Mortality is a grim but stubborn fact of human life. You cannot live forever, and it is important to create a document, a plan, a set of instructions that distributes and disposes of your capital in the way that accords with your wishes. You do not have to be amongst the wealthiest class of persons to engage in estate planning. If you have accumulated capital, assets, and property that are of some value, and you wish different portions to go to particular family members, friends, and independent institutions, then you should start thinking specifically about who should get what. It is especially urgent for individuals whose assets are considerable and connected in complex ways to develop an estate plan. If you have grown a family business into a multi-billion dollar global company, if you have shares, interests, and proprietary rights in a number of companies, if you own properties around the world and have tied them to different enterprises, then it is essential that you clarify who is to assume control and ownership when you are gone.