Fong Law Group

How to Handle Sibling Disputes Over a Power of Attorney

A power of attorney is one of the most important estate planning documents, but when one sibling is named in a power of attorney, there is the potential for disputes with other siblings. No matter which side you are on, it is important to know your rights and limitations.

A power of attorney allows someone to appoint another person -- an "attorney-in-fact" or “agent” -- to act in place of him or her -- the “principal” -- if the principal ever becomes incapacitated. There are two types of powers of attorney: financial and medical. Financial powers of attorney usually include the right to open bank accounts, withdraw funds from bank accounts, trade stock, pay bills, and cash checks. They could also include the right to give gifts. Medical powers of attorney allow the agent to make health care decisions. In all of these tasks, the agent is required to act in the best interests of the principal. The power of attorney document explains the specific duties of the agent.

When a parent names only one child to be the agent under a power of attorney, it can cause bad feelings and distrust. If you are dealing with a sibling who has been named agent under a power of attorney or if you have been named agent under a power of attorney over your siblings, the following are some things to keep in mind:

• Right to information. Your parent doesn't have to tell you whom he or she chose as the agent. In addition, the agent under the power of attorney isn't required to provide information about the parent to other family members.
• Access to the parent. An agent under a financial power of attorney should not have the right to bar a sibling from seeing their parent. A medical power of attorney may give the agent the right to prevent access to a parent if the agent believes the visit would be detrimental to the parent's health.
• Revoking a power of attorney. As long as the parent is competent, he or she can revoke a power of attorney at any time for any reason. The parent should put the revocation in writing and inform the old agent.
• Removing an agent under power of attorney. Once a parent is no longer competent, he or she cannot revoke the power of attorney. If the agent is acting improperly, family members can file a petition in court challenging the agent. If the court finds the agent is not acting in the principal's best interest, the court can revoke the power of attorney and appoint a guardian.
• The power of attorney ends at death. If the principal under the power of attorney dies, the agent no longer has any power over the principal's estate. The court will need to appoint an executor or personal representative to manage the decedent's property.

If you are drafting a power of attorney document and want to avoid the potential for conflicts, there are some options. You can name co-agents in the document. You need to be careful how this is worded or it could cause more problems. The best way to name two co-agents is to let the agents act separately. Another option is to steer clear of family members and name a professional fiduciary.

Sibling disputes over how to provide care or where a parent will live can escalate into a guardianship battle that can cost the family thousands of dollars. Drafting a formal sibling agreement (also called a family care agreement) is a way to give guidance to the agent under the power of attorney and provide for consequences if the agreement isn't followed. Even if you don't draft a formal agreement, openly talking about the areas of potential disagreement can help. If necessary, a mediator can help families come to an agreement on care.

To determine the best way for your family to provide care, consult with your attorney.

Where There’s A Will, There’s a Better Future for Family

“Often people are under the misconception that a will is only necessary if a person has a lot of assets, is wealthy, or has a complicated financial planning program in place.”

The plain truth is, everyone needs a will. The value of someone’s personal property has very little to do with the need for a will or estate plan. Without one, the process of settling an estate and having heirs receive their inheritance could be delayed for many months, or even years, says the article “Where there’s a will, there is a plan in place” from The Advertiser. For wills to be legally acceptable, there are certain things that need to be included:

Identification of the person making the will, also known as the testator. The will must contain the person’s name, address, state their intention to create a distribution process for assets and the statement that this will is intended to be their last will and testament and all other wills are revoked. The will must also be dated to be sure to know hold old it is, with regard to other wills.

Outstanding debt payment. The will needs to explain how any outstanding bills will be paid, including funeral costs, medical costs, taxes owed, and any other expenses that a person may have at the time of their death. This may vary by state, so speak with a local estate planning attorney to find out what your state’s laws are.

Name any heirs and what they are being given. You may give your property to whomever you want, or to a charity. The bequest needs to be carefully written, so it is very specific and there are no misunderstandings. Since it may be hard to know what will be left after final expenses are paid, it may be wise to give percentages of assets, rather than specific figures. An estate planning attorney will know how to best handle this aspect of a will.

