JD, I don't know what kind of attorney you are, but if you are actually writing wills and doing estate planning, don't you think you should have had this figured out long ago (like in 1986)?
I have been loathe to reveal my legal identity on this forum in the past, just because it leads to so much abuse, but in the interest of protecting my fellow FReepers from tragic blunders, I feel compelled to speak up here.
Please folks, retain competent estate planning counsel and don't rely on goofy tips that can end up costing you money or land you in jail (doesn't it occur to people that "cleaning out the safe deposit box before the bank finds out about the death" is tax evasion, a real, actual, bona fide CRIME?). Yikes. Scariest thread I've ever seen on Free Republic.