Personal estate planning notebook for key information

Start a notebook for your family with information that would be important if you die or are suddenly incapacitated. Brainstorm and jot down initial thoughts and begin to collect information in your personal estate planning notebook. There is no better way to demonstrate your love than planning for your family’s future.

Key people and recent account statements

You will have important names and contact information, such as financial and legal advisors and insurance agents. Include a recent statement for every investment account, retirement account, bank account, and dividend reinvestment account you own. Replacing the statements in your notebook quarterly is ideal, but update them at least annually.

What about online accounts?

People conduct personal business online these days. Periodically print a statement for each online account if you do not receive hard copies by mail. For accounts that you have closed or transferred, either remove the statement from your notebook or make an annotation about the disposition of the account.

Stock certificates

Photocopies of any stock certificates or bonds for which you have the actual certificates or bonds, including all stock split certificates.  For stocks held in “dividend reinvestment plans” (DRIPs), a copy of the most recent account statement from the transfer agent for each account.

Safety deposit box

If you have a safety deposit box, include the location of the box, who has access, and consider a current list of contents or box inventory.

Where are the originals of your Will and any Trusts?

Include the identity and location of your original estate planning documents such as your last will and testament and any codicils, and trusts for which you are the grantor, trustee, or beneficiary.

Living will and powers of attorney

A copy of your living will and health care power of attorney (or Georgia advance directive for health care) should be included in your notebook along with the location of the originals.  In South Carolina, the living will is called a declaration of desire for natural death.   Also include the location of your durable power of attorney or financial power of attorney, and any designation or nomination of guardian.

Insurance – life and disability

For life or disability insurance, record the name of the issuing company, the policy number, and include a copy of the policy “declaration page” or summary sheet in your notebook. Note the location of the original documents and any helpful points of contact.

Family information

If you have family members living overseas or geographically dispersed, it might be helpful to list their addresses and contact information.  If you have a deceased  spouse or child, include a death certificate.

Other responsibilities

Are there are others who should be notified if you die? Do you have responsibilities to third parties or charitable organizations?  Are you a guardian or trustee or attorney-in-fact for someone else?

What if I own a business and I die or am incapacitated?

If you own a business or are self employed you will need to include information in your notebook such as how to access your accounts payable and receivable, information about work in progress and customer or client information. What would need to happen if you died suddenly or were disabled?

Business succession and estate planning information

Your personal estate planning documents are probably insufficient to deal with a business, especially if you operate as a corporation, LLC, or partnership. Your executor or heirs need to have proof of your ownership and rights to the business. They also need copies of any shareholder agreements or buy-sell agreements.

Anyone acting on behalf of your business after you die, or once you become incapacitated, must have proper legal authority in order to access business bank accounts or take other action on behalf of the business. Proper planning for business succession or disability is critically important if your family depends on income from your business. An estate planning and business attorney can help identify and address your specific business needs.  Business owners frequently are “too busy” to plan for such contingencies.   Take the time necessary to plan for your possible death or disability.

Copies of Last Will and Testament and any Trusts?

You may want to include an information copy of some, or all, planning documents in your estate planning notebook. This will depend in part on whether you have transparency with the individuals who might see your notebook from time to time. Remember that your heirs would need the original documents to act, so don’t lose track of the location of your originals, and be certain to record this information. If you have concerns that a document might “disappear” or be destroyed by someone displeased with the content, speak with your attorney about ways to safeguard your document.  Good planning makes for good results.

Real property whether owned individually, jointly, or in trust

List any real properties in which you own an interest, including address, county, state, country. List the names of any co-owners. If property is owned by a trust, list the name of the trust and the location of the trust document. A photocopy of the actual warranty deed to each property is ideal; it will help your advisors confirm whether the property is titled individually, joint with rights of survivorship, in joint tenancy, or owned by an entity such as a business or limited partnership.

Tax basis

If you have information about the tax basis for any specific property or investment, include that information or documentation or its location.

Loans and promissory note documents and payment info

If you have loaned money to family members or others, include copies of loan documents such as signed promissory notes, and a record of any payments received. Also, make sure your last will and testament or trust is clear if you consider certain transfers or gifts to your children as advances against their inheritance. Your estate planning attorney can help you accomplish your goals with appropriate documents.