Chose an executor and name them in the will. The executor is responsible for carrying out the wishes of the testator and is in charge of paying debts, taxes, distributing assets and any tasks assigned in the will. Choosing the right person for this task is very important. They need to be able to handle the responsibility and be able to execute your wishes, without being bullied by family members or friends. Always name a secondary executor, in case the first predeceases you, or if the person is unable or unwilling to serve.

Name a guardian for minor children. This is why parents of young children must have a will. If there is no will, the court will determine who should raise the children, following the laws of kinship of your state. You may not agree with the court’s decision. Select a person (or couple) you believe will raise the children, as close as possible to how you would raise the children.

Plan for your funeral. This is a kindness to your loved ones. If you don’t plan in advance, your loved ones may spend more than you would wish on an elaborate funeral. The opposite may also happen. A simple paragraph may do the job, or you could visit the local funeral home and prepay, selecting everything so that it will be done according to your own wishes.

In addition to a will, you’ll want a power of attorney and health care power of attorney in place to protect you, in case of incapacity. This way, someone will be able to take care of your finances and someone else will be able to make health care decisions, if you can’t.

An estate planning attorney can work with you to make sure that all these documents are properly prepared according to your state’s laws.  They have worked with many others, know what kind of issues crop up and how to prepare for them. This is especially important with blended families or families where there are complicated histories. Think of the estate plan as a gift to your heirs, a chance to express your wishes and a way to create a legacy for your loved ones.

Reference: The Advertiser (March 10, 2019) “Where there’s a will, there is a plan in place”

How The Ancient Ones Handled Their Estate Planning

“Upon one’s death, there is no comprehensive service that finds every asset in the individual’s name. Sometimes the executor or family partakes in what seems to be a goose-chase, trying to find out where the decedent held her monies and property.”

It’s not unusual for a family member to find an old bank account or painting, years after someone has passed and the estate has been closed. If it’s not something of great value, says Above the Law in the article “Old Money, Same Issues: Lessons from the 5^th Century in Organizing Your Estate,” it’s easy to handle. Contacting a few members of the family to see who wants a small item, can be a simple task.

However, if it’s of high value, the family may need to petition a bank, the probate court or even an unclaimed funds bureau for access to the asset, so it can be distributed to beneficiaries or heirs. The testator needs to appoint a meticulous administrator so no stone is left unturned, when the time comes for marshalling all of the assets, before the estate can be closed.

 Israeli archeologists recently unearthed deeply buried stones related to the estate of an ancient Samaritan named Adios. The stone had an inscription that read “Only God help the beautiful property of Master Adios, amen.” The estate is reported to date back 1,600 years to the 5^th century. The estate contained stone mechanisms for making wine, flour and oil, including a mill. It was fairly well organized.

We have now organized people who take care of their heirs and beneficiaries, by listing all of their assets and taking the time to have an estate plan created that includes a detailed will, among other important documents. We are centuries away from inscribed stones, but the game plan is the same: write down the assets, have a will that details what assets go to either people or charitable organizations and prepare for the future.

If there is no list of assets, there are ways to uncover them. However, it creates a lot of work for the executor and stress for the family, that could be avoided with an estate plan.

The best evidence of asset holdings are often a decedent’s tax returns. General supporting documentation can reveal useful information about a person’s financial status. A look at a decedent’s paper files can reveal bank accounts, investment accounts and insurance policies.

If the assets are not properly documented in an estate plan, the monies may end up in a state’s unclaimed funds depository. Real estate, if taxes are not paid, may be seized. Many of the concerns for unclaimed funds can be addressed, by taking the time to create a spreadsheet of information and sharing it with the executor.

Whether your assets include a stone mill or bank accounts, an estate plan that includes clear and organized information about your assets will increase the likelihood that your assets will be distributed and not disappear, until they are uncovered centuries later.

Reference: Above The Law (March 5, 2019) “Old Money, Same Issues: Lessons from the 5^th Century in Organizing Your Estate”

Do I Need a Living Trust or a Will? Or Both? 我需要信託還是遺囑？還是兩者都需要？ (中英對照)

“In some states, clients are charged court costs and attorney’s fees, based on the worth of their probate assets. Thus, the cost of the administration of the estate increases, as the value of the probate estate increases.”

