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Wills I: Professor Anne Emmanuel

Fall 2003, GSU COL


THE RULE OF THE DEAD HAND ...................................................................................................................................................................................................
TYPES OF PROPERTY: ................................................................................................................................................................................................................
PERSONAL REPRESENTATIVE: .....................................................................................................................................................................................................
Duties of Personal Rep: .................................................................................................................................................................................................................................
T!pes of Personal Representati"e: .............................................................................................................................................................................................................
TRANSFERS INTESTATE ..............................................................................................................................................................................................................
TRANSFERS TESTATE: ................................................................................................................................................................................................................
De"ise ". #e$ueat% ........................................................................................................................................................................................................................................
Pro&ate Pro'e(ure: ........................................................................................................................................................................................................................................
Fun'tions of Pro&ate: ........................................................................................................................................................................................................
Unifor) Pro&ate *o(e Pro'ess: ....................................................................................................................................................................................................................
TA+ES .......................................................................................................................................................................................................................................
T%ree t!pes of ta, on transfer of -ealt%: .......................................................................................................................................................................................................
.eneration/s0ippin1 Transfer Ta, .....................................................................................................................................................................................
Ta, Refor) A't of 2345: ................................................................................................................................................................................................................................
Essential t%in1s to re)e)&er a&out estate ta,: ............................................................................................................................................................................................
IR* 6789:&;: Annual E,'lusion: ...................................................................................................................................................................................................................
.ifts &et-een Spouses an( fro) One Spouse to a T%ir( Person ................................................................................................................................................................
INTESTATE ESTATES ...................................................................................................................................................................................................................
Intesta'! Statutes: .........................................................................................................................................................................................................................................
Unifor) Pro&ate *o(e :UP*;: ..........................................................................................................................................................................................
UP* 6/28: S%are of Spouse: ........................................................................................................................................................................................
UP* 6/289: S%are of Heirs Ot%er T%an Sur"i"in1 Spouse < .........................................................................................................................................
Parenteli' S!ste): ............................................................................................................................................................................................................
S%ares of Des'en(ents: ....................................................................................................................................................................................................
Ne1ati"e Disin%eritan'e: ...................................................................................................................................................................................................
Deter)inin1 Su''ession &ase( on Ti)e of Deat%: ..........................................................................................................................................................
TRANSFERS TO *HILDREN .........................................................................................................................................................................................................
De"ise of A(opte( Persons ...........................................................................................................................................................................................................................
Non/)arital *%il(ren: .....................................................................................................................................................................................................................................
Unifor) Parenta1e A't :2349;: ......................................................................................................................................................................................................................
Ille1iti)ate *%il(ren < A=A Virtual A(option> E$uita&le A(option> A(option &! Estoppel: ............................................................................................................................
?e(i'al A("an'e)ents@Sper)@.a)etes@Post/(eat% *on'eption: ...............................................................................................................................................................
ADVAN*E?ENTS: AA ONLY FOR INTESTATE DISTRI#UTION .............................................................................................................................................................
Inter/"i"os Transfers: .....................................................................................................................................................................................................................................
E+PE*TAN*Y: ............................................................................................................................................................................................................................
?ana1in1 ?inorsB Propert!: ...........................................................................................................................................................................................................................
.uar(ians%ip: ....................................................................................................................................................................................................................
*usto(ians%ip: ..................................................................................................................................................................................................................
Trustees%ip: .......................................................................................................................................................................................................................
#ARS TO SU**ESSION ...............................................................................................................................................................................................................
E,'eptions to #arrin1 Su''ession to Sla!ers ...................................................................................................................................................................
UP* 6 /C89 < Sla!er Statute ..........................................................................................................................................................................................
DIS*LAI?ER :UP*;@RENUN*IATION :.A> P. 28 OF SUPP;: ...........................................................................................................................................................
Dis'lai)er of Testate Transfers .....................................................................................................................................................................................................................
.A Re$uire)ents ...........................................................................................................................................................................................................................................
*HALLEN.ES TO A DILL .............................................................................................................................................................................................................
?ENTAL *APA*ITY .....................................................................................................................................................................................................................
Reasons for Re$uirin1 ?ental *apa'it!: .......................................................................................................................................................................................................
Tests of ?ental *apa'it!: ...............................................................................................................................................................................................................................
S%o-in1 Testa)entar! *apa'it!: ..................................................................................................................................................................................................................
UNDUE INFLUEN*E .....................................................................................................................................................................................................................
To esta&lis% un(ue influen'e: ........................................................................................................................................................................................................................
NO *ONTEST *LAUSES :IN TERRORE? *LAUSES; .......................................................................................................................................................................
#e$uests to Attorne!s: ...................................................................................................................................................................................................................................
FRAUD .......................................................................................................................................................................................................................................
*onstru'ti"e Trust: ............................................................................................................................................................................................................
Re$uire)ents for Frau(: ................................................................................................................................................................................................................................
RULE < *onstri'ti"e Trust 'reate( -%en testator &arre( fro) e,e'utin1 ne- -ill &! uninten(e( &enefi'iar!: ...............................................................
RULE < #arrin1 '%an1in1 of %eirs -it%in t%e -ill results in (e"isee &e'o)in1 trustee to t%e inten(e( &enefi'iar!: .......................................................
RULE < Le1atee pro)isin1 to 1i"e propert! to anot%er results in a 'onstru'ti"e trust for t%e inten(e( &enefi'iar!: ......................................................
Tortious Interferen'e Dit% E,pe'tan'! .............................................................................................................................................................................
E+E*UTION OF DILLS ................................................................................................................................................................................................................
UP* 6 /78 E,e'utionE Ditnesse( DillsE Holo1rap%i' Dills .......................................................................................................................................................................
*ons'ious Presen'e Test: .............................................................................................................................................................................................................................
Ditnesses: .........................................................................................................................................................................................................................
Self/pro"e( Dills Allo-a&le in .A: ....................................................................................................................................................................................
Pa1e 2 of F5
?et%o( of E,e'utin1 a Dill ............................................................................................................................................................................................................................
?utual Dills: ...................................................................................................................................................................................................................................................
Attestation *lauses an( Self/Pro"in1 Affi(a"its ............................................................................................................................................................................................
UP* 6 /789 HAR?LESS ERROR RULE: ......................................................................................................................................................................
Su&stantial *o)plian'e Do'trine: .....................................................................................................................................................................................
#oren Rule ........................................................................................................................................................................................................................
HOLO.RAPHI* DILLS .................................................................................................................................................................................................................
.A Onl! re'o1niGes statutoril! e,e'ute( -ills ...............................................................................................................................................................................................
REVO*ATION OF DILLS ........................................................................................................................................................................................................
?et%o(s of Re"o'ation: .................................................................................................................................................................................................................................
Re"o'ation &! In'onsisten'!: ........................................................................................................................................................................................................................
Presu)ption of Re"o'ation if Dill Not Foun( ...................................................................................................................................................................
Pro&ate of Lost Dills: ........................................................................................................................................................................................................
Re$uire)ents for Re"o'ation are Stri't *o)plian'e: ......................................................................................................................................................
Le1i&ilit! or Alteration of t%e Dor(s on t%e Instru)ent: ....................................................................................................................................................
Partial Re"o'ation &! A't: ..............................................................................................................................................................................................................................
Depen(ent Relati"e Re"o'ation Do'trine :a0a H*on(itional Re"o'ation Do'trineI; ........................................................................................................
Re"i"al ...........................................................................................................................................................................................................................................................
Re"o'ation &! Operation Of La- ...................................................................................................................................................................................................................
Di"or'e ..............................................................................................................................................................................................................................
?arria1e ............................................................................................................................................................................................................................
#irt% of *%il(ren ................................................................................................................................................................................................................
*O?PONENTS OF A DILL ...........................................................................................................................................................................................................
Do'trine of In'orporation &! Referen'e .........................................................................................................................................................................................................
6/729 UP*: Separate Dritin1 I(entif!in1 #e$uest of Tan1i&le Propert! ........................................................................................................................
Do'trine of A'ts of In(epen(ent Si1nifi'an'e ...................................................................................................................................................................
Do'trine of Inte1ration: ......................................................................................................................................................................................................
Do'trine of Repu&li'ation &! *o(i'il: ................................................................................................................................................................................
*ONTRA*TS RELATIN. TO DILLS ...............................................................................................................................................................................................
UP* 6/72F. *ontra'ts *on'ernin1 Su''ession ..........................................................................................................................................................................................
Preter)itte( Spouse Statutes ........................................................................................................................................................................................................................
*ONTRA*TS DITH PAYA#LE/ON/DEATH PROVISIONS ...................................................................................................................................................................
UP* 6 5/282: Nonpro&ate Transfers on Deat% .............................................................................................................................................................................................
T!pes of nonpro&ate transfers: .........................................................................................................................................................................................
23C3 Unifor) Transfer on Deat% :TOD; Re1istration A't: ................................................................................................................................................
?UTIPLE/PARTY #AN= A**OUNTS .....................................................................................................................................................................................
T!pes of #an0 A''ounts: ...............................................................................................................................................................................................................................
Sa"in1 A''ount Trusts @ Totten Trusts: ..........................................................................................................................................................................................................
Totten Trusts are A&olis%e( in t%e Up' .............................................................................................................................................................................
JOINT TENAN*IES .................................................................................................................................................................................................................
Joint tenants 'annot (e"ise t%eir s%are of t%e propert! in a -ill ...................................................................................................................................................................
REVO*A#LE TRUSTS ............................................................................................................................................................................................................
Inter Vi"os Trusts ...........................................................................................................................................................................................................................................
D%en *reate( ...................................................................................................................................................................................................................
TRUSTS .ENERALLY: .................................................................................................................................................................................................................
