfer-Tax-Laws.htm

http://blogs.wsj.com/totalreturn/2014/10/30/estate-tax-exemption-for-2015-announced-by-irs/

QuestionWhat 2 states are the worst for

estate taxes?

Timing Is Everything! Scenario #1

$20,000 Original Basis$180,000 Current Value$160,000 Appreciation

If you gift house DURING your lifetime, the recipient is obligated to pay capital gains tax on the full appreciated value

Scenario #2

Source: David Ennis, Esq.

$20,000 Original Basis$180,000 Current Value$160,000 Appreciation

If you gift house through a will or trust, the recipient is ONLY obligated to pay capital gains tax on any appreciated value that occurs AFTER your death (theoretically $0)

Advance DirectivesBroad DefinitionInstructions about a person’s wishes, goals, and values regarding what will be done in case he or she become incapable of making decisions

Three Common Documents:•Living Will: Specifies desired medical treatment

•Health Care Proxy (Durable Power of Attorney for Health Care): Designates person to make health care decisions

•Durable Power of Attorney: Designates person to make financial transactions (e.g., pay bills, make deposits, sign checks)

More About Advance Directives

• Power of Attorney authorizes someone to legally act on someone’s until the creator revokes it or dies

• Estate planning and advance directive documents need to be kept in safe, convenient places (copy with your attorney)

– Original: Safe deposit box (with photocopies at home), desk drawer or file cabinet at home (fire resistant), wrapped in plastic in freezer?

– Back-Up Copies: Cloud storage, scanned files on flash drive, family

• Key individuals need to know where documents are kept!http://www.silvesterlaw.com/index.php?option=com_content&view=article&id=59:where-should-i-keep-my-estate-planning-documents&catid=14:trust-housekeeping&Itemid=14

http://wills.about.com/od/preparingtodraftaplan/a/storedocuments.htm

Living Wills• Allows you to specify whether or not to be kept on

artificial life support

• “Do Not Resuscitate” (DNR) orders; feeding tubes

• Guide choices for doctors and caregivers when someone is seriously injured or near end of life

• Avoids unnecessary suffering by patient• Relieves caregivers of decision-making burdens• Reduces disagreement among family members• Not just for older adults!http://www.mayoclinic.org/healthy-lifestyle/consumer-health/in-depth/living-wills/art-20046303

Letter of Last Instruction• Not legally binding

• Provides heirs with valuable information

• Could include:

– Funeral/memorial service preferences

– Names of people to be notified of your death

– Location of bank accounts, safe deposit box, etc.

– Disposition of personal effects (untitled property)Resource: Who Gets Grandma’s Yellow Pie Plate?

http://www.extension.umn.edu/family/personal-finance/who-gets-grandmas-yellow-pie-plate/

Digital Assets• Personal information that is stored electronically on either a

computer or online “cloud” server account• Often provide access to financial assets• Generally require a username and/or password or PIN to

access and can be difficult or impossible to retrieve if someone is incapacitated or passes away

Resources:http://www.extension.org/pages/72624/dou-you-know-your-digital-

assets#.VZ_4Wk3bKM8 (eXtension article)

http://njaes.rutgers.edu/money/pdfs/Digital-Assets-Worksheet.pdf (Digital Assets Inventory worksheet)

Estate Planning Resources• Prepare Your Estate Plan (eXtension):http://www.extension.org/pages/15749/prepare-your-estate-

plan#.VZ_7k03bKM9

http://www.extension.org/pages/15800/prepare-your-estate-plan:-print-this-lesson#.VZ_8iE3bKM8

• Money Talk: A Financial Guide for Women, Session V, Planning for Future Life Events (Rutgers Cooperative Extension): http://njaes.rutgers.edu/money/pdfs/session-v.pdf

Estate Planning Resources• Getting Ready for Estate Planning (Purdue University):

https://ag.purdue.edu/programs/areyouprepared/readyestate/Pages/default.aspx

• Estate Planning (North Carolina State University Extension): http://forestry.ces.ncsu.edu/estate-planning/

• Annual Limits Relating to Financial Planning (College for Financial Planning): http://www.cffpinfo.com/annual-limits/

QuestionWhat are some other good estate

planning resources?

Estate Planning Basics and Military

Issues

Disclaimer• The opinions expressed are those of the

presenter and are not those of the Department of the Army or the Department of Defense.