This is just one of the reasons people think they want a trust: to ensure that the value of their overall estate will not decrease, because of the cost of probate. The most common way to do that is with a trust, says The Houston Chronicle in the article “Elder Law: Which should I have—A Living trust or a will?”

In some states, probate is not an expensive or overly time-consuming issue. Texas, for example, has what is called an independent administration. Executors handle the tasks involved in settling an estate and distributing assets to beneficiaries. As a result, there’s very little court involvement. However, that’s not the case everywhere.  In California,   the Probate Court closely supervises the entire probate process and no assets can be distributed without the Court’s approval.  Further, in California, probate costs are 5% to 7% of the gross value of the estate.  For instance, if your estate is $1 million, the probate costs can be as high as $50,000.  If you want to avoid probate costs, you should hire an estate planning attorney.  An experienced estate planning attorney can tell you whether a trust is right for your estate.  He or she can also explain the difference between different types of trusts.

The trust most frequently used to avoid probate, is known as a revocable management trust, living trust or an “inter vivos” trust.

Selecting the best type of trust for each situation is different. Here are some advantages of living trusts:

Avoiding probate. The cost of probate alone is not reason enough to use a trust. However, if your assets are in trusts, you may not need to file an inventory listing your assets with the court. That’s not always required in every jurisdiction, but if it is required where you live, a trust can help keep your asset list private, by ensuring that it is only seen by beneficiaries.

Asset management for incapacity. A living trust goes into effect, while you are alive. If you become incapacitated, an alternate trustee can step in to manage assets, pay bills and ensure that finances are taken care of.

Avoiding probate in another state. If you own out-of-state property, your estate may need to be probated in your home state and in the other state. If you have a living trust, out-of-state parcels of land can be deeded into the trust during your lifetime, thus avoiding the need for probate in another state. After your passing, your trustee can handle the out-of-state property in the living trust.

Administrative ease. There are, unfortunately, instances when Power of Attorney can be challenged by financial institutions. The authority of a trustee is more likely to be recognized, by banks, investment companies, etc.

There are some questions about whether it’s better to have a living trust or a will. The most complex part of having a living trust, is the process of funding the trust. It is imperative for the trust to work, that every asset you own is either transferred into the trust or retitled into the name of the trust. If assets are left out or incorrectly funded, then probate will probably be necessary. This can occur, even if only one single asset is left out.

If an asset is controlled by beneficiary designation, then the trust may not need to be named a beneficiary, should you want it to pass directly to one or more beneficiaries.

Funding the trust becomes complicated, when retirement accounts are involved. Consult with an experienced estate planning attorney, if you want to make the trust a designated beneficiary of a retirement account. This is because very specific and complex rules may limit the ability to “stretch” the distributions form the account.

Using a trust instead of a will-based plan is growing in popularity, but it should never be an automatic decision. An estate planning attorney will be able to explain the pros and cons of each strategy and help you and your family decide which is better for you.

Reference: The Houston Chronicle (Feb. 15, 2019) “Elder Law: Which should I have—A Living trust or a will?”

“在某些州，客戶需要按資產的價值去支付法庭費用和律師費。因此，隨著資產增值, 遺囑認證費用亦隨著增加。”

這是人們認為他們需要信託的其中一個原因：確保他們的財產總值不會因為遺囑認證的費用而減少。The Houston Chronicle在“Elder Law: Which should I have—A Living trust or a will?”

一文中說，最常見的方法就是建立信託。

在某些州，遺囑認證並不花費及耗時。例如，德州擁有所謂的獨立的遺產程序。執行人員處理解決遺產和向受益人分配資產。因此，法院很少參與。但不是到處都是這樣。在加州，遺囑認證法院密切監督整個遺囑認證過程，未經法院批准，不得分配任何資產。此外，在加州，遺囑認證費用佔遺產總值的5%至7%。例如，如果您的遺產是100萬美元，那麼遺囑認證費用可高達50,000美元。如果您想避免遺囑認證費用，您應聘請資產規劃律師。經驗豐富的資產規劃律師可以告訴您信託是否適合您。也可以跟您解釋不同類型的信託之間的差異。

