Happy 2009 everyone. I can't believe that 2008 is over. Where did it go?

If you are regular reader, you know that at the end of the year I dedicate a column as sort of a recap of my year. Sort of a Chris Yugo year in review.

I hope that by taking a little time to review my year, you'll take some time to review yours. Our lives are always changing and it's sometimes hard to remember or even recognize all of the changes.

For most of us, change in our lives has more of an effect on our estate plan than changes in the law or the tax code.

Normally, this column pours out onto my computer. I usually have most of it written by the end of November. This year? Not so much.

In 2007, my wife and I both changed jobs. There was a lot of stress in the Yugo home during that year and lots of things had to be taken into consideration regarding our estate plan.

However, this year I'm struggling to find things to talk about. Sure, there are the everyday things we all face. The economy has tanked, we had a historic election and my Cubs won the World Series. Oh wait, that's going to happen this fall.

Looking back, three major things happened in my life in 2008.

First, my twins started all-day school. I've been through this before, so it wasn't too traumatic. However, it reminds me that I have to accelerate savings for my children's education. Ouch.

Another major thing that has affected my life is the downturn in the economy. After glancing at my retirement savings, I've come to the conclusion that I'm never going to be able to retire. Fortunately, that also means I can't afford to die. I think I'll keep the estate plan just in case though.

The final major event in my life is the passing of my best friend, Bailey Patrick. Bailey was my 14-year-old Keeshond. He's been with me so long, he even made it into my estate plan. I miss that dog.

My wife and kids want to get another one, but I'm not ready yet. Quit laughing, it really hurts.

Well there you go, my year in review. Kids, retirement and loss of a beloved pet. Although I have to tweak my financial planning, I think my estate plan is OK -- nothing to change.

Now it's your turn. What happened this past year in your life? Do you have a new child or grandchild? Anyone new sitting at the Christmas table? Anyone missing? Any changes in your career or marriage? These sorts of everyday occurrences that can result in a need to adjust your estate plan, so think about and it and proceed accordingly.

Finally, I want to send out a big thank you to my friend and Guru of Tax, Kandy Abney CPA and to Attorneys David Mears, Gary Bonk, Jack O'Drobinak and my more learned co-counsel Lisa Morris. Their comments and guidance are always welcomed and appreciated. I also want to thank Samantha Hobbs for her proof =reading and suggestions. Without Sam, this column would make even less sense and probably be written in crayon.

Finally, I want to thank you for allowing me to share your Sunday morning with you. I hope I haven't overstayed my welcome. Happy New Year, everyone.

Opinions expressed solely are those of the writer. Christopher W. Yugo is a member of the Indiana Bar and a vice president and senior trust Officer for First National Bank's Trust Department. Address questions to Yugo in care of The Times, 601 W. 45th Ave., Munster, IN, 46321. Yugo’s information is meant to be general in nature. Specific legal, tax, or insurance questions should be referred to your attorney, accountant or estate-planning specialist.