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</o:shapelayout></xml><![endif]--></head><body lang=EN-US link="#0563C1" vlink="#954F72"><div class=WordSection1><p class=MsoNormal>Listserv mates: I am preparing a Will for an elderly woman who has very few assets (mostly family heirlooms with low intrinsic value). She trusts her sole son to distribute her heirlooms as she has instructed him among her grandchildren and great-grandchildren. Any suggestions and sample Will provisions that will give the PR sole and absolute discretion in the distribution of asset among the beneficiaries. Is this a wildly crazy idea? Does it open the PR to too much potential liability? Paul Neumiller<o:p></o:p></p></div></body></html>