最常用於避免遺囑認證的信託稱為生前信託。

因著不同的情況選擇最合適的信託。以下是生前信託的一些好處：

避免遺囑認證。遺囑認證的費用不是使用信託的唯一原因。另一個原來是，如果您把資產放到信託中，您便可能無需向法院提交資產清單。並非每個司法管轄區都要求這樣做，但如果您所在的地方需要，可以通過信託確保只有受益人才看到您的資產清單。

失去能力管理資產。當你還在世的時候，生前信託便生效。如果您失去能力，替代受託人可以介入管理您的資產，支付賬單並確保財務得到妥善處理。

在另一個州避免遺囑認證。如果您在外州擁有財產，您的遺產可能需要在您所居地和其他州認證。如果你有一個生前信託，那麼可以把在外州的地放到信託中，這樣便可避免在另一個州進行遺囑認證。在您去世後，您的受託人可以處理在信託中的於外州的物業。

容易管理。不幸的是，有很多情況下，財務授權書可被一些金融機構質疑。而受託人的權力更有可能被銀行，投資公司等承認。

關於擁有生前信託還是擁有遺囑好一些這問題。擁有生前信託最複雜的部分是把資產注入信託的過程。如果要令信託有效，您擁有的所有資產都要轉移到信託中或是重新命名為信託名下。如果忘了轉移資產或不正確地轉移，則可能需要進行遺囑認證。即使只剩下一個資產，也可能發生這種情況。

如果資產有指定受益人，而您希望把資產直接留給指定受益人，那麼, 信託就不需要成為指定受益人。

當涉及退休賬戶時，為信託注入資金會變得複雜。如果您想將信託作為退休賬戶的指定受益人，請諮詢經驗豐富的資產規劃律師。因為當中涉及複雜的規則。

以信託來取代遺囑的做法越來越受歡迎，但這並不是理所當然的。資產規劃律師將能夠解釋每種策略的利弊，並幫助您和您的家人決定哪種方案更適合您們。

參考: The Houston Chronicle (Feb. 15, 2019) “Elder Law: Which should I have—A Living trust or a will?”

Is Will Planning the Same as Estate Planning? 遺囑規劃是否與資產規劃相同？(中英對照)

“To many, will planning and estate planning are the same. While the terms may seem interchangeable, they are actually very different processes.”

Will planning and estate planning are very different processes. Both provide family members with instructions on how assets should be distributed after death, but estate planning goes beyond that, to provide instructions on your health, finances and more while you are living, according to an article from Lexology titled “The Differences Between Will Planning & Estate Planning.”

An estate planning lawyer can help you determine exactly what kind of planning you need, help you create the documents that will support your needs and give you and your family guidance in more complex matters.

Will planning is a relatively simple process that involves creating a document known as a last will and testament. It conveys instructions for after you have died. That may include naming a guardian to rear your children or who should take over your business, who should be in charge of your estate, the executor and who will receive your assets.

Everyone needs a will. It avoids family disputes about property, saves money on legal expenses that occur when there is no will and makes many decisions about your estate much easier. It is a kindness to your loved ones, to have a will.

Estate planning is a little different. It is more detailed and involves tax planning and certain protections for you while you are living. A living will is used to convey your wishes about what kind of medical care you want, if you should become unable to speak on your own behalf. The living will includes end-of-life care, the use of extraordinary measures, like a respirator or feeding tube and more. This is also a kindness to your loved ones, since it spares them from having to guess what your wishes might be.

You’ll also want to have a financial Power of Attorney created to instruct a named person regarding how to handle your money, your business and your investments, if you are unable to function. This person can do anything you could do, from transacting business to moving money into accounts, etc.  

A living trust can be used to outline your wishes regarding your property and finances. An estate planning attorney will be able to review your assets and determine whether you need a living trust or if there are other trusts that may be more appropriate for your situation.

Beneficiaries are the individuals named on various accounts. They will receive assets directly from the institution that holds the assets, like insurance policies, retirement accounts, investment accounts and the like. It’s very important to understand that when there is a beneficiary named in a document, that beneficiary will get the assets, regardless of what your will says. These should be updated on a regular basis and if possible, you should always have a primary beneficiary and a secondary beneficiary.

An estate planning attorney will review your situation and talk with you about your goals for your family and your assets after your death. They will create a comprehensive plan with the necessary documents.  

