THE observation was once made that "most estate plans don't work." My initial reaction was surprise, then defensiveness. I was new at estate planning then, and thought surely this was an exaggeration. Over the years that followed, as I helped familiessettle estates and as I. created plans for others, I came to agree. Let's define what we mean by "work." Bill and Mary, our typical farm couple, have certain objectives in mind, a mental picture of what they want to happen — their goals and'objectives.
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