// JavaScript Document
        var message = 0
        while (message <= 0){
             message = Math.floor(Math.random()*11);
        }
        switch (message) {
		   case 1: document.write('The term "intestate" meaning "to leave nothing behind" in Latin, is used when a person dies without a will or final instructions. Over 75% of adults under the age of 60 do not have a will.'); break;
		   case 2: document.write('Tax deferral makes retirement accounts a tremendous vehicle for retirement savings, tax deferred retirement accounts are not an ideal asset to pass on to non-charity beneficiaries. Most retirement accounts are considered income in respect of decedent, meaning a non-charity beneficiary gets stuck with the deferred income tax burden following the death of the account owner. If the beneficiary of a retirement account is a tax-exempt charity, the charity can take a tax-free withdrawal of the account balance following the account owner\'s death. Since the untaxed balance in these accounts at the time of the account owner\'s death will never be subject to income tax when left to charity, there is often no better asset available to satisfy our client\'s charitable objectives.'); break; 
		   case 3: document.write('There is no real need to share the terms of your will with your children but they should know that it exists, where it is located and that it is up to date. However, if you have executed a living will, which is an expression of your wishes concerning life support and treatment in the event of a terminal illness, copies should be provided to all family members who would be involved with your care. If you have executed trusts to provide for the disposition of your property, copies or duplicate originals should be provided to each of the named trustees and successor trustees and each should know where to locate the original. Copies of amendments should also be provided as made.'); break; 
		   case 4: document.write('If you have made a decision not to share the particulars of your estate and the management and disposition of your estate with your children, be aware of the fact that surprises create uncertainty and tension, perhaps at a time when your family is very emotional and needs to feel most secure. Try to avoid those surprises and the possible conflicts. Start with your personal property. Tell your family now that you love them, what you have planned for them and who is going to be in charge.'); break; 
		   case 5: document.write('Employment benefits are includible under Section 2033 if the estate has a right to payment, while Section 2039 frequently captures benefits payable to a beneficiary. On the other hand, voluntary payments under employee benefit plans to a deceased employee\'s estate or beneficiary have been excluded.'); break; 
		   case 6: document.write('Under the Social Security Act, an employee has no control over the designation of beneficiaries or the amounts payable to them and has no property interest in the funds at the time of his death. Thus, such benefits are not includible.'); break; 
		   case 7: document.write('Insurance on the life of another person who survives the owner-decedent is includible in the estate as property in which the decedent had an interest when he died.'); break;
		   case 8: document.write('The Supreme Court has held that the decision of a state court on a question involving state law does not bind IRS or federal courts when the U.S. was not a party to the state proceeding and there is no decision by the highest court of the state on the matter. The federal authorities can make their own interpretation of state law, giving "proper regard" to relevant rulings of lower state courts.'); break; 
		   case 9: document.write('No exclusion may be made from the value of the deceased spouse\'s property for the dower, curtesy or similar interest of the surviving spouse. The entire value of the property must be included in the gross estate of the deceased spouse.'); break; 
		   case 10: document.write('With certain exceptions, property that a decedent transferred by gift before his or her death (even if the gift was made within the 3 years preceding his or her death) will not be included in the donor\'s gross estate provided he or she died after 1981.'); break; 
		   default: document.write(message);
       }