Reference: Lexology (January 28, 2019) “The Differences Between Will Planning & Estate Planning”

“對許多人來說，遺囑規劃跟資產規劃是一樣的。雖然這些術語似乎通用，但實際上它們是非常不同的過程。”

遺囑規劃和資產規劃是非常不同的過程。根據Lexology的一篇題為“Estate Planning: Failed Testamentary transfers,”的文章，兩者都是為家人提供了有關在去世後資產如何分配，但資產規劃的範圍更廣，它包括有關您的健康，財務等方面的指示以及資產規劃。”

資產規劃律師可以幫您確定您需要什麼規劃，切合您的需求去建立文件，並在複雜的情況下為您和您的家人提供指導。

遺囑規劃是一個相對簡單的過程，涉及成立一個稱為遺囑的文件。它傳達了在你去世後的指示。這可能包括指定一名監護人來撫養您的子女或由誰接管您的業務，應由誰去管理您的遺產，遺囑執行人以及誰會繼承您的資產。

每個人都需要遺囑。它避免了有關財產的家庭糾紛，節省了在沒有遺囑的情況下發生訴訟時的法律費，並且更容易做出有關您的遺產的許多決定。成立遺囑是為您的家人設想。

資產規劃略有不同。它更詳細，涉及在您在生時的稅務規劃和某些保障。生前信託可在您不能為自己發言時傳達您希望得到怎樣的治療。生前信託包括生命末期照料，使用特殊設施，如呼吸器或餵食管等。這也是為您的家人著想，因為他們不用猜測你的意願。

如果您失去能力，您還需要成立財務授權書，以指示您指定的人如何處理您的資產，業務和投資。這個人可以做任何你能做的事情，從交易業務到將錢轉入賬戶等。

生前信託是概述您對財產和財務的意願。資產規劃律師將審查您的資產，並確定您是否需要成立生前信託，或者是否有其他信託可能更適合您的情況。

各種賬戶都有指定受害人。他們將直接從持有資產的機構中獲得資產，如保險單，退休賬戶，投資賬戶等。有一點非常重要,就是要明白不管您的遺囑的內容如何,這些文件上命名的受益人將獲得資產。這些文件應定期更新，如可能，您應要有主要受益人和次要受益人。

資產規劃律師將審核您的情況，並跟您討論在您去世後您對家庭和資產的意願。他們將製定一份包含必要文件的綜合計劃。

參考: Lexology (January 28, 2019) “The Differences Between Will Planning & Estate Planning”

Who Gets Mom’s E-books When She Dies?

“Digital Estate planning is about organizing all your digital assets and property and making arrangements that address what will happen to them. after you die or otherwise lose the ability to use or manage them.”

Including digital assets in your estate plan, is not just for Bitcoin owners. What about less complicated digital assets, like a library of e-books or family photos that were stored in the cloud? There are a number of steps everyone needs to take, says The Eagle in the article “Your digital estate: 3 tips for the seasoned crowd.” Even if you don’t consider yourself “seasoned,” these are important steps to take to protect your online life, from fiction to finance.

Knowledgeable boomers know they need to double check their account titles, wills, trusts, insurance policies and powers of attorney. However, they don’t all realize how much of their lives is conducted online and how important those assets are to their estate plan.

Digital estate planning focuses on organizing digital assets of all kinds and making the correct arrangements for what will happen to them, after you either pass away or become incapacitated.

You don’t own any cryptocurrency? Do you have a Facebook page? Have you ever created a website or a blog? What about a LinkedIn profile? See—you have digital assets. You need a plan.

The best way to start is similar to what you do with tangible assets. Start with a list:

• Hard assets, including computers, laptops, digital readers like Kindle or Nook, smart phones and external data storage drives.
• Social media and networking sites—everything from Facebook, LinkedIn, Twitter, Instagram, Snapchat, etc. Be sure to also include any gaming websites.
• Online data storage accounts, like Dropbox.
• Domain names, regardless whether you built a website for the name.
• Intellectual property

There’s sentimental value to many of these accounts, like the photos stored in the cloud. There’s also practical value. If you pass away and your family is widespread and connects regularly on social media, would it be helpful for a family member to log into your social media accounts and share information about your passing? We used to have obituaries published in local newspapers, but today we post information online.

