Category: Estate Planning

The Game Is On: Billionaire Dies – Stakes Raised On The Estate Tax Issue

As mentioned in this article over at The Trust Advisor Blog, the stakes are now raised on what Congress will do about the estate tax as a billionaire recently died.  With no estate tax in 2010 (as it stands now), it seems he may have passed his $9 billion (with a “b”) estate to his heirs completely free of estate tax.  If last year’s estate tax rules were still in effect now, the IRS could have collected roughly $4 billion (with a “b”) in estate tax on the estate.

As the article points out, it must be awfully tempting for Congress to reinstate the estate tax in 2010 at its 2009 level and, they say, make it retroactive to the first of the year.  I have to imagine that, given the amount of money at stake now, any attempt at retroactively enacting the estate tax would be challenged tooth and nail by an army of lawyers on Mr. Duncan’s behalf.  It will be very interesting to watch, that’s for sure.  I’ll make sure to keep you updated as I learn more.

A BIG Oops! How Do-It-Yourself Estate Planning Can Disinherit Your Children

Wondering how that could be possible?  Rania Combs, a Texas Wills and Trusts lawyer, has a great blog post entitled “Do-It-Yourself Estate Planning Mistake Disinherits Child.”  Take the time to read the article – it is a quick read and very well done.  The article is especially poignant, as I have had more cases recently involving children from previous marriages.  Rania’s post is just one of several ways that Do-It-Yourself planning can harm a family and just one of several ways that no planning (or inadequate planning) can hurt a mixed family.

There are only two things I will add to Rania’s excellent post:

  1. Not only does Jack’s new wife have complete control of Jack’s assets and no obligation to use them for Rose’s benefit, but what if the new wife gets remarried?  If she remarries and doesn’t do any planning herself (or does typical planning), there is a very real likelihood that Rose won’t get anything.  I’m not just conjecturing . . . that is based on circumstances I’ve seen.
  2. Not only could Jack have set aside all or a portion of his estate in trust for Rose’s benefit, he could have set the trust up to protect those assets from Rose’s creditors, judgments, estate taxes in her estate, and even her own divorce.

Have you had this happen to you or know someone who has?  I am interested in the story, if so.  Please share via comment on this post or emailing me via our Contact Us page.

And They Say Stuff Like This Never Happens! Why You Should Include Asset Protection in Your Planning

A recent conversation with a banker friend of mine confirmed the value of advanced estate planning techniques and how they apply in a practical, “real life” sense.

Her story was all to familiar – I hear about these situations on a regular basis.  During life, Husband and Wife had an estate plan drawn up.  At least one part of it was a joint trust with no asset protection  components.  They trusted each other, so they were not worried about the surviving spouse doing anything with the trust assets other than what they initially agreed between them.  When the first of them passes away, the surviving spouse will continue to have the power to revoke or amend the trust in any way.  Fast forward many years – wife has passed away and Husband has a new wife.  That’s where the bankers story gets interesting.  Husband revokes the trust, comes into the bank with new wife, and proceeds to put all the bank assets from the trust into a joint account with his new wife.

Now, do you think that is what his first wife would have wanted?  If they had a typical distribution plan, it would have been set up to continue for the surviving spouse (which it did) and then had it split equally among their children.  Well guess what?  It’s quite possible that the children will get nothing.  What is Husband passes away before his new wife?  His trust is revoked and the bank assets (which are substantial) are in joint accounts with his new wife.  If he dies first without anything changing, his new wife stands to get the vast majority of his assets.  Who knows what else he changed to benefit her . . . beneficiary on life insurance, retirement accounts, annuities, etc.

What could Husband and Wife had done to protect against this?  They could have set their estate plan up in a way that guaranteed that not only a large portion of the assets would have gone to their children (no matter what!), but those assets could have been protected from Husband’s creditors, lawsuits against him, and yes, from a future spouse and even divorce.

Don’t misunderstand me, I am a HUGE proponent of marriage and think Husband and Wife should have trusted each other like they did.  I don’t see this advanced planning as saying you don’t trust your spouse, I see it as making sure that you protect as much as possible of what Husband and Wife worked so hard to create together and ensuring that it continues to benefit their family and not the government or creditors.  And this protection becomes even more important the higher your exposure to creditors is . . . for example, high-risk businesses, doctors, lawyers, and other professionals.

