[wheelspin]

Faced with the inevitability that I will someday reach the point where I am no longer able to care for my classic Pontiacs (I'll be 77 next month), I discussed this subject with my 4 adult sons. Only two of my sons have any interest in owning the two remaining cars. Best of all, the primary reason that they would like them is to have a car that their father hand-crafted, raced and drove cross-country, and who is currently performing a few tweaks in order to suit their future owners and environments.

As Ian pointed out, equal distribution of my estate proceeds between my 3 sons and Sharren's son is very important. We already have a irrevocable trust/pour-over will to which I added an amendment stating that the two sons who will receive the cars shall each have their shares of the trust reduced by $25,000 (arbitrary value of the cars). Furthermore should my wife require the value of the cars during her lifetime the boys are to pay her the $50,000 which would then restore their full shares in the trust.

All of the stock parts required to return these highly modified cars to stock are stored in inventoried tubs that go with the cars.