Password and login for email and social media

For email accounts, online “cloud” repositories, bank or investment accounts, and all social media accounts, your estate planning notebook should probably include your login information including current passwords. This information must be preserved somewhere.  Your executor, trustee, or heirs will need access to this information if you die. Your loved ones might need this information if you are incapacitated. Be sure to keep this list current, since we all change passwords frequently.

Protect the security of your information — weigh the risks

How do you keep information in your estate planning notebook safe? As you have undoubtedly recognized, a person with the information in your notebook could potentially wreak havoc with your estate — or loot your accounts using your passwords. As a result, you must consider this security risk when creating and managing your estate planning notebook — and weigh the benefits of collecting and storing this information against the risks inherent in having the information assembled in one place. You can brainstorm with your lawyer and loved ones about security measures appropriate for your family’s information.

Family considerations in sharing estate planning information

While it would be most excellent if all families had only mature, responsible, reliable, and trustworthy members, that is not always the case. Most families have a strained or broken relationship, sibling rivalries, an immature or irresponsible member, or other family dynamic that should be taken into account in estate planning.   Your estate plan is YOURS, so don’t let your kids or other family members pressure you into planning decisions you don’t like.  The contents of your estate planning documents (if not the location) may need to remain totally private until after your death, depending on your individual circumstances.   Family issues are important when deciding where to safeguard your original documents and with whom to share the information described in this article.  Sometimes a trusted friend or advisor plays a role in safeguarding your information.

Second marriages – blended families – special needs information

Second marriages and blended families will have additional issues to consider, not only in the estate planning process but also in information collection, storage, and sharing. Families with a special needs member may want to add a narrative to their notebook with helpful information about the special needs individual and his or her likes, dislikes, challenges, strengths, and sources of joy. This could be enormously important under the right circumstances.

Frequent updates

Once you create your estate planning notebook, please keep it up to date. If you don’t, unnecessary confusion or suspicion amongst family members might be the result. I recommend updating your estate planning notebook quarterly; put it on your calendar “to do” list. You will be surprised how often things change and how easy updates are, once you have the notebook in place. You may even find yourself addressing issues you have avoided once you begin this process!

Copyright Karen S. Hindson, Hindson & Melton LLC – February 2, 2014, updated February 3, 2017

ALSO SEE:

• ESTATE TAXES AND IRAs
• USING A TRUST TO PLAN FOR YOUR INCAPACITY
• IRREVOCABLE LIFE INSURANCE TRUSTS

South Carolina’s intestacy law says that if you die without a Will and have children and a spouse, your spouse will receive one-half of your intestate estate and your children will receive the other half.  If there are no children, the surviving spouse would receive the entire intestate estate.

It is important to know that not every asset is governed by the intestacy statute.  For example, if you have IRAs or life insurance with named beneficiaries, or assets owned jointly with rights of survivorship (JTWROS), then those IRAs, life insurance proceeds, or JTWROS assets would go to the individual named as beneficiary or co-owner.

If there is no surviving spouse and no Last Will and Testament, the entire intestate estate would go to your children in equal shares. If one of your children is deceased, your child’s children (if any) would share equally in the deceased child’s share, known as taking “by representation”.

If you have no surviving spouse and no “issue” (children or grandchildren), your parents would inherit your intestate estate equally.  If neither of your parents is alive, next in line is the “issue” of your parents or either of them, by representation.

The intestacy statute continues to name more and more distant relatives until the intestate heirs are identified.  Half-blood heirs are treated the same as whole blood heirs.  (SC Code Section 62-2-107)  It can become a real challenge to identify and find all of the intestate heirs.

In order to “survive” someone, you have to survive by one hundred twenty hours, or else you are deemed to have predeceased them.  (South Carolina has adopted the Uniform Simultaneous Death Act).   Unborn babies who are potential heirs must live one hundred twenty hours after their birth in order to “survive”.  Unborn babies of the decedent conceived before death can inherit if they are born within ten months and survive one hundred twenty hours.

Legally adopted persons are considered the child of an adopting parent and not of the natural parent (unless the adoption was by a stepparent).  An exception is for adoptions of adults.

A person born out of wedlock is a child of the mother; and can also be a child of the father if the natural parents participated in a marriage ceremony before or after the birth of the child.  The child born out of wedlock can also become a child of the father for purposes of intestate succession if paternity is established in a court action started before the father dies, or within eight months after the death of the father if established by clear and convincing evidence (or six months after the initial appointment of a personal representative of the father’s estate).  South Carolina Code Section 62-2-109.

