Brenda's is an excellent suggestion, IMHO. This is also not legal advice,
and laws differ from state to state. However, at one time I was informed
that every item or group of items specifically listed and bequeathed in a
will (or codicil) must be appraised and their value included for state and
federal estate taxes (if any). A letter left with a Will doesn't have the
same legal requirement that a given item must go to a specific
recipient--the letter is simply the decedent's request--but the items listed
in the letter don't fall under the same appraisal and tax requirements.

Barbara Joyce
Snoqualmie, WA
USA



> Terry and I have made Wills but they are of the type that leaves
> everything to each other and then equally between the children, but I
> have put a note into the envelope saying that if they don't want any of
> my lacemaking things for themselves then please offer them to The Lace
> Guild - and included the Guild's address/phone number.  That sort of
> thing can be done for any specialist items.
> 
> Brenda
> 
> 
> On 12 Jun 2006, at 13:13, [EMAIL PROTECTED] wrote:
> 
>> Dear Friends:
>> 
>> 
>> THIS IS NOT LEGAL ADVICE AND ALL WILLS/TRUST LAWS DIFFER FROM STATE TO
>>  STATE
>> IN THE UNITED STATES.
>> 
>> 
>> Clay's letter caught my interest right away.  My husband and I are
>> constantly "antiqueing" and buying things second-hand.  At one
>> auction,  where there
>> were no children surviving the couple; their entire life was laid  out
>> on
>> several tables.  You could view everything and realize that many
>> things were
>> purchased with care.  I have no heirs.  My husband's  children aren't
>> interested
>> either.  My largest fear is that some jerk will  come in and clean out
>> the house,
>> not recognize my extensive bone bobbin  collection, and pitch all of
>> it into
>> a dumpster.  So, even though I have  not made out a will, I am going to
>> inventory everything in my lacemaking  collection and pick a
>> designated spot.  An
>> inventory is the first step  towards creating a will and would become
>> an
>> integral part of it when it is  finally time to disperse it all.
>> 
>> 
>> Linda MacRannolds Sheff, Esq.
>> 
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>> 
> Brenda
> http://paternoster.orpheusweb.co.uk/
> 
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