BALTIMORE, -- T. Rowe Price has developed a new Estate Planning Guide designed to help individuals better understand the basic topics and personal issues to consider when creating an estate plan, or discussing it with an estate planning attorney. The guide is free and can be ordered by calling 1-800-332-6407.

Although the recently passed tax law phases out estate taxes by 2010, that does not decrease the value of having an estate plan. "Regardless of your age and the size of your estate, you should have an estate plan if you want to ensure how your assets are to be dispersed upon your death," says Christine Fahlund, a senior financial planner at T. Rowe Price. "This guide will help individuals understand their estate planning choices and make decisions for themselves and their families."

The guide reviews different types of trusts and tax issues and helps people learn how different types of assets can pass to their heirs and

designated charities. It also assists in planning for providing adequate sources of income to primary beneficiaries. In addition, the guide introduces investors to important estate planning concepts in a way that enables them to evaluate and apply them to their own situations.

Founded in 1937, Baltimore-based T. Rowe Price is one of the nation's leading providers of no-load mutual funds and provides investment management

services to individual investors, institutional clients, and corporate retirement programs. The firm and its affiliates managed $158.6 billion in assets as of June 30, 2001. More information is available at http://www.troweprice.com.