The Importance of a Will

You might be surprised to learn how many people do not have a will. In March, 2012 a poll conducted by Harris/Decima revealed that 31 per cent of Canadians between the ages of 45 and 64 don’t have a will. Many people would be concerned with that statistic, but others would say, ‘Who cares, I’m not going to be here anyway’. Well, here’s a few things you might want to consider.

Having a will gives you control. Control over who gets what. Control over who becomes the guardian of your kids. Control over who manages your estate. Control over whether family heirlooms get sold or handed down to younger generations. In short, you get to make all of the decisions.

I know many people who hate government involvement of any kind. Well, guess who controls your estate if you have no will (ie. die intestate)? That’s right, provincial legislation controls how your estate will be divided, and the government gets to decide who will raise your kids.

I know someone who is widowed, has 2 estranged kids, no will, is worth $1M, and hates giving money to the government. Since he hasn’t spoken with his kids in ages and likely doesn’t know where they are (and vice versa), if he dies his kids will likely never even be informed. Since he has no other family, if his kids are not located, his wealth will eventually go the government… exactly what he would not want. And that’s after the Public Trustee gets paid to settle his estate, since there may be no one else to step in as Administrator. Even if you have no family to leave your estate to, you could still leave your wealth to one or more charities… if you have a will. No will, no control.

Many wills that I read are quite simple: the estate is split amongst a handful of beneficiaries, family members most often. Perfectly fine. Other wills are more detailed, leaving items of sentimental value to certain friends and family. Again, perfectly fine. At least there’s a will… control.

People often assume that it’s more difficult to settle an estate when there’s no will and, for the most part, that’s an accurate assumption. Due to privacy laws, third parties, like banks, will provide no information, sometimes refusing to even acknowledge if a bank account exists, let alone tell you the balance. This makes it hard to generate a list of assets & liabilities when applying for Letters of Administration, and the person applying may even need to post a bond. But, there’s a bright side (no, I’m not being facetious). When there’s no will everything gets sold, and there’s no question about who gets what… everything is clearly spelled out in the Estate Administration Act. It really is that clear cut. But, getting back to the guy with $1M and 2 estranged kids, since the Administrator will have no access to the deceased’s bank account, I wonder how much of his own money he’ll have to spend trying to find the kids.

Gregg Medwid is the owner and president of Executor Support, a firm based in Coquitlam, British Columbia, with expertise assisting executors and administrators in settling estates. The project management expertise and customer service focus Medwid brings to Executor Support ensures questions are answered and help is given when it is most needed.

This article is in no way intended to substitute for competent legal advice.

(Source for statistics: CNW Canada Newswire, May 9, 2012, “CIBC Poll: Nearly one third of Baby Boomers don’t have a will”)

Gregg Medwid, Owner
Executor Support
gregg@executorsupport.ca
604-999-2106
http://www.ExecutorSupport.ca

Generating a List of Assets for the Estate

When someone dies they are deemed to have sold all of their assets at fair market value immediately before death. So, the big question is, what did they own, and what are the values? Answering this question is one of the first big tasks in settling an estate… generating a list of assets and liabilities, as of the date of death (ie. Balance Sheet). The contents of the balance sheet will be used by the person preparing the probate forms, either the executor or their lawyer.

Generating a list of assets can be very easy in many estates, but very complex and frustrating in other estates. Firstly, is there a will? If there is, then the bank will likely share information with you, such as account numbers and balances. But if there’s no will then most companies will refuse to provide any information due to privacy concerns. Write letters to any banks, financial institutions, insurance companies, service providers, pension offices… everyone who the deceased did business with. Ask them for account numbers, values and any other details you can think of, with respect to the assets (possibly) owned and debts owing.

Most people are helpful, but sometimes you’ll hit a dead end, in which case you’ll have to dig deeper. Search through the deceased’s home. Look in filing cabinets, desks, closets, boxes, drawers. Speak with their lawyer, accountant, financial planner, relatives, friends. Contact any and all companies whose documents you find. And if you ask yourself, “Should I bother contacting this company?”, my answer would be, “For the price of a stamp, why wouldn’t you”.

Seek whatever help you may need to establish market values, such as professional appraisals for jewellery, antiques, real estate and companies. Calculate interest earned up to the date of death on financial investments such as bonds and GIC’s. Research those stock certificates you found in the safety deposit box. The company may have changed its name or been sold.

