The holidays are cross-generational times. My wife and I were fortunate to have all four of our grown children with us for Christmas - even the world-traveler took time to stop in from Guatemala for a week! And my oldest son let us spoil his two boys just a little bit. No sooner was Christmas over than I headed down to Memphis to visit my own mother - she's eighty-six now, and I keep reminding myself that I can no longer take her presence for granted. And yet, I still get there too infrequently.

Like it or not, estate planning certainly has a cross-generational aspect to it, as well and, like at least some of you, it is something I have paid insufficient attention to - partly because I'm in denial about getting older, and partly because I think I've raised four pretty self-sufficient children who are more than able to take care of their own needs. Nonetheless, I owe it to my wife, my children and my grandchildren to update my will and estate plan, and I have resolved to do that before the end of March.

As I update my estate plan (which was last done after the birth of Child #4) I also plan on making provision for a planned gift to The Butler County United Way, so I can continue to support the programs that mean so much to me, even when I am no longer here. We have a number of vehicles available that can help me continue to make a difference in my community for a very long time.

If you have neglected your estate plan for longer than you should, please take care of it soon. And if you find that you have the means to do a little something for your community while you're at it, I hope, like me, you will make a provision for a legacy gift to the Butler County United Way - and let us know that you have.

Bruce