Lost Trust Instru)ents ...................................................................................................................................................................................................................................
*re(itors *an Rea'% Assets Dit%in Re"o'a&le Trust ...................................................................................................................................................................................
Pour/O"er Dills ..............................................................................................................................................................................................................................................
UP* 6 /722> 2338 < Unifor) Testa)entar! A((itions to Trusts A't ............................................................................................................................................................
Effe't of Di"or'e on Pour/O"er Dills into a Trust ..........................................................................................................................................................................................
A)&i1uities of D%o Ta0es < -%en a 'lass na)e( &ut not in(i"i(uals .............................................................................................................................
TYPES OF TRUSTS .....................................................................................................................................................................................................................
Unfun(e( Life Insuran'e Trusts: ....................................................................................................................................................................................................................
Testa)entar! Trust: .......................................................................................................................................................................................................................................
Fun(e( Inter Vi"os Trusts: .............................................................................................................................................................................................................................
Use of Re"o'a&le Trust in Estate Plannin1: ..................................................................................................................................................................................................
*onse$uen'es at Deat% or Settlor ....................................................................................................................................................................................
PLANNIN. FOR IN*APA*ITY ........................................................................................................................................................................................................
Dura&le Po-er of Attorne! .............................................................................................................................................................................................................................
Finan'ial Dura&le Po-er of Attorne! .............................................................................................................................................................................................................
Dire'ti"es Re1ar(in1 Healt% *are an( Disposition of t%e #o(!: ...................................................................................................................................................................
*ONSTRU*TION OF DILLS ..........................................................................................................................................................................................................
A)&i1uities ....................................................................................................................................................................................................................................................
E$ui"o'ation ......................................................................................................................................................................................................................
Patent A)&i1uit! ...............................................................................................................................................................................................................
Latent A)&i1uit! ................................................................................................................................................................................................................
?is(es'ription of Person or Propert! ................................................................................................................................................................................
A()ission of E,trinsi' E"i(en'e ....................................................................................................................................................................................................................
Interpretation of Dills ........................................................................................................................................................................................................
Personal Usa1e E,'eption ................................................................................................................................................................................................
Pa1e of F5
Dills for Pets :t%e Do1 Dill; ...........................................................................................................................................................................................................................
HNo resi(ue of a Resi(ueI *o))on la- rule ....................................................................................................................................................................
*orre'tin1 ?ista0es ..........................................................................................................................................................................................................
S'ri"enerBs Error ...............................................................................................................................................................................................................
*onstru'tion of Dills :.A ST 7F/F/77; ..............................................................................................................................................................................
DEATH OF #ENEFI*IARY #EFORE TESTATOR ................................................................................................................................................................................
Lapse( De"isees ...........................................................................................................................................................................................................................................
Spe'ifi' or .eneral Lapse .................................................................................................................................................................................................
Resi(uar! De"isee ............................................................................................................................................................................................................
Anti/lapse Statutes .........................................................................................................................................................................................................................................
UP* 6/587 Anti/Lapse Statute: p. FF2 ...........................................................................................................................................................................
*lass .ift: ......................................................................................................................................................................................................................................................
Definition of a *lass ..........................................................................................................................................................................................................
Voi( De"ise .......................................................................................................................................................................................................................
Dor(s of Sur"i"ors%ip .......................................................................................................................................................................................................
*HAN.ES IN PROPERTY AFTER E+E*UTION OF DILL: SPE*IFI* AND .ENERAL DEVISES *O?PARED .............................................................................................
Do'trine of A(e)ption &! E,tin'tion ..............................................................................................................................................................................................................
Applies to SPE*IFI* De"ises ...........................................................................................................................................................................................
A(e)ption &! E,tin'tion (oes not appl! to .eneral or De)onstrati"e De"ises ..............................................................................................................
A(e)ption Applies to Trusts> Dills> an( Dill Su&stitutes ..................................................................................................................................................
A&ate)ent :re'ei"in1 less &e'ause of (e&ts; ...............................................................................................................................................................................................
E,oneration of Liens .........................................................................................................................................................................................................
RESTRI*TIONS ON THE PODER OF DISPOSITION: PROTE*TION OF THE SPOUSE AND *HILDREN ....................................................................................................
Ri1%ts Of T%e Sur"i"in1 Spouse ...................................................................................................................................................................................................................
Ri1%ts of Sur"i"in1 Spouse to Support .............................................................................................................................................................................
Propert! Su&Ke't to t%e Ele'ti"e S%are .............................................................................................................................................................................
Ri1%ts of Issue O)itte( fro) t%e Dill :p. 795; ..................................................................................................................................................................
TRUSTS: *REATION> TYPES AND *HARA*TERISTI*S ....................................................................................................................................................................
Pri"ate E,press Trusts < not 'reate( until it is fun(e( ..................................................................................................................................................................................
Ele)ents of a Trust :E$uita&le Re)e(ies Appl!; Lsee Unifor) Trust *o(eM ................................................................................................................................................
7 Ele)ents of a Trust ........................................................................................................................................................................................................
Resultin1 Trusts ................................................................................................................................................................................................................
Differen'e &et-een a Resultin1 Trust an( a *onstru'ti"e Trust ......................................................................................................................................
Pur'%ase ?one! Resultin1 Trust ......................................................................................................................................................................................
Honorar! Trusts .................................................................................................................................................................................................................
Oral Inter Vi"os Trusts of Lan( .........................................................................................................................................................................................
Se'ret Trusts .....................................................................................................................................................................................................................
Ta,ation of .rantor Trusts .................................................................................................................................................................................................
?ANDATORY AND DIS*RETIONARY TRUSTS .................................................................................................................................................................................
.enerall!: ..........................................................................................................................................................................................................................
?an(ator! Trusts: .............................................................................................................................................................................................................
Dis'retionar! Trust: ...........................................................................................................................................................................................................
Trusts for t%e State/supporte( ..........................................................................................................................................................................................
E,'eptions to t%e Self/settle( Trust ..................................................................................................................................................................................
Trust Esta&lis%e( &! T%ir(/person F#O ?e(i'ai( Appli'ant ............................................................................................................................................
Ha"e/a/Heart Pro"ision .....................................................................................................................................................................................................
Dut! to in$uire into &enefi'iar!Bs finan'ial resour'es to (eter)ine #Bs nee(s .................................................................................................................
SPENDTHRIFT TRUST .................................................................................................................................................................................................................
A"oi(an'e of *re(itors ..................................................................................................................................................................................................................................
Spen(t%rift 'lause 'annot 'onfli't -it% nee(s of '%il(> spouse ........................................................................................................................................
.A sa!s NO SELF/SETTLED SPENDTHRIFT TRUSTS :see p. 59 of supple)ent; ......................................................................................................
ERISA Nualifie(> State Fun(e( Pension Plans are non/assi1na&le :pu&li' poli'! to lessen liti1ation 'osts to a()inister t%e pension; ........................
*o))on La- Rules li)itin1 t%e pri"ile1e of alienation: ...................................................................................................................................................
*o)pellin1 Trustees to )a0e pa!)ents to # ................................................................................................................................................................................................
?ODIFI*ATION AND TER?INATION OF TRUSTS ..............................................................................................................................................................................
Trusts )a! &e )o(ifie( or ter)inate( ...........................................................................................................................................................................................................
THE RULE OF THE DEAD HAND
SHAPIRA V. UNION NATIONAL BANK, 315 N.E.2D 285 (1974)
RULE: It is not -it%out li)itation t%at one )a! 'reate 'on(itions pre'e(ent on in%eritan'e
*annot 'on(ition an in%eritan'e on an un'onstitutional pre'ept su'% as -%en it is:
*ontrar! to pu&li' poli'! :'anBt tell so)eone -%o to )arr!;
Unreasona&le> t%us unenfor'ea&le :'anBt sa! )arr! a 'at%oli' 1irl &! 7 < esp -%en + is onl! F !rs;
Rest. of Propert! sa!s: "ali( if an( onl! if> un(er t%e 'ir'u)stan'es> t%e restraint (oes not unreasona&l! li)it t%e
transfereeBs opportunit! to )arr!
*ourt )a! enfor'e a restri'tion to an %eirBs a&ilit! to re'ei"e in%eritan'e
*ts -oul( "ie- it as in"ali( if it (isrupts fa)il! relations%ips
Pa1e 9 of F5
GIRARD TRUST CO. V. SCHMITZ, 129 N.J. EQ. 444, 2 A.2D 21 (1941).
Rule: Hel( t%at testatorBs -is%es not enfor'ea&le if t%e! (isrupt fa)il!> sin'e in t%at 'ase> S'%)itG -ante( to 'ontrol 'o))uni'ation
&et-een si&lin1s -it%in a fa)il!
2Ft% A)en()ent prote'ts ri1%t to )arr!
*ites Shelley v. Kramer -%ere US Sup *t %el( t%at a'tion of t%e states to -%i'% 2Ft% A)en()ent is referen'e( in'lu(es a'tion of
state 'ourts an( Ku(i'ial offi'ials
Doul( &e un'onstitutional to enKoin so)eone fro) )arr!in1 anyone at all> &ut a partial restraint i)posin1 reasona&le restri'tions
is "ali( an( not 'ontrar! to pu&li' poli'!
In(efiniteness also (oes not appl!> &e'ause as soon as t%e &enefi'iar! -oul( %a"e )arrie( outsi(e t%e Je-is% fait%> t%en an en(
point is rele"ant
*t also 'onsi(ere( t%e pro"ision in t%e -ill t%at> s%oul( t%e son )arr! outsi(e t%e Je-is% fait%> t%en t%e in%eritan'e -oul( 1o to
t%e State of Israel
TYPES OF PROPERTY:
PROBATE PROPERTY: propert! t%at passes un(er t%e (e'e(entBs -ill or &! intestan'!
