Let’s face it.  Estate planning is easy to push off.  What’s another week… another month… another year… another five years… After all, I’m healthy.  My spouse is healthy.  We don’t have kids.  We don’t have a lot of assets.  I don’t care if what-little-I-do-have follows the rules of intestacy (i.e., the “default rules” if you die without a Last Will …