Do not make the common mistake of associating incapacity with the elderly. Incapacity is very much a concern for the young as well. In fact, prior to around age 40 you are three times more likely to become incapacitated than you are to die. One in four of today’s 20-year-olds can expect to be out of work for at least a year because of a disabling condition before they reach retirement age. If you care what happens to you and your assets in the event incapacity does strike, you need to plan for the possibility.