The PH rules on inheritance of course are different as is everything else administrative. I certainly want to designate properly and not have an 'auto distribution' under PH Law ! I have a Will back in the US but how could I ensure that any new Will I make would go direct to the spouse as we are used to ? I am aware of a 'Corporation' process but wonder if that simply does not force taxation issues at a Corporation-rate ? I'm sure I'm not the only one with this type of question so Idea's welcome. Straight inheritance to a Spouse should be the most simple-direct way. Thanks