NON-PROBATE PROPERTY: propert! passin1 un(er an instru)ent ot%er t%an a -ill -%i'% &e'a)e effe'ti"e &efore (eat%
2. Joint-tenn!" #$o#e$t": (e'e(entBs interest "anis%es at (eat%> sur"i"or %as t%e -%ole propert! relie"e( of t%e (e'e(entBs
parti'ipation
. Li%e In&'$n!e: pai( to &enefi'iar! an( onl! upon proof of (eat% of t%e insure(
9. Cont$!t& (it) P"*+e-on-,et) P$o-i&ion&: :not "ali( in so)e states; (e'e(ent )a! %a"e a = -it% an entit!> su'% as a
&an0> -%i'% (es'ri&es %o- propert! %el( un(er t%e = is to &e (istri&ute(
F. Inte$e&t& in T$'&t: trustee %ol(s propert! in trust for &enefi'iaries an( t%ere are t-o t!pes of trusts < irre"o'a&le an(
re"o'a&le:
a. Revocable Trusts: "ali( in all statesE if (e'e(ent %a( testa)entar! po-er of appoint)ent o"er assets -it%in t%e
trust> t%en t%e (e'e(entBs -ill )ust &e a()itte( into pro&ate &ut t%e assets are (istri&ute( (ire'tl! &! t%e trustee
an( t%ose assets (o not 1o t%rou1% pro&ate
:2; Do not re$uire a 't %earin1
:; Transfers are )a(e in a''or(an'e -it% t%e => trust> or (ee(
PERSONAL REPRESENTATIVE:
Appointe( eit%er -it%in t%e -ill or not
Appointe( &!> are un(er t%e 'ontrol of> an( a''ounta&le to t%e pro&ate 'ourt
DUTIES OF PERSONAL REP:
In"entor! an( 'olle't t%e assets of t%e (e'e(ent>
?ana1e t%e assets (urin1 a()inistration>
To re'ei"e an( pa! t%e 'lai)s of 're(itors an( ta, 'olle'tors>
Distri&ute t%e re)ainin1 assets to t%ose entitle(
. TYPES OF PERSONAL REPRESENTATIVE:
E,e'utor: na)e( in t%e -ill an( 'arries out t%e ter)s of t%e -ill an( a()inisters t%e estate
A()inistrator: one not na)e( in t%e -ill an( a()inisters t%e estate
A()inistrators )ust 1i"e a Hfi(u'iar! &on(I to t%e testatorBs estate unless t%e -ill -ai"es it
TRANSFERS INTESTATE
Des'ent: REAP PROPERTY DES*ENDS TO HEIRS
Distri&ution: PERSONAL PROPERTY is DISTRI#UTED TO NE+T/OF/=IN
Heirs O Ne,t of =in :*o))on La-;> un(er ol( la-> %o-e"er no- Statutes of Des'ent an( Distri&ution 'ontrol
STATUTE OF DES*ENT AND DISTRI#UTION: ALL States %a"e la-s re1ar(in1 %o- to transfer propert!> &ot% personal an( real> fro)
an intestate estate
.ets ri( of t%e (istin'tion of %eir ". Ne,t of =in
Hei$: un(er 'urrent st(s> )eans t%ose (esi1nate( &! t%e appli'a&le statute to ta0e (e'e(entBs intestate propert! :real an(
personal;
Ne/t o% 0in: )eans t%e sa)e t%in1 as an %eir -it%in t%e 'onte,t of intesta'!
TRANSFERS TESTATE:
DEVISE V. BE1UEATH
De-i&e: refers to REAL PROPERTYE (e"ise real propert! to DEVISEES
Be2'et): refers to PERSONAL PROPERTYE &e$ueat% personal propert! to LE.ATEES
Pa1e F of F5
PROBATE PROCEDURE:
Varies a'ross Kuris(i'tions
F'n!tion& o% P$o*te:
Pro"i(es e"i(en'e of transfer of title to t%e ne- o-ners &! a pro&ate( -ill or (e'ree of intestate su''ession
Prote'ts 're(itors &! re$uirin1 pa!)ent of (e&ts
Distri&utes t%e (e'e(entBs propert! to t%ose inten(e( after t%e 're(itors are pai(
Pro'ess:
Letters of A()inistration are sent out to t%e
Primary or Domiciliary Jurisdiction: Dill s%oul( &e pro&ate( -it%in t%e Kuris(i'tion of t%e (e'e(ent at ti)e of (eat%> unless
Ancillary Administration: real propert! lo'ate( outsi(e t%e pri)ar!@(o)i'iliar! Kuris(i'tion
To pro"e title to real propert! in t%e situs stateBs re'or(in1 s!ste) an( to su&Ke't t%at propert! to 'lai)s &! lo'al
're(itors
An'illar! A()inistration )a! re$uire t%at t%e lo'al a()inistrator &e a resi(ent of t%e an'illar! Kuris(i'tion> -it% an
attorne! present as t%e super"isor
Su'% a()inistrator an(@or t%eir attorne! )a! &e pai( 'o))issions
Ho( +ette$& $e i&&'e,: &ase( upon statutor! pro'e(ure of t%e state an( aut%oriGes a person to a't on &e%alf of t%e estate
Letters of Testa)entar!: 1o to e,e'utors
Letters of A()inistration: 1o to a()inistrators
Pro&ate a Dill I! "#$$#! %#&$: Ol( En1lis% -a! of pro&atin1 a -ill -%i'% is an e, parte pro'ee(in1 in -%i'% no noti'e or pro'ess
-as issue( to an! person
o E+ PARTE PRO*EEDIN.S NOT ALLODED IN ?ANY STATES
Pro&ate a Dill I! S#'($! %#&$: Ol( En1lis% -a! of pro&atin1 in -%i'% intereste( parties are 1i"en noti'e &! 'itation
o Noti'e to intereste( parties is t%e 'o))on )et%o( to pro&ate a -ill
o Noti'e re$uires an Affi(a"it statin1 t%at statutor! re$uire)ents %a"e &een )et> su'% as noti'e t%rou1% personal ser"i'e>
)ailin1 or pu&lis%in1
UNIFORM PROBATE CODE PROCESS:
a. last re"ise( in 2338> ori1inall! pro)ul1ate( in 2353
a. In'lu(es e, parte an( noti'e for)s of pro&ate
:2; Person re$uestin1 letters )a! '%oose for)al or infor)al pro&ate> as one for) )a! &e )ore &enefi'ial for t%e estate t%an anot%er
&. Ti)e
:2; Pro&ate SOL )* 3 +EARS
:; If no -ill %as &een pro&ate(> intesta'! is presu)e(
:9; *ontestin1@*%allen1in1 a -ill %as a SOL (epen(ent upon t%e Kuris(i'tion
:F; On'e noti'e re$Bs are 1i"en an( ti)e li)itation passes :a''or(in1 to t%e Kuris(i'tion;> t%ere is no a&ilit! to re"o0e t%e pro&ate < it
&e'o)es final
!. Non-!+i3 Stt'te&:
:2; Ti)e -it%in -%i'% a 're(itor )ust )a0e a 'lai) a1ainst an estate
:; T-o for)s:
:a; #ar 'lai)s not file( -it%in a relati"el! s%ort ti)e after pro&ate pro'ee(in1s %a"e &e1un :usuall! /5 )os;
i; #ut 0no-n 're(itors )ust re'ei"e a'tual noti'e &efore t%e! are &arre( fro) filin1 a s%ort/ter) 'lai) :Sup *t < Due
Pro'ess;
ii; No/noti'e Statutes: in )ost states> it is O= to let t%e estate run 2 !ear after DOD -@o noti'e to 're(itors < t%en
'lai)s )a! &e &arre( U.P.*. 6 9/C89
:&; D%et%er or not pro&ate %as 'o))en'e(> 'lai)s are &arre( if not &rou1%t -it%in a lon1er ti)e perio( :usuall! 2/7 !ears;
(. In%o$3+ P$o*te: .o"erne( &! U.P.*. 6 9/982E E,/parte> 'o))on/for) pro&ate
:2; After (eat%> a personal representati"e petitions to &e appointe( to a()inister t%e estate
:a; Petition )ust 'ontain all infor)ation a&out (e'e(ent> %eirs> an( (e"isees :if a -ill is a"aila&le;
:&; If petition is to pro&ate a -ill> t%en t%e -ill )ust a''o)pan! t%e petition
:'; If all si1natures appear to &e present> an( in'lu(es an attestation 'lause s%o-in1 re$Bs %a"e &een )et> t%e re1istrar
pro&ates t%e -ill i))e(iatel!
:; Dit%in 98 (a!s> personal representati"e %as (ut! to notif! %eirs> apparentl! (isin%erite( %eirs> spouse> an( an! ot%er intereste(
persons
e. Fo$3+ P$o*te: Noti'e> or Sole)n/for) pro&ate
:2; Ju(i'ial (eter)ination> after noti'e is 1i"en to intereste( parties
:; An! of t%ose intereste( parties )a! (e)an( for)al pro&ate
:9; For)al pro'ee(in1s )a! &e use( to &lo'0 infor)al pro'ee(in1s> or to se'ure a (e'larator! Ku(1)ent of intesta'! < an( if not
appeale(> t%ose Ku(1)ents are final an( &in(in1
Pa1e 7 of F5
TA4ES
A. T/ Loo#)o+e&: -a!s of a"oi(in1 estate ta,ation
B. T/ Re%o$3 A!t o% 5678:
2. *lose( t%e loop%ole of not pa!in1 estate ta, (ue to transfers of life estates
. Gene$tion S9i##in: T/: I)pose( t%is portion of t%e A't -%i'% i)pose( t%e %i1%est rate of ta, on transfers t%at s0ip t%e estate
ta, for 2 1eneration
THREE TYPES OF TA4 ON TRANSFER OF ;EALTH:
2. .ift Ta,
. Fe,e$+ E&tte T/
Ta, i)pose( upon t%e pri"ile1e of transfer
E,e)ption < onl! ta,es assets on'e as t%e! 'o)e out of a )arria1e> so sa)e 1eneration is e,e)pt to pa!in1
estate ta,
Purpose is to ta, t%e "alue of t%e propert! o-ne( or passe( at (eat% plus t%e "alue of propert! 1i"en a-a!
