The news was sudden and unexpected. One day he was planning a new venture, having recently retired from his trade of many years. A stroke interrupted all of those hopes, dreams and plans, and in 24 hours he was gone, his life cut short to the utter dismay of his family and friends.
After the funeral, when friends and relatives had gone back to their own homes and their own lives, the reality of dealing with the practical, mundane things pertaining to a family’s business came crashing in upon the survivors. Bank accounts, pensions, real property, personal property, debts, assets—the grieving survivors had to deal with so many details. Sadly, in this tragic case, there was no Last Will and Testament to guide the family and to ensure that the deceased’s desires would be carried out.
This story actually happened, and the hardship and confusion resulting from the lack of having a last will was very real for the widow and surviving children.
It is a story that is repeated all too often. People in every walk of life—young, middle-aged and elderly—die as a result of accident, disease or "natural" causes, without having put their personal business affairs in order by preparing a Last Will and Testament. The problems caused by this lack of preparation make it very difficult for those who are left. Sadly, like many in the world, members of God’s Church often neglect this very important duty to their family.
What is the Bible’s perspective on the subject? Death is a reality for all of us: "And as it is appointed for men to die once, but after this the judgment" (Hebrews 9:27). Jesus Christ made it plain that we are to be concerned about how our actions affect others’ lives. He said: "Therefore, whatever you want men to do to you, do also to them, for this is the Law and the Prophets" (Matthew 7:12). This principle, known as the Golden Rule, certainly applies to the subject of estate planning. Christ said of those who follow His example: "If you know these things, blessed are you if you do them" (John 13:17). Not only did Jesus Christ teach us to be concerned about others, He also set a perfect example in making preparations. John recorded Christ’s words: "...I go to prepare a place for you" (John 14:2). Solomon, exercising godly wisdom, alluded to planning for those who come after us when he wrote: "A good man leaves an inheritance to his children’s children" (Proverbs 13:22). To accomplish this laudable goal will require proper planning of your estate, whether large or small.
The sudden loss of a loved one—especially a "breadwinner"— can create genuine hardship and financial uncertainty for a family. To prevent such hardship and uncertainty, families should plan and prepare. Paul was inspired to set the standard for us in his letter to the church at Corinth: "For God is not the author of confusion... Let all things be done decently and in order" (1 Corinthians 14:33, 40). He also wrote: "But if anyone does not provide for his own, and especially for those of his household, he has denied the faith and is worse than an unbeliever" (1 Timothy 5:8). An important part of providing for one’s family is to be prepared for the unexpected, including death or disability, especially in our child-rearing years and as we grow older.
The Old Testament also contains some plain instruction with vivid examples. The prophet told King Hezekiah: "Set your house in order, for you shall die and not live" (Isaiah 38:1). Abraham, "father of the faithful," went through much negotiation with the sons of Heth to secure a burial place for Sarah. After paying the price, he obtained a deed to the cave and fields of Machpelah near Hebron, and there he buried his beloved Sarah (Genesis 23:1, 3–4, 16–17, 20). Later, Abraham was also buried there. He did not leave these important details to chance, or for others to arrange. Subsequent generations also used this burial site; we see that Israel planned for his burial, and received a promise from his sons that his wishes would be carried out (Genesis 49:29–33).
At that fateful Passover in 31AD, Joseph of Arimathea stepped out of the shadows, claimed the body of Christ from the Roman authorities, and placed it in a new, rock-hewn tomb that he had ostensibly prepared for himself. His own planning served a great purpose that he could not have foreseen when he was completing his own arrangements.
So we can see that, as human beings, we must be keenly aware of unpleasant realities and prepare for the inevitable. Such is the biblical example.
In the book of Hebrews, the Apostle Paul describes the physical tabernacle and the priestly services that pictured or symbolized Christ’s sacrifice and various aspects of His office and ministry. Paul explained that the old "testament" or covenant contained promises of a physical inheritance, but that Christ, as mediator of the New Testament (covenant) conveyed "the promise of the eternal inheritance" (Hebrews 9:15). The principle is that we learn about spiritual things from physical things (1 Corinthians 15:46).