This is something I cover with ALL of my clients.  And no matter who you work with, make sure they understand how this protection can be beneficial and – more importantly – how to do it right!

What do you think?  Please share your thoughts.  I always enjoy comments from my blog readers.

Dave Ramsey’s Misguided View of Estate Planning and How It May Hurt Your Family

Dave Ramsey is most widely known for helping people get out of debt, as heard on his daily radio program, and seen in his Total Money Makeover seminars and materials, and his Financial Peace University.  I’m a big fan of his advice on getting out of debt.

Yet, like many well-known people, Mr. Ramsey gives his opinion on a wide range of topics . . . and people listen and follow his advice – whether it is best for them or not.  You see, the problem with giving your opinion on an area that is not your forte, is that people will listen to – and follow – your advice, even to their detriment . . . not realizing that the advice is not proper for their particular situation.

Which brings me to Mr. Ramsey’s question and answer column in the Business section of the 3/22/10 Grand Rapids Press, in which a reader asks him “can you please explain the difference between a will and a Trust? Which do you recommend?”  I’ve been told by several other estate planners that Mr. Ramsey’s views of estate planning are misguided, but this is the first time I’ve seen it myself . . . in print!

He does make some great statements, like “everyone needs a will, but not everyone needs a trust.”  Agreed.  And, “a will . . . tells everyone what to do with your stuff when you die.”  And that, in my opinion is where the accuracy and the good advice stops (abruptly).

First, one factual inaccuracy – he defines a trust as “something you put money into after your death by virtue of your will.”  Not entirely correct.  There are living trusts (which he mentions later) and testamentary trusts.  What he is referring to in this case is a testamentary trust – a trust the terms of which are contained in your will and which does not become effective until you die and your will is probated (note: it does NOT bypass probate).

Second, he alludes to a will being the way to tell your loved ones what to do with your stuff when you die, yet fails to mention that this is accomplished by trusts as well – and a trust can do so for a MUCH longer period of time and with quicker access to the money or property that the trust contains.  A trust can ensure that your hard-earned assets benefit your family for generations to come – a will cannot.

Third, he clearly is not a fan of a living trust – a trust you create (and transfer assets to) while you are alive.  His blanket statement that they are overdone in the estate planning world is misguided, although I will agree that they are overdone by some practitioners. Just like everything else, your estate plan should be based on YOUR most important goals and objectives.  And if those goals and objectives don’t suggest a trust, then you don’t need one.  I have done several non-trust plans for my clients. And he doesn’t stop there.

He goes on by saying that living trusts “are not needed nearly as much as some people think.”  Who are these “some people?”  Maybe Mr. Ramsey doesn’t think they need a living trust, but he is not an estate planning attorney, so how would he know what questions to ask to make that determination?  I approach what my clients need from the context of their most important goals and objectives.  If those goals and objectives can be best met by a living trust (or only met by a living trust), then I recommend one.  I actually think living trusts are needed for more people.  Of course, I see the increased costs – in fees and taxes – that are paid by the family that doesn’t bypass probate and doesn’t plan to avoid estate taxes.  I also see the heirs burn through their inheritance in remarkably short periods of time – something very few families I work with would like to see happen.  Does Mr. Ramsey see this?  It sure doesn’t seem like it based on his comments.

He then says that living trusts are “more of a gimmick than anything else.”  Really?  How so?  That’s a strong statement to make without some support to back it up.  He gets the basic idea behind a trust when he says “the idea is that you put everything you own in trust now and, when you die, you save on probate taxes.”  Slight correction – you save on probate costs, fees, time delay, it being public, AND estate taxes.  Much bigger correction – you also can make sure your estate is there to benefit generations to come, make sure it is protected from their creditors, ex-spouses, and not taxed in their own estate, just to name a few benefits.  A trust can also provide a much quicker means of accessing your money if you become incapacitated.  As you can see, there are many benefits beyond Mr. Ramsey’s very basic statement.

Finally, he says “it’s a good theory, but the downside is . . . you have to operate your life in a trust.  And that’s a real pain in the butt.”  Again, really?  The most important part of having a living trust is to make sure your assets are “funded” (transferred) into the living trust.  A trust can only control what it owns.  So you make the transfer – it’s just like buying or selling anything else, except the trust is the one receiving it, not an actual person.  Going forward, you buy and sell from the trust.  How is that any more difficult that buying or selling in your own name?  I don’t think it is.  It could be more difficult if you can’t remember the name/phrase used to represent the trust, which is why I provide trust ID cards to all my clients so they don’t have to remember it.

