Mary Dorsett was convinced that making a will was tantamount to writing one's own death warrant. Even after she married and had given birth to the twins, she did nothing to ensure the economical transfer of her estate to her family after her death. She was a hard-working dentist and had acquired an estate of $1,500,000 by age 30. Then she suddenly died of a heart attack. Under the state's law of intestacy, her husband received one-third of her separate property and the twins, age 5, shared the balance equally. What expenses and burdens might she have avoided for her widower?