Then Samuel asked his father, "Where is the orphans' money?" He replied, "You will find it in the rack of millstones. The money on the upper and lower millstones is ours; that on the middle one is the orphans'." Samuel: "Why did you put the orphans' money on the middle millstone?" He replied, "So that if thieves got at it [from the top], ours would be stolen; and if the earth eroded it [from below] ours would be eroded."This provides a very practical lesson. Unless you expect to be able to communicate with this world after death, make sure someone knows about your finances. Even more so with the finances of other people who depend on you.
Of course, we would not have this problem we could leave the money with a trustworthy person, e.g. Mr. Madoff, and everything would be fine.