(urin1 (e'e(entBs lifeti)e
o Ho- *al'ulate(: IR* 66899/8FF
*o)pute "alue of .ROSS ESTATE -%i'% in'lu(es
propert!
Transferre( &! -ill or intesta'!
*ertain lifeti)e transfers t%at pass
e'ono)i' &enefits at t%e (eat% of t%e
(e'e(ent
*ertain nonpro&ate transfers
DEDU*T:
E,penses for a()inistration@'asualt!
losses
Transfers to a spouse :t%e )arital
(e(u'tion;
Transfers to '%arities
:'; ENUALS TA+A#LE ESTATE:
i; *o)pute estate ta, &! a((in1 HA(Kusta&le Ta,a&le 1iftsI to t%e ta,a&le estate
a; A(Kusta&le Ta,a&le .ifts in'lu(e ta,a&le 1ifts )a(e after 2345 an( not in'lu(a&le in t%e 1ross
estate :if t%e! %a( &een in'lu(e( in t%e ta,a&le estate> t%en t%e P is (ou&le ta,e( < t%atBs -%! it
isnBt in'lu(e(;
:(; PLUS A(Kuste( Ta,a&le .ifts Q TENATIVE ESTATE TA+ for) -%i'% !ou
i; De(u't 1ift ta,es pai( on ta,a&le 1ifts after 2345
ii; De(u't state (eat% ta,es
iii; *re(it 1ift ta,es on pre/2344 1ifts t%at -ere in'lu(e( in t%e lifeti)e transfer se'tions of t%e 1ross
estate
i"; If anot%er (e'e(ent passe( so)et%in1 to t%is (e'e(ent -it%in t%e last 28 !ears an( it -as ta,e(>
!ou ta0e a *REDIT for ta,es on PRIOR TRANSFERS
"; *re(it for forei1n (eat% ta,es
"i; AA ?OST I?PORTANT *REDIT TO *LAI? AA is t%e U!),)(- "&(-). A/0)!*. .1( E*.0.( T02 -%i'%
is Q appli'a&le e,e)ption
(. Le"ie( a1ainst t%e (e'e(entBs <:$o&& e&tte=FEDERAL ESTATE>
:2; G$o&& E&tte: pro&ate estate> non/pro&ata&le transfers> 'ertain ot%er propert! o"er -%i'% (e'e(ent %as po-ers
:a; In'lu(es all propert! o-ne( R (eat% t%at passes &! -ill or intesta'! IR* 6 899
i; Fe(s loo0 R pri)aril! DHO HAD DO?INION OR *ONTROL of t%e propert! -%ile (e'e(ent -as
ali"e
ii; Personal propert!> intan1i&les su'% as patents an( 'op!ri1%ts> se'urities> interests in in'orporate(
or unin'orporate( &usinesses> an( un(i"i(e( interests in propert! :(e'e(entBs portion of propert!
o-ne( as tenan'! in 'o))on;
iii; Pa!a&le on Deat% :POD; propert!> su'% as: pro"isions un(er a = < &ut not insuran'e> annuities>
e)plo!ee (eat% &enefits -%i'% are un(er anot%er se'tion of IR*
i"; Does not in'lu(e life estates 'reate( &! anot%er person to &enefit (e'e(ent
:; Essentiall! all propert! o-ne( at TOD
:a; Lifeti)e transfers@life estates o-ne( &! (e'e(ent 6895
:&; Re"o'a&le transfers an( trusts 689C
:'; .ifts -it%in 9 !ears of (eat% 6897
:(; Pensions passin1 &enefits to &enefi'iaries 6893
Pa1e 5 of F5
:e; Joint tenan'!@tenan'! &! t%e entiret! propert! 68F8
:f; De'e(entBs o-ners%ip of life insuran'e poli'ies 68F
:1; Propert! o"er -%i'% (e'e(ent %a( po-er of appoint)ent 68F2
e. In)e$itn!e T/: refers to t%e ta, on t%e &enefi'iar!Bs pri"ile1e of re'ei"in1 propert! fro) t%e (ea(
:2; Pro1ressi"e rates for re'ipients
:; Results in less ta,es if a lar1e a)ount of )one! -ere (istri&ute( to a lar1e S of people :0eeps t%eir in%eritan'e
ta, &ra'0et lo-;
Gene$tion-&9i##in: T$n&%e$ T/
a. Doul( appl! -%en a &enefi'iar! is of a !oun1er 1eneration t%an t%e settler> an( t%e re)ain(er is 1i"en to t%e life
tenantBs '%il(ren :-%en t%e life tenant (ies> t%is ta, )a! &e i)pose(;
:2; *loses t%e life/estate loop%ole
:; #asis is steppe( up for people re'ei"in1 un(er 1eneration s0ippin1
D. Uni%ie, Fe,e$+ E&tte n, Gi%t T/tion:
TA4 REFORM ACT OF 56?8:
a. Unifie( &ot% estate an( in%eritan'e ta, into a sin1le rate
&. Sin1le rate s'%e(ule for propert! transferrin1 fro) (e'e(ents -%ose DOD -as after De'. 92> 2345
'. #asis of t%e transferre( propert! 'an &e (eter)ine( &! t%e (e'e(entBs estate
(. Rate is #$o:$e&&i-e on t%e &asis of 34$4'0.)5( lifeti)e an( (eat% transfers
:2; Un(er t%e 'u)ulati"e ta, transfer s!ste)> (onors start at ta, rates e$ual to t%e last point -%ere t%e! )a(e an
inter "i"os transfer ea'% !ear -%en t%e ta, is 'al'ulate(
:; Gi%t T/ on +i%eti3e :i%t&: 'al'ulate( &! appl!in1 t%e rate s'%e(ule to 'u)ulati"e 1ifts an( t%en su&tra'tin1 1ift
ta,es pa!a&le on 1ifts )a(e in earlier ta, perio(s
:a; Dit% ea'% su&stantial 1ift> ta,pa!er steps into a %i1%er &ra'0et until t%e! rea'% t%e top &ra'0et
:&; Tentti-e E&tte T/ is 'al'ulate( &! appl!in1 t%e rate s'%e(ule to t%e a11re1ate of t%e (e'e(entBs estate
plus ta,a&le 1ifts )a(e after 2345
i; Tentti-e T/ C$e,it: allo-s a 're(it t%at 'an &e (e(u'te( fro) t%e tentati"e estate ta, to
(eter)ine t%e FINAL estate ta,
a; T)e !$e,it i& t)e &3e & t)e 3o'nt& ,e+inete, in t)e Uni%ie, T/ Rte S!)e,'+e
ii; Fro) t%e tentati"e ta,> -e (e(u't t%e 1ift ta,es pai( on post/2345 1ifts
ESSENTIAL THINGS TO REMEMBER ABOUT ESTATE TA4:
a. Ta, on inter "i"os 1ift of (onati"e "alue
&. Hi1% ta,
'. Ea'% in(i"i(ual %as an e,e)pt a)ount a&out -%at t%e! lea"e < -%at (oesnBt 1et ta, :up to P2?; < t%is is a lifeti)e
a)ount an( if !ou 1a"e t%is a)ount as a 1ift &efore !ou (ie(> !ou 'anBt e,e)pt it a1ain
(. ?arital e,e)ption
e. P22>888 1ift e,e)ption :!ou 'an 1ift t%is o"er an( o"er ea'% !ear to )ultiple people;
f. ?e(i'al #ills @ Tuition as lon1 as it is pai( (ire'tl! to t%e ser"i'e pro"i(er
1. THERE IS A DIFFERENCE BET;EEN THE PROBATE ESTATE @te&tte n, inte&tteA AND THE FEDERAL
ESTATE FOR ESTATE TA4 PURPOSES
@5A Fe( Estate: Propert! R (eat%
IRC B.CDE@BA: ANNUAL E4CLUSION:
a. TP allo-e( to e,'lu(e fro) ta,a&le 1ifts up to P22>888 :-%i'% is in'rease( -%en 'ost of li"in1 rises < a((s P2888
in're)ents to t%e P28= e,'lusion;
&. Donors onl! file 1ift ta, returns if 1ifts e,'ee( t%e annual P28>888 a)ount :(oes not in'lu(e transfers &et-een spouses
or a)ounts T P28>888
c. 6 253(()7 U!')$).(- (23'4*)#! #, .4).)#! 809$(!.* 0!- $(-)30' (28(!*(* 80)- #! :(10', #, 0!#.1(& 8(&*#!
:2; Pa!)ents )ust &e pai( (ire'tl! to t%e ser"i'e pro"i(er> not to rei)&urse t%e (onee for pa!)ents@e,penses
in'urre(
:; Also (oes not in'lu(e (or) fees> &oo0s> or li"in1 e,penses asso'iate( -it% s'%ool tuition
(. Not a"aila&le to .IFTS OF FUTURE INTERESTS
:2; Transfers to '%il(ren are NOT future interests
:; 6789:';: Transfer for t%e #enefit of a ?inor:
:a; (oes not allo- 1ift transfers to )inors to &e 'onsi(ere( future interests
:&; If propert! 1i"en outri1%t to a )inor> it is su&Ke't to t%e e,'lusion :an( is t%e sa)e for t%e 1uar(ian of t%e
)inor;
:'; Ho- to ensure t%e 1ift is su&Ke't to t%e e,'lusion:
i; *reate a trust for t%e )inor in -%i'% t%e trustee %as t%e po-er to e,pen( ALL of t%e in'o)e an(
prin'ipal to t%e (onee &efore (onee rea'%es 2 !rs of a1e
ii; No person ot%er t%an t%e )inor 'an %a"e a &enefi'ial interest in t%e propert!
