Previous opinions match my experience in winding up an aunt's estate a few years ago.

If you want to make bereavement easier for your family, there is something to be said for not just making a clear will, but trying to simplify your affairs. If you have lots of small shareholdings and tiny savings accounts, some consolidation might be in order. Closing a savings or bank account with £50 in it involves as much work as one with £5,000.

Geoffrey Negus, Solihull, England

James Miller (letters 16 April) is absolutely correct regarding the different ways institutions deal with the reporting of death. Having lost my father last year I have had to deal with a wide range of organisations - some have been excellent, others painfully inefficient or insensitive. For example one firm of Company Registrars kept on asking to speak to the 'registered shareholder' even though I was trying to inform them that he had passed away, and another has seen an official copy of the Grant of Probate at least 10 times as they always refuse to take any action with out it - most, of course, only require to see it once.

As James Miller suggests some consistency - a code of conduct perhaps - would be welcome.

Giles Falconer, Sleaford, Lincolnshire

As my late father's executor, I found the most challenging body - actually, I mean bloody-minded and bureaucratic to the point of offensiveness - was the company administering the few shares he bequeathed.

Not only did they make their forms impenetrable, they gave incorrect information about how to complete them, demanded repeated submissions, took months to carry out a simple transfer, and finally sent me someone else's cheque.

I refrain from mentioning the name not to spare their blushes, but to save The Times's lawyers any discomfort.

Mr Miller has my loud and vocal support.

Stephen Pape, Ashford, Kent