Pa Med. 1991 May;94(5):40-1.
Many peoples' thoughts of estate planning begin and end with their wills. But there are several more elements to any complete, properly prepared estate plan, including trusts, gift giving programs, and family partnerships. In particular, two often overlooked documents--"a durable general power of attorney" and a "living will"--are very important. Without them your plan is not complete.
许多人对遗产规划的认知始于遗嘱，也止于遗嘱。但任何完整、精心准备的遗产计划都包含更多要素，包括信托、赠与计划和家庭合伙关系。特别是，有两份常常被忽视的文件——“持久授权书”和“生前遗嘱”——非常重要。没有它们，你的计划就不完整。
