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n I never liked my children anyway
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![](3D"slide0018_image004.gif")
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“Rights of Survivorship”
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Avoid Death or Draft a Will...
![](3D"slide0007_image006.gif")
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Content-Location: file:///C:/882D31EC/avoid_death_or_draft_a_will_files/slide0019.htm
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Avoid Death or Draft a Will...
Avoid Death or Draft a Will...
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Content-Location: file:///C:/882D31EC/avoid_death_or_draft_a_will_files/slide0009.htm
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Avoid Death or Draft a Will...
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Avoid Death or Draft a Will...
©
2005 by David R. Brewer, Attorney at Law, PLLC, 900 Rockmead, Suite 132, <=
/span>Kingwood,
Texas 77339
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numSlds )
gSldJumpIdx =3D numSlds;
if ( gSldJumpIdx >=3D 0 ) {
if ( gSldJumpIdx =3D=3D 0 )
gSldJumpIdx =3D 1;
var jumpTo =3D parseInt(gSldJumpIdx);
gSldJump =3D 0; gSldJumpIdx =3D "";
win.GoToSld( parent.GetSldList().mList[jumpTo-1].mSldHref )
}
}
}
function _KDH()
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if( event.keyCode =3D=3D 8 ) {
event.returnValue =3D 0;
parent.GoToPrevSld();
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}
function DocumentOnClick()
{
if( IsNts() || parent.HideMenu() ) return;
if( ( g_allowAdvOnClick && !parent.IsFramesMode() ) ||
(event && (event.keyCode=3D=3D32) ) )
parent.GoToNextSld();
}
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var g_animUseRuntime =3D false;
var g_animItemsToHide, g_animInteractiveItems, g_animSlideTime;
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window.gPPTHTML=3DSupportsPPTHTML()
var g_fBaseHyperlink =3D false;
var gMainDoc=3Dnew Array(new hrefList("slide0001.htm",1,-1,1),new hrefList(=
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08.htm",1,-1,1),new hrefList("slide0009.htm",1,-1,1),new hrefList("slide002=
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/*********************************************
Frameset functions
These functions control slide navigation
and state of the frameset.
**********************************************/
function RemoveFilePrefixFromHref(href)
{
var regExp =3D /^file:\/\/\//i;
return href.replace(regExp, "")
}
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{
g_allowAdvOnClick =3D GetCurSld().mAdvOnClk
document.body.style.backgroundColor=3D"black"
document.oncontextmenu=3Dparent._CM;
document.onkeydown =3D _KDH;
document.ondragstart=3DCancel
document.onselectstart=3DCancel
self.focus()
}
function Redirect( frmId )
{=09
var str=3Ddocument.location.hash,idx=3Dstr.indexOf('#'), sId=3DGetSldId()
if(idx>=3D0) str=3Dstr.substr(1);
if( window.name !=3D frmId && ( sId !=3D str) ) {
obj =3D GetObj("Main-File")
window.location.href=3Dobj.href+"#"+sId
return 1
}
return 0
}
var MHTMLPrefix =3D CalculateMHTMLPrefix();=20
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{
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href=3Dnew String(document.location.href)=20
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if (End < Start)=20
return href.substring(0, Start)=20
else=20
return href.substring(0, End)=20
}
return '';
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{
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function UpdNavPane( sldIndex ){ if(gNavLoaded) PPTNav.UpdNav() }
function UpdOtNavPane(){ if(gOtlNavLoaded) PPTOtlNav.UpdOtlNav() }
function UpdOtlPane(){ if(gOtlLoaded) PPTOtl.UpdOtl() }
function SetHasNts( fVal )
{
if( gHasNts !=3D fVal ) {
gHasNts=3DfVal
UpdNavPane()
