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Much of the cost and inconvenience of estate settlement can be reduced or eliminated during a person's lifetime. It can be done by making decisions to implement strategies for conserving and distributing a person's assets most advantageously. Among these strategies are the use of:

Planning to provide for a family's needs at the household head's death is essential. Annuities offer the security of a guaranteed death benefit, which passes to the owner's named beneficiaries free of the costs and delays of probate. With some annuities, as noted earlier in this course, if a spouse is the primary beneficiary, he or she has the option of assuming ownership of the annuity and continuing to accumulate money on a tax-deferred basis.

Retirees should continually review their estate plans because life's changes often create a need to alter these arrangements.


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