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General Discussion of Non-Tax Matters Concerning Estate Planning

You should consider the following five items which do not deal with 
tax planning:

1.  Funeral desires.  To avoid unnecessary burdens on your family, tell 
them about (and, better yet, designate in your Will or other documents) 
your funeral desires (cremation or burial).

2.  Advance Health Care Directive.  Effective July 1, 2000, you may 
sign an Advance Health Care Directive, which may (a) designate agents 
to make health care decisions for you during any period you are incapacitated; (b) specify your desires and directions for end of life decisions and organ donations; and (c) give additional directions 
concerning your care.  A directive may help avoid court supervised conservatorship proceedings to handle health matters if you become incapacitated.   Prior to July 1, 2000, California provided two different alternatives (certain old signed documents may still be valid in 
California), which were:

a.  Natural Death Act Declaration.  This "Declaration" 
(sometimes called a "living Will") stated that you did not wish heroic 
efforts to be made for you, and you did not wish to be plugged into an artificial life support system if two physicians determined that your death 
was imminent and you were then in a persistent vegetative state or were otherwise unable to give informed health care directions.  A declaration signed in 1992 or later may be valid indefinitely.  A directive signed 
before 1992 was valid for only five years.

b.  Durable Power of Attorney for Health Care.  A "Durable 
Power of Attorney for Health Care" could designate an agent to make 
health care decisions for you during any time that you were incapacitated 
or were unable to make such decisions for yourself.  A power signed in 
1992 or later may be valid indefinitely, but a power signed before 1992 
was valid for only seven years.

3.  Durable Power of Attorney Over Assets.  You may designate one 
or more agents and grant them the power to sign your name to deeds, 
stock powers and other documents, and the power to handle your 
financial affairs during your incapacity.  You may make these powers effective immediately, or you may defer their effectiveness until some 
later time (perhaps when one or two physicians determine that you are incapable of handling your own affairs). Special Medi-Cal protective 
powers may also be included.

4. Nomination of Conservators.  The use of a living trust, or powers of attorney (for health care and over assets), or all of the above, may avoid 
the need for court supervised conservatorship proceedings if you become incapacitated.  Nevertheless, you should nominate in writing the persons 
you want to handle your financial and personal affairs if these other 
devices are not fully effective and a court proceeding is required. 

5.  Nomination of Guardians.  If you have minor children, you should designate guardians to raise them until eighteen years of age.