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}
function ToggleOtlText()
{
gOtlTxtExp=3D!gOtlTxtExp
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}
function ClearMedia()
{
// Clear any sounds playing before launching another browser window. Other=
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if (PPTSld.pptSound) PPTSld.pptSound.loop =3D 0;
}
function FullScreen()
{=20
if ( PPTSld.g_animUseRuntime )
PPTSld.document.body.pause();
ClearMedia();
var href =3D ( document.location.protocol =3D=3D 'mhtml:') ? FULLSCR_HREF =
: FULLSCR_HREF+"#"+GetHrefObj(gCurSld).mSldHref;
if (MHTMLPrefix !=3D "")
href =3D RemoveFilePrefixFromHref(href)
if(PPTNav.event.ctrlKey) {
var w =3D (window.screen.availWidth * 1.0) / 2.0
var h =3D w * (PPTSld.g_origH * 1.0) / PPTSld.g_origW
win =3D window.open( MHTMLPrefix+href,null,"toolbar=3D0,resizable=3D1,top=
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if( win.document.body && PPTSld.g_animUseRuntime )
win.document.body.PPTSldFrameset=3Dwindow;
}
else
{
win =3D window.open( MHTMLPrefix+href,null,"fullscreen=3Dyes" );
if( win.document.body && PPTSld.g_animUseRuntime )
win.document.body.PPTSldFrameset=3Dwindow;
}
}
function ToggleVNarration()
{
rObj=3DPPTSld.document.all("NSPlay")
if( rObj && !PPTSld.g_animUseRuntime ) {
if( (rObj.playState =3D=3D 1)||(rObj.playState =3D=3D 0) )
rObj.Play()
else if( rObj.playState =3D=3D 2 )
rObj.Pause()
else
return;
}
else if( PPTSld.g_animUseRuntime )
{
narObj =3D PPTSld.document.all("narrationID")
if( narObj )
narObj.togglePause()
}
}
function GetCurSldNum()
{ =20
obj=3DGetHrefObj(gCurSld)
if( obj.mOrigVis =3D=3D 1 )
return obj.mSldIdx
else =20
return gCurSld
}
function GetNumSlds()
{ =20
if( GetHrefObj(gCurSld).mOrigVis =3D=3D 1 )
return GetSldList().mNumVisSlds;
else
return GetSldList().mList.length
}
function GetSldNum( href )
{
for(ii=3D0; ii 1 )
PopSldList();
else if( !IsFramesMode() ) {
if( gLoopCont )
GoToFirst()
else
EndShow()
}
}
function GoToPrevSld()
{
ii=3DgCurSld-1
if( ii > 0 ) {
obj=3DGetHrefObj(ii)
while ( obj && ( obj.mVis =3D=3D 0 ) && ( ii>0 ) )
obj=3DGetHrefObj(--ii)
if( ii =3D=3D 0 ) ii=3D1
GoToSldNum(ii)
}
}
function GoToFirst(){ GoToSld( GetHrefObj(1).mSldHref ) }
function GoToLast()
{
ii=3DGetSldList().mList.length
if( ii !=3D gCurSld )
GoToSld( GetHrefObj(ii).mSldHref )
}
function GoToSldNum( num )
{
if( PPTSld.event ) PPTSld.event.cancelBubble=3Dtrue
obj =3D GetHrefObj( num )
obj.mVis=3D1
gPrevSld=3DgCurSld
gCurSld =3D num;
=09
if (MHTMLPrefix !=3D "")
PPTSld.location.replace(MHTMLPrefix+RemoveFilePrefixFromHref(obj.mSldHref=
))
else
PPTSld.location.replace(obj.mSldHref)
=09
if( IsFramesMode() ) {
UpdNavPane(); UpdOtlPane(); UpdNtsPane()
}
}
function GoToSld( href )
{
if( PPTSld.event ) PPTSld.event.cancelBubble=3Dtrue
GetHrefObj( GetSldNum(href) ).mVis=3D1
if (MHTMLPrefix !=3D "")
PPTSld.location.replace(MHTMLPrefix+RemoveFilePrefixFromHref(href))
else
PPTSld.location.replace(href)
}
function SldUpdated( id )
{
if( id =3D=3D GetHrefObj(gCurSld).mSldHref ) return
gPrevSld=3DgCurSld
gCurSld=3DGetSldNum(id)
if( IsFramesMode() ) {
UpdNavPane(); UpdOtlPane(); UpdNtsPane()
}
}
function PrevSldViewed(){ GoToSld( GetHrefObj(gPrevSld).mSldHref ) }
function HasPrevSld() { return ( gIsEndShow || ( gCurSld !=3D 1 && GetHrefO=
bj( gCurSld-1 ).mVis =3D=3D 1 )||( GetCurSldNum() > 1 ) ) }
function HasNextSld() { return (GetCurSldNum() !=3D GetNumSlds()) }
function CloseWindow() {
if( HideMenu() ) return;
=09
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/*********************************************
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There are 2 types of buttons: ImgBtn, TxtBtn
implemented as function objects. They share
a similiar interface so the event handlers
can call SetActive, for example, on a button=20
object without needing to know exactly=20
what type of button it is.