The CPP Death Benefit as well as the final pension cheques need to be shown as assets, even if they haven’t arrived yet. And then there’s the assets that can easily get overlooked, such as the damage deposit from the apartment rental, or the trust/comfort account at the care home. The condo or timeshare in Florida needs to be shown. Insurance policies where there is no named beneficiary must also be included, because the estate will be the beneficiary.

You do not need to include joint bank accounts where there’s a right of survivorship, or real estate owned in joint tenancy, because the surviving owner simply continues to own them.

Now that you have your list of assets & liabilities, what’s next? In most cases, filing for probate.

Gregg Medwid is the owner and president of Executor Support, a firm based in Coquitlam, British Columbia, with expertise assisting executors and administrators in settling estates. The project management expertise and customer service focus Medwid brings to Executor Support ensures questions are answered and help is given when it is most needed.

This article is in no way intended to substitute for competent legal advice.

Gregg Medwid, Owner
Executor Support
gregg@executorsupport.ca
604-999-2106
http://www.ExecutorSupport.ca

What Is A Funeral Director?

People know that a funeral home and its funeral directors assist families with preparing and providing final services, whether they are in the form of a funeral, memorial service, graveside service or direct cremation. But they do not know what a funeral director is and who they are as individual people.

A funeral director is a very special person; there can be no doubt about it. Who else deals with the subject of death, and ONLY the subject of death every single day? Most individuals and families in our society today are anxious about the subject of death. They will avoid the topic, and are unfortunately often completely uninformed on the topic. This is only made worse when a death occurs in their family. They don’t know who to call and have no idea of the steps involved in making the final arrangements.

The funeral director is a professional who is trained, not only to provide a service to the family, but who is also able to help guide the family; provide them with various options available, and walk with them throughout the decision making process. Imagine if you had to deal with death every single day of your life! It takes a special individual, filled with knowledge, professionally trained and certified, completely empathetic for the family, and with ultimate respect for the deceased.

The funeral director is your family’s professional ally to help guide you through the maze at such a very difficult time for the family. At Alternatives Funeral & Cremation Services, our funeral directors will come to see you in your own home to help you understand the options available and guide you to make the decision that best suits your family. It is not just a more convenient approach, in that you don’t have to go to the funeral home. What is really means is that when you need to make such difficult decisions, you are in your own home, sitting around your kitchen table, under your own roof. It’s in your home that you are most comfortable and emotionally safe. Plus by being in your home, you remain in charge.

At Alternatives we pride ourselves on establishing this business model when we opened our doors in 1992. Virtually every family has and continues to tell us that being in their own home has made all the difference for their comfort, security and satisfaction. They have also told us they would not have anticipated how much of a difference it was for them by not having to go to a funeral home to make the arrangements.

There is a lot to know and we offer an educational presentation that is NOT a sales pitch. You learn about the procedures that must be followed when a death occurs in a hospital, care facility or a private residence. You also become familiar with the law with regard to who has the legal right to make decisions on behalf of the deceased. You’ll be informed regarding the options available for services; the important role the doctor has in the process; the difference between a death benefit and survivor’s benefit; and much more.

This one hour presentation is available at no charge for your organization, seniors residence, church, library or recreation centre, as well as for professional allies such as social workers and hospices.

If you are interested in either attending or hosting this very helpful and informative education presentation, please contact Michael Godin, Director Community Relations, at Alternatives Funeral & Cremation Services at 604 857 5779.

Michael Godin
Director Community Relations
Alternatives Funeral & Cremation Services
P: 604 857 5779

Assets That Do Not Form Part of the Estate

When somebody die, they are deemed to have sold all of their assets just before death. Of course, in reality, nothing has been sold yet, and it will be up to the executor to sell or bequeath the assets of the estate, following the terms of the will. However, in many estates there are assets which are not owned by the estate. But how can that be? How can the assets be owned by the deceased while he was alive, but not owned by his estate after death? If the estate doesn’t own those assets, who does?

Some assets are owned jointly, with each owner having the right of survivorship. For example, a joint bank account. Each of the two owners owns the entire bank account, and when one of them passes away, the name of the deceased is removed from the account, leaving the survivor as the only owner. The estate is not the owner of that bank account, but rather the survivor is the owner. Another common example is the family home, which is often times owned by a couple in joint tenancy. When one of the two owners dies, the name of the deceased is removed from title, leaving the survivor’s name on title. Once again, the house does not form part of the estate.