:9; Applies not onl! to trusts &ut in'lu(es transfers t%at satisf! t%e stateBs transfer to )inor a'ts
:F; Unifor) Transfers to ?inors A't: all states %a"e a(opte( t%is a't or a su&stantiall! si)ilar a't
Pa1e 4 of F5
:a; Propert! )a! &e transferre( to so)eone as a 34*.#-)0! for t%e &enefit of t%e )inor
GIFTS BET;EEN SPOUSES AND FROM ONE SPOUSE TO A THIRD PERSON
2. IR* allo-s one spouse to ta0e an unli)ite( )arital (e(u'tion for 1ifts to t%e ot%er spouse -it%out an i)position of 1ift or estate
ta,
a. Onl! -%en assets statutoril! $ualif! for t%e (e(u'tion
&. Te$3in*+e Inte$e&t&: DO NOT $ualif! as a (e(u'tion> su&Ke't to e,'eptions:
:2; Po(e$ o% ##oint3ent t$'&t: so lon1 as it is a life/interest -it% po-er to (istri&ute> (onor spouse (oes NOT %a"e
to pa! 1ift ta,E t%e (onee -ill %a"e to in'lu(e t%e a)ount in t%eir ta,a&le 1ross estate at DOD
:; 1TIP @1'+i%ie, Te$3in*+e Inte$e&t P$o#e$t"A: 679:f;: D to H for life> t%en to HBs '%il(ren < D )a! ta0e a
)arital (e(u'tion for t%e ter)ina&le interest to HE H -ill %a"e to a(( t%e "alue of t%e trust to HBs ta,a&le 1ross
estate at (eat% e"en t%ou1% H onl! %a( a life estate
F. See pp. 2852 for Ta, Plannin1E Usin1 t%e ?arital De(u'tion
INTESTATE ESTATES
A. So'ietal nor) for people to (eter)ine pre/(eat% -%at %appens to t%eir propert!
B. E"en -it% a -ill> t%ere 'an &e partial intesta'! < )a! pro"i(e instru'tions for real propert! &ut not personal propert! t%at -as not
1i"en a-a! in t%e -illE UP* 6/282 sa!s any part of an estate not pro&ata&le
INTESTACY STATUTES:
C. State/ena'te( la-s (eter)inin1 -%at %appens to !our propert! :AA FOR THE E+A? #E A#LE TO *O?PARE UP*@.A AA;
Uni%o$3 P$o*te Co,e @UPCA:
a. Pe$&on+ P$o#e$t": intesta'! la- of t%e state -%ere (e'e(ent -as (o)i'ile(
&. Re+ P$o#e$t": intesta'! la- of t%e state -%ere t%e real propert! is lo'ate(
UPC B.-5D.: S)$e o% S#o'&e:
@.A onl! tells us -%at t%e sur"i"in1 spouse ta0es
a. *o))on la-: sur"i"in1 spouse ta0es all
&. D%en Spouse .ets Entire Estate:
:2; No (es'en(ant or parent
:; All (es'en(ent '%il(ren are '%il(ren of t%e spouse also an( t%ere are no ot%er outsi(e '%il(ren out of
-e(lo'0
'. Ot%er-ise < spouse -ill 1et:
:2; First P88=> plus U of &alan'e of intestate estate> if
:a; No (es'en(ent of (e'e(ent> AND
:&; A parent of (e'e(ent is li"in1E OR
:; First P278= plus V of an! &alan'e of t%e intestate estate> if
:a; All sur"i"in1 (es'en(ants are (es'en(ants of sur"i"in1 spouse> AND
:&; Spouse also %as anot%er '%il( not of t%e (e'e(entE OR
:9; First P288=> plus V of an! &alan'e of t%e intestate estate if one or )ore of t%e (e'e(entBs sur"i"in1
(es'en(ants are not (es'en(ants of t%e sur"i"in1 spouse :step/'%il(ren of t%e spouse;
(. GA: 2@9 to spouse an( re)ainin1 to '%il(ren e$uall! :-%en sur"i"in1 spouse W '%il(ren fro) t%e )arria1e are
sur"i"ors;
UPC B.-5DE: S)$e o% Hei$& Ot)e$ T)n S'$-i-in: S#o'&e F
An!t%in1 not passin1 to sur"i"in1 spouse un(er /28> passes as follo-s:
De'e(entBs (es'en(ants &! representation
To (e'e(entBs parents e$uall! if &ot% sur"i"e or to t%e sur"i"in1 parent> if no (es'en(ents are li"in1
If no (es'en(ant or parent> to (es'en(antBs of (e'e(entBs parents or eit%er of t%e) &! representation
If no (es'en(ant> parent> t%en to 1ran(parents an( 1ran(parentsB (es'en(ents < V to )aternal 1ran(parents an(
V to paternal 1ran(parents e$uall! :(es'en(ants of 1ran(parents ta0e &! representation;
UP* 6 /287: No Ta0er <
if no one ta0es un(er pro"isions of UP*> t%en estate 1oes to t%e state
P$ente+i! S"&te3:
1o to parents> t%en (o-n parental representation line> if no one foun(> t%en 1o up a le"el t%en (o-n t%at line :see p. 3 for
Table of Consanguinity; &ut un(er UP* !ou onl! 1o as far as t%e 1ran(parents of t%e (e'ease(
Ste#-$e+ti-e&: DonBt ta0e
H+%-*+oo,&: Are treate( t%e sa)e as full/&loo(e( fa)ilies
S)$e& o% De&!en,ent&:
a. Sons/ an( (au1%ters/in/la- are NOT &loo( relati"es> &ut intesta'! la-s sa! t%e! ta0e NOTHIN.
&. UPC: Di-i,e& &)$e& G t)e %i$&t +e-e+ -%ere t%ere are sur"i"ors to ta0e
'. Pe$ Sti$#e&: #! t%e root :.A uses Stri't Per Stirpes; -%i'% )eans to (i"i(e &! t%e ori1inal s%are allo'a&le to a
(es'en(ent lineE if a spouse < see '%art &elo- p. C5
A
Pa1e C of F5
# * D
E F an( . H an( I
(. Pe$ C#it: Di"i(e e$uall! < un(er UP* loo0 at first le"el -%ere t%ere are sur"i"ors> t%en (i"i(e e$uall! R t%at
le"el
Ne:ti-e Di&in)e$itn!e:
a. A)eri'an in%eritan'e la- < sa!s (isin%eritan'e is not allo-e(
&. UP* < allo-s ne1ati"e -ill &ut &ars lau1%in1 %eirs
'. S%ares of An'estors an( *ollaterals:
:2; Co++te$+ 0in,$e,: t%ose -%o are not spouses or (es'en(ents of t%e (e'e(ent
:a; Fi$&t-+ine Co++te$+&: (es'en(ents of (e'e(entBs parents -%o are not t%e (e'e(ent or (e'e(entBs
issue
:&; If No First/Line> t%en use one of t%e follo-in1 t-o s!ste)s:
i; Parenteli': 1o (o-n t%e (es'en(ent line> if no one> t%en 1o up to t%e parents an( start 1oin1
(o-n (es'en(ent line> if no one t%ere> t%en 1o to 1ran(parents an( t%eir line of (es'ent
ii; De1ree/of Relations%ip: so)eti)es if t%ere are t-o people at t%e sa)e (e1ree of relations%ip>
t%en !ou -oul( use a Parenteli' preferen'e
:'; L':)in: Hei$&: so far re)o"e( an( (o not e"en 0no- t%e (e'e(ent> &ut t%e! ta0e un(er t%e -ill
so)e%o-> not allo-e( &! UP*
Dete$3inin: S'!!e&&ion *&e, on Ti3e o% Det):
2. Si3'+tneo'& Det): -%en t-o parties (ie so 'losel! to1et%er> t%at t%e ti)e of (eat% %as to &e as'ertaine( in or(er to see
-%oBs estate re'ei"es t%e &enefit :-%i'% spouse;
a. ;)en t)e !o'$t !nnot ,ete$3ine ()o ,ie, %i$&t < e.1.> plane 'ras%es> if not enou1% suffi'ient e"i(en'e> treat
ea'% person as if t%e! %a( ea'% sur"i"e( t%e ot%er an( ea'% personBs estate (oes not 1o to ea'% ot%er> &ut to
t%eir ot%er %eirs
:2; *an &e (eter)ine( &! testi)on! of la! -itnesses
:a; Suffi'ient e"i(en'e stan(ar( )et &! positi"e si1n of life in one &o(! an( t%e a&sen'e of an! su'% si1n in
t%e ot%er
&. E-en ()en #eo#+e ,ie in !+o&e %$3e(o$9 < if t%e! (ie -it%in 7 (a!s> or 28 %ours> t%en t%e niform
Simultaneous Death Act :A)en(e( as of 2332; -oul( treat ea'% as pre/(e'easin1 ea'% ot%er
:2; ?ust &e pro"e( -it% 'lear an( 'on"in'in1 e"i(en'e
:; #ur(en of proof is on t%e person -%o %as to esta&lis% sur"i"ors%ip
'. @Co33on L(A Dete$3intion o% Det):
:2; Co33on L( Det): Irre"ersi&le 'essation of 'ir'ulator! an( respirator! fun'tion
:; #rain(eat% < also re'o1niGe(E (eter)ine( &!