**********************************************/
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t.SetActive()
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//-----------------------------------------
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var t=3Dthis
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t.SetDisabled=3D _TBSetD
t.SetEnabled =3D _TBSetE
t.GetState =3D chkState
t.UserAction =3D action
t.ChgState =3D _TBUI
t.mObjId =3D oId
t.m_elementsId=3D oeId
t.mIsOn =3D 1
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var t=3Dthis
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var t=3Dthis
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var t=3Dthis
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var t=3Dthis
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if( t.UserAction !=3D null )
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if( t.GetState() )
t.SetPressed()
else
t.SetActive()
} =20
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function BtnOnOut(){ b=3DGetBtnObj(); if( b !=3D null ) b.SetInactive() }
function BtnOnUp()
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b=3DGetBtnObj()
if( b !=3D null )
b.Perform()
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Upd()
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function GetOtlState(){ return parent.gOtlOpen }
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function NtsBtnSetFlag( fVal )
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function _BSetP_Border(){ b =3D gBtnArr[this.mObjId]; if( b !=3D null ) b.S=
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function _BSetA_BorderImg()
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b =3D gBtnArr[this.mBorderId]=20
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obj.style.posTop=3D0
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{=20
b =3D gBtnArr[this.mBorderId]
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var gBtnArr =3D new Array()
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gBtnArr["nb_nts"] =3D new ImgBtn( "nb_nts","nb_ntsBorder",10,parent.ToggleN=
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gBtnArr["nb_ntsBorder"].m_flagId=3D "nb_nts"
gBtnArr["nb_ntsBorder"].SetFlag =3D NtsBtnSetFlag
gBtnArr["nb_otlTxt"].ChangeIcon=3D GetOtlTxtState
/*********************************************
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_CM() is the function that's hooked up to
the oncontextmenu event. Once we're asked to
show the menu, we first build it by creating
DIVs on-the-fly. Then we position it=20
within the screen area so it doesn't get
clipped.
Creating the DIVs using createElement() means
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into the slide HTML files.
**********************************************/
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function M_GoNextSld() { if( gIsEndShow ) M_End(); else GoToNextSld() }
function M_GoPrevSld() { if( gIsEndShow ) { gIsEndShow=3D0; history.back();=
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e.onmouseover=3DHighlight
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function CreateSeparator( node )
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------=_NextPart_01CAF1B6.847DA890
Content-Location: file:///C:/882D31EC/avoid_death_or_draft_a_will_files/fullscreen.htm
Content-Transfer-Encoding: quoted-printable
Content-Type: text/html; charset="us-ascii"
Avoid Death or Draft a Will...
------=_NextPart_01CAF1B6.847DA890--
Click to edit Master subtitle styl=
e
‹date/time›
=
‹footer›
‹#›
------=_NextPart_01CAF1B6.847DA890
Content-Location: file:///C:/882D31EC/avoid_death_or_draft_a_will_files/master04.xml
Content-Transfer-Encoding: quoted-printable
Content-Type: text/xml; charset="utf-8"
‹header›&#=
13;
‹=
date/time›&#=
13;
Everything You've Always Wanted to Know About Wills, But We're Afrai=
d to
Ask
‹=
;#›&#=
13;
------=_NextPart_01CAF1B6.847DA890
Content-Location: file:///C:/882D31EC/avoid_death_or_draft_a_will_files/pres.xml
Content-Transfer-Encoding: quoted-printable
Content-Type: text/xml; charset="utf-8"
5/12/2010
1
Avoid death
or
draft a will …
or
draft a will …
̷=
0;Your
choice
5/12/2010
2
Introduction
nWho do you trust more to care for your
family – yourself or the state?
nDavid R. Brewer,
Attorney at Law, PLLC
5/12/2010
3
Topics of Discussion
<=
span
class=3DBB style=3D'position:absolute;left:-6.13%;top:.61em'>nDying=
Without
a Will
nHow A=
ssets
Are Transferred at Death
<=
span
class=3DBB style=3D'position:absolute;left:-6.13%;top:.61em'>nGift =
and
Estate Tax
<=
span
class=3DBB style=3D'position:absolute;left:-6.13%;top:.61em'>nEstat=
e Tax
Repeal in 2010
<=
span
class=3DBB style=3D'position:absolute;left:-6.13%;top:.61em'>nWill
Questionnaire
5/12/2010
4
Dav=
e’s
Top Ten Reasons
to Die Without = a Will ….
to Die Without = a Will ….
5/12/2010
5
No. =
10
nScrew Jerry’s kids … Give my money to the state!
5/12/2010
6
No. =
9
5/12/2010
7
No.
8
n=
Anna Nicole…where have I heard that name?
5/12/2010
8
No. =
7
n=
Some judge I don’t know can do a MUCH
better job choosing an executor than I can
5/12/2010
9
No. =
6
n=
My Van Gogh’s going to look great hanging next to the judge’s Velvet Elvis
5/12/2010
10
No. =
5
n=
If only my divorce had been final …. But doesn’t her new boyfriend look great driving my Corvette!