There are other common examples, too, such as insurance policies and retirement savings. Most insurance policies and retirement savings accounts have one or more named beneficiaries, so the proceeds of the policy will go directly to the named beneficiaries, meaning the policy and RRSP/RRIF do not form part of the estate.

If you need to file for probate, only those assets owned by the estate will get included, meaning you will not have to pay probate fees for those other assets. So why then are insurance policies sometimes included in the probate application? If the policy owner never named a beneficiary, or if the beneficiary died, then the estate becomes the beneficiary, meaning the value of the policy needs to be included in the list of assets, on which probate fees are calculated.

By now some of you might be thinking you could save a lot of time and money if you became a joint owner on your parents’ house. You’d save on probate fees, and you might even eliminate the need for probate altogether. Well, you’d be correct on those two points, but there’s more to consider, especially for your parent(s), so you’d be well-advised to speak with an accountant before going on title.

Sometimes real estate is owned by two or more people as Tenants in Common, rather than Joint Tenancy. If one of the owners dies, that person’s share of the property forms part of the estate, can be sold or bequeathed, and does not automatically transfer to the surviving owner(s). You’d rarely see this type of ownership for the family home, but you would frequently see it for investment properties.

Gregg Medwid is the owner and president of Executor Support, a firm based in Coquitlam, British Columbia, with expertise assisting executors and administrators in settling estates. The project management expertise and customer service focus Medwid brings to Executor Support ensures questions are answered and help is given when it is most needed.

This article is in no way intended to substitute for competent legal advice.

Gregg Medwid, Owner
Executor Support
gregg@executorsupport.ca

My Brother

“Larry, this is mom.  Ron is in surgery in Vancouver.  He has cancer.”

Imagine getting this phone call about your little brother… perhaps you have already received a similar call about a friend, co-worker, or family member.

My younger brother was 25 at the time.  Diagnosed with lymphoma he was in surgery having his spleen and lymph nodes removed.  I am blessed that nearly 30 years after that conversation with my mom, I was able to speak with him on the phone last evening about coming over for a visit to see me.

Working now for the Canadian Cancer Society I have a much better understanding of what a family can do when they get this news.  Initially I went through a very normal pattern of emotions:  fear, anxiety, helplessness, despair, and anger.

I have found that many people want to do something fairly quickly.  We don’t want to stand on the sidelines while our loved ones are fighting for their lives.  Many people make time and volunteer for their cause.  Some will donate money on the spot.  We all want to do whatever it takes to help and to make us feel we can personally be involved.

However, later on with the perspective of time and healing we look for deeper and more meaningful ways to contribute.  I have conversations everyday with people who want to make a planned charitable gift.  Everyone has a cause they want to support and for many that is the fight against cancer.  I engage in meaningful conversations with them to better understand their charitable motivation and to encourage them to carefully consider the impact that they want to make.  Then we discuss the best method (or combination of methods) to make a planned gift.  It could be as simple as changing a beneficiary designation on an RRSP to a charity, to making a gift of a life insurance policy, or updating their will to include their charity or cause of choice.

There are significant tax benefits that come from giving; but I find that these are always secondary to that more profound interest of “doing something for my little brother”.

I offer my specialist support at no obligation to individual donors and to professional advisors and their clients.  Please feel free to contact me if you would like to have a conversation about making your own impact… no matter the charitable cause that inspires you.

Larry D. Amstutz, CHS Charitable Giving Advisor Canadian Cancer Society, BC and Yukon Division Charity Reg. # 11882-9803 RR0002Tel: +1 604 675 7351 Cell: +1 778 867 5015 565 West 10th Avenue Vancouver, BC V5Z 4J4

Settling an Estate by an Objective Unemotional 3rd Party

In many families settling an estate can be quite difficult and take a long time because the family members don’t get along with one another, don’t speak with each other or just don’t trust each other. This can make an executor’s job that much harder. How would you react as an executor if one of the beneficiaries accused you of hiding something? Are you able to remain objective when there are long-standing issues between you and your siblings? Will you continue to move the estate forward if someone threatens to challenge the terms of the will in court? Is someone bitter because they weren’t selected as the executor? Are the beneficiaries second-guessing your actions and decisions?

