Estate Planning--
Tasks Performed by the Executor or Administrator

Dying isn't something we like to think about. So, many of us put off making decisions about what will happen to our property after we are gone. We assume our heirs will handle it in a peaceful manner. Unfortunately, heirs don't always agree or get along when splitting up family treasures. Adult children sometimes split apart forever after their parents die, because they disagree on how bills and property should be handled.

You can minimize family disagreements by specifying how you want your estate distributed and by naming someone to manage the distribution of your estate. Have a qualified attorney develop appropriate legal documents to document your wishes.

The person you name in your will to settle your financial affairs is the executor. If you don't have a will or your will is invalid, the probate court will appoint an administrator. The administrator is usually either the surviving spouse or one or more persons entitled to the estate.

When you die, the law requires that your property be collected. After debts, taxes, and expenses are paid, your remaining assets are distributed to whoever is entitled to your property.

The distribution is determined by your will or the intestate law of Georgia or beneficiaries named on contracts, such as life insurance policies or pension plans.

It is the responsibility of the executor or administrator to collect your assets; pay your taxes, debts, and expenses, and make the appropriate distribution of any remaining assets.

The following list of tasks will be similar for an executor or an administrator. The freedom of an executor to operate without direct court supervision depends upon the powers granted in the will. The administrator is bound to closer court supervision because a will has not granted such freedom.

Major tasks performed by an executor or administrator are:

• Locate and file the will with the probate court to obtain authority over the property.
  
• Post legal notice to notify creditors to present any claims against the estate.
  
• Inventory safe deposit box.
  
• Inventory, protect, collect, and establish value of the estate assets as quickly as possible.
  
• Apply for life insurance, pension and profit-sharing benefits.
  
• Apply for lump sum Social Security benefits and Veterans Administration benefits.
  
• Open estate checking and savings accounts.
  
• Value securities.
  
• Appraise real and personal property.
  
• Obtain the following:
  
  --3 years of income tax returns and cancelled checks.
  --5 years of financial information on business interest and relevant agreements.
  --copies of gift tax returns.
  --evidence of debts and costs of administering estate.
  --unpaid medical expenses at death.
  
• Pay debts.
  
• Make necessary support payments to surviving spouse or children.
  
• File personal property tax returns.
  
• File income tax returns due from deceased at death and due from estate during estate administration.
  
• File estate tax return.
  
• Pay out legacies and deliver specific bequests.
  
• Establish trusts created by will.
  
• Secure release from beneficiaries and discharge from duties by probate court.
  
• Prepare final accounting for the probate court.

Your Health

Stick to These Rules to Keep Food Safe

Have you or any of your friends ever had food poisoning? Seven million Americans will suffer from foodborne illness this year. Yet some 85 percent of the cases could be avoided if the food were handled properly.

You can minimize your risk of foodborne illness by taking a few precautions. They are easier to remember if you STICK to these rules:

S - Shop for food in good condition. Do not buy out-dated, dented or thawed food. Food is not a bargain if it makes you sick.

T - Thaw food in the refrigerator or use a microwave oven; do not thaw on the kitchen counter. When frozen food is left at room temperature, the outside of the food warms up and bacteria can grow before the inside thaws.

I - Isolate raw meat items. Their raw juices often contain bacteria which may contaminate other food. Wash the cutting board with hot soapy water after cutting raw meat and before cutting other foods. When grilling, put cooked meat on a clean plate instead of reusing the plate that held the raw meat.

C - Cook thoroughly. It takes thorough cooking to kill harmful bacteria. Cook red meat to 160 degrees and poultry to 180 degrees. A meat thermometer will help you be sure that it's cooked all the way through. Red meat is done when the inside is grey or brown. Poultry is done if juices run clear.

K - Keep it refrigerated. Never leave perishable food at room temperature over 2 hours. Bacteria that cause food poisoning grow rapidly at room temperature. Store leftovers in the refrigerator and use within 2 days. Or freeze leftovers for longer storage. Here's an idea for using leftovers which have been stored safely.