5/12/2010
11
No. =
4
n=
Job security for court appointed reps
5/12/2010
12
No. =
3
n=
Of course the government will find a
good home for the kid=
s
5/12/2010
13
No. =
2
n=
What a way for my kids to find out about Daddy’s love child!
5/12/2010
14
No. =
1
n=
Why pay a greedy lawyer $200 now when your grieving loved ones can pay him $2000 later
5/12/2010
15
How
Assets Are Transferred at Death
nProbate
? Court process to:
• =
approve
Will
• =
distribute
probate assets in absence of Will
? Probate Property
•
land
• autos=
3;
• cash
=
;
• personal
property
nNon-Probate
? Property passing outside of
probate
n?
Property passing by contract or beneficiary designation
(other than to the estate)
• =
Life Insurance
• Annuitie=
s
• Qualified
Plans & IRAs
? Property owned jointly with “Rights of Survivorship”
5/12/2010
16
Gift
and Estate Tax Applicable Exclusion and Credit Amounts by Year
55% (a=
)
$345,8=
00
$1,000=
,000
$1,000=
,000
2011+
0% (b)=
$0 (b)=
$0 (b)=
$1,000=
,000
2010
45%
$1,455=
,800
$3,500=
,000
$1,000=
,000
2009
45%
$780,8=
00
$2,000=
,000
$1,000=
,000
2008
45%
$780,8=
00
$2,000=
,000
$1,000=
,000
2007
46%
$780,8=
00
$2,000=
,000
$1,000=
,000
2006
47%
$555,8=
00
$1,500=
,000
$1,000=
,000
2005
48%
$555,8=
00
$1,500=
,000
$1,000=
,000
2004
49%
$345,8=
00
$1,000=
,000
$1,000=
,000
2003
50%
$345,8=
00
$1,000=
,000
$1,000=
,000
2002
55%(a)=
$220,5=
50
$675,0=
00
$675,0=
00
2001
Top Ma=
rginal
Applicable
Estate Tax =
Credit Amount
Applicable
Estate Tax Exclusion Amount
Applicable
Gift Tax Exclusion Amount
Year
of Transfer
• (a) For
taxable estates between $10,000,000 and approximately $17,184,000, the
marginal rate is 60% to phase out the lower marginal rates
• (b) Once estate taxes are repealed (20 10 only), an adjusted carry=
over
basis will be put in place which will trigger potential capital
gains of 20% on assets sold, and the gift tax rate will be the top income =
tax
rate (currently scheduled to be 35%).
5/12/2010
17
Estate Tax Repeal in 2010<=
/div>
------=_NextPart_01CAF1B6.847DA890
Content-Location: file:///C:/882D31EC/avoid_death_or_draft_a_will_files/slide0008.htm
Content-Transfer-Encoding: quoted-printable
Content-Type: text/html; charset="us-ascii"
nThe estate & gene=
ration
skipping transfer taxes are repealed in
2010, but only for 1 year.
The
executor/administrators will be at RISK of being potentially =
sued by “unhappy” beneficiaries who re=
ceive
a lower adjustment in the =
basis
of their inherited property than their siblings.