The list of possible issues can go on and on… every family is different… so the executor needs to remain objective and unemotional. Either that or the executor can hire someone to assist who will communicate with everyone else. How can these difficult situations be diffused? Better yet, how can we prevent them from arising in the first place? Really, it isn’t that difficult, but it can feel impossible if you’re caught up in the emotion.

The top 3 solutions are these: communication, communication, communication. Beneficiaries deserve to receive frequent status updates, including what has recently been accomplished, what is still left to do, and where any pitfalls may lie. All reports provided should be clear, complete and easy to understand. In a word, transparent.

Next, the financials. Eventually, the beneficiaries will be provided with the financial reports and asked to pass the accounts, so another idea is to provide interim financial reports. You will likely prepare a list of assets & liabilities for probate, so you could start by providing that report. Next, all bank transactions should be recorded, so you could also provide that list. Then there’s the list of revenue & expenses… this report could also be provided, which should clearly show all of the expenses incurred by the estate since the date of death.

What else? Do not procrastinate. It’s so easy to do, with all of the other obligations we have in our lives. If you believe you’ll have to justify your every action, sometimes it’s easier to just put it aside and do something else, but then that task stays on your mind, preventing you from relaxing. Don’t procrastinate, just continue to be objective and complete the task now, not later.

People tend to not tell their ‘story’ to anyone acting professionally and objectively. I rarely hear unreasonable statements. People tend to keep their comments/questions brief and factual. It’s this objective person who can maintain an open dialogue with family members. Not only will beneficiaries say more, they’ll also hear more.

Most importantly, let’s remember why we’re doing this work in the first place: we’re respecting and fulfilling the final wishes of the deceased. Yes, settling an estate can be a big job, but it doesn’t have to be a negative one. Remain objective, professional and unemotional, and the estate will be settled before you know it… without conflict.

Gregg Medwid is the owner and president of Executor Support, a firm based in Coquitlam, BC with expertise assisting executors and administrators in settling estates. The project management expertise and customer service focus Medwid brings to Executor Support ensures questions are answered and help is given when it is most needed.

This article is in no way intended to substitute for competent legal advice.

Gregg Medwid, Owner
Executor Support
gregg@executorsupport.ca
604-999-2106
http://www.ExecutorSupport.ca

Owning Shares in a Company When You Die

What happens to your company when you die? Does it die with you? Live on? Who will supervise and pay the staff? Or, perhaps the deceased was a 1-person-show… no staff… does that mean we can just ignore the company? Are there partners? Other shareholders? Was the company incorporated, or was it a sole proprietorship? Or, perhaps the deceased didn’t run his/her own company, but rather played the stock market, meaning there are shares in a few publicly-traded companies. Every scenario is different, so this article will touch on a few of the more common issues.

Sole proprietorship – These companies are usually very small, often times a 1-person-show. Typically, with the death of the owner, the company dies with them. There may well be assets and liabilities which will need to be dealt with, 3^rd parties who need to be contacted, staff, customers, unfilled orders… but likely everything will likely be on a smaller scale. The good news is that there’s no corporate entity to dissolve or sell, and any revenue & expenses of the company are included in the deceased’s final personal tax return.

Small, incorporated company – Small doesn’t necessarily make it easy. First thing, find the Minute Book, which might be in the deceased’s office or the lawyer’s office. This will provide a breakdown of the corporate ownership, information about directors and officers and, hopefully, information about how shares owned by the deceased are to be treated. You will need to determine the value of the company, possibly with professional assistance, so that you can determine the value of the deceased’s shares. After probate has been granted, the shares can be transferred as set out in the Minute Book. For instance, they might get sold back to the company at fair market value or for the original purchase price. Or, they might get transferred to other shareholders. Again, the sale price is important. You will need to determine if the deceased owed money to the company, or vice-versa, as this will impact the list of assets and liabilities. Someone may need to be brought in to run the company, especially if there is staff, customers and unfilled orders.

Publicly-traded shares – You will need to determine the value of the shares as of the date of death, so just look up the closing price for each company on the date of death, multiple by the number of shares, and that’s the value. Those are the easy ones. The tough ones are those ancient certificates you find in the safety deposit box, where the company has been bought and sold numerous times, amalgamated with other companies, and the name has been changed. You will need to do some research to find out the current name of the company, or find out if/when the company was de-listed. Researching old companies can be quite a chore. After probate has been granted the shares will need to be transferred to the executor or someone else, which requires you to find out the name of the transfer agent and then fill out a few forms. Sometimes the transfer fee is more than the shares are worth, so you will have to decide if you even want to bother.

