【正文】 ldren might bypass an advance directive because they trust their family members to make decisions for them or whether they are more likely to have advance directives since they do not want to leave burdens on their family members. Summary Researchers and the public press have regularly encouraged families with elderly members to have conversations about death, health care preferences, and inheritance when appropriate, in order to spare the emotional and financial strains at the end of the time ( Delgadillo et al. 2021。 Hopp 2021。 Sachs et al. 1992。 Lee 2021。 Rossi and Rossi 1990。 Rossi and Rossi 1990。 O’Connor 1996。 Simon et al. 1982), larger estate size (Goetting and Martin 2021。 O’Connor 1996。 MacDonald and Koh 2021). Other studies have explained purposes of having a will beyond the distribution of financial assets. Rossi and Rossi (1990) studied wills and inheritances in the context of family relationships and identified wills as the primary method of handling the transfer not only of valuable financial items, but also of personal possessions in order to manage family relationships after death. Stum (2021) examined nontitled property transfers, arguing that inheritance is not simply an economic or legal issue, but one with plex emotional and family relationship dimensions. Schwartz (1993) also explored the legal and family influences on having a will, arguing that wills are also an expression of individualism, and a reflection of the individual’s relationship with family and munity at the time of writing the will. A study by Rosenfeld (1992) argues that due to changing demographics, wills increasingly are tools for designating guardians of grandchildren who are in their custody, or designating care givers for older dependent children. These studies provide insights into how financial wills can work as a multifunction tool for postdeath resource allocations. Studies have examined factors that influence the adoption of a financial will. Consistent positive determinants of possession of a will were greater education (Goetting and Martin2021。 Koh and MacDonald 2021。 Dunn and Phillips 1997。 Goebel et al. 2021).O’Connor (1996) provided a systematic review of early empirical research on how elders handle their estates. Early studies primarily focused on property transfer preferences, characteristics, and motives of those with and without wills, as well as inheritance and disinheritance patterns. Most of the body of research has focused on understanding the direction, timing, and motivation behind intergenerational resource transfers (Cox 1987。 Fan and Zick 2021。 Ott1999), whether and how older adults integrate both aspects of EOL planning has not. That is, we do not know whether individuals tend to consider financial and health care planning jointly or as entirely separate actions. The latter is likely if advice is obtained from separate sets of individuals— health care providers, lawyers, and financial planners, etc. Since there is evidence (Brock and Foley 1998。 National Hospice and Palliative Care Organization2021). Advance directives for health care have been developed as a mechanism for enhancing the rights of individual patients, clarifying patient preference for medical care, and protecting both patients and surrogate decision makers from legal liability for health care decisions at the EOL (Emanuel et al. 2021). For example, the Living Will allows persons to specify, in writing, their preferences for medical care to be followed when they themselves are no longer able to articulate their own The Durable Power of Attorney for Health Care (DPAHC) is a legal document that allows a person to designate another individual to make medical decisions for them if they are unable to do so. Furthermore, psychological preparations such as indepth discussions with family members on preferences of health care treatments, personal beliefs, values and desires, have been encouraged by government agencies and health professionals (Goebel and Crave 1994). While individual