:a; Unre'epti"it! an( unresponsi"it! to intensel! painful sti)ulation
:&; No spontaneous )o"e)ent or &reat%in1 for at least one %our
:'; No &lin0in1> no s-allo-in1> an( fi,e( an( (ilate( pupils
:(; Flat EE.s ta0en t-i'e -it% at least a F/%our inter"enin1 perio(
:e; A&sen'e of (ru1 into,i'ation or %!pert%er)ia
TRANSFERS TO CHILDREN
A. Menin: o% C)i+,$en: a '%il( in &ein1 an( not al-a!s &orn> &ut &! perio( of 1estation :C8 (a!s> &ut t%at is a re&utta&le
presu)ption < Unifor) Parenta1e A't 6F sa!s a '%il( &orn -it%in 988 (a!s;
HALL V. VALLANDIN;HA<, 75 <D. APP. 187, 54 A.2D 11=2 (1988)
DEVISE OF ADOPTED PERSONS
a. A(opte( '%il(ren are treate( as natural '%il(ren of t%eir a(opti"e parents
:2; #ut a(opte( out of t%e &iolo1i'al fa)il! for all ot%er purposes as -ell
&. Ri1%ts an( responsi&ilities of natural parents an( 'ollateral or lineal relati"es of t%e a(opte( '%il( are ter)inate(
at ti)e of a(option
'. A(opte( '%il(ren (o not %a"e )ore ri1%ts t%an natural '%il(ren
. Ri1%t to (e"ise an( re'ei"e propert! un(er a -ill is not a natural ri1%t &ut one -%i'% is 1rante( &! t%e state
a. States )a! re1ulate t%e )anner or ter) &! -%i'% propert! -it%in its (o)inion is transferre(
C. Re+te, T)$o':) T(o Line& o% De&!ent: UP* 6/229 sa!s t%at e"en if !ou are relate( to t%e (e'e(ent &! )ore t%an 2 line of
(es'ent> t%en !ou 'an still onl! in%erit fro) t%at (e'e(ent on'e
D. P$ent n, C)i+, Re+tion&)i#: UP* 6/22F sa!s t%at re1ar(less of )arital status of its parents> a '%il( is one of its natural
parents> or )a! &e esta&lis%e( t%rou1% appli'a&le state la-
2. A,o#te, C)i+,$en are 'onsi(ere( '%il(ren of t%e a(opti"e parents an( not t%eir natural parents
. *%il(ren a(opte( &! one of t%eir parentsB spouse (oes not alter t%e relations%ip -it% t%eir natural parent :re)ainin1 -it% t%e
spouse; an( t%e ri1%ts of t%e '%il( or its issue re)ain inta't re1ar(in1 in%eritin1 fro) t%e ot%er natural parent
a. A(opte( '%il(ren are pre'lu(e( fro) &ein1 a&le to in%erit fro) natural parents unless t%ose parents '%oose to
Pa1e 3 of F5
treat t%at '%il( as %is or %ers an( %as not refuse( to support t%e '%il(
9. IN .A: See p1 C8 of Supple)ent for A(option
F. You )a! a(opt an a(ult :&ut not an a(ult -%o is !our sa)e/se, partner to su&"ert t%e pro&ate pro'ess &e'ause pu&li'
poli'! pro%i&its se,ual relations%ips &et-een parent an( '%il(;
NON-MARITAL CHILDREN:
2. All states per)it in%eritan'e for) )ot%er &ut "ar! -%et%er '%il( )a! in%erit fro) fat%er
. Paternit! pro"e( in so)e states &!:
a. Parents )arr!in1
&. A'0no-le(1e)ent &! t%e fat%er
'. A(Ku(i'ation (urin1 t%e life of t%e fat%er
(. *lear an( 'on"in'in1 proof after %i( (eat%
UNIFORM PARENTAGE ACT @56?EA:
A(opte( in 2@9 of t%e statesE (eter)ines parent/'%il( relations%ips for t%e (eter)ination of ri1%ts an( o&li1ations
2. E"er! parent X '%il(> re1ar(less of )arital relations%ip
. D%en parents (o not )arr! or atte)pt to )arr!> t%en t%e parent/'%il( relations%ip is presu)e( if
a. If fat%er re'ei"es t%e '%il( into %is %o)e an( openl! %ol(s out t%e '%il( as %is natural '%il(
&. Fat%er a'0no-le(1es paternit! in -ritin1
ILLEGITIMATE CHILDREN F A0A VIRTUAL ADOPTIONH E1UITABLE ADOPTIONH ADOPTION BY ESTOPPEL:
2. Ha"e no ri1%ts to in%erit fro) t%e people -%o treate( t%e) as t%eir '%il(ren> unless t%e '%il( 'an pro"e: :!"#eal v. $il%es&
'() *a. +,-& .)/ S.0.'d ./- 12//.3 4 holding that the agreement bet5een the legal custodian to ado6t out a child in their
care& 5as not allo5able because the only 6erson 5ho is able to 6ut a child for ado6tion is the child"s 6arents7 dissent stated
that as an e8uitable remedy for a child 5ho& other than the lac% of a formal ado6tion& 5ould have ta%en under the 5ill ;
a. A1ree)ent &et-een natural an( a(opti"e parents
&. Natural parents 1i"in1 up 'usto(!
'. *%il( li"in1 in %o)e of a(opte( parent
(. Partial perfor)an'e &! foster parents in ta0in1 '%il( into t%e %o)e an( treatin1 it as t%eir o-n
e. Intesta'! of t%e foster parent
. A,o#tion *" E&to##e+: Dels% ". Dels%> F79 S.E.( FF7 :2337;
a. Representati"e is estoppe( fro) (is'lai)in1 t%e ille1iti)ate '%il(
9. E2'it*+e Le:iti3tion: for a part! to (eter)ine t%at so)eone -as a le1iti)ate '%il(
F. Le:+ A't)o$it" to A,o#t: no one %as %i1%er aut%orit! o"er a '%il( an( a(optin1 t%at '%il( out as t%e parents> not t%eir
relati"es
7. Le:+ B&i& %o$ Vi$t'+ A,o#tion&: -%i'% are 'ourt pro'ee(in1s in -%i'% t%e 'ourt (e'lares a person as if t%e! %a( &een
a(opte( &! t%eir foster fa)il! < t%is is an e$uit! (e'ision
a. Not &ase( on 'ontra't t%eor! an!)ore &e'ause t%e '%il( is at t%e sa)e ti)e &ot% a part! to t%e = an( a t%ir(/
part! &enefi'iar!
&. I(ea is to pla'e t%e '%il( in t%e sa)e position %a( %e or s%e &een le1all! a(opte(
'. Happens
MEDICAL ADVANCEMENTS=SPERM=GAMETES=POST-DEATH CONCEPTION:
a; Intent is t%e pri)ar! issue to resol"e &e'ause Pro&ate la- is inten(e( to allo- one to 'ontrol testa)entar! (ispositions
&; Sper) falls into an interi) 'ate1or!> (ifferent fro) a pie'e of propert! :sui 1eneris LLatin < Hone of a 0in(> uni$ue> pe'uliarIM
propert!;
'; GA < D%en intestate: *%il(ren &orn after (e'e(ent are 'onsi(ere( children in being if:
2. *on'ei"e( &efore (eat% of (e'e(ent
. Sur"i"e( 28 %ours or )ore after &irt%
ADVANCEMENTS: II ONLY FOR INTESTATE DISTRIBUTION
INTER-VIVOS TRANSFERS:
.ettin1 so)et%in1 (urin1 TBs life Q %eir after T (ies> &ut -%at t%e! re'ei"e( is an A("an'e)ent
De'e(ent (e'lare( in a 'onte)poraneous -ritin1 or t%e %eir a'0no-le(1e( in -ritin1 t%at t%e 1ift is an a("an'e)ent
Valuation of propert! re'ei"e( is (eter)ine( at t%e ti)e of transfer or ti)e of (eat% -%i'%e"er o''urs first
&. De'e(entBs 'onte)poraneous -ritin1 or t%e %eirBs -ritten a'0no-le(1e)ent ot%er-ise in(i'ates t%at t%e 1ift is to
&e ta0en into a''ount in 'o)putin1 t%e (i"ision an( (istri&ution of t%e (e'e(entBs intestate estate
:2; If re'ipient %eir (ies &efore (onor t%e propert! is not ta0en into a''ount as part of t%e (onorBs intestate estate
'. So)et%in1 o"er an( a&o"e -%at t%e '%il( -oul( %a"e nor)all! re'ei"e( as in%eritan'e
(. Intent s%o-s -%et%er t%e transfer -as an a("an'e)ent
e. Differen'e &et-een UP* an( .A: Presu)ption is t%at t%e transfer is not a 1ift an( (oes not 'ount a1ainst oneBs
s%are of in%eritan'e
:2; Ot%er %eirs %a"e t%e &ur(en to s%o- a("an'e)ent
Pa1e 28 of F5
:; Dritin1 is re$uire(
f. .A: 79/2/28 < Lifeti)e Transfers
:2; *o"ers intesta'! an( testate a("an'e)ents
1. UP* Sa!s: loo0 R -%et%er t%e person (ies intestate> if t%ere is a -ritin1 an( it e,presses t%at t%e re'ipient
alrea(! re'ei"e( part of t%e in%eritan'e
:2; #ut if t%e inten(e( re'ipient -%o re'ei"e( t%e a("an'e)ent> &ut t%en (ies> t%e transfer is for1i"en an( t%e
re'ipientBs %eirs re'ei"e %is portion
. Li%eti3e Gi%t& & A,-n!e3ent&:
a. .A X UP* sa!s it is not presu)e( to &e an a("an'e)ent an( t%e onl! -a! to pro"e t%at is in a -ritin1
:2; T%e -ritin1 is t%e onl! -a! to pro"e t%at it -as an a("an'e)ent
&. See p. 4 of Supple)ent
E4PECTANCY:
I. Define(: Estate not !et in e,isten'e &ut -ill &e possesse( so)e ti)e in t%e future if no -ill (ee(s ot%er-ise
2. T$n&%e$& o% E/#e!tn!":
a. No li"in1 person %as %eirs> onl! upon (eat% intestate is an %eir i(entifie(
&. Propert! )a! &e pa!a&le to a )inorBs parent :if (e"ise( &! so)eone ot%er t%an t%e parents of t%e '%il(;
'. E,pe'tan'! )a! not &e use( as 'onsi(eration for a 'ontra't
:2; If it %appens t%at a part! (i( not perfor) t%eir o&li1ations un(er a = an( t%e 'onsi(eration t%e! pro"i(e( -as
t%e e,pe'tan'!> a 'ourt of e$uit! -oul( possi&l! %ear t%e 'ase
:; In .A: -ill follo- e$uita&le re)e(ies
(. States t%at (o re'o1niGe e,pe'tan'!:
:2; As pu&li' poli'!> t%e! -ill not re'o1niGe a 'ontra't 'lai) &ase( on e,pe'tan'! as 'onsi(eration :0eep fro)
%a"in1 an e,pe'tan'! )ar0et;
:; States )a! re'o1niGe e,pe'tan'! in or(er to Release an e,pe'tan'! < so t%at a person 'an
e. Hei$& A##$ent: T%ose -%o are e,pe'te( to ta0e un(er a -ill
f. E/#e!tn!ie& $e not +e:+ <inte$e&t&>
:2; #e'ause t%e! are not a le1al interest> t%e! 'annot &e transferre(
:; #ut 'oul( &e transferre( &! a 'ourt in e$uit! if t%ere -as a(e$uate 'onsi(eration an( if t%e 'ourt "ie-s it as
t%e fair out'o)e 1i"en t%e 'ir'u)stan'es
:9; T%e e,pe'tan'! )a! '%an1e &efore it e,ists :e.1.> R ti)e of (eat% or testator;
MANAGING MINORSJ PROPERTY:
a. P$in!i#+ Re&on& %o$ ;i++ (it) Re&#e!t to C)i+,$en:
:2; Dills are a -a! to (esi1nate -%at %appens to )inor '%il(ren
:; Dills also ai( t%e (e'ease( parents (efine -%o or %o- t%e assets@propert! of t%e '%il( are %an(le(
:a; ?inors (o not %a"e le1al 'apa'it! to )ana1e propert!