Basically it comes down to this.  You need the estate plan that best meets your goals and objectives.  Not what Mr. Ramsey thinks is good or bad, not what I think is good or bad.  If a living trust best meets your goals/objectives, then you need one . . . if not, then you don’t.  Whatever you do, you should talk with a dedicated estate planning attorney to fully understand the benefits and costs to you and your family of NOT planning and of the various options you have for planning.  It is my fear that many families who read Mr. Ramsey’s article will not do that and will not look at the option of a living trust, simply because of his comments.  I think that is sad, and that Mr. Ramsey should know better.

Please share your thoughts.  What do you think?

Estate Planning for Entrepreneurs – Business Succession

I just read a great article on the topic at Inc. Magazine (http://www.inc.com/guides/estate-planning.html#).  I think the article brings up some great considerations.  Here’s some of my thoughts/comments on it:

  • VERY important to have a good professional team to work with in order to have the best plan for your situation – attorney, accountant, financial advisor, insurance, and valuation companies are key.
  • I have found that many business owners do not want to go through the necessary conversations that need to be had to have the best buy/sell for them.  Best to have them when everyone is getting along than to have them during conflict, or worse – litigation.
  • There is also hesitancy with many business owners regarding formal valuations.  Common reasons given are cost of the valuation, not wanting to know what the value is (may be higher or lower than they hope), not wanting to provide all the financial and operational information necessary for a proper valuation, and the list goes on.
  • I agree with the suggestion to go with a smaller, local firm that focuses on estate planning and/or business succession.  This helps develop a relationship with a trusted advisor that will pay great dividends for the business owner.  It’s like having a personal family lawyer.
  • I don’t entirely agree with the suggestion to check Avvo.com to find an attorney.  Yes, it can help locate an attorney, but so can google.  I’m not a believer in their rating system as it there are many reasons a given attorney could have a high or low ranking that have nothing to do with how knowledgeable the attorney is aorhow well they provide their service

What do you the business owners out there think?  You have a business to run, so what would cause you to consider addressing the issues presented in the article?

Why On Earth Would I Need A Trust?! I’m Retired (or nearing retirement) and My Kids Will Take Care of Everything!

Another great question!  This post is a continuation of my post about how trusts can benefit families with young children.  I’ve also been asked several times why someone in their later years should have a trust.  In many cases the folks expect their children to take care of everything.

I’ve seen this scenario all too often – estate taxes (or higher estate taxes), probate costs, children or grandchildren spending their inheritance in a short period of time, infighting over who gets what, being unprepared for incapacity, and the list goes on.  As I mentioned previously, trusts are increasingly being used as a way to avoid probate and “substitute” for a will.  So, the first benefit is that all the assets titled in the name of the trust will bypass probate.  Emphasis on titled in the name of the trust.  This means you can save yourself the 6- to 9-month (or longer) probate process and the accompanying fees and costs – I’ve seen them average 3-5% of the probate estate (and some much higher).

Avoid estate taxes completely.  With 2011 quickly approaching and Congress focusing solely on healthcare, the odds of the estate tax exemption going back to only $1 million are starting to look more like a reality (as much as I hope that doesn’t happen).  The amount over $1 million will be taxed at up to a 55% rate!  And remember that life insurance is included in your estate for purposes of computing your estate tax.  Wouldn’t you rather that money go to your family or a charity?

Control how and when your children/grandchildren receive their inheritance.  Do you want your children/grandchildren receiving potentially hundreds of thousands (or millions) of dollars within a few months of you passing away?  Do you think they would save it or spend it wisely?  Or would they waste it on expensive “toys,” vacations, etc.?  Trusts allow you to keep the assets “in trust” for a long period of time – they can benefit from it in the ways and at the times YOU determine rather than needlessly squandering it.

Protect your hard-earned assets from your children’s/grandchildren’s creditors, ex-spouses, and lawsuits.  You can not only determine when and how they get access to the trust assets . . . you can set the trust up in a way that it can benefit them while being unreachable by their creditors, ex-spouses, and people or companies who may sue them.

