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Pension, retirement and annuity documents: These determine if payments are eligible to be disbursed to beneficiaries. Insurance policies: Designed to provide financial coverage upon death. A list of debts and loans: Outstanding bills requiring payment. Marriage licence and/or divorce papers: These simplify matters for the executor of the estate. A list of usernames and passwords for your computer: These allow family and/or the executor to access your accounts. The key document in estate planning, of course, is a written will. A recent survey undertaken by the non-profit Angus Reid Institute (a non-partisan public research foundation) found that half of Canadians – including one in five over the age of 55 – say that they do not have a last will and testament. A further 13% reported having one that is out of date. The survey also found respondents citing a host of reasons why they are lacking a will, with the most frequent excuse being expense. The summation of the Reid survey stated that, while it’s generally accepted that hiring a professional estate lawyer is the most prudent way of ensuring that a person’s assets and last wishes are best served, it was noted that there are many free or lower-cost services online to facilitate a simple will. In addition to the cost factor, survey respondents also stated a belief that they were too young to need one. Some felt that the process was too time-consuming, while other respondents said that they didn’t feel that they had sufficient assets to worry about. Also among the reasons offered was a reluctance to discuss death, which they believed the preparation of a will would fuel. History suggests that many people postpone estate planning until after a major health scare but, since life is unpredictable, financial advisers say that it’s never too early to get affairs in order. They emphasize that people sometimes believe you only need a will if you are wealthy or old, however, experts say that this is not the case. It is pointed out that besides the loss of control over the dispersal of assets, there exists the potential for significant tax burdens which can be passed on. Likewise, people often wrongly assume that having all assets jointly held means that there is no necessity for estate planning. There also exists the common misconception, say financial advisers, that if someone passes away without leaving a will, their spouse/partner will automatically inherit everything. In most provinces in Canada, the spouse/partner may end up getting a preferential share, however, if there are children involved, they are entitled to a portion of the holdings. While the process of estate planning may seem tedious, and while there is a cost involved, being prepared and getting affairs in order saves heirs from an arduous state of disorder as described in the opening scenario. Dying “intestate” can open up a minefield of confusion, concern and conflict. Estate Planning CSANews | FALL 2024 | 33

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