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For 2026: LIVING WILLS CAN BE A KEY PART OF ESTATE PLANS

Death can be an unpleasant thing to think about. Yet there may be many advantages to thinking about and anticipating potential end-of-life issues. A big issue that may be worth thinking about is the issue of what happens if one becomes incapacitated and unable to make one's own health care decisions. This is where an advance health care directive may prove to be helpful.

 Advance health care directives are also known as living wills, and they provide directions to health care professionals on the topic of providing, withholding or withdrawing life-prolonging procedures. An advance health care directive provides assurance that a person's wishes will be respected regarding this sensitive topic.

 Another potential aid is a health care surrogate. A health care surrogate is a person empowered to make these kinds of decisions for another person if the other person becomes incapacitated. Health care surrogates can also authorize the donation of a bodily organ.

 Advance health care directives and health care surrogates can be a key part of any person's estate plan.

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On behalf of J. Kelly Kennedy, Attorney/CPA, PLLC, which has been acquired by Rignanese & Associates, PLLC.