Provide for immediate management of your assets if you are disabled. As many are aware, you are far more likely to become disabled/incapacitated at any given moment than you are to die.  Having your assets in a trust allows for the successor (back-up) trustee to quickly take over managing the assets for your and your family’s benefit, ensuring you receive the best possible care and your family is taken care of during your disability/incapacity.

These are just some of the benefits a trust can provide families later in life.  If you have questions or would like more information on any specific item, please contact us.  We are always happy to help parents and grandparents make the best decisions for their family throughout their lives and beyond.

Why On Earth Would I Need A Trust?! I’m Young and Don’t Have Many “Assets!”

What a great question!  I’ve received many questions about trusts recently from different folks, at different stages of life, and with different goals.  So, I’m going to share my thoughts on why a trust is beneficial for someone at any stage of life . . . and I’m going to to it as a series of posts, specifically addressing two of the more common stages – married with young children, and retired (or nearing retirement) with an empty nest.  Before reading on, I would first suggest you read my post on what a trust is.

Married With Young Children
If there was only one common misconception about trusts (there are many more!), it would be that they are only beneficial for “wealthy” or “rich” people and those are the only people who can afford them.  That  couldn’t be farther from the truth.  Trusts are increasingly being used as a way to avoid probate and “substitute” for a will (more on that later).

Many folks with young children don’t feel like a trust could benefit them because they don’t “have much stuff.”  And usually they mean valuable house, cars, money in the bank, retirement accounts, brokerage accounts, etc.  One of the items they commonly overlook is life insurance.  I highly recommend that every parent of a minor child have life insurance as a means of providing for their children if something happened to the parents.  Many people have a much larger estate if they take their life insurance into consideration.  With that understanding of what you have, consider these benefits of a trust for parents with minor children:

  • Avoid probate – the court process your assets must go through to the extent you pass away with any assets titled in your name.  Probate is public, can take a long amount of time (many months to over a year), and can be costly.
  • Manage the funds for the children’s benefit on your terms not the terms of a court appointed guardianship estate
  • Have your children receive what you’ve provided for them when and how you determine.  You can set it up so they have access to it for only certain items, that they get access to more of it at stated ages, have it benefit them during their entire lifetime and then on to your grandchildren, and protect it from creditors, divorce, and lawsuits.  You can set whatever conditions or lack of conditions you want (subject to public policy considerations).
  • Provide for immediate management of your assets if you are disabled.  By naming  a successor (back-up) trustee, you can ensure there is someone to immediately take over providing financial assistance to your family if you are disabled or incapacitated
  • Provide for the care of a pet.  Michigan recognized “pet trusts,” as a way to ensure your pets are taken care of as well.

These are just some of the benefits a trust can provide a family with young children.  If you have questions or would like more information on any specific item, please contact us.  We are always happy to help parents make the best decisions for their family throughout their lives.

What Is A Trust?

I was recently asked this question by a friend and thought . . . you know, that’s a good question.  There are many, many misconceptions about trusts (more on that topic in a future post).  I think a lot of the misconceptions result from not truly knowing what a trust is, what you can do with them, and how they can benefit in almost any situation.  So here we go . . .

A trust is an agreement – a contract – between the creator of the trust (often referred to as the Grantor or Settlor) and the trustee (an individual, group of people, or company).  What do they agree?  They agree that that the trustee will hold title to the creator’s assets for the benefit of the beneficiaries.  Simple enough, right?  The creator and the trustee agree that the trustee will hold title to the assets for the benefit of the beneficiaries.

There are a couple of major categories of trusts.  The first major category is based on when the trust comes into existence.  In this category there are living trusts and testamentary trusts.  A living trust is created while you are living (wow – a term in the law that actually makes sense!), whereas a testamentary trust is contained in, and created by, the terms of your will (so it becomes effective after you are dead).  When considering a testamentary trust, keep in mind that you give up one of the main benefits of a trust – bypassing probate – by choosing a testamentary trust.  Because it is contained in your will and does not become effective until your will is probated, it reasons that your assets will still go through the probate (court) process.

The second major category deals with the ability to change the trust after you create it.  In this category there are revocable trusts and irrevocable trusts.  Simply put, a revocable trust is one that can be revoked by the creator of the trust (typically while he or she is still living), and an irrevocable trust is one that cannot be revoked.  A revocable trust typically allows the creator to change the trust as well (rather than completely revoking it).  One additional misconception to note – you do not give up control of your assets in the typical revocable living trust arrangement.  Why?  Because you are the creator, the trustee, and the beneficiary.  In that case, having all the roles means that you aren’t giving up the control.