n
The
estate tax is replaced by an “adjusted” carryover basis, which can be selectively adjusted by the executor/administrator for property valued up to:&=
#13;
• $1,300,000 for all beneficiaries
• plus
an additional $3,000,000 for property
transferred to a spouse=
5/12/2010
18
What This Means
nNo responsible p=
arent
should EVER put off executing a professionally
drafted will
nMost everyone would be well served by executi=
ng a
professionally drafted will
5/12/2010
19
Next Steps
nResearch rates &=
#8211;
shop around and price compare
nFind a lawyer you
trust and set an appointment NOW, before you move
on to other things
5/12/2010
20
&se=
ct;
‹header›&#=
13;
‹=
date/time›&#=
13;
Click to edit Master text styles
Second level
Third level
Fourth level
Fifth level
‹footer›&#=
13;
‹=
;#›&#=
13;
------=_NextPart_01CAF1B6.847DA890
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Content-Location: file:///C:/882D31EC/avoid_death_or_draft_a_will_files/script.js
Content-Transfer-Encoding: quoted-printable
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if( g_bgSound ) {
idx=3Dg_bgSound.indexOf(",");
pptSound.src=3Dg_bgSound.substr( 0, idx );
pptSound.loop=3D -(parseInt(g_bgSound.substr(idx+1)));
}
SlideObj.filters.revealtrans.Apply()=09
}
SlideObj.style.visibility=3D"visible"
if( fTrans )
SlideObj.filters.revealtrans.Play()
}
function MakeNotesVis()=20
{
if( !IsNts() ) return false=20
SlideObj.style.display=3D"none"
nObj =3D document.all.item("NotesObj")
parent.SetHasNts(0)
if( nObj ) {=20
nObj.style.display=3D""
parent.SetHasNts(1)
}
return 1
}
function ChkAutoAdv()
{
if(SldHasTrans())
SlideObj.onfilterchange=3DAutoAdv
else
AutoAdv()
}
function AutoAdv()
{
if(!IsWin("PPTSld") || !gUseSldTimings )return
var sld=3DGetCurSld()
if( (sld.mAdvDelay>0) && !parent.IsFramesMode() )
setTimeout("parent.GoToNextSld()",sld.mAdvDelay)
}
function GetObj(id)
{
if(g_supportsPPTHTML) return document.all(id);
else return document.getElementById(id);
}
function SldHasTrans() { return SlideObj.style.filter !=3D ""; }
function GetSldId()=20
{
var regExp =3D /file:\/\/\//i
var pos =3D location.href.search(regExp)
if (MHTMLPrefix !=3D "" && pos !=3D -1)
sId =3D location.href.substring(pos)
else
{
sId =3D RemoveFilePrefixFromHref(location.href);
var regExp =3D /\//
var fixedHref =3D sId
var pos =3D -1
=09
pos =3D fixedHref.search(regExp)
while (pos !=3D -1)
{
fixedHref =3D fixedHref.replace(regExp, "\\")
pos =3D fixedHref.search(regExp)
}
=09
if (g_fBaseHyperlink =3D=3D true)
sId =3D "file:///" + fixedHref;
else
sId =3D fixedHref.substring(fixedHref.lastIndexOf('\\') + 1)
}
=09
return sId
}
function HideMenu() { if( frames["PPTSld"] && PPTSld.document.all.item("ctx=
tmenu") && PPTSld.ctxtmenu.style.display!=3D"none" ) { PPTSld.ctxtmenu.styl=
e.display=3D'none'; return true } return false }
function IsWin( name ) { return window.name =3D=3D name }
function IsNts() { return IsWin("PPTNts") }
function IsSldOrNts() { return( IsWin("PPTSld")||IsWin("PPTNts") ) }
function SupportsPPTAnimation() { return( navigator.platform =3D=3D "Win32"=
&& navigator.appVersion.indexOf("Windows")>0 ) }
function SupportsPPTHTML()
{
var appVer=3Dnavigator.appVersion, msie=3DappVer.indexOf("MSIE "), ver=3D0
if( msie >=3D 0 )
ver=3DparseFloat( appVer.substring( msie+5, appVer.indexOf(";",msie) ) )
else
ver=3DparseInt(appVer)
return( ver >=3D 4 && msie >=3D 0 )
}
function _RSW()
{
if( !g_supportsPPTHTML || IsNts() ||
( !g_scaleInFrame && (!IsWin("PPTSld") || !parent.IsFullScrMode()) ) )
return
var padding=3D0;
if( IsWin("PPTSld") && parent.IsFramesMode() ) padding=3D6
cltWidth=3Ddocument.body.clientWidth-padding
cltHeight=3Ddocument.body.clientHeight-padding
factor=3D(1.0*cltWidth)/g_origW
if( cltHeight < g_origH*factor )
factor=3D(1.0*cltHeight)/g_origH
newSize =3D g_origSz * factor
if( newSize < 1 ) newSize=3D1
s=3DSlideObj.style
s.fontSize=3DnewSize+"px"
s.posWidth=3Dg_origW*factor
s.posHeight=3Dg_origH*factor
s.posLeft=3D(cltWidth-s.posWidth+padding)/2
s.posTop=3D(cltHeight-s.posHeight+padding)/2
if( g_scaleHyperlinks )
ScaleHyperlinks( factor )
}
function _InitAnimations()
{
animRuntimeInstalled =3D ''+document.body.localTime !=3D 'undefined';
isFullScreen =3D (window.name =3D=3D "PPTSld") && !parent.IsFramesMode();
g_animUseRuntime =3D g_showAnimation && animRuntimeInstalled && !(isFullSc=
reen && parent.IsSldVisited());
if( g_animUseRuntime ) {
collSeq =3D document.all.tags("seq");
if( collSeq !=3D null ) {
for(ii=3D0;ii
' + ENDSHOW_MESG + '
![](3D"notes_flag.gif")
No=
tes![](3D"buttons.gif")