If you have no heirs as defined under the South Carolina code sections 62-2-102 and 62-2-103, your intestate estate will “escheat”, or pass, to the State of South Carolina.  Section 62-2-105.

This article is not an exhaustive explanation of South Carolina intestacy.  Consult an attorney to discuss your specific questions and to prepare estate planning documents that will direct your assets to your intended beneficiaries after your death.

© Karen S. Hindson, Hindson & Melton LLC    June 14, 2014

ALSO SEE:

• LIVING WILL FOR GEORGIA OR SOUTH CAROLINA RESIDENTS
• SECOND MARRIAGES ESTATE PLANNING TIPS
• ESTATE PLANNING NOTEBOOK

Create a trust and transfer assets now

Create a trust and transfer your assets into the trust now, naming yourself as the initial trustee.  So long as you are still able, you continue to manage trust assets.  The terms of your trust provide for transfer of management of your assets to a successor trustee if and when you become incapacitated.  Your trust names successor trustee(s) and specifies the procedure for determining if you are incapacitated.  You can include safeguards in the trust to protect against overeager successor trustees who may be interested in taking control while you are still capable of handling your own affairs.

The successor trustee could be a trustworthy (and financially savvy) family member, or you can name a bank trust department or trust company.  Sometimes, individuals are named as co-trustees with a corporate trustee.  Trusts are very flexible instruments that can be tailored to your specific wishes, needs, and concerns.  You can amend your trust as needed after you create it to accommodate changing life circumstances and objectives.

If you have a trust, you should understand its purpose and the fundamentals of how it is designed to work.  You should know what assets are currently owned by your trust and the rationale of why.  If you are uncertain about these things, you should consult with a qualified estate planning attorney about your trust.

Create a trust now and transfer assets later

If you don’t want to transfer your assets into the trust immediately, you can create the trust now but not fund it.  An accompanying power of attorney can enable, or instruct, your attorney-in-fact to transfer your assets into your trust for management in the event you become incapacitated.

Whether you plan for your possible future incapacity through powers of attorney or a trust or a combination thereof, it is most helpful to plan in advance.  Otherwise, if you become incapacitated, it is likely that someone will have to file a petition with the Georgia or South Carolina Probate Court to be named your legal guardian and/or conservator.   Court supervision of any conservator would be required by law, and there would be additional ongoing expenses such as filing regular reports with the Court and seeking the Court’s permission to spend your funds to take care of you.  Having your trust in place can avoid this altogether and give you much more privacy.

Who should be appointed trustee?

It is important that you give serious thought to who you might name as your successor trustee.  Do not name individuals likely to mishandle the responsibility.  Trusts frequently waive safeguards that a Court would impose on a conservator, such as posting a “security bond” which would protect against misappropriation of trust assets.  Sometimes, even well-intentioned family members might be inept at handling your finances.  You may conclude that naming a corporate fiduciary as your successor trustee is your best available option.

A qualified Georgia or South Carolina estate planner should work with you to prepare your trust and any amendments.  Together, you can conduct a thoughtful review of your financial and family circumstances to design an estate planning strategy just for you.

© Karen S. Hindson, Hindson & Melton LLC      October 13, 2013

ALSO SEE:

• LIVING WILL FOR GEORGIA OR SOUTH CAROLINA RESIDENTS
• ESTATE PLANNING NOTEBOOK
• ESTATE PLANNING CHECKUP

Estate planning is sort of like eating veggies.  It isn’t always fun but pays long term dividends.  Here are a few estate planning veggies for your plate:

• Understand the types of assets you currently own.   Do you have IRAs, taxable investment accounts, annuities, real property in Georgia or other states, employee stock options, universal life insurance?  Do you understand the basic characteristics of each asset and what it brings to your table?
• Understand which of your assets are “probate assets” and which “pass outside probate”.  Your Last Will and Testament will not override beneficiary designations on many commonly held assets such as IRAs and life insurance policies.
• Some decisions have major tax consequences.  Test your assumptions.
• Know whether your jointly held properties and accounts are joint “with right of survivorship” or not, and exactly what happens to each asset if one of you dies.  The results may surprise you.
• Don’t make beneficiary elections casually.
• Review your estate plan (including beneficiary designations) every few years as your life changes – marriages, divorces, births, deaths, issues relating to aging all make a difference.  What worked well last year might be disastrous ten years from now.
• Is a Last Will and Testament, Revocable Living Trust, or a combination of estate planning tools most suitable for your Georgia or South Carolina estate?  Have some understanding of the rationale behind your plan.

