This website is not intended to substitute for legal or financial counsel or serve as a final answer to personal estate and financial planning problems. Statements made here apply to general situations. Solutions to specific problems depend upon the facts of the situation and the desires of family members involved. Legal and other appropriate counsel is advised for dealing with the planning, maintenance, and transfer of an individual estate.
This website had its origins in the 1960s with work by John E. Moore, Extension Economist, Emeritus, Department of Agricultural, Environmental and Development Economics, The Ohio State University, now deceased. He served as a mentor and encouragement to many of the current and emeriti authors. After Dr. Moore’s retirement, the work continued and was periodically updated by Dr. Richard Duvick, Mr. Darrel Acker, and Mr. Paul Wright, esq., who are all emeriti of The Ohio State University. This revision for the web would not have been possible without the efforts of these four men. However, all errors and omissions are the responsibility of the current authors:
November 2003
All educational programs conducted by Ohio State University Extension are available to clientele on a nondiscriminatory basis without regard to race, color, creed, religion, sexual orientation, national origin, gender, age, disability or Vietnam-era veteran status.
Keith L. Smith, Associate Vice President for Ag. Adm. and Director, OSU Extension.
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