There may be financial value as well. If you own a website that contains copyrighted material or intellectual property, you will want an executor to gain access. You’ll also want to address the issue of your emails, especially if you are a business owner.

The next step is to review the list and see what, if any accounts, you don’t use anymore and would like to shut down. Then begin looking at each digital account you have and find out how each platform addresses access, after the owner has died or become incapacitated. Facebook allows users to memorialize the account and preserve the space for friends and families to share memories. Twitter allows immediate family members to deactivate the account, as long as proof-of-death can be documented. Google has an Inactive Account Manager service that permits the account to be transferred to a designated person, after a certain period of account inactivity.

Social media websites are increasingly aware of the issue of account owners dying, and every platform has its own process, so you’ll need to go through each, one by one.

Next, you’ll need to name a digital executor. This is not, as yet, a legally enforceable role, but it will make winding things down much easier. Your digital executor will need your passwords and user names, but they will not be able to simply log in and make changes using that information.

Reference: The Eagle (Nov. 8, 2018) “Your digital estate: 3 tips for the seasoned crowd”

Preparing to Settle Digital Estates 準備安置數碼資產 (中英對照)

“As our lives become more and more connected online, we increasingly need to also consider what to do with the digital estate, the online accounts of our dearly departed, many of which hold photos and personal memories, as well as sensitive financial information.”

Settling the estate of a loved family member or dear friend is a challenging and emotionally wearing process, reports The-Parallax in the article “How to settle your loved one’s digital estate.” If an estate plan is in place, some things are easier. However, even then, there are possessions to sort through, assets to distribute and many tasks that need to be done. Now, add digital assets to that list.

Most people know they need to do something, but few have a plan in place to direct their executor how to handle their digital assets. Creating a digital will can make the process easier. That could include everything from a Facebook account to photos in the cloud.

This is still a relatively new part of our digital lives that you want to prepare for. The tendency is to do nothing because people don’t know where to start.  Therefore, here is an overview of the most popular digital platforms and their requirements. This is a rapidly changing area, so do the homework to make sure that these policies are still in place.

Amazon does not yet have an automated process in place to close a deceased person’s account.

Apple asks that the executor contact Apple Support. You’ll need to provide the user’s Apple ID, email address and a death certificate.

Facebook requires a special request and proof of the authority under local law that you are the representative of the deceased person or their estate. You’ll also need their birth certificate and death certificate. Facebook allows you to make an account a memorialized Facebook account, where content remains visible according to their privacy settings and friends can continue to post. Living individuals can appoint a legacy contact to manage their account.

Google requires the use of a form, verification that you are a relative or legal representative, a death certificate and additional documents. If you are preparing for your own death, you can use the Inactive Account Manager to share parts of your account data, appoint a trusted contact and notify someone, if their account has been inactive for a certain period of time.

Instagram, which is owned by Facebook, provides two options: remove it or memorialize it. Verified immediate family members can require that the account be closed with proof that you are an immediate family member, along with the decedent’s birth and death certificates.

Linked In has a form to request the closing of a user profile. You’ll need to provide the person’s profile URL, the date of death, a link to an obituary, the most recent employer, emails associated with the account and other information.

Twitter has a format requiring you to make a request and will send information required. However, Twitter will only work with immediate family members or those authorized to act on behalf of the estate.

These are just a few of the top platforms. They all have a process that requires verification of the identity of the requester and of the death of the decedent. Newer platforms pop up all the time and some have processes, while others do not for the death of an account holder.

This is still a relatively new area and will change as time goes on. Speak with your estate planning attorney to make sure your estate plan includes addressing digital assets.