&. Met)o,& o% P$o#e$t" Mn:e3ent %o$ Mino$&:
G'$,in&)i#:
:a; T%e nearest relati"e> appointe( &! a 'ourt -%en t%ere is no pro"ision for t%at )inor un(er t%e parentsB
-ill an( &ot% parents (ie
:&; *oul( or 'oul( not &e t%e person t%e parents -is%e( to 'are for t%eir '%il(
:'; Has no aut%orit! to (eal -it% t%e '%il(Bs propert!
:(; *annot '%an1e in"est)ents -it%out a 'ourt or(er
:e; M'&t t$n&%e$ ()tJ& +e%t ()en 3ino$ t'$n& .5
:f; Has a (ut! to preser"e t%e propert! left to t%e )inor
i; Unless 't appro"es sale> lease> or )ort1a1e
:1; *an onl! use in'o)e fro) t%e propert! to support t%e -ar(
i; .uar(ian %as no aut%orit! to (ip into t%e prin'ipal to 'are for t%eir -ar(
ii; In .A> t%e 1uar(ian is allo-e( to li)it t%e a)t use( to support t%e -ar( to t%e a)ount
1enerate( as in'o)e &! t%e -ar(Bs estate
:%; Re%o$3e, G'$,in L(&:
i; No- 'alle( Con&e$-to$&
ii; Title( HtrusteeI of t%e -ar(Bs propert! in'lu(in1 t%e po-ers to in"est as a trustee
iii; Onl! one annual a''ountin1 )eetin1 re$uire( -it% t%e 'ourt < sa"es ti)e an( )one!
i"; ?ore fle,i&le 'ontrol of t%e assets
C'&to,in&)i#:
:a; Person -%o is 1i"en aut%orit! to %ol( for t%e &enefit on a )inor un(er t%e state Unifor) Transfers to
?inors A't :UT?A; :23C9; or t%e ol(er> Unifor) .ifts to ?inors A't :re"ise( 2355;
i; U.?A < -as not 'lear t%at t%e personal representati"e -oul( &e allo-e( to use t%e P fro) t%e
estate to 'are for t%e '%il(> 'urrent statutes (o
:&; Un(er t%e UT?A> propert! )a! &e transferre( to a 'usto(ian for t%e &enefit of t%e )inor
Pa1e 22 of F5
i; HA (e"ise or 1ift )a(e pa!a&le to + as 'usto(ian for :t%e )inor; un(er t%e .eor1ia :or ot%er
state; UT?A.I
ii; Su'% a (e"ise eli)inates t%e ne'essit! of (raftin1 a trust instru)ent &e'ause it in'orporates
t%e UT?A
iii; ;)t C'&to,in !n &#en, @'n,e$ UTMAA:
a; No nee( for 't or(er
&; As a (ut! of t%e 'usto(ian to support t%e )inor
i In .A t%e support a)t is li)ite( to t%e a)ount a"aila&le to t%e *usto(ian
'; An! ot%er in'o)e or propert! of t%e )inor )a! &e a"aila&le or appli'a&le for t%at
purpose
(; M'&t t$n&%e$ ()tJ& +e%t ()en 3ino$ t'$n& .5> if )inor (ies &efore t%at> to t%eir
estate
e; So)e people (o not li0e UT?A &e'ause t%e 2/!ear a1e (ea(line is not fle,i&le for
situations -%ere t%e re'ipient '%il( )a! &e irresponsi&le -it% t%e P at a1e 2
:'; *usto(ians are Fi,'!i$ie& of t%e )inor
i; Su&Ke't to t%e stan(ar( of 'are t%at -oul( &e o&ser"e( &! a pru(ent person (ealin1 -it%
propert! of anot%er
ii; Not un(er super"ision of a 'ourt
a; No a''ountin1 to 't re$B(
iii; Is a''ounta&le (ire'tl! to t%e -ar(
i"; Is t%e &enefi'iar! on &e%alf of t%e re'ipient
T$'&tee&)i#:
:a; Trusts are t%e )ost fle,i&le
:&; *an &e tailore( spe'ifi'all! to t%e fa)il! re$uire)ents :after + 'o)pletes 1ra(uate s'%ool> et'.;
:'; *an postpone possession until t%e testator (e'i(es t%e '%il( is rea(! to a''ept t%e responsi&ilit! of
)ana1in1 t%e propert!
:(; No (is'erni&le (ifferen'e &et-een *usto(ians an( Trustees
:F; In-&ion o% Co$#'&:
:a; Trustee 1oin1 into t%e prin'ipal of t%e trust in or(er to 1et )ore P to 'are for -ar(
:&; Trust ". Pri"ate La-: '%oi'e of la- pro"isions are often present in a -ill an(> if present in a -ill> )a!
1rant trustee &roa(er (is'retion
:7; *annot in'lu(e spe'ifi' pro"isions of -%ere @ -%o 1ets t%e '%il(> &e'ause '%il(ren are not propert!
BARS TO SUCCESSION
A. SLAYER STATUTES: statutes -%i'% &ar su''ession to so)eone -%o -as an instru)ent in t%e (eat% of t%e (e'e(ent
2. T%e 0iller> un(er UP* is 'onsi(ere( to %a"e pre(e'ease( t%e (e'e(ent so un(er su''ession rules> an( a 1ift> if 1i"en to t%e
0illerBs %eirs -oul( &e O= if t%ose %eirs -ere also t%e (e'e(entBs %eirs
. P$o*te Ct i& n E2'it" Co'$t: E$uit! po-er )eans 't 'an &ar su''ession to t%e -ife@sla!er :in In re Estate of ?a%one!;
as a )atter of e$uit!
9. *on"i'tion Q 'on'lusi"e to &ar so)eone fro) re'ei"in1 un(er t%e (e'e(entBs estate
a. #ut if a'$uitte(> t%e sla!er statutes )a! re)ain in effe't an( &ar in%eritan'e if an intereste( person s%o-s t%e
'ourt> usin1 t%e prepon(eran'e of t%e e"i(en'e stan(ar( :an( not t%e 'ri)inal stan(ar( Y&e!on( a reasona&le
(ou&tB; t%at t%e 0iller -as 'ri)inall! a''ounta&le for t%e 0illin1
:2; D%! (ifferent stan(ar(sZ
:a; *ri)inal la- 'on'erne( -it% prote'tion of t%e a''use(
:&; Pro&ate la- 'on'erne( -it% pre"entin1 a 0iller fro) profitin1 fro) %is -ron1
i; E"en if t%e 0iller su&se$uentl! 'o))its sui'i(e
F. E A##$o!)e&=Re&onin: @B't not +("& %o++o(e,A:
a. Sla!er s%oul( &e a&le to retain propert! re1ar(less of %is 'ri)eE reasonin1 t%at (e"olution of propert! is alrea(!
esta&lis%e( "ia statute> (enial of in%eritan'e i)poses an a((itional punis%)ent to t%e 'ri)e -%i'% is not pro"i(e(
&! statute
:2; GA: Sla!er 'annot retain propert! %e -oul( %a"e re'ei"e( "ia intesta'! statutes or &! -ill> See 6. .9, of
su66lement
:; STANDARDS OF PROOF RE1UIRED:
:a; E"en if a person is responsi&le for t%e felonious (eat% of so)eone t%e! stan( to in%erit fro)> t%en t%e!
