(Possibly) helpful hints for efficient settlement of my estate:

1) Immediately inform Bank of America about my death so they can stop Social
Security payments. Their awareness of my death will not affect the joint
account which Mommy and I have with them.

2) electronically transfer assets in Cambridge Trust Co acct 46-505-420
to Cambridge Trust Co Acct 46-505-401. Not much, $1566.24 as of today.
Make sure you have the login name and password.

3) get death certificate from state agency. The undertaker will tell you
where to apply.

4) make a schedule of assets

5) make minimum required withdrawal from Keogh Plan by writing
a check to Margaret Meyer and a check to Ernst J. Meyer.
Deposit these checks in Cambrudge Trust Acct 46-505-401.
The amount of the checks is calculated by dividing the 
beneficiary's life expectancy (distribution period)
from IRS Publication 590 , Appendix C, Table III
http://www.irs.gov/publications/p590/ar02.htm
Age 	Distribution Period 
70 	27.4 	93 	9.6
71 	26.5 	94 	9.1
72 	25.6 	95 	8.6
73 	24.7 	96 	8.1
74 	23.8 	97 	7.6
75 	22.9 	98 	7.1
76 	22.0 	99 	6.7
77 	21.2 	100 	6.3
78 	20.3 	101 	5.9
79 	19.5 	102 	5.5
80 	18.7 	103 	5.2
81 	17.9 	104 	4.9
82 	17.1 	105 	4.5
83 	16.3 	106 	4.2
84 	15.5 	107 	3.9
85 	14.8 	108 	3.7
86 	14.1 	109 	3.4
87 	13.4 	110 	3.1
88 	12.7 	111 	2.9
89 	12.0 	112 	2.6
90 	11.4 	113 	2.4
91 	10.8 	114 	2.1
92 	10.2 	115 and over 	1.9
at the END of the calendar year into the value of the beneficiary's
assets in the retirement plan at the BEGINNING of the calendar year.
I have been calculating my share as .6852, Mommy's share as .3148
of total Keogh assets of $789824.27 on 12-31-2012. Accordingly in
October of this year I will write a check on the Cambridge Savings
Bank Keogh account 535829320, (present balance 145629.93) for
$20719.72 to Mommy and $33201.69 to myself, these checks to
be deposited in the joint Cambridge Trust Acct 46-505-401. It is
critical that the following February, you report these withdrawals
on Form 1099R and 1096. It is also critical that Form 5500EZ be
filed by July 1, of each year.

The IRS recognizes my Keogh Plan NOT under my social security number
but under my CORRECT employer taxpayer identification number: 04-2431652
(Years ago the IRS assigned an INCORRECT number =xx> [04-2431165] <xx=
which resulted in multiple threats of $15000.- fines for failure to
file. Because this INCORRECT number may come back to haunt you,
I am attaching copies of the pertinent correspondence.)

Although my social security number 097-22-3547 will die with me,
I infer that the tax identification number 04-2431652 will survive
at least as long as the Keogh Plan is funded. I know of no reason
why her assets and that portion of mine which she does not disclaim
should not remain the the "VIP Money Purchase Plan" for the rest
of her life, provided you were willing to put up with all the
bureaucratic nonsense. "Rolling Over" her assets into her IRA
would free you from the responsibility but deprive you of the
remarkable investment flexibility of which you might or might
not want to take advantage, and of course, subject you to the
arbitrary decisions of the broker (Schwab).

6) Don't inform Cambridge Trust Co, Cambridge Savings Bank,
Schwab, Fidelity, or Morgan Stanley of my death. It's none of 
their business. You're the Co-Trustee authorized to manage
all accounts.

7) Set up a joint checking account with Mommy at one of the
banks. Use her Social Security number 205-22-5990.

8) Once Mommy has decided how much, if anything, she wants to
disclaim, have her sign the relevant disclaimer forms and 
transfer the funds. Funds which are disclaimed should be
deposited into accounts with the recipients Social Security number.
Tax sheltered retirement assets which are not disclaimed
and which are not "rolled over" should be deposited into
the new joint account you have set up with her under her
Social Security number 205-22-5990. 

Retirement funds (as from my IRA Schwab 6257-6638 or
from the VIP Plus Money Purchase - Keogh Plan) can be rolled over into
Mommy's IRA Schwab 6259-5141. They can also be "rolled over"
into the VIP Plus Money Purchase - Keogh Plan. Rolling Mommy's
assets over into the Keogh Plan requires perpetuating the nuisance
of managing annual MRD's (minimum annual distributions),
filing 1099R and 1096 Forms and filing 5500EZ forms, but
it has the following OVERRIDING ADVANTAGE, which as I think
of it, would be decisive for me if I were in your situation:
THE KEOGH PLAN GIVES YOU AS CO-TRUSTEE IMMEDIATE, DIRECT ACCESS 
TO MOMMY'S FUNDS (likely in excess of $500,000.-) WHEN SHE IS 
DISABLED AND WHEN SHE DIES. 

With respect to her existing IRA and TIA-CREF retirement plans
it is I who is presumably named as beneficiary on death, but
after I have died, unless you are named the new beneficiary 
after I have died - and who will remember to make that change,
and what if Mommy is no longer competent to make it? -  then,
if I am the named beneficiary and have predeceased Mommy,
the brokers, Schwab and TIA-CREF respectively will on Mommy's
death demand to pay the assets into the probated estate, -
with the consequence that you will incur the trouble and/or expense
of probating her will before the brokers will disgorge her
assets, as of today as much as $969700.85, mailing you
their checks only after you had qualified as executor.
The folks at the Abingdon Court House looking over your
shoulder would be real real curious to figure out what 
was going on! 
PLEASE THINK TWICE BEFORE DITCHING THE KEOGH PLAN!
(The Keogh Plan does have certain vulnerabilities which
I will explain to you when we talk.)