Fortunately, like eating your veggies on purpose, you can almost always make improvements to your Georgia or South Carolina estate plan.  The best plans are the result of a lifetime of good habits and a series of good decisions.  But you don’t have to eat all of your veggies at one time; successful estate planning is a process of continuous improvement.  Better decisions today will bring better results tomorrow.  Today’s veggie might be as simple as tweaking a beneficiary designation or asset allocation.   Tomorrow’s veggie might be touching base with your legal and financial advisors to see if you are still on course or need a mid-course correction.

Never hesitate to ask questions.  If you aren’t comfortable, seek another opinion.  Eat your veggies.  And end the day with a nice piece of dark chocolate!

© Karen S. Hindson, Hindson & Melton LLC, October 4, 2013

ALSO SEE:

• USING A TRUST TO PLAN FOR YOUR INCAPACITY
• REVOCABLE TRUSTS AND TAXES
• LIFE INSURANCE TRUSTS

Karen S. Hindson, Hindson & Melton LLC  September 13, 2013

What should a South Carolina father do to have rights to the child?

Voluntary Acknowledgment of Paternity

There is a SC legal process called a verified voluntary acknowledgment of paternity.  S.C. Code Ann. §63-17-50. The father must have an opportunity to seek legal advice before signing such an acknowledgment, and the acknowledgment must be sworn and witnessed.  The witness must also prepare a written certification that the acknowledgment was voluntary and not under duress.  After sixty days, the father can only challenge the acknowledgment in court on the basis of fraud, duress, or material mistake of fact.  A lawyer should prepare the acknowledgment to make sure it meets the requirements of the law.

What if I want custody or visitation?

The voluntary acknowledgment of paternity does not give the father rights to custody or visitation with the child, however.

A father can file an action to establish paternity in family court.  S.C. Code Ann. §63-17-10.  As part of this case, the father may be granted custody or visitation as well as becoming the legal father of the child.  Child support will also be established for the child.  A paternity action cannot be completed until the child is born (although it can be started).  S.C. Code Ann. §63-17-10(D).

Paternity action agreements

Frequently, the mother and father reach a voluntary written agreement prepared by a lawyer and submitted to the court along with financial declarations and affidavits.  The parties can agree on custody, visitation, and child support for the child, and the judge will approve the agreement if it is fair.  S.C. Code Ann.  §63-17-40

What if she files a paternity action and I’m not sure I’m the father?

What if the father is not certain he is the biological father of the child?  Genetic tests can be ordered by the Court if the mother brings a paternity case seeking child support.  There are a number of other facts or evidence that can be introduced concerning the issue of paternity if it is contested.  See S.C. Code Ann. §63-17-60.

Contact Hindson & Melton LLC by e-mail or in Charleston, SC at (843) 410-9038 to schedule a consultation if you have questions about your rights as a South Carolina father.

© Karen S. Hindson, Hindson & Melton LLC – August 3, 2013

Concerns About the Other Parent.

Sometimes the child’s other parent would be a disaster as a custodian of a child.  They might be a substance abuser, mentally ill, emotionally cruel, or just plain evil.  Sometimes the other parent has never been involved with the child.  If I die who gets my child?  The law generally views the surviving parent as entitled to custody of your child if you die.

Georgia law states “Upon the death of either parent, the survivor is entitled to custody of the child; provided, however, that the judge, upon petition, may exercise discretion as to the custody of the child, looking solely to the child’s best interest and welfare.”  O.C.G.A. § 19-9-2.  But case after case finds in favor of the surviving parent if there has not been a termination or forfeiture of parental rights.