• This presentation is not intended to be a substitute for legal or tax advice. Rather, it is designed to create an awareness of the need for estate planning and to help individuals become better acquainted with estate planning terminology and documents. – State laws vary - be sure to check your state

laws

• Servicemember and spouse residence and domicile

• Review probate v. non-probate asset identification

• Estate Planning for children and blended families

• Other Military Issues• Extra Stuff

Briefing Topics

Servicemember and Spouse Residency

• Interchangeable under SCRA• Denotes a permanent home, a place where

intend to return• SCRA protects SM from taxation by state in

which serving under orders unless that state is also the SM’s domicile

• Domicile and residence must be established• NOT necessarily “home of record” – that’s where

SM lived when came on active duty.

“Domicile” and “Residence”

• Amended Servicemembers Civil Relief Act effective 2009:– Spouse can keep established residence or domicile

for purposes of personal, income, or property taxes. (retroactivity for income tax only)

– Has to be same residence as SM spouse– Spouse cannot just “pick” a state of residence– Spouse still has to comply with tax laws in residence

state– States may probably challenge claims of residence

Military Spouse Residency Relief Act (MSRRA)

Probate v. Non-probate Asset Review

Probate v. Non-probate Assets – the “Orphan” Property Test -

Probate: “orphan” property

Solely titled

Just “joint”

“Tenants in Common”

Non-probate:

“Joint with Right of Survivorship”

“Tenants by the Entirety”

Pay on Death/ Transfer on Death(P.O.D./T.O.D.) (usually)

Beneficiary Designations

Intervivos Trust Property 60

Probate Avoidance: States with “Transfer on Death” Statutes

• Cars & Real Property: AZ, AR, IL, IN, KS, MO, NE, NV, OH, VA

• Real property only – AK, CO, DC, HI, MN, MT, NM, ND, OK, OR, SD, TX (1 Sep 15), WA, WV, WI, WY

• Cars only : CA, CT, DE, VT

61

How Living Trusts Avoid Probate Example

• I own a house in my own name alone. If I die, my house is an “orphan” and must go through the probate process to be given to my brother who is the sole heir under my Will. I don’t want probate.

• So, I establish “The Mary Benzinger Living Trust.” In that document, it states my house is to be transferred to my brother upon my death.

• I will record a deed in land records selling my house from me, Mary Benzinger, to the “The Mary Benzinger Living Trust”

• Then, at my death, my house is no longer an “orphan” because the trust own it. At my death the trust is followed and the trustee transfers the house to my brother outside of probate.

62

Planning for Children

Poor Planning and Minor Children

• Assets left to minor by name:– Court appoints guardian of property and person– Strictly controls finances– Child inherits all at legal age!!

• Special needs??• Bad idea to designate caregiver adult as

beneficiary– Money belongs to caregiver… NOT to your child

• Solution: – Trust for minors in Will– Designate the Trustee as beneficiary

Testamentary Trusts - Established at Grantor’s death in the

Will- For minor children, special needs...- You control when and how $$ get distributed

Separate trusts for each beneficiarySingle trust for all beneficiariesDistribution of income at what ageDistribution of the trust principal at what age.

• You have three children ages 15, 13 and 11. If you die, you want there to be a single pot for all the kids and the trust to last until the youngest turns 21.

• You have two children ages 25 and 13. You don’t want the oldest to wait until the youngest turns 21 for his distribution so you’ll create a testamentary trust for only the youngest child.

• You have a 25 year old daughter with a substance problem. You can create a testamentary trust for the life of the child (or an age of your choosing) with Trustee’s discretion on distribution if substance abuse is an issue.

Examples

• The “Residuary Trust”– For married couples with children from their

relationship: Everything to my spouse and if my spouse does not survive me then in trust for the children.

– For single parent: Everything in trust for the children.• Typical will structure:

– Devise of real property– Devise of personal property– Specific bequests– Residuary estate (everything else not covered above)

Single Family Unit Plan

• Most states have statutory Uniform Gift to Minors Act or Uniform Transfer to Minors Act not both.

• Good for small amounts• Can be accomplished by beneficiary

designation:“to John Jones as custodian for Mary Smith under the Virginia Uniform Trust for Minors Act (21)”

• Becomes child’s money at 18 or 21

UGMA/UTMA

“Blended” Family Issues

The “Blended” Family

For “blended” families, the first-to-die’s children may be left out in the cold

– Surviving step-parent has no obligation to support spouse’s biological children

– Survivor may change will, remarry, squander estate

– “Elective” share forecloses disinheriting spouse completely

70

For blended families, the first-to-die’s children may be left out in the cold

Example: John has two children from his first marriage. He marries Betty. His will says everything to Betty and, if Betty doesn’t survive, then to his children. When he dies Betty gets everything.