These different types of trusts are not mutually exclusive of each other, so for example, you could have a revocable living trust, or an irrevocable living trust, or a revocable living trust that later becomes irrevocable (usually when the creator of the trust dies).  The only one that would really tough to have is a revocable testamentary trust . . . it’s awfully tough to revoke something if you are dead. The most important thing to remember is to have the appropriate assets properly titled in the name of your trust, no matter what type of trust you have.

So there you have it – a brief explanation of trusts.  You likely are wondering why you should chose a trust over a will – or as I typically get asked, a “simple will.”  I will answer that question in my next couple of posts.  Please let me know if you have any questions!

Probate, Movies, Priorities, and Tax Season

How on earth am I going to make this blog post concise with THAT kind of a title!  Rather than write a series of posts, I thought it would be beneficial to share with you some recent occurrences and how they all seem to tie together.

A friend recently received a document from the probate court and asked me what it was all about.  It was a notice of intent to close the estate for failure to file the continued administration forms  What does that mean?  Basically, if a probate goes on for more than a year you are supposed to file a continuation statement with the probate court.  If you don’t, the clerk of the court may close it with notice to the interested persons followed by a waiting period.  Why, I wonder, had it come that far?  It turns out that there are c0-Personal Representatives and they are not talking to each other.  Because of that and their unwillingness to hire an attorney to handle the matter, nothing is getting done and nobody is getting anything from the estate.  She then shared with me that, “during her life, mom always said, ‘equal shares for everyone, a third, a third, and a third.’  Now my one sister (co-Personal Representative) wants it all and she’s not talking terms with me or my other sister (the other co-Personal Representative).”  Here is the statement that cut to the heart for me . . . “I just don’t understand.  Things were fine while she was alive – now that she passed away (over a year ago) and there’s money at stake, nobody gets along.”  Sadly, this is not the first time I’ve heard or witnessed this type of situation.

And yet, it is still difficult to get people to plan for these situations.  In passing conversations many people tell me, “that won’t happen to MY family.”  How do you know?  I’ve been very surprised by some of the families I’ve seen torn apart after one or both of the parents pass away.  In many cases it was directly a result of poor (or no) planning.

So, what does that have to do with a movie, priorities, and tax season?  Well, I recently watched the movie “The Ultimate Gift,” in which a VERY wealth grandfather plans his estate in such a way that his grandson has to perform certain tasks to find out what, if anything, he gets from the estate.  The tasks are designed to teach him a lesson and give him an intangible gift (e.g., gift of work, gift of friends, etc.).  It was a great movie, (although some of the law wasn’t quite right).

And so with those two situations as a background, I come to the topic of priorities.  You may have read my previous post about priorities here.  Planning really comes down to priorities.  Although the mother in the first example put a basic estate plan in place, she did not place priority on planning for as many possible outcomes as she could have.  Maybe she didn’t think the family would have the problems they are now having, maybe her attorney didn’t talk about those issues, maybe, maybe, maybe.  There is no way to know.  What I DO know, is that you do the things that you place priority on.  I’m not saying one priority is right over another, just that I think we all (myself included) need to think a little bit more about our priorities in the grand scheme of things.  A great example is when you have children – your priorities better change or things will not go well.  I know mine changed for the better, and a cherish every moment I get with my kids.

And now tax season is upon us.  You either love it or hate it – you either get a rebate or have to pay.  And priorities come to the forefront.  How?  Well, the most common phrase I hear when someone I know gets a tax refund is, “wow, what should I do with it?”  I know folks who have bought cars, big-screen TVs, saved some of it, paid bills, took a vacation, and numerous other things.  Those may not be bad choices, but here’s one more for you to consider – get your estate plan in order.  Whether that means putting a plan in place based on YOUR most important objectives (rather than the one the government wrote for you), or having your existing plan reviewed to make sure it still works, you should consider this as an important option for those tax rebate dollars.  What better way to use the rebate than to plan for your family’s future and their protection – to know that if something happened to you or your spouse, your children would be taken care of by who you want in the way you want and that your financial planning would be used for their benefit.  Although cliche, I believe that is “priceless.”