What should you do if you live in fear of your child going to live with the child’s other parent if you die?  You and your attorney should come up with a plan specific to your case.  Typically, such a plan would include at least the following:

• nominating a guardian and a successor guardian for your child in your Last Will and Testament, and going further to specifically state in the Will that it would be harmful for your child for the other parent to have custody of the child.  This is not the time for a home-grown Will; you should have a qualified attorney familiar with both estate planning and family law work with you to draft the document.
• making sure that your child has ample opportunities to develop meaningful relationships and strong bonds with the individuals you have named as guardian and successor guardian.
• creating an “evidence packet” for your guardian and/or successor guardian to use in Court to fight (if necessary) for custody of your child in the event of your death.  This evidence packet should include certified copies of any applicable court records or transcripts that might be helpful to the case, names and contact information for individuals who are first-hand witnesses to behavior or events that led to your concerns, certified medical records, police reports, photographs, affidavits, copy of your Last Will and Testament and information about where the original is kept, signed and notarized statement from you providing background information and details, etc.  Your attorney can help make sure that the evidence you collect is as bullet-proof as possible — you want to arm your child’s advocate with evidence that would be admissible in Court in a proceeding about the child’s custody.
• keeping your “evidence packet” up to date with current contact information on your live witnesses and current documents.  Documents should be certified copies whenever possible.
• providing funds for your nominated guardian and/or successor to use to fund a Court case, especially if they would not otherwise be able to afford it.   Providing funds for this purpose in your Will may not be sufficient, as probating the Will takes time.  Setting up a joint checking or savings account with the guardian with sufficient funds to get them started is one possibility.  Prompt legal action may be required.  A modest-sized term life insurance policy naming them as beneficiary is another option to provide funds in a relatively short period of time.

Concerns About Third Parties.

Sometimes the question “if I die who gets my child” reflects concern about third parties.  Perhaps your child’s other parent is already deceased, and your worst nightmare is your mother-sister-cousin or in-laws getting custody of your child.  This is a somewhat easier case than the case of the surviving parent, but the advice is still the same.  Work with your attorney to make a plan.  The plan would include, at a minimum:

• nominating a guardian and successor guardian for your child or children in a valid Last Will and Testament.    In the Will, spell out that under no circumstances should person X, or persons X and Y, be awarded custody of your child.
• making sure the guardian and successor have the opportunities to develop strong and healthy relationships with your children while you are alive
• create the “evidence packet” described above.  A notarized affidavit or at least a handwritten statement, signed and dated, fully explaining your concerns could be helpful.  While such a statement might not be admissible in Court, perhaps it could be considered by a guardian ad litem or other advocate for the child in the event of a custody fight.
• providing funds for the guardian and/or successor to go to Court if needed to fight for your child.

Don’t engage in risky behavior.

If you are concerned about who gets your child if you die, then do your best to stay safe and healthy!   It is a no-brainer that you should do your very best to stay around until your children are grown so it never becomes an issue.  Think honestly about whether there are changes you should make in your lifestyle or choices that increase your odds.  This might mean saying no to skydiving, cave-diving, smoking, riding motorcycles, and a host of other non-mandatory behaviors that increase your risk.

Don’t live in fear.

Ultimately, there are many things outside our control  If you are concerned about who gets your child if you die, then be proactive and make your plan.  Be serious about your making your documents, putting together your evidence packet, and funding the fight.  Review your packet once a year to make sure no updates are needed.  Then live your life without fear and enjoy your children!

©Karen S. Hindson, Hindson & Melton LLC – April 19, 2013

• The exclusion amount of $5 million continues in effect but is inflation-adjusted; for 2012 the exclusion amount was $5.12 million and for 2013 it increases to $5.25 million.  If ATRA had not passed, the estate tax exclusion amount for 2013 would have dropped to $1 million, with no inflation adjustment.
• Portability has been enacted as a permanent feature of federal estate tax law.  Portability allows a surviving spouse to utilize the unused portion of the first spouse to die’s gift and estate tax exclusion amount.
• Portability is an election that requires filing a Form 706 estate tax return, even if the estate and gifts of the first spouse are less than the exclusion amount.   As a result, the surviving spouse must weigh the expense and complexity of filing the estate tax return against the likelihood that the second spouse to die will need the unused portion of the first spouse’s gift and estate tax exclusion amount.
• Portability is not indexed for inflation after the year of death.
• The estate tax return must be filed within 9 months after date of death so the portability election is time-sensitive.  It is possible to request a 6 month extension.
• For 2013 and future years, the top tax rate for federal estate, gift and generation-skipping transfer tax increases to 40 percent.   Absent ATRA, the estate tax rate for 2013 would have jumped to 55 percent with no portability feature.
• Some couples think that portability will fully address their estate tax planning concerns.  However, portability does not offer any creditor protection, and the surviving spouse might select beneficiaries that the first spouse did not intend after the death of the first spouse.  Traditional estate planning tools such as credit shelter trusts continue to offer safeguards that are desirable to some clients.
• State estate tax and inheritance tax laws vary widely and must be considered in estate planning.  As states seek additional revenues, expect creativity on this front.  A limited number  of states currently give domestic partners tax parity with surviving spouses.
• The annual gift tax exclusion amount has been $13,000; for 2013 it increases to $14,000 per donee ($28,000 if gift-splitting).