Throughout the Bible, we see that final planning was done in both physical things and in things spiritual. Paul used the very clear example of a testament, or will, to explain the significance of the Messiah. He wrote: "For where there is a testament, there must also of necessity be the death of the testator. For a testament is in force after men are dead, since it has no power at all while the testator lives" (Hebrews 9:16–17). Christ died so that His will—that we receive a spiritual inheritance— could be accomplished.
When a person dies "intestate"— without a will—the laws of the state or province in which he or she lived will determine how the person’s property, both real and personal, will be distributed. This usually involves the courts, and requires the appointment of an administrator for the estate—all of which is time-consuming and expensive. When a person has a valid will at the time of death, this is referred to as being "testate," and it greatly facilitates the payment of debts and distributing property according to the wishes of the deceased, with a minimum of delay and expense.
So, while it is never pleasant to contemplate the end of one’s life, the most loving thing to do is to plan for our death and consider the ramifications for the benefit of those who will survive us. In fact, every adult should have a Last Will and Testament. This is especially important for anyone who has dependents or heirs. But, you may say, "I don’t have anything to pass on to others," or "I’m too young to bother with such details; I’ll do that when I’m older." Proverbs 27:1, however, exhorts us: "Do not boast about tomorrow, for you do not know what a day may bring forth."
I once knew a young man, not yet 30 years old. On one fine morning, he kissed his wife and three children goodbye and cheerfully went off to work. Later that morning, as he drove his truck on his appointed rounds, another vehicle crossed the center line of the highway and struck him head-on, causing his truck to burst into flames and killing him instantly. This is a brutal, real-life example of the dangers of modern living, which vividly points out the need for us all to be prepared.
God wants His people to be good stewards of the blessings that He gives us, and to provide for those who depend upon us in case we are suddenly taken away. In modern times, we accomplish this by having life insurance, as well as disability and accident insurance, and by keeping our affairs in order so that our heirs will know our wishes and be able to carry out their responsibilities when we die.
By expressing your desires in a formal Last Will and Testament, you can prevent economic hardship, confusion and acrimonious dealings within your family. There are simple forms found in "do it yourself" will kits for basic, uncomplicated wills, but most people will be better served by an attorney who practices family law or estate planning. Many are intimidated by the whole process, and simply never get around to it. However, it is very important that we get out of our comfort zone and tend to this matter—for our peace of mind, and for the benefit of surviving family members.
What are the basic requirements for a will? In most states, for a will to be valid it must follow strict guidelines as to signing, witnessing and notarizing. In the United States, requirements vary from state to state. To make a will, you must be "of legal age and sound mind." All U.S. states consider age 18 to be legal age. To be "of sound mind" means to be able to grasp the nature and purpose of the document, and not mentally handicapped or deranged.
A will can be handwritten (this is called a "holographic will"), but this is not recommended in most cases. All wills must be in writing. Photographs or videotapes are not considered writing, and are not valid as wills. To be valid, the will must be signed by the testator. Most states require that the testator’s signature be acknowledged by at least two witnesses.
The will can contain specific bequests of property to whomever the testator desires. It can be very detailed, or it can be very simple, depending upon the circumstances and the desires of the testator. The document should name an executor and a contingent executor, and the terms of their service and remuneration, if any. The will can also contain instructions for the deceased’s funeral, specific instructions for the care and guardianship of minor children, and any other legal purpose.
In addition to a Last Will and Testament, it is wise to have a companion document known as a "letter of instruction." This is a cost-free personal document which is not legally binding, but which can be very useful to those carrying out your wishes. A letter of instruction can provide a list of the estate’s assets, such as bank and investment accounts, stock and bond certificates, real estate documents, retirement accounts, including 401(k) plans and individual retirement accounts, life insurance policies, assets held in trust, and any post-death benefits due from employers, the Veterans Administration or the Social Security Administration.
