Estate Planning for Gen X

We are all grown up now.  Many of us are married.  Many have kids graduating from high school, some are just starting our families.  Most of us have real jobs, retirement plans, life insurance, and own our home.  Yet many of us have not started estate planning?

Many of us don’t want to think about something happening, but it does. The best time to do your estate planning is now.  Before something sudden and unexpected happens.

With the proper planning, you can name someone to help you with your finances and make health care decisions for you should you become sick or injured and not able to make decisions for yourself.  In your estate plan you can also choose who becomes the guardian of your children if you die unexpectedly. 

Through beneficiary designations or a carefully crafted trust, you can avoid probate.  If you don’t make your own plan, the courts will make the decisions for you.

You have worked hard for what you have. Working with an experienced estate planning attorney, you can protect your loved ones and your assets.

Estate Planning Resources

State Bar of Wisconsin –
Wills/Estate Planning: Answering Your Legal Questions

Rebecca Mason Law on Google Maps

The team at Rebecca Mason Law is ready to help the local Racine and surrounding communities. Our expert staff can help you create a sensible estate plan no matter the size of your bank account.

Why everyone needs an estate plan.

Some people think they don’t need an estate plan because they do not have millions in their estate.  This is far from the truth.  There are many other reasons to make a plan.  If you have minor children, you will want to name the person or persons who will serve as their guardian(s) if something happens to you.  Does your child have special needs?  You can plan so that they can inherit without losing government health insurance and other benefits.  Are you part of a blended family?  Without the proper estate planning, you may be surprised how Wisconsin state law divides your assets.  Do you own a small business?  You can avoid having to probate your business assets with the proper tools. 

Estate planning is also more than creating a trust or a will. 

A comprehensive estate plan includes power of attorney documents that set forth your wishes for your medical care and financial interests if you become incapacitated and names an agent who will ensure your wishes are followed.  These documents are some of the most important parts of your estate plan.  In Wisconsin, no person – not even your spouse – has the legal right to be involved in your medical decisions or even know about your medical needs if you are incapacitated.  You can give someone those rights by naming as your agent in your health care power of attorney. 

It is the same for your adult children.  Once your child turns 18, you need to be named as their agent in order to be involved in their care.  Similarly, no person has the legal right to assist with your financial matters. The documents you need to include in your estate plan will depend on your particular goals and assets.  Along with minimizing taxes and fees, effective estate planning can provide guidance, peace of mind, and lessen burdens for your loved ones.


Estate Planning @Rebecca Mason Law

Tax Season is a great time to create an Estate Plan Blog

Empty Bowls 2019 Racine!

Another Empty Bowls Racine is in the books! Thank you to all the volunteers! Everyone worked very hard to make 2019 another amazing success! – Rebecca Mason

Empty Bowls Racine is:

Is a hunger-fighting event for the local community.
Empty Bowls is our greatest community fundraiser to fight hunger. It is always the first Monday in March.
In conclusion, Come and enjoy next year!

🌿community 💕.

🌿locally donated tasty soup from 100s of Southeastern Wisconsin area restaurants. All prepared by our best chefs. Try as many as you wish!

🌿a beautiful (handmade with love ) bowl you get to keep …. and you get to pick from hundreds

🌿fresh bread made from our own local bread makers

🌿live music. a silent auction. and a raffle.

🌿 Above all its a Racine community driven and supported event 🙂

Media Coverage and Links:

Fox6 Coverage

Empty Bowl is a one-of-a-kind annual fundraiser. It brings the community together to enjoy the work of area artists, schools, bakeries, restaurants, entertainers and generous businesses. To raise funds that benefit the Racine County Food Bank and H.A.L.O. (Homeless Assistance Leadership Organization).

Brian Kramp – Fox6

Racine County Eye

The purpose of the empty bowl is to remind the community that there is always an empty bowl somewhere. The event allows you to choose a handmade bowl and enjoy homemade soup from local chefs. During the event each year, there is live music, a silent auction, and a raffle.

