This is the memo I told you I was writing. Our financial statement is attached. The grandkids also have modest gifts-to-minors accounts, with the parent of each as custodian. These funds should be used for education to the extent possible, as the grandkids would otherwise get the money at age 21 and this could do as much harm as good.

Our family partnership, Sycamore LLC, has its own brokerage account. Tom Everson (544-6556) is our broker for this and our personal investment account. You would be successor manager of the LLC, along with Duncan. See Subarticle 4.4 of the attached LLC Operating Agreement. You (and a trust under my Will, of which you would be trustee) would own most of the LLC, with Duncan and Mary having smaller but meaningful interests. I encourage you to keep the LLC going as we have, with a balance of diversified stocks and bonds, and quarterly distribution of the interest and dividend income.

If I died, you would have these resources plus about $700,000 in life insurance ($500,000 from our own policy -- contact Chuck Sander at 733- 7557; and about $200,000 through my work). The original insurance policies are in our safe deposit box, along with a few other documents like the deed to our house. There is a small balance left on our house mortgage, but you know to just keep paying it and the other bills as you have been doing.

To determine the mechanics of making all of this happen, ask our attorney Ellen Pearson to advise and help you. Don't hesitate to ask her anything and everything, as she is a capable and compassionate person. For any of the benefits from my work (life insurance, profit sharing, etc.) you (or Ellen) would contact Carrie Sands or her successor at my office. I am attaching copies of our estate planning documents, which you and Ellen would use to get things straightened out.

It would seem sensible for you to invest the insurance proceeds in our brokerage account, and have a regular monthly amount sent to your checking account to pay bills. You'll also get periodic distributions from Sycamore LLC.

Your resources should last you a lifetime, if you live modestly as we have. Our accountant Julie Epps can help you to think through the arrangement of your finances, and do your annual tax return and schedule of estimated tax payments.

You can afford to remain single with or without working, but I would be happy if you got married again. I know you will be careful that he have your best interests, and Duncan's and Mary's, at heart.

P.S. I'd prefer a memorial service at the church some evening; please pay to fly Steve Weger out to participate in the service. Remains? cremate; we have a small plot at Lakewood Cemetery.

P.P.S. If I were disabled but still living, there would be some monthly disability income from work, but not as much as I am making while working. Here again, Ellen and Julie could help you sort things out.

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There are many important matters that aren't addressed in a Will. We encourage you to consider writing a letter or memo like this for the benefit of your family. If you'd like to discuss this or any other aspect of your estate planning, please call the attorney with whom you work, or Julie Dickens, Alan Macpherson, Eileen Peterson, or Sandy Rovai, all members of our Trusts & Estates Group. Thanks.