In the late 20th century America, the role played in our lives by financial and tax considerations is pervasive as well as oppressive. The frenetic activity generated by year-end tax planning is intensified many times over when dealing with life-end financial and tax planning. The old chestnut that describes the “golden years” as those in which the gold you’ve managed to accumulate during your working years is given to doctors tells only half the story. In the absence of careful planning before death, the balance goes to the government.