Faith Finrock – Racine County Eye

Journal Times Coverage

Since the Racine event was created in 1997, more than $250,000 has been raised in support of the Homeless Assistance Leadership Organization and the Racine County Food Bank. Local students, artists, and citizens create one-of-a-kind handmade ceramic bowls; local restaurants and organizations prepare soups and slices of bread all served by local VIPs

Pete Wicklund – Journal Times

HALO, Inc – Empty Bowls

Attorney Mason

City of Racine Municipal Judge

I am honored to have served as the City of Racine Municipal Judge. Above all, I am proud of what we were able to accomplish. However, while I was serving as a part-time judge, my Racine law practice was also growing substantially.

As a result, I have decided to step down from the bench. This was not an easy decision to make. My decision, in part, was to be able to focus more on my law practice and provide our clients with exceptional estate planning and probate services.

https://journaltimes.com/…/article_32c2e4ca-592f-5f48-9844-… Via The Journal Times – Racine, WI

Attorney Mason specializes in estate planning, administration, guardianship’s, and small business advising. Above all, She provides excellent legal representation with a focus on compassion.

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Tax season And estate planning?

We are about half-way through this years Tax season. Did you know the recent changes to the tax laws may impact your estate plan? These changes may have not been anticipated when you created or last reviewed your plan. 

A well-crafted estate plan can help minimize estate taxes. And strategically handle your assets when you pass.  But these documents can become outdated. Especially when there are significant changes to the law, to your assets, or to your family.

Even if you are not affected by the changes to the tax laws during this years tax season. While you are gathering your financial paperwork from the last year to give to your accountant. You can use many of those same documents to make a list of the current state of your assets – such as bank accounts, investments, life insurance, real estate, etc. 

The list of your assets will inform and direct your discussion with your attorney, allowing you to compare this information to what you had when you executed your last estate plan.  If you have never executed an estate plan, you can use the information to begin the process of creating your first estate plan, during this years tax season. 

10 Questions to Ask Your Loved Ones

We know the importance of planning for major events in our lives and sharing those plans with our family members and loved ones.

When dealing with finances, sometimes we hesitate. Discussing financial issues with family members often waits until a crisis occurs. Unfortunatley, it may be too late.

Money can be a sensitive subject with family members, it’s often at the center of many decisions in later life. Decisions such as housing, health, and long-term care. For older adults, talking with their children about future financial arrangements is critical, even if the children are reluctant to do so.

Now is the time to talk with your family members. Help them learn what information is needed. Provide information they can use to assist you through any challenging times as you age.

Here are 10 Questions to ask your loved ones or questions you can answer to help you start talking with family members:


1. Do you have a will? Where is it? Do family members have access?

2. Do you have an advanced directive, such as a living will? Or health care durable power of attorney? Where is it?

3. Who has your power of attorney? Is it the executor of your estate? How can he/she be contacted?

4. Have you selected a funeral home? Planned or paid for a burial site?

5. What is the location of essential personal papers?

  • Birth certificates
  • Marriage certificates
  • Dissolution of marriage
  • Social Security
  • Military service records

6. Where do you keep life, health, property, and long-term care insurance policies?

7. Where is your checkbook? What bank do you use?

8. Do you have a safe deposit box? Where is it, and where is the key? Do you have a list of contents? Do family members have access?

9. Have you made a list of investments (savings accounts, certificates of deposit, stocks and bonds, etc.)?

10. What are the names and contact information of the financial advisers/institutions that have the investments?


A Frequent Question from our Clients

A frequent question from our clients (likely because our community is located on the beautiful shores of Lake Michigan) is whether you can have your ashes scattered over the lake. The answer? You can! subject to some restrictions.

That said, there are many meaningful ways for your loved ones to honor you. And at the same time provide some closure. Even many we have never heard of. This article explores some of the more unconventional options.

23 Remarkable Things to Do With Ashes to Honor Your Loved One

Wind Chime Urn

Another idea not included in this article is a wind chime: https://www.mainelyurns.com/amazing-grace-memorial-wind-chi…

Question? What has your family done? Comment below to share your families ideas that others may benefit from!

The attorneys at Rebecca Mason Law specialize in Estate Planning. In-addition we ensure your rights are respected even if you can’t yourself.