Reference: The-Parallax.com (Sep. 14, 2018) “How to settle your loved one’s digital estate”

“隨著我們的生活與網上變得越來越緊密，我們越來越需要考慮如何處理數碼資產，我們親人離去的網上賬戶，其中許多都持有照片和個人記憶，以及敏感的財務信息。”

家人或朋友的遺產，這是一個具有挑戰性和情感上的過程，據文章中的Parallax報導，“How to settle your loved one’s digital estate.”(如何解決你所愛的人的數碼資產) 如果有資產計劃，有些事情會更容易。但是，即便如此，仍然需要排序，分配資產和需要完成的許多任務。現在，你需要將數碼資產加到該列表中。

大多數人都知道他們需要做些什麼，但很少有人制定計劃來教他們的執行人如何處理他們的數碼資產。寫數碼遺囑可以使過程更容易。這可能包括從Facebook帳戶到雲端照片的所有內容。

這仍然是您想要準備的數碼生活中相對較新的一部分。一般人傾向於什麼也不做，因為人們不知道從哪裡開始。因此，這裡是最流行的數碼平台及其要求的概述。這是一個變化很大的領域，所以要做功課以確保這些政策仍然存在。

亞馬遜 (Amazon) 還沒有自動系統來關閉死者的帳戶。

蘋果 (Apple) 請求執行人聯繫蘋Apple支援。您需要提供用戶的Apple ID，電子郵件地址和死亡證明。

Facebook根據當地法律要求提供特殊證明您是死者或其遺產的代表。你還需要他們的出生證明和死亡證明。Facebook允許您將帳戶設為一個紀念的Facebook帳戶，內容根據其隱私設置保持可看見，並且朋友可以繼續發布訊息。

Google要求使用表格，驗證您是親屬或法定代表人，死亡證明和其他文件。如果您正在為自己的死亡做準備，您可以使用非活動帳戶管理器來共享部分帳戶數碼，指定信任的聯繫人並通知某人，如果他們的帳戶在一段時間內處於非活動狀態。

Instagram由Facebook擁有，提供兩種選擇：刪除或紀念。經過驗證的直系親屬可以要求關閉該帳戶，但要證明您是直系親屬，以及死者的出生和死亡證明。

Linked In有一個表單，用於請求關閉用戶配置文件。您需要提供此人的個人資料網址，死亡日期，訃告鏈接，最近的雇主，與該帳戶相關的電子郵件以及其他信息。

Twitter有一種格式要求您提出請求並將發送所需的信息。但是，Twitter僅適用於直系親屬或遺產執行人。

這些只是頂級平台中的一小部分。他們都有一個過程, 需要核實申請人的身份和死者的死亡。較新的平台一直在出現，有些還有流程，也有他平台沒有程序處理帳戶持有人的死亡。

這仍然是一個相對較新的領域，並將隨著時間的推移而改變。與您的資產規劃律師聯繫，確保您的資產計劃包括處理數碼資產。

參考: The-Parallax.com (Sep. 14, 2018) “How to settle your loved one’s digital estate”

Where to Start with Your Will 從哪開始你的遺囑 (中英對照)

When you start to think about what you want your will to say, it can be helpful to begin with a seemingly minor detail and first decide who you want as your executor.

People sometimes delay creating a will, because it can seem like an overwhelming task to figure out where you want all of your property to go after you pass away. There are many things to think about. People often put it off, because they are just not certain about everything.

For this reason, it is often a good idea to start simply and first decide on an executor. Many people think this is a minor concern.  However, it is one of the most important decisions you make when planning your estate. The executor of your estate can have a major impact on what will happen with your estate, as MarketWatch discusses in "When you write your will, don't mess this up."

The executor of an estate has many important tasks. The job requires that assets be accounted for, debts be paid and that assets then be distributed under the guidance of the probate court.

Filing tax returns with the IRS is another important task for which the executor is responsible. That can be a problem, if the executor gets it wrong. The IRS will seek to collect any unpaid amount, including penalties and fees, but it may not go after the estate alone.

The IRS might seek to collect the money from the executor personally, since executors can be held personally liable. When that happens, both the estate and the executor have a big mess on their hands.

Of course, it is best to get an estate plan from an attorney who specializes in creating them. If you are not sure who to name as an executor, ask the attorney for advice.

Reference: MarketWatch (June 13, 2018)  "When you write your will, don't mess this up."

