Who among us has not oc-casionally procrastinated? We say: “I’ll get to it tomor-row” or “I’ll deal with this later.” Putting off cleaning the garage is one thing; putting off establishing your estate plan is quite another. Those who procrastinate about the estate planning pro-cess are obviously not trying to deprive their heirs of assets, but rather simply fall victim to the many convenient excuses to delay.

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