Some Estate Planning Effects of the President’s Proposed Budget

I just read a really good article on some items in President Obama’s budget that may affect estate planning.  Better yet is the emphasis the article places on some incredible opportunities in your estate planning that you can take advantage of now. It’s at Yahoo! Finance and you can read it here: http://bit.ly/daQI3d.  When Steve Leimberg speaks on the topic, you know to listen.  He is an estate planning “institution” in this country.

Here is my “short version” of the article (for those who enjoy “cliff notes”):

  1. Requirement that the basis of property in the hands of the person who receives it can be no greater than the value of the property as determined for estate or gift tax purposes. The article gives a good explanation of basis, so I won’t rehash it here.  And you can look forward to more paperwork for you to do or for you to pay a CPA or Attorney to do, in an effort to ensure that the new rules are followed.
  2. A category of “disregarded restrictions” designed to curb the use of certain valuation discounts in planning. Watch this one closely because it could be a game changer for some very popular planning techniques, depending on how it is enacted.
  3. Grantor Retained Annuity Trusts (GRATs) would have to last a minimum of 10 years. Ouch!  Depending on the age of the person using this popular planning technique, the mortality risk may take this option off the table.

As pointed out by Mr. Leimberg, these are just proposed changes and they are a long way from being law.  Keep in mind, however, that with the current economic and budget situation, changes such as these that we didn’t think we would see may just have a chance of becoming reality.

C’mon, That Won’t Happen To Me!

How many times have you heard someone say that?  I’ve not only heard it a lot, I’ve said it a lot.  It brings up a great point and one that is very important to consider.  As a Personal Family Lawyer® and Creative Business Lawyer™, I spend much of my time helping families and businesses properly plan for any number of “unthinkable” events.  A colleague of mine recently had someone ask her, “what really are the odds of an unthinkable event happening?”  That’s a great question – it got me thinking about why I do what I do and why I’m so passionate about helping families and businesses plan.

Quite honestly, the odds of an unthinkable event (e.g., car accident, natural disaster, crime, etc.) happening to any one person on a given day is very small.  However, a wise person once told me, “you live like nothing is going to happen, and plan like something will.”  And that is my approach to helping my clients.  Sure, nothing unexpectedly bad may ever happen to you, your family, or your business, but do you want to take the chance that it will and have to deal with the catastrophic outcome because you didn’t plan?  Why do we get car insurance, homeowner’s insurance, and life insurance?  Do we plan on getting in an accident, having our house be destroyed, or dying today?  No, of course not (or at least I hope not!).  We are simply planning so that we, our families, and our businesses will be well taken care of if any of those unfortunate events occur.

In just the past two weeks, two of my friends have lost one of their parents (one his father and one his mother), another friend’s mother-in-law passed away, and another friend told me about his good friend who was in a horrible car accident (the boy passed away and the mother was in ICU).  These situations truly sadden me.  Having a loved one pass on is one of the toughest things we have to deal with.  And it’s even more difficult when they have not planned or not planned properly.  You just never know what may happen.  Please, please take the time to plan and do it soon – for you family’s sake, and the sake of your business (if you own one).

Does a Beneficiary Designation “Trump” a Will?

Does a Beneficiary Designation “Trump” a Will?

I recently noticed that someone was directed to my website from a google search for that exact phrase, “does a beneficiary designation trump a will?”  Hmmmm . . . if people are asking the question, sounds like a good thing to address in a blog post.

So, here you go.  Yes.




That of course is the short answer.  Here is a little more detail.  Beneficiary designations are commonly used for life insurance and retirement accounts.  They designate who you want to receive the benefits of the policy or account upon your death.  In most cases I see that the spouse is designated as the primary beneficiary (first person designated) and the children (in equal shares) are designated as the contingent beneficiaries (basically, the backups), that is if they even named contingent beneficiaries.  There are a many considerations that go into a beneficiary designation, however I will save those for a future post.

Beneficiary designations are a means of non-probate transfer – they bypass the probate court process when someone dies.  Because they bypass probate, they are not subject to Michigan’s intestacy distribution laws (the laws that determine who gets what) or what a person’s Will says (the Will serves as a “roadmap” for the probate process).  So do they “trump” a will?  I don’t know that I would say that . . . it’s more like they thumb their noses at the will and do what they please.