[knarf]

I had made some phone calls earlier this morning when I started this whole thing, and I just got off the phone with a Philadelphia lawyer

He told me, gas well royalties being relatively new to the scene, probate is attatching an approximate $7,500.00 p/acre value in figuring estate taxes.Not necesarily part of trust and wills, but valuable information to those that have royalties

Also ... the checks should be established as a joint check (mine is)

[thackney]

May I suggest one other consideration in your planning. As Darren McCarty stated above: a patient advocate form and a power of attorney.

I say this not some much for a death, but life while incapacitated, possibly without recovery. We are dealing with this to degrees with my In-Laws. While some power of attorney was set up and joint accounts, it was done done in completeness and we now are dealing that.