You are a first generation immigrant or the descendent of a first generation immigrant to the United States. This country is truly the land of opportunity and freedom, and you and your family have prospered in this country. In fact, you have accumulated a small amount of personal wealth or even a great deal of wealth. This accumulation of wealth is a result of your hard work and effort.

But what happens if you should die? Or your parents should die? What are the procedures for the transfer of property of someone who dies? What about death taxes? Who has to pay them? What about the expensive and lengthy proceeding called probate where you have to go to court? What is a will and how does it work?

This booklet will provide the basic answers to these and other questions. It is written in simple terms and is intended to be easily understood by the average reader.

Except for Chapter 16, the information containing in this booklet applies to U.S. citizens