Thank you. SE Wisconsin

Today marks the first day of the seventh year for Rebecca Mason Law. We want to take this milestone opportunity to say thank you. Our team is honored to provide top-quality legal representation for southeastern Wisconsin and all of our clients.

My team works through some pretty tough times side by side with clients. We draft detailed estate plans, administer probates for your loved ones, work with families who have recently lost a loved one, and help you take care of your family members through guardianship’s.

Our office right here in Racine, WI has some of the most amazing clients in the world. It is our clients, who make this the best job ever. For that, we simply want to say Thank you!

I Met with a client today and we discussed the impending death of her mom. I was reminded of how fleeting life can be. And how amazing it is that I have the opportunity to walk this difficult walk with my clients. Thank you for sharing your stories about your loved ones. Thank you for sharing your tears. And being OK with being vulnerable. Thank you for sharing a little bit of yourselves with me. Because of you, this is the best job ever.

Rebecca Mason 8/25/2017

Recounts: Balancing the finality of an election against the will of the electorate

Rebecca wrote this article 8 years ago on the recounts in Wisconsin. It provides some background and a deeper dive into the recount process. So today’s Throwback Thursday post is by our very own Rebecca Mason who wrote this back on April 20th of 2011.

Wisconsin election officials could undertake the arduous task of recounting the results from the statewide April 5, 2011, election for Wisconsin Supreme Court justice. Whether Wisconsin experiences another statewide recount, recounts play an important role in Wisconsin’s electoral process. Attorney Rebecca Mason provides an overview of the recount process, including how a candidate appeals the recount results.

By Rebecca Mason April 20, 2011

Racine Lawyer Rebecca Mason

Wisconsin election officials may soon embark on the arduous task of recounting the results from the statewide April 5, 2011, election for Wisconsin Supreme Court justice. The candidates have until 5 p.m. on Wednesday, April 20, to ask the state to conduct a recount. With Justice David Prosser having been declared the victor, any request for a recount will come from candidate JoAnne Kloppenburg. At the time of publication of this article, the Kloppenburg campaign had not announced whether it would request a recount. If a recount is requested, it will begin at 9 a.m. on Thursday, April 21.

Although not unprecedented, there rarely exists a reasonable possibility that the outcome of an election for statewide office could be affected by an error in counting ballots. In fact, the last time there was such a statewide recount was in the 1850s.1 In that case, William A. Barstow’s right to hold the office of Wisconsin governor was called into question. After Barstow had received the certificate of election and was sworn in as governor, the Wisconsin Supreme Court ruled that he was not the rightful winner of the election.2

Whether Wisconsin experiences another statewide recount, recounts play an important role in Wisconsin’s electoral process.

Uncertain election results call into question the winning candidate’s right to hold office. Moreover, this uncertainty casts doubt on the legitimacy of the electoral process.3 A recount presents an opportunity to restore public trust in the system by reviewing and evaluating what occurred on election day.

Election officials in Wisconsin have much experience conducting recounts (at the local level and involving referendum), and most recounts are resolved amicably and without litigation. However, when stakes are high, this respectful and lawyer-free process could give way to contentious litigation.

The Legal Path Forward

Importantly, a recount is the exclusive means for a candidate to challenge the results of an election.4 In other words, if a candidate suspects fraud or illegal conduct, or a mistake affected the outcome of the election, the candidate may not go directly to court and must instead request a recount of the election results. A candidate may appeal the results of a recount to the circuit court.

The statute and procedures for conducting a recount in Wisconsin are detailed, demanding, and fast-paced, yet have been interpreted such that the intent of the elector is paramount. Accordingly, the recount strikes a balance between the need for finality in an election against ensuring that the electors’ will is reflected in the election outcome.

The purpose of a recount is to count all the votes cast in an election again to assure that all legal votes are counted, all illegal votes are not counted, proper procedures for conducting the election were followed by the election officials, and no mistakes were committed during the original official count of the ballots (the “canvass”). It is difficult, although not impossible, to change the outcome of an election through a recount.