Gregg Medwid is the owner and president of Executor Support, a firm based in Coquitlam, British Columbia, with expertise assisting executors and administrators in settling estates. The project management expertise and customer service focus Medwid brings to Executor Support ensures questions are answered and help is given when it is most needed.

This article is in no way intended to substitute for competent legal advice.

Gregg Medwid, Owner
Executor Support
gregg@executorsupport.ca
604-999-2106
http://www.ExecutorSupport.ca

How much time does it take to settle an estate?

Settling an estate after someone dies can take a considerable length of time to complete, usually longer than you anticipate. Can it be settled in 6 months? Maybe, but it’s unlikely. 12 months? Sometimes, but in my experience it takes 12 – 18 months to settle most middle-class estates. “But I just have to cancel a few pensions and close the bank account”, you say. There is usually more to it than that, so without boring you with all the finer details, let’s talk about some of the time-consuming tasks.

The funeral is over now, family members have gone back home, and everyone is beginning to settle back in to their daily routine. But not the executor… that person’s role has just started. Since the will likely needs to be probated let’s begin with generating a list of assets and liabilities, including the values as of the date of death. This is an iterative process, requiring you to communicate with numerous companies and, since most of these companies require a copy of the death certificate, one will have to be mailed to them, or you will have to attend in person. Here are a few questions to get you thinking:

• Where are the bank accounts, and what are the balances?
• What is the outstanding balance on the mortgage of the house?
• Are the monthly condo strata fees up to date?
• Have property taxes been deferred?
• What is the value of the Canada Savings Bonds and/or GIC’s? Hint: need to determine accrued interest.
• If the person was self-employed, what is the value of the corporate shares?
• Are there any assets and/or debts outside of Canada, such as a home in Arizona or Florida? Don’t forget about timeshares. You may have to file for probate again in these other jurisdictions.
• What is the coin collection worth? Art? Hockey cards? Jewelry?

OK, the list of assets & liabilities is finished and you (or your lawyer) have prepared the probate documents. In my experience the probate registry usually takes 2 – 3 months to process the documents. Sometimes sooner, but don’t bank on it.

While you’re waiting for the Grant of Probate to be issued, we can prepare the home for sale, including deciding what to do with all of the possessions. Some things can be given to family members, some can be sold, and other items will need to be thrown out. Complete any necessary work in the home, such as painting and carpet cleaning.

If the deceased was self-employed there may be a company to manage. Someone will need to oversee the staff and there may be customers requiring attention. This company likely has value, so the executor needs to ensure the value is maintained. Consider professional assistance.

The terminal income tax return will need to be filed and, possibly, a Trust return for the estate itself. Each one will take time for Canada Revenue Agency to process, and you should also request Tax Clearance Certificates, again, each taking time for CRA to process.

Well, so far, so good. Although we’ve been at it for a number of months now, at least everything is progressing. But wait! One of the children is upset because he was written out of the will, so he files a lawsuit to challenge the terms of the will. Now all bets are off because it’s anyone’s guess how long it will take to settle this estate. Don’t kid yourself… this is becoming all too common, especially with the ever-increasing value of estates.

Now it’s time to distribute the proceeds of the estate. The assets have been sold, debts paid, tax returns filed, and lawsuits settled. Before distributing the money, the beneficiaries need to pass the accounts, meaning they need to approve the expenditures. This can be quick & easy, or long & drawn out. By the way, you were maintaining detailed bookkeeping records, right? Sorry, I forgot to mention that little detail earlier.

In addition to everything described above, the executor likely has other obligations, too, such as family and work. The executor may also have to research how to settle an estate in the first place, may be uncomfortable using a computer, and might simply procrastinate. But the clock keeps ticking while the beneficiaries are waiting.

To summarize, settling an estate can take a surprisingly long time and it can be very time-consuming.

Gregg Medwid is the owner and president of Executor Support, a firm based in Coquitlam, BC with expertise assisting executors and administrators in settling estates. The project management expertise and customer service focus Medwid brings to Executor Support ensures questions are answered and help is given when it is most needed.