While the rules and the tools change from year to year, the fundamental importance of estate planning has not changed.  Work with a qualified estate planning attorney to clarify your estate planning objectives and implement a plan appropriate to your family and assets.  Hindson & Melton LLC serves clients in Georgia and South Carolina, including Atlanta, Dunwoody, Sandy Springs, Roswell, Charleston, and surrounding communities.

© Karen S. Hindson, Hindson & Melton LLC, March 23, 2013

• Have there been signficant changes in your assets or your family situation since you signed your Last Will and Testament?
• Are the persons you named as Executor, Guardian for your children, or Trustee still alive and good choices to serve in these roles?
• If you named Co-Executors, do they get along well or is there likely to be conflict?
• Does your Will reference a personal property memorandum and if so, have you prepared one?  Where is it?
• Where do you keep your original Will, who knows where it is, and do you have confidence that it would be found and honored if you die?
• Do the terms of your Will coordinate well with your “non probate” assets – such as jointly titled properties, TOD  (transfer on death) or POD (pay on death) accounts or assets, life insurance policies, annuities, IRAs, and 401(k) accounts?
• Do you understand what would happen to each asset in the event of your death?  Have you confirmed that your understanding is correct?
• Do you have step-children and have your wishes regarding them been clearly spelled out in your Will?
• If you are named in your parents’ planning documents, are their documents current?
• If you own a business or part of a business, what happens in the event of your death?  Is this determined by your Will or are there business documents that govern?
• Do you own assets that your heirs or Executor would not know how to handle, such as a valuable collection of personal property items?
• How old are your estate planning documents, and were they prepared by a qualified professional?

Estate Planning Checkup - Powers of Attorney

• Do you have either a health care power of attorney or an advance directive for health care?  Are the health care agents you named still alive and good choices?
• Does your health care agent have a copy of your health care POA or advance directive?
• Do you have a durable financial power of attorney?  Does your financial power of attorney become effective only if you are incapcitated?  Is the agent still alive and a good choice?  Should you name an alternate agent?
• Do you have an old power of attorney that needs to be revoked?
• Do your parents have powers of attorney that are appropriate in light of their health, assets, and family issues?

Estate Planning Checkup – Trusts

• If you have a trust, do you understand the purpose of the trust?
• Has your trust been funded or have properties been transferred to the trust as you intended?
• Do you know what is owned by your trust?
• Are there changes that need to be made in the Trustee or other trust terms?

Estate Planning Checkup - Beneficiary designations

• When is the last time you checked your employer’s records, life insurance, and retirement investment accounts to see who your named beneficiaries are?
• Are your beneficiary designations coordinated with your Last Will and Testament and other planning documents?
• Do you have copies of the beneficiary designations or printouts in a notebook?

Estate Planning Checkup – Accounts and passwords

• Do you have online accounts for which you do not receive paper statements?
• Do  have a complete and current list of accounts, log-ins, and passwords in case of your death or incapacity?  Where is this list and who knows about it?
• Are there business accounts that someone would need to access in the event of your death or incapacity?

Estate Planning Checkup - Insurance

• If you have disability, long term care, or life insurance, do you have a copy of each policy, and does your family know where they are?  Do they understand what would be required to be eligible for benefits?
• Do you have insurance appropriate to your family situation, needs and goals?  Do you understand the policies you have?

In Conclusion

This checkup is not a complete list of questions; it is intended to stimulate your thoughts about your situation and your personal estate plan.  Every individual has specific concerns based on his or her life choices, family relationships, and assets.    Contact the attorneys of  Hindson & Melton LLC or another qualified estate planning firm to create, review, or update your estate plan.  Hindson & Melton LLC serves Metropolitan Atlanta, Dunwoody, Sandy Springs, and Alpharetta Georgia, as well as Charleston, South Carolina.

© Karen S. Hindson, Hindson & Melton LLC, February 28, 2013