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I'm not afraid of death. I just don't want to be there when it happens. óWoody Allen †

Like it or not, death will visit even those who don't want to be there when it happens. And like it or not, death is† a costly affair. To beat the high cost of dying, more people are starting to consider preplanning and prepaying.

It is estimated that more than a million people will consider making prearrangements. "It takes away the guesswork," says Darryl Dick of Gilligan's Funeral Home, family-owned and marking its 123rd year with four locations in the Cincinnati, Ohio area.

When you prearrange, you have control of the decisions relating to your death--the disposition of your body, the funeral or memorial services, what you want your obituary to say about your life, and a reasonable budget which will ease the financial burden for your surviving members.

"If you wait the last minute, it's too stressful," adds Dick, "for you're at the worst day of your life to make decisions." But preplanning is simply making arrangements ahead of time. Preneed means prepaying, and preneed programs are actively sold by mail, by telephone and in homes.

In fact, billions are invested in all kinds of prearrangement contracts.

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