No one wants to think about or plan for what happens after someone passes away. Yet there is no way around the fact that life does come to an end at some point in time, most likely well within a 100-year time span.

More than 3 million deaths occurred in the United States in 2024, including the very young (about 30,000 age 14 and younger), according to provisional statistics provided by the National Center for Health Statistics (tinyurl.com/3epvsvrn).

Because of the inevitable, you might think that everyone would try to make things easier on their families by organizing their affairs. However, that is not the case for 55% of Americans who have no estate plan (as reported in the 2025 Estate Planning Report survey of 10,000 respondents conducted by the website Trust & Will -- tinyurl.com/3umxc8yp).

From my perspective of more than 30 years of working with high-net-worth families, I can tell you that it's a mistake to leave things to chance. Like so many things that affect assets, individuals often are simply not educated sufficiently when it comes to planning for the future.

However, helpful tools are available.

Two -- estateexec.com and executor.org -- focus on the role of serving as an executor of an estate.

Another resource helps with planning ahead. Called Buriedinwork.com, the website was founded by Adam Zuckerman, an estate attorney who became the executor of his father's estate in 2023 and found the experience "overwhelming, emotional, and full of hidden hurdles."

If you don't know where to start, the Plan Ahead section begins with an Estate Organization Quiz, which makes a key point in response to the question "Do you have a system in place to track and collect your critical information and end-of-life wishes?": "[W]hile you think you're organized, the question will only be answered after it's no longer possible for you to help."

Take a look at the Estate Essentials bundle that includes an estate summary worksheet and a planning pyramid. (The CLEAR Kit, which is offered for a fee, provides more comprehensive estate organizing options.)

Also look at "What a Will Does (and Doesn't Do)"; "There Are Three Ways to Create a Will" (I'd recommend the one involving a lawyer); and "Will Requirements by State" (tinyurl.com/38ph28rs).

You'll also find "What to Do When Someone Dies" (which discusses steps you need to take within the first few days, along with handling funeral plans and financial affairs), "How to Update your Estate and Finances After Divorce" (as well as a separate checklist that covers the same topics when getting married), and "How to Select the Right Legal Guardian for Your Children" (topics include "Evaluate Their Parenting Style and Values" and "Assess Their Financial Stability").

Another resource (for a fee) is Buried in Work's "After Loss To-Do List Consultation," which includes a 60-minute one-on-one Zoom or phone call that occurs within 72 hours of booking and involves an end-of-life expert who will guide the caller through "essential action items" to help avoid missing deadlines (tinyurl.com/afxesevr).

One of the issues when trying to plan ahead is how to talk about the future with family members. For a fee, there is "One More Story," which seeks to engage family members in storytelling, and "Nothing Left Unsaid" and "EOL (End of Life)," which help promote conversations about topics involving end-of-life issues and estate planning (tinyurl.com/5cb8uzjc).

To reiterate, planning ahead for a future event that is sure to happen is no easy task. I can assure you that no matter how difficult it may be to get started, we're talking about simply getting organized so that decisions can be made. With more complex situations, finances, income and estate taxes, and legacy wishes all need to be addressed with precision and competence. You want the best for your family after all. Take this opportunity to ensure that your wishes are fulfilled and your family is taken care of.

In a future column, we'll discuss how to find and work with a trusts and estates lawyer.

DISTRIBUTED BY ANDREWS MCMEEL SYNDICATION

The IRS tax-filing season opens Monday, Jan. 26, 2026, and this year, there are some important changes to note.

For starters, Direct File is gone -- but the Free File program remains.

Direct File was the e-filing program that allowed "eligible taxpayers to file their federal individual income tax return online directly with the IRS at no direct cost to the user," according to the Treasury Department's October 2025 report to Congress, "Report on the Replacement of Direct File" (tinyurl.com/56bubek8). Launched as a pilot program in 2023, Direct File was available to taxpayers in 25 states for tax year 2024, and nearly 300,000 returns were filed.

However, that was not enough. Direct File "had low overall participation and relatively high costs and burdens on the federal government, compared to other free filing options," reported the Treasury Department, citing a cost of at least $41 million for tax year 2024.

Meanwhile, the Free File e-filing program is very much alive. Free File debuted in 2003 and has eight private-sector partners offering guided tax software products for tax year 2025. To qualify, you must have an adjusted gross income (AGI) of $89,000 or less (tinyurl.com/mpt5uder). Note, however, that each of the tax partners also sets its own eligibility requirements.

According to the Internal Revenue Service Data Book 2024, released in May 2025 (tinyurl.com/m4v5933k), 3.1 million taxpayers used the Free File program for fiscal year 2024.

If you are above the $89,000 AGI mark, you can use Free File Fillable Forms -- electronic versions of IRS paper forms. The forms "are ideal for individuals who are comfortable preparing their own taxes using IRS instructions and publications," the IRS stated (tinyurl.com/4u3ak822).

The IRS expects to get around 164 million individual income tax returns in 2026, with most taxpayers filing electronically (tinyurl.com/fuubsbd7). The filing deadline for 2025 tax-year returns is April 15, 2026.

There is also a new schedule this year: Schedule 1-A (tinyurl.com/3ktpwact). This form deals with recently enacted tax deductions: no taxes on tips, overtime or car loan interest, and an enhanced deduction for seniors.

The IRS also recommends taxpayers visit the IRS.gov website for more information if they receive either of the following forms: 1099-K or 1099-DA.

Form 1099-DA is used to report digital asset proceeds from broker transactions. You can find the instructions at the IRS webpage "About Form 1099-DA" (tinyurl.com/epyh4ytf).

