Accurate titling would require at least equal billing for the more than 50% of this death-and-taxes handbook that deals with estate planning (More Money for Your Retirement--and Heirs?). Nonetheless, Barnes offers sound, if unconventional, advice. For openers, he recommends that retirees dip mo destly into their capital to increase their cash flow and maintain a comfortable standard of living (""why not leave your heirs a little less, so you can enjoy yourself more?""). He also urges owners of permanent life insurance to stop paying premiums once they've stopped working. This action boosts income by reducing outlays, and the policy's cash surrender value can be invested, put into a paid-up contract, or applied to extended term coverage. Likewise, he counsels annuities for the elderly. At age 75, the returns average 14% annually, almost double the yield obtainable elsewhere, with payments guaranteed for life. Reviewed as well are Independent Retirement Accounts, Keogh Plans, and key provisions of ERISA (the Employee Retirement Income Security Act). An exceptionally lucid chapter on primary and supplemental Social Security benefits includes a useful step-by-step guide to claims procedures. But Barnes' preoccupation with estate planning remains a dominant theme. He dwells on ways to avoid probate, provides a lengthy checklist for new widows, supplies a rundown on proper ownership of assets, summarizes the law in community-property states, and details the dire consequences of dying without a will. The book concludes with a long list of ways in which assets can be saved from the tax collectors. A valuable and informative work on the complexities of estate planning as well as the fiscal realities of retirement.