從哪開始你的遺囑

當你開始考慮你想要表達的意願時，從一個看似微不足道的細節開始並首先決定你想要誰作為執行人是會有幫助的。

人有時會延遲寫遺囑，因為在你去世後如何處理你的財產去處似乎是一項艱鉅的任務。有很多事情要考慮。人們經常把它推遲才做，因為他們對一切都不確定。

出於這個原因，首先簡單地開始決定誰是遺產執行人通常是一個好主意。許多人認為這是一個小問題。但是，這是您在資產規劃時做出的最重要的決定之一。您遺產的執行人可能會對您的遺產發生重大影響，如同MarketWatch中討論 "When you write your will, don't mess this up." (當你寫下遺囑時，不要搞砸了)

遺產執行人有許多重要的任務。這項工作要求對資產進行核算，支付債務然後在遺囑認證法院的指導下分配資產。

向美國國稅局提交納稅申報表是執行人的另一項重要任務。如果執行人弄錯了，這可能是個問題。美國國稅局要求收取任何未支付的金額，包括罰款和費用，而且它可能不只向遺產追討。

美國國稅局可能會尋求從遺囑執行人那裡收取款項，因為遺囑執行人可能要承擔個人責任。當這種情況發生時，遺產和遺囑執行人都會亂作一團。

當然，最好是從專門的律師獲得遺產計劃。如果您不確定將誰命名為執行人，請向律師尋求建議。

參考: MarketWatch (June 13, 2018)  "When you write your will, don't mess this up."

Settlement Reached in Mack Estate

A settlement has been reached in the estate of Sheila von-Wiese Mack, a wealthy Chicago woman who was the victim of a gruesome murder in 2014.

Sheila von-Wiese Mack created a relatively simple estate plan. She created a trust, whose sole beneficiary was her daughter Heather Mack. Heather was to receive small annual payments, until she reached the age of 30, at which time she was to receive the remainder of $1.6 million. However, Heather could not wait for the inheritance. While on vacation in Indonesia, she and her boyfriend killed Sheila.

The case became famous, as Sheila's body was stuffed into a suitcase. Heather was convicted and sentenced to 10 years in prison in Indonesia. She continued to garner attention, however, as she was pregnant when she went to prison.

The child, Stella, was born in prison. Heather insisted that the child remain in prison with her, which she was allowed to do, until Stella reached the age of two. Heather's fame continued, since apparently in Indonesia, prisoners have access to social media, where Heather posted pictures of herself partying in prison and even going out to restaurants. The Daily Mail reported on this in "Heather Mack settles claims for mother's estate four years after killing her with her boyfriend - and all the money left will go to her daughter Stella, 3."

The story does not end there. Heather Mack still wanted her inheritance.  However, the executor of the estate in Illinois refused to give it to her, since Illinois has a slayer statute. According to the statute, a person cannot receive an inheritance from someone they murdered. Nonetheless, Heather continued to pursue her claim and the resulting lawyer's fees have taken half of the estate's assets to defend. Heather Mack has now finally settled and agreed that all of the estate assets will go to the benefit of Stella. She should have settled for that initially.

Reference: Daily Mail (June 22, 2018) "Heather Mack settles claims for mother's estate four years after killing her with her boyfriend - and all the money left will go to her daughter Stella, 3."

When a Family Member Passes Away

When a close family member passes away, there are certain steps that you should take, as soon as you possibly can.

Death can be overwhelming for the family of the deceased. On top of the grieving process itself, there are many other things which families have to deal with. There are obvious things that need to be done, such as planning a memorial and burial or cremation.

There are also legal issues with the estate that also need to be resolved and the sooner the better. Getting a handle on those legal things can be difficult.

Taking a few steps can make things much easier, as Kiplinger discussed in "5 Things to Do the Moment a Loved One Passes Away"

These steps include:

• Making sure that someone in the family has access to the home of the deceased. A walk through of the home should be done to make sure that anything of value is secure and to look for all financial and legal documents.
• Closing all financial accounts. Make sure that banks and credit card companies know someone has passed away. Provide them with any documentation they need to put holds on the accounts. If no one will be living in the home, make sure unnecessary services such as cable and phone are stopped.
• If you are going to be the executor of the estate, get a general idea of the estate's finances by looking at any tax documents and financial statements.
• Meeting with an accountant and an estate attorney to learn what you need to do and consider whether you need to hire them to assist you.
• Talking to other family members to try and reach agreements about how the estate should be handled and by whom. This will help avoid fights later.

Reference: Kiplinger (April 17, 2018) "5 Things to Do the Moment a Loved One Passes Away"