Spanish Turkey Casserole
1 1/2 cups diced cooked turkey
4 cups cooked rice
2 cups canned stewed tomatoes
1/2 cup minced onion
1/2 cup finely chopped green pepper
1/2 cup finely chopped celery
1/8 teaspoon pepper

Combine all ingredients. Place in a 13" square baking dish that has been sprayed with a nonstick spray. Cover and bake at 350 degrees F. for one hour. Yield: 4 servings

Nutrient Analysis Per Serving: Calories: 400
Fat: 3 grams
Saturated Fat: 1 gram
Cholesterol: 40 milligrams
Sodium: 380 milligrams

Your Relationships

When A Spouse Provides Care

Generally, when we think of people who provide assistance with daily living tasks for seniors, we think of them as middle-aged adults. While many adults are employed as caregivers for older adults, much caregiving is provided by other senior adults. In fact, one-third of caregivers are older than 65 years of age themselves. Many of these caregivers are spouses of the older person needing assistance.

Spouses certainly have provided care for one another throughout their married lives. That's part of being married! As partners age, however, the type of care necessary often changes. When chronic diseases and disabilities take their toll, some spouses remember their vows of "... in sickness and in health" but never thought it would be like this! Such responsibility can create conflicting emotions for the caregiving spouse. Loyalty and commitment to the partner in need can be powerful values driving our caregiving decisions.

Sometimes our values can interfere with sound decision-making. Consider the following examples:

Learning New Roles. In most marriages, each partner manages specific tasks around the house, in specific ways. When an illness upsets these roles, stress between the partners usually results. Washing dishes, mowing the lawn, folding laundry - these and other daily tasks can trigger criticism and arguments. The disabled partner is often frustrated that he cannot be more help; the healthier partner resents criticism when she is doing the best she can under trying circumstances.

Coping With Guilt. It's bad enough when we feel guilty over some real mistake, but some partners experience guilt over issues such as being healthier or more active than a disabled spouse. Or guilty for not spending 24 hours a day caring for a spouse. Or guilty for resenting the demands of a partner whose personality has changed. Or guilty over just about any responsibility that has not been perfectly fulfilled, as if that were ever possible. Guilt is a negative motivator, unhealthy for both the caregiver and receiver over time.

Needing to Feel Useful. Whenever a relationship develops unbalanced dependence of one partner on the other, it can become difficult to reestablish balance. The relationship between caregiver and receiver can become so entrenched that both partners resist change. Ironically, caregivers may subconsciously undermine improvements in a disabled partner's condition if it threatens her role as caregiver. This situation can really be tough when the disability reverses previous power balances; for example, when a husband had made all the family decisions for years, suffers a disabling condition, and now the wife must assume the major decision-making role.

Having Too Much Time Together. Most relationships eventually settle in to a routine that includes a balance of together-time and alone-time that both partners find comfortable. A disabling condition requiring one partner to become a major caregiver can upset that time balance. Loss of privacy or time for community involvement can fan the flames of resentment and guilt discussed above.

Most caregiving spouses feel tremendous responsibility to "be strong," never sharing the feelings of worry and stress that lie just beneath the surface. Like a pressure cooker, however, without some relief, something is going to explode! Even in healthy relationships, serving as a caregiver can create serious stress. In troubled relationships, the added stress of caregiving can result in angry outbursts, depression, and even violence.

How can we avoid, or at least minimize, these stresses of caregiving? To paraphrase Dirty Harry, a man's got to recognize his limitations. Caregivers may see themselves as noble martyrs when they devote their lives to caring for partners in need. There is nothing noble, however, about destroying one's emotional health and a formerly loving relationship in the process. Recognize when you, the caregiver, need some care yourself! Develop a network of friends with whom you can share your burden when the pressure seems over- whelming. If necessary, find some paid support such as temporary visiting nurses. Finally, recognize that declining physical abilities with aging are a normal, expected part of most of our lives. Coming to terms with that reality, making the necessary accommodations, and going on with our lives is a sign of healthy aging.

An Equal Opportunity/Affirmative Action Organization Committed to a Diverse Work Force

DP-CFR-054 December 1993

Issued in furtherance of Cooperative Extension work, Acts of May 8 and June 30, 1914, The University of Georgia College of Agricultural and Environmental Sciences and the U.S. Department of Agriculture cooperating.

Gale A. Buchanan, Dean and Director