Wealth Strategies Journal:  “We plan and plan and plan yet the best laid plans go wrong! We plan for contingencies and provide for flexibility yet people can end up bewitched, snafued, flummoxed, and frustrated.  How does a train jump the carefully laid out tracks?  Here we have a few examples of such derailment including an executor's worst nightmare of personal liability for estate tax, a will that stymied a lucrative building sale (after 99 years!) and trusts that needed to be terminated by hook or by crook.”