The canvass

Wisconsin Recount

In what may have been a surprise to some members of the public, the numbers reported to media outlets on election night provide only preliminary election results.5 The official vote count does not actually begin until the day after election day.6 In an election for state office,7 the county board of canvassers – comprised of the county clerk and two additional election officials, one Democrat and one Republican, appointed by the clerk8 – conducts a canvass of the votes cast on election day.9

When the margin between the vote totals received by competing candidates is slim, a candidate has the opportunity to request a recount to ensure that all ballots cast were counted appropriately and that the outcome of the election properly reflects the will of the electors. A candidate has three business days following the completion of the official canvass to request a recount.10

Wisconsin’s recount procedures ensure there is no delay in conducting a recount once requested by a candidate. Indeed, the latest a recount may begin is 9 a.m. on the day following the deadline for filing the recount petition.11 If this day falls on a Saturday or holiday, the Government Accountability Board (GAB) recommends beginning the recount on that Saturday or holiday.12 The recount must be completed within 13 days.13 Discussions with current election officials reveal that, at least some officials, have been forewarned that if a recount is requested by one of the candidates in the April 5 supreme court election, the officials should plan to work on and through the upcoming Easter Sunday.

The recount

There are several steps to a recount, outlined in great detail in Section 9.01 of the Wisconsin Statutes, prior to actually recounting the votes cast in an election.

After ensuring that all electronic equipment used to count votes functioned without error, the board of canvassers14 first determines the number of voters, and then make sure that the number of ballots does not exceed the total number of voters.

To determine the number of voters, the board of canvassers compares the poll lists and eliminates any discrepancies – that is, the number of voters listed on each poll list must match, be sequential, and without duplicates.15 After completing the review of the poll lists, the board examines the absentee ballot envelopes to determine whether they substantially comply with the statutory requirements.16 This review of the poll lists and absentee ballots establishes the number of voters who voted on election day.

The canvassers process

The board of canvassers then counts the number of ballots, using the same method used on election day.17 If the number of ballots exceeds the number of voters, the statutes provide a detailed method of “drawing down” the number of ballots.18 The process of drawing down the ballots requires the board of canvassers to first remove ballots with facial infirmities (for example, blank ballots or ballots that do not contain the initials of two inspectors).19 If the number of ballots still exceeds the number of electors, the process concludes with the board placing any remaining ballots in a ballot bag and randomly drawing out, without inspecting the ballot (i.e., without knowing which candidate is supported on that ballot), the remaining number of ballots equal to the number of excess ballots.20 As a result, the pool of ballots that are actually counted to determine the victor may be winnowed down by random draw.

When does the recount start?

Once the number of ballots equals the number of voters, the board of canvassers counts the votes.21 In other words, the recount of votes cast in the election actually begins at this point in the process. During this count, if questions arise about the intent of the elector, poll workers are instructed to attempt to determine the intent and give effect to that intent if it can be determined.22

The public is allowed to observe all aspects of a recount. The board of canvassers keeps detailed written minutes of all aspects of the recount, which includes all actions taken, all objections made,23 and all evidence presented.24 The minutes become part of the record reviewed by the circuit court in case the recount result is appealed.

Appealing recount results to the circuit court

A candidate has the right to appeal the results of a recount in circuit court within five days of the completion of the recount.25 If the recount is held in a voting district that spans more than one judicial district, the chief justice of the Wisconsin Supreme Court appoints a circuit court judge (a reserve judge, if available) to hear the appeal.26 Any appeal of the recount results is heard by the circuit court judge, without a jury, in an expedited fashion.27

An appeal of a recount is the only means by which a candidate may go to court to contest any part of the recount or election. A party appealing the recount results must establish, through evidence, that: 1) a mistake, fraud, defect, irregularity, or illegality was committed during the voting, canvassing, or recount process; 2) the offending conduct led to votes being improperly included in or excluded from the election results; and (3) the number of disputed votes exceeds the margin by which the prevailing candidate won.28

The Circuit Courts Role

The circuit court will affirm the county board of canvassers’ determination, unless the court concludes that the board of canvassers erroneously interpreted state law or any finding of fact by the board is not supported by substantial evidence.29

The court’s review of the recount is limited to the evidence offered to the board of canvassers during the recount, unless the evidence was unavailable to a party exercising due diligence.30 Put another way, a party who fails to object or offer evidence of a defect or irregularity during the recount waives the right to object or offer such evidence in court, unless the evidence was unavailable to a party exercising due diligence or the evidence is newly discovered.

