When 70 percent of adult Americans die without leaving a will, it's an inescapable fact: Many people choose to ignore the inevitable.

Some people's procrastination borders on the superstitious. "People think once they put their last wishes down on paper, it's like asking for the bus to hit them tomorrow," said attorney Mike Smith, a partner at Larkin, Hoffman, Daly & Lindgren Ltd. in Bloomington.

Reluctance may also stem from not wanting to part with the $500 to $750 that many lawyers charge for basic wills and trusts.

And skeptics may wonder if a will is really necessary, regardless of the cost. In some cases, it's not. For example, state law mandates that one's estate transfer to a relative without a will in the case of married couples with no kids and an estate under $100,000 (estate distributed to surviving spouse) or single parents with one adult child (estate distributed to adult child).

But lawyers point out many compelling reasons to have a will:

• Without one, unmarried partners are not heirs under state law. Assets would go to children, parents or siblings.
• With a will, you can limit or exclude those receiving assets from your estate, such as a child with a substance abuse or gambling problem. Without a will, minor children receive proceeds from the estate at age 18.
• A will can minimize estate taxes and probate expenses.
• A will protects things you hold dear. A separate list of personal property, such as the antique china hutch, Dad's pocket watch or Mom's teacup collection, can be included. Smith suggests including a provision that refers to the list. Then you can add to the list at any time without having to update the will at an additional charge.
• Without a will, guardians for minor children are chosen by a probate court judge.
• If you have a child with a disability or other special needs, a will can spell out the kind of care you wish your child to receive after your death.
• A will can cut through the complexities of stepfamilies, in which each partner may want to protect certain assets for one's own children.
• A will allows you to choose your personal representative or executor.

Do it yourself

But not all wills are so complicated that they require the assistance of a lawyer. "You could write your will in a bar on a cocktail napkin," Smith said. "As long as the will is signed by two witnesses, it's legal." State law simply requires the person to be at least 18, mentally competent and not under duress.

There are several other inexpensive routes for those with fairly simple wills _ computer software, community education classes and Internet sites.

One of the best software programs is WillMaker by Nolo Press ($40), according to Halt, a nonprofit consumer and legal reform organization based in Washington, D.C. Halt rated WillMaker a "do-it-yourself best buy" in their book, "Halt's Guide to Self-Help Law Books, Kits and Software."

The WillMaker 8 software, an October 2000 edition, contains four modules that let you create a will, a health care directive for decisions to be made if you're terminally ill or mentally unable, financial power of attorney that gives authority to handle property and income, and final arrangements. Designed to look like a spiral notebook, each "page" asks questions in easy-to-understand language and provides legal help on every screen. State-specific information is incorporated into the software.

Some lawyers and consumers may be worried about the do-it-yourself approach. Attorney Stephen Elias is an editor at Nolo. "I don't think every program out there is safe, just like every lawyer out there isn't safe. But with this software you have a lot of attorneys looking at it and all of the stuff we do states the limitations upfront."

Elias said the company has received no complaints and has never been sued as a result of the software, which has been reviewed by lawyers from every state. "We try to stay away from things so complicated that might give people real problems," he said.

Still, we found the process of creating a will on WillMaker more difficult and time-consuming than we expected, mostly because we hadn't done any homework. Who should get the house? Car? Christopher Radko ornament collection? What we thought would take 90 minutes turned into an afternoon.

And Smith found one ambiguity that may need a court order to clarify ­ the process of selling the house and contents and using the proceeds to pay off debts was subject to interpretation.

On the plus side, Nolo Press does allow users to ask questions at no extra cost.

Some people may be tempted to save money by creating a will via software and then asking a lawyer to review it at a much lower cost than drafting one from scratch. It's a good idea to have a lawyer look it over for ambiguities, but Elias says it's more difficult for a lawyer to do so if he or she didn't write the document. "They will want to do it in a way they're used to," he said. Elias suggests looking for a lawyer who is supportive of self-help law. Users also may want to consult with a lawyer.

If a consumer wants a more personal approach, try a community education program, for $40 or less. Most promise a completed will by the end of the class. Sally Mortenson, a Twin Cities attorney with 25 years of experience with estate planning, offers a class called "Write Your Own Will" in several communities, such as Burnsville and West St. Paul.

She sends out a memorandum to attendees in advance so they can determine guardians, executors, heirs and specific gifts. She uses a standard will developed by the Minnesota Bar Association. Her classes cost between $21 and $40.

Mortenson stresses that couples are welcome to attend her class but each must write a will. "There's no such thing as a joint will in Minnesota," she said. People attending her classes are quite a mix: young couples wanting to identify a guardian for their children, older couples wanting their estate distributed outright, people seeking an executor or wanting to simplify probate, and singles designating straight percentages for their heirs. Mortenson said a growing concern among singles is defining how their pets should be taken care of.

Mortenson cautions that her class is not appropriate for people who own a business, have an heir who's disabled, are in a second marriage or have an estate valued at $675,000 or more.

Mortenson also offers traditional, personal appointments. She typically charges $115 for a simple will, which includes sending an inventory to organize assets before the appointment, an initial appointment of 30 to 60 minutes, a draft of the document and a second appointment to finalize the document.

John Ewoldt can be contacted by calling 612-673-7633, sending a fax to 612-673-4359 or at jewoldt@startribune.com.

Resources for wills

• Software: Nolo WillMaker 8 ($40) is available at retailers, at http://www.nolo.com or call 1-800-992-6656 for orders and questions.
• Legal forms: Forms for a standard will or other legal forms written under Minnesota statutes can be purchased at Miller Davis Office Products, 9424 Lyndale Av. S., Bloomington, 952-888-7743, and at Miller Davis Co., 2575 W. University Av., Suite 200, St. Paul, 651-642-1988. Most forms are $1.75 to $2.50.
• Internet sites: Some sites may require a fee for online advice. Fees range from $10 for a 30-minute chat session to a flat fee for certain documents. Try http://www.lawvantage.com, http://www.uslaw.com, http://www.findlaw.com or http://www.mylawyer.com.
• Books and brochures: Halt, a consumer and legal reform organization, publishes a do-it-yourself law book, "Guide to Self-Help Books, Kits and Software" ($14), and "Wills: A Do-It-Yourself Guide" ($13). To order, call 1-888-367-4258 or check http://www.halt.org.