Form 1099-K is used for "payments you received for goods or services during the year" involving payment apps or online marketplaces (aka third party settlement organizations), or payments through credit, debit or gift cards. The IRS webpage "Understanding Your Form 1099-K" provides more details (tinyurl.com/bdfzzbsr).

If you need assistance in preparing your taxes, the IRS offers a number of resources:

-- A directory of federal tax preparers with credentials can be accessed through the IRS webpage "Need someone to prepare your tax return?" (tinyurl.com/4us2d4yj);

-- The IRS offers taxpayer assistance at its "Contact your local IRS Office" webpage (tinyurl.com/45wv4apx);

-- IRS-certified volunteers can be found at the "Free tax preparation for qualifying taxpayers" webpage (tinyurl.com/5n973dzb).

If you file and expect a refund, the "Where's My Refund?" IRS webpage will have details of your status generally around 24 hours after e-filing or after four weeks if you file a paper return (tinyurl.com/mw7pc48z). Note that the IRS is phasing out paper tax-refund checks (due to the 2025 Presidential Executive Order 14247, "Modernizing Payments To and From America's Bank Account" -- tinyurl.com/7zcxfa5h) and encourages you to establish a bank account (if you don't have one) if you are expecting a tax refund.

On another tax-related matter, the Federal Trade Commission recently released a warning about phone scams that claim you owe back taxes. The scammers say they are from an official-sounding agency and claim that you haven't paid your taxes. They offer to connect you with a "tax resolution officer" and "help you apply for an 'IRS liability reduction program'" while seeking to charge you fees or steal your personal information (tinyurl.com/sf6bf3jh).

The FTC reminds taxpayers that the IRS's "first contact with you will always come by mail, not by phone."

Find out more about efforts to combat fraud at the IRS webpage "Tax Scams" (tinyurl.com/3np2swtf).

DISTRIBUTED BY ANDREWS MCMEEL SYNDICATION

When an investment "problem" surfaces, wouldn't it be nice to speak with someone about it? When a regulator needs perspective on investor behavior, wouldn't engaging with investors help?

Both interests are being served through the U.S. Securities and Exchange Commission's (SEC) Office of the Investor Advocate (OIAD), created in 2014 under the 2010 Dodd-Frank Wall Street Reform and Consumer Protection Act (tinyurl.com/2djam3xx).

The OIAD "is statutorily mandated to assist retail investors, identify problems that investors may have, analyze the potential impacts on investors of rules or regulations, and make proposals to the [Securities and Exchange] Commission (SEC) to promote the interests of investors."

To accomplish those goals, OIAD benefits from the "unique perspectives" of individual investors. "Among those whom OIAD especially seeks to hear from are older investors, new investors, veterans, military, and military spouses, affinity-connected investors, investors from rural and non-metro areas, historically underserved and/or Native American communities, crypto and non-traditional finance investors, investors with disabilities, investors with innovative approaches to investing, and investors with varying levels of exposure to capital markets," states the Fiscal Year 2025 Office of the Investor Advocate Report on Activities (tinyurl.com/mrymb77a).

The report also points out that the OIAD partners with other divisions and agencies "to hear directly from investors regarding the impact that potential rules and regulations have on investors may have with products and services." The goal is "to further institutionalize stakeholder (i.e., investor) input into all stages of the [SEC's] operations."

You can contact the OIAD at 202-551-3302 (tinyurl.com/3dkefyua).

The Investor Advocate also appoints the SEC Ombuds (www.sec.gov/ombuds). The SEC Ombuds, formally known as ombudsman, serves as "an independent, neutral office created to assist retail investors and other members of the public in resolving concerns, questions and complaints about the SEC, self-regulatory organizations (SROs) such as FINRA and the exchanges such as the NYSE that are subject to SEC oversight."

In fiscal 2025, Ombuds "received and processed" nearly 2,500 matters, including requests for "assistance and information regarding fraud," "investor account matters" and questions or complaints about investment products, according to the annual OIAD report.

The Ombuds is not authorized to represent an investor; instead, the Ombuds refers investor inquiries as follows:

-- If there are credible allegations of securities violations, the information is referred to the SEC's Division of Examinations and Enforcement. The public can submit suspected violations at the SEC webpage "Report Possible Securities Law Violations" -- tinyurl.com/m5jz9t72.

-- If there are reports of fraudsters "impersonating the SEC or misappropriating the SEC's seal," the SEC's Office of the General Counsel and Office of Inspector General are notified. Reports can be filed at the SEC OIG Web Submission page -- tinyurl.com/53a6znjz.

-- If an investor seeks help with personal investments or an investment account, he or she is referred to the SEC's Office of Investor Education and Assistance (OIEA). OIEA has a stake in financial literacy education, including maintaining an educational website called Investor.gov for individual investors. The SEC webpage "Report a Problem with an Investment Account or Financial Professional" can be used by investors to file a complaint (tinyurl.com/2f7yh2vk).

What is the Ombuds' goal? "In all cases, we endeavor to make sure the investor receives a clear response from the SEC regarding their concerns and that such concerns are elevated to the attention of the Investor Advocate and other interested parties within the [SEC]." The Ombuds reports to the Investor Advocate, who in turn reports to the chairman of the SEC.

That's a very valuable service. If your investment issue escalates to a lawsuit or arbitration, however, you'll need to retain a lawyer. The Ombuds won't "advocate on behalf of any individual."

What can you expect? The Ombuds team "will listen to your concerns, review the information you provide, and conduct tailored research to identify appropriate procedures, options, and resources available to you."

That's a very good start.

You can contact the Ombuds using the Ombudsman Matter Management System at omms.sec.gov. You also can call (toll-free) 877-732-2001, or write to Ombudsman@sec.gov.

DISTRIBUTED BY ANDREWS MCMEEL SYNDICATION