Betty can:-change her will and exclude John’s children-remarry and leave everything to new husband-squander estate

“Elective” share forecloses disinheriting spouse completely

Blended Family Issues

Blended Family Plan

• The “Preresiduary Trust” - for children from prior relationship– Takes effect on your death (does not

require death of the spouse)• The “Residuary Trust” – for children of

current relationship– Requires both parents to be deceased

72

Other Military Issues

DD-93 - Record Of Emergency Data

• Lists emergency contact information• Names the $100,000 death gratuity

beneficiary– Can name more than one– If none named, statutory distribution applies– Can now name testamentary trust for minors

• Names beneficiary for unpaid pay• Names person authorized to direct

disposition of remains

Agent for Disposition of Remains

• For SMs: DD-93– (1) Surviving spouse of the decedent.

   (2) Blood relatives of the decedent.   (3) Adoptive relatives of the decedent.   (4) If none, a person standing in loco

parentis to the decedent.• For Civilians: Many states have statutes

permitting you to make a binding written designation of agent.

• Conflict b/w DD93 and state laws??75

Servicemembers Group Life Insurance

• Up to $400,000 life insurance policy• Up to $100,000 life insurance for spouse

(FGLI)• On SGLV 8286 - Can name beneficiaries

including testamentary trust (N.B. testamentary trust not created by designation alone, must be created in the Will)

Death Benefits for Military• DD-93 $100,000 death gratuity• If in govt housing and Line of Duty death, may remain in housing

for 365 days• Dependency and Indemnity Compensation (DIC) (line of duty or

service connected) for spouses and children paid by the VA• Survivor benefit - The initial annuity paid to a surviving spouse is

equal to 55 percent of the retired pay to which the member would have been entitled based upon years of active service if retired on the date of death (if the member was retirement-eligible).

• The annuity is reduced by the amount of the monthly DIC payment awarded and paid to the surviving spouse by the Department of VA. When the surviving spouse reaches age 62, the annuity is reduced to 35 percent.

Extra Stuff

Estate Plan “Grab and Go” Book

Make a small notebook with estate planning information in it:-Copy of the Will and where original can be located-Copy of Advanced Medical Directive/Healthcare POA-Power of Attorney-Copies of beneficiary designations (banks, investments, insurance)

-List of Financial institutions you deal with-Internet access info (for example “See thumb drive in fire safe” , etc.)-Copy of funeral contracts-Letter of instruction-List of people/institutions you’d like contacted

79

Health Care “Grab and Go” Book

Make a small notebook with emergency information in it:-Advanced Medical Directive-Power of Attorney/(in loco parentis for kids)-Medications and doses-Copies front and back of insurance cards and photo ID Cards-List of allergies-List of doctors, pharmacies (with fax numbers)-List of emergency contacts-Dates of important medical events/procedures-Extra blank pages for notes, etc.

80

Resources

• Video of my 2 hour Estate Planning Briefing:

https://www.dvidshub.net/video/407856/judge-advocate-generals-office-estate-planning-brief

Key Take-Aways• Estate planning is not just for the wealthy: Even simple estates need

plans; no magic number

• Incapacity can strike at any time: Failing to plan means court will appoint a guardian

• Health Care PoA and Durable PoA designate an agent to act on your behalf

• Wills must be property signed and witnessed

• Intestacy cases distribute assets according to state law

• Executor is personally responsible to pay debts and distribute property• Understand military rules for domicile and residence

Key Take-Away Applications• Prepare or review your estate plan; look for gaps• Have documents in place to address potential incapacity• Review your PoA designees and discuss your wishes with them

(never “surprise” people with key roles after you die!)• Review your will periodically and revise when needed• Don’t die intestate!• Prepare a letter of last instructions and digital assets inventory• Think carefully about choosing to be an executor or performing

executor duties• Know how to identify probate v. non-probate assets• Take necessary steps to “non-probate” if possible• Explore family dynamics and plan around them ( blended families,

special needs, etc.)• Have a storage plan for your estate and health care documents

Contact Information: Barbara O’Neilloneill@aesop.rutgers.eduTwitter: @moneytalk1

Mary M. Benzingermary.m.benzinger.civ@mail.mil

This material is based upon work supported by the National Institute of Food and Agriculture, U.S. Department of Agriculture, and the Office of Family Readiness Policy, U.S. Department of Defense under Award Numbers 2010-48869-20685, 2012-48755-20306, and 2014-48770-22587.

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This material is based upon work supported by the National Institute of Food and Agriculture, U.S. Department of Agriculture, and the Office of Family Readiness Policy, U.S. Department of Defense under Award Numbers 2010-48869-20685, 2012-48755-20306, and 2014-48770-22587.