In voting districts that span more than one judicial district, an appeal of the circuit court’s decision is assigned to District 4 of the Wisconsin Court of Appeals.31

About the author

Rebecca Mason was a litigation attorney at Godfrey & Kahn S.C., Milwaukee, when this piece was written. She practiced political and constitutional law at the time. Rebecca has since formed Rebecca Mason Law, and has been laser focused on protecting her client’s rights in her thriving Elder Law practice in Racine, WI. Contact Rebecca at mason@rebeccamasonlaw.com


1 State v. State Board of Canvassers, 150 N.W. 542, 554 (Wis. 1915) (citing Attorney General Bashford v. Barstow, 4 Wis. 567). See also Election chief says Supreme Court vote totals will change during verification, Wis. St. J., April 7, 2011.

2 Board of Canvassers, 150 N.W. At 554 (citing Attorney General Bashford v. Barstow, 4 Wis. 567).

3 See Clapp v. Joint Sch. Dist. No. 1, 21 Wis. 2d 473, 481, 124 N.W.2d 678, 683 (1963).

4 Wis. Stat. § 9.01(11); Shroble v. Prusener, 185 Wis. 2d 103, 517 N.W.2d 169 (1994).

5 See Wis. St. J., supra note 1.

6 Wis. Stat. § 7.60(3).

7 This article provides a summary of Wisconsin’s recount laws. The procedures leading up to a recount vary, albeit slightly, depending on whether the recount involves a referendum question, state or national candidate, or local candidate. Because the impetus for this article is the recent election involving a state elective office, the article is tailored accordingly.

8 Wis. Stat. § 7.60(2).

9 Wis. Stat. § 7.60(3).

10 Wis. Stat. § 9.01(1)(a). Only a candidate may file a recount petition relating to an election. In the case of a referendum, any elector who voted in the referendum election may file a petition to request a recount.

Endnotes 11-31

11 Wis. Stat. § 9.01(1)(ar)(3).

12 G.A.B. Election Recount Procedures manual, May 20, 2009, p. 5.

13 Wis. Stat. § 9.01(1)(ar).

14 In a recount for state office, the county boards of canvassers (the same entity that conducted the initial canvass) conducts the recount.

15 Wis. Stat. § 9.01(1)(b).

22 Wisconsin courts have construed election laws as directory rather than mandatory in order to give effect to the will of the electors. Lanser v. Koconis, 62 Wis. 2d 86, 214 N.W.2d 425 (1974).

23 Along with challenging the eligibility of a voter, candidates may also object to: 1) the recount itself; 2) the composition of the board of canvassers; 3) the procedures followed by the board of canvassers; and 4) any other issues presented to the board during the recount. Wis. Stat. § 9.01(5).

24 Wis. Stat. § 9.01(5).

25 Wis. Stat. § 9.01(6), (7), (8); Gradinjan v. Boho, 29 Wis. 2d 674, 139 N.W.2d 557 (1966). The G.A.B. may not certify election results until the deadline for filing all appeals has passed.

26 Wis. Stat. § 9.01(6)(b). This judge may be appointed before the recount is completed if a judicial determination is needed on any issues raised during the recount. Id.

27 Wis. Stat. § 9.01(7). This same judge will be appointed earlier in the process to adjudicate legal issues, should they arise during the recount.

28 McNally v. Tollander, 100 Wis. 2d 490, 505, 302 N.W.2d 440, 447 (1981).

29 Wis. Stat. § 9.01(8)(d).

30 Wis. Stat. § 9.01(7).

31 Wis. Stat. § 9.01(9).

Original 2011 State Bar of Wisconsin (Wisbar.org) Post:


We specialize in creating estate plans, wills, trusts, guardianships, protective placement and business succession planning.

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