A letter of instruction should also give account numbers, contact information for parties named in the will and details of the location of accounts and documents, and should mention whether the accounts are owned jointly or individually. It can give detailed instructions for disposal of personal effects of lesser importance or value not mentioned in the will. A list of debts can also be very useful for the executor.
Detailed instructions for your funeral can be contained in the letter, including the type of service you desire, and the selection of a funeral home. Your letter of instruction can also contain personal messages, so that your will need not be cluttered up with them. While a letter of instruction is not legally binding, it can be of great value to your survivors at a time when grief may make it difficult for them to make decisions on these matters.
Today, many people also make a "Living Will"— which simply states your instructions regarding medical care in the event that you become critically ill or injured. You can give instructions as to whether or not you want to be placed on life support or allow other heroic methods— such as breathing tubes or feeding tubes—to be used in keeping you alive.
Creating a trust for the management and distribution of your assets is another useful tool for estate planning. Various kinds of trust agreements may be appropriate, depending upon what the testator wants to accomplish. There are a number of important advantages derived from such documents, often including tax advantages and avoidance of probate. If you plan to create a trust, it is wise to use an attorney who specializes in estate planning.
At some time in your life, you may be asked to serve as executor of someone’s estate. It may be a close relative or a good friend. You may not even know that you have been named as executor until you find that you have been named in the will of the deceased. You may feel bound by duty and love for the testator, but you should be aware of the duties and responsibilities required by the job. It imposes a fiduciary responsibility upon the executor, which means you must discharge the responsibilities with a high degree of care and with impartiality and integrity. The basic role of the executor is to ensure that the deceased’s estate is properly settled. You can hire a professional to provide advice and counsel and to do much of the actual work. If you are not able to serve, you can decline and let a contingent executor serve instead.
As you can see, settling an estate—even a simple one—involves a lot of detailed work. The list accompanying this article, "The Executor’s Checklist," may be helpful for those who need to get organized to serve as an executor. It is not intended to be a complete list, and you may also find the advice of an attorney or certified financial planner helpful.
Sometimes Church members, depending upon their circumstances, deem it desirable and appropriate to remember the Church in their estate planning and to bequeath part or all of their estate to the Church. Such bequests strengthen the financial stability of the Church, and can be an important part of doing the Work that we have been commissioned to do. While the Church does not offer legal advice or counseling in such cases, some basic information is available, at no charge, which may be helpful to someone doing estate planning with such a bequest in mind. If you are interested, you may request this information by writing to:
Living Church of God
Attn: Legal Affairs
2301 Crown Centre Dr.
Charlotte, NC 28227
You may also send your request by e-mail to [email protected].
The purpose of estate planning is to be certain that your wishes and desires are carried out for the benefit of your loved ones with a minimum of cost and delay. Having your estate in order brings a certain peace of mind and a sense of accomplishment, knowing that you have handled this important matter "decently and in order" for the good of all.
Even with the best of intentions, procrastination often keeps people from carrying out this vital exercise. Do not let that happen to you. Complete your final planning without delay, for: "If you know these things, blessed are you if you do them" (John 13:17).
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The Executor's Checklist
- Locate the will
- Obtain a lawyer, if necessary
- Apply to appear before the probate court
- Notify beneficiaries named in the will
- Arrange for publication of notice to creditors and mail a notice to each known creditor
- Send notices of the person's death to the Post Office, utilities, banks, and credit card companies
- Inventory all assets and have them appraised, if necessary
- Collect debts owed to the estate
- Check with the deceased's employer for unpaid salary, insurance and employee benefits
- File for Social Security, civil service or veteran's benefits
- File for life insurance and other benefits
- File city, state, and/or federal tax returns
- Pay valid claims against the estate
- Distribute assets and obtain receipts from beneficiaries
- File papers to finalize the estate
—Source: "Being an Executor," Metropolitan Life Insurance Company, New York, New York.