When he dies, Abraham Leibson wants to leave his heirs three things: a love of learning, the flexibility to change, and the courage to face their fears. And while such abstract concepts cannot be bequeathed as tangibly as a pocket watch or a stock portfolio, ideals and values are part of one's legacy, nonetheless -- and they can be passed from one generation to another. So Leibson, who is 69 and in good health, is writing an 'ethical will'. Paul Silberberg has such a letter from his grandmother, and has carried a copy with him every day for 20 years. Silberberg reflects, "Ten years ago, my wife and I wrote our own ethical will -- in the form of a letter to our children -- because I saw how important my grandmother's letter was to me."
