Add to ORKG"It has been said that one of the blessings of life is that people never know how long it will last. Most people were better prepared for birth, about which they could do nothing, than for death or taxes, of which they can do a great deal. While death is an unpleasant subject, it is inevitable. As estate plan will not enable you to avoid death or taxes -- but it does allow preparation for them and lessens their impact on surviving family members. When a person dies, his estate does not disappear with him. It remains behind to be distributed by someone. Thus, if a person does not provide a workable transfer plan for the courts to follow upon his death, state statutes will provide a pre-determined rule of distribution."--First page.Stephen F....