This article is in no way intended to substitute for competent legal advice.

Gregg Medwid, Owner
Executor Support
gregg@executorsupport.ca
604-999-2106
http://www.ExecutorSupport.ca

6 Important Steps to Take Before the Funeral

Making final arrangements is not an easy task, especially when a death has occurred.

Here are some important steps to take, particularly at time of need:

1. Contact family members to make them  aware
2. Know the final wishes of the Deceased: Funeral or Memorial Service, No Service, as well as Burial or Cremation
3. Call your chosen funeral home to arrange an appointment
4. If applicable, call your church to inform the Pastor or Priest and to arrange a date and time for the preferred service
5. When meeting with the Funeral Director, ask them to co-ordinate the Funeral or Memorial Service with your church and, if applicable, the cemetery
6. Before you meet with the Funeral Director, you will need to gather the following information about the Deceased and provide it to them:

• Full legal name (including Maiden name, if applicable)
• Date, place and time of death
• Doctor’s name, address, and phone number
• Name and birthplace of parents
• Social Insurance Number
• Citizenship Card (if applicable)
• BC Card Card
• Executor name and phone (if applicable)

The above information is required to be gathered and submitted by the funeral home to Vital Statistics. This forms the first part of what must be submitted, the second being the Medical Certification of Death that must be provided to the funeral home by the doctor. Once both elements are submitted to Vital Statistics, the Death Certificate(s) and Burial or Cremation permits are prepared and issued.

This article is in no way intended to substitute for competent legal advice.

Michael Godin
Director Community Relations
Alternative Funeral & Cremation Services
E: m.godin@myalternatives.ca
P: 604-857-5779

Bookkeeping Requirements When Settling an Estate

There is more to settling an estate than just probating the will, selling the house and distributing the proceeds to the beneficiaries. I wish it were that easy! Many people understand that the T1 Income Tax Return needs to be filed for the year of death, but many people are unaware that the estate itself may also need to file an income tax return, known as a T3 Trust Income Tax Return. The accountant will need to be provided with the list of assets & liabilities and the list of revenue & expenses, so these figures need to be documented.

When I speak of bookkeeping requirements, I’m referring to the following:

1. List of all transactions in all bank accounts. In other words, generate a long bank statement that covers many months. I tend to re-create the bank statements, replacing any ‘bank talk’ with easy-to-understand English descriptions, and the new list of transactions shows where every penny went;
2. List of all revenue earned and expenses incurred. An example of revenue is interest earned in the bank, and an example of an expense is the realtor commission for selling the home. Where appropriate I also include cheque numbers and brief descriptions to add context; and
3. List of assets & liabilities. This is the list you would have generated in order to apply for probate.

Creating such financial documents doesn’t need to an onerous task, but the documents do need to be complete, accurate and easy to understand. Keep it clear and simple.

In addition to the tax returns, the beneficiaries need to Pass the Accounts, meaning the beneficiaries need to review and approve the expenses of the estate. In order to add context for the beneficiaries and to keep everything as transparent as possible, I like to also include the list of assets & liabilities as well as the list of bank transactions. All of this bookkeeping data should be provided to each beneficiary.

Some estates are considered to be insolvent, meaning the value of the debts exceeds the value of the assets. In these estates the creditors will receive either nothing at all or only cents on the dollar, but either way, the creditors deserve to receive proof of your statement that there are insufficient funds. The financial documents will need to be provided to each creditor, along with a covering letter explaining the insolvency.

If all of this sounds a little tedious, well, it is. So, here are a couple of ideas which can simplify matters. Firstly, separate your own money from the estate’s money by using an Estate bank account, leaving you with fewer accounts to manage. Next, if the deceased had numerous bank accounts, close all but one of them as soon as possible. Again, this simplifies matters. Lastly, since executors need access to available cash in order to pay expenses, often times it is helpful to open a Line of Credit. Invoices can be paid from the LOC, and the interest expense gets charged to the estate.

Gregg Medwid is the owner and president of Executor Support, a firm based in Coquitlam, British Columbia, with expertise assisting executors and administrators in settling estates. The project management expertise and customer service focus Medwid brings to Executor Support ensures questions are answered and help is given when it is most needed.

This article is in no way intended to substitute for competent legal advice.

Gregg Medwid, Owner
Executor Support
gregg@executorsupport.ca
604-999-2106