'annot in%erit :in .A it is "oluntar! )anslau1%ter> )ur(er an( felon! )ur(er;
i; T%is in'lu(es in%eritan'e "ia 'ontra't> POD pa!)ents :e.1.> insuran'e;
:&; C$i3in+ Stn,$, K Be"on, $e&on*+e ,o'*tE an( su'% a 'on"i'tion )oots t%e issue of intent or
responsi&ilit! for t%e (eat%E #UT if t%e person is a'$uitte(> t%en t%e stan(ar( 1oes to t%e 'i"il stan(ar(
&ase( upon la- in t%e state
:'; Ci-i+ Stn,$, K C+e$ n, !on-in!in: or #$e#on,e$n!e o% t)e e-i,en!e
Pa1e 2 of F5
&. Joint Tenn!": real propert! %el( as Koint tenants -it% ri1%t of sur"i"ors%ip
:2; UP* sa!s t%e interest :of t%e 0ille( spouse; is forfeite(
:a; T%e portion forfeite( t%en 1ets (i"i(e( as if t%e parties %el( t%e propert! as Koint tenants> 1i"in1 t%e %eirs
of t%e (e'ease( a portion of pro'ee(s if t%e propert! is sol(
:; *oul( treat t%e 0iller as pre(e'easin1 :&ut (oes not (o t%is for Koint tenan'!;
:9; *oul( treat t%e estate as Tenants in *o))on so t%at t%e 0iller (oes not re'ei"e )ore t%an t%eir fair s%are
:F; Portion 'oul( &e partitione( for t%e %eirs of t%e (e'ease(
'. Le1al title -ill pass to t%e sla!er &e'ause of t%e e$uita&le prin'iple t%at no one s%oul( &e per)itte( to profit &! %is
o-n frau( or ta0e a("anta1e an( profit as a result of %is o-n -ron1 or 'ri)eE 'riti'iGe( as a((in1 a e,'eption on
t%e statutes of (es'ent an( (istri&ution
(. Le1al title passes to t%e sla!er &ut e$uit! %ol(s %i) to &e a 'onstru'ti"e trustee for t%e %eirs or t%e ne,t of 0in of
t%e (e'e(ent
:2; *onstru'ti"e Trusts %appen &e'ause t%e %ol(er of le1al title )a! not in 1oo( 'ons'ien'e retain t%e &enefi'ial
interest < ESSENTIAL ELEMENT K UNJUST ENRICHMENT :frau(> or ot%er-ise;
:a; Not a true trust> &ut 'reates an e$uita&le re)e(!
:&; T%e )o)ent t%e trust is 'reate(> t%e &enefit is %el( &! t%e 'onstru'ti"e trustee for t%e ne,t line %eirs :in
?a%one! it -as t%e parents; < t%en it is i))e(iatel! 'ollapse( an( title to propert! (eli"ere( to ne,t line
%eirs
:'; E$uit! -ill rearran1e le1al title
:; Not inten(e( to &e an a((itional 'ri)inal penalt!
:9; *onstru'ti"e Trusts are e$uita&le re)e(ies an( pro&ate 'ourt is NOT a 'ourt of e$uit!
E/!e#tion& to B$$in: S'!!e&&ion to S+"e$&
a. =illin1 -%ile insane is not '%ar1ea&le as a 'onstru'ti"e trustee sin'e if t%e sla!er %a( an interest in t%e propert! it
is propert! %e -oul( %a"e %a( if no sla!in1 %a( o''urre(
&. Proposition e,ists t%at t%e sla!er s%oul( not &e per)itte( to i)pro"e %is position &! t%e 0illin1> an( %e s%oul( not
&e 'o)pelle( to surren(er propert! to -%i'% %e -oul( %a"e &een entitle( if t%ere %a( &een no 0illin1
'. No (ifferen'e &et-een )ur(er an( )anslau1%ter
:2; #ut t%ere is a (ifferen'e &et-een Voluntar! an( In"oluntar! ?anslau1%ter
:; Pri)aril! t%e (ifferen'e is fo'use( on t%e intent of t%e 0illin1 an( to pre"ent unKust enri'%)ent of t%e sla!er &!
%is intentional 0illin1
(. E"en if it -oul( not &e Kust to allo- a sla!er to &enefit fro) %is intentional 0illin1> P$o*te Co'$t )& +i3ite,
L'$i&,i!tion n, i& not !o'$t o% e2'it" t%at 'an (e'i(e on t%ose stan(ar(s -%en su'% 'lear an( (efine(
pro&ate la- is present :&etter in t%e 'ourt of '%an'er!;
UPC B .-7DE F S+"e$ Stt'te
a. #ars a 0iller fro) su''ee(in1 to nonpro&ate as -ell as pro&ate propert!
&. =iller is 'onsi(ere( to %a"e pre(e'ease( %is "i'ti)
'. UP* sa!s t%at t%e 0iller %as (is'lai)e( t%e propert! an( is 'onsi(ere( (e'ease(
DISCLAIMER @UPCA=RENUNCIATION @GAH P. 5D OF SUPPA:
A. Part! in(i'ates t%at t%e! (o not -ant to re'ei"e so)et%in1
B. Su''essors of an intestate estate 'annot pre"ent re'eipt of title
C. If su''essor refuses to a''ept or 0eep an in%eritan'e> t%en t%e la- treats it as if it 1oes to t%e ne,t su''essor < not so)eone t%e
ori1inal su''essor (e'i(es
D. ABSOLUTE RE1UIREMENTS
2. ?UST DIS*LAI? IN DRITIN.
. Dit%in 3 )ont%s
9. Date interest is 'reate( :if testa)entar! Q (ate of (eat%;
E. ;)t ne/t %te$ &o3eone ,i&!+i3&:
2. Dis'lai)ant is treate( as &ein1 pre/(e'ease(
. Loo0 R la-s of (istri&ution
F. P$in!i#+ :i-e& &o3eone 't)o$it" & $e#$e&entti-e
2. It (oes not &ar t%e person fro) &ein1 a&le )a0e t%eir o-n (e'isions
DISCLAIMER OF TESTATE TRANSFERS
De"isee )a! refuse to a''ept t%e (e"ise> t%ere&! pre"entin1 title fro) passin1 to t%e (e"isee
.i"e one t%e opportunit! for post/(eat% estate plannin1
Set &! statute
D%! A"oi( 1ettin1 a 1ift
.ift Ta, I)pli'ations: #ut t%e (e'e(ent )a! use t%eir personal e,e)ption :'urrentl! P2.7?; to lessen t%is &ur(en
Do not -ant t%e 're(itor lia&ilit! asso'iate( -it% t%e propert! re'ei"e(
GIFTS RE1UIRE: Donati"e intent> (eli"er!> a''eptan'e
Pa1e 29 of F5
#ut one (oes not HAVE TO a''ept a 1ift
Ho-e"er> lan( %as to %a"e an o-ner < &ut (is'lai)er la-s %an(le t%at
GA RE1UIREMENTS
2. Done in -ritin1
. #efore a''eptin1 &enefits: *anBt a''ept part of t%e propert! an( t%en (is'lai) t%e re)ain(er
9. If it is a present interest :li0e a %ouse t%at e,ists no-; < )ust %a"e renoun'e( -it%in 3 )ont%sE or in t%e 'ase of a )inor> 3
)ont%s after t%e '%il( rea'%es t%e a1e of )inorit!
F. Future Interests: 3 )ont%s -it%in t%e ti)e it "ests> re'ipient )ust (e'i(e -%et%er or not t%e! -ant t%e propert!
a. D%en -ill 1oes into pro&ate an( if it in'lu(es a 'ontin1ent interest> if t%at ne"er %appens> un(er UP*> so)eone
-%o -oul( ta0e
n(
in line (oes not %a"e to -orr! a&out (is'lai)er until t%e! :(ifferent fro) IR*;
7. IR*: 3 )ont%s fro) (ate future interest is 'reate( :&ut re'o1niGes t%at )inors )ust "est an( rea'% a1e of )aKorit!;
a. D%en t%e interest appears in t%e (o'u)ent a()itte( into pro&ate
M. A-oi,in: C$e,ito$&: UP* 6/C82:(;:2; H(is'lai)er relates &a'0 for all purposes to t%e (ate of t%e (e'e(entBs (eat%I an( )eans
t%at t%ir( parties )a! "eto t%e (is'lai)er of an %eir &e'ause t%e! are onl! (is'lai)in1 to a"oi( a (e&tE Fe(eral O&li1ations loo0 at
'lai)s
N. GA IS STRICT PER STIRPES: T%e root an'estorBs s%are -ill al-a!s re)ain t%e sa)e :(onBt lessen a 'lassB ta0in1 &e'ause a
parent is pre(e'ease(> Kust use t%e sa)e s%are t%e parent -oul( %a"e %a(;
O. UPC PER STIRPES: Use t%e Per *apita :e$ual s%ares for all sur"i"ors in"ol"e(; approa'% to e$uall! (i"i(e at t%e first le"el
-%ere a 'lass %as a sur"i"or
2. #ut -%en (is'lai)e( &! a parent to in'rease t%eir '%il(renBs s%are> treat it li0e .A &e'ause UP* sa!s Honl! applies to t%e
(is'lai)e( interestI -%i'% )eans t%e parent (is'lai)in1 'an onl! (is'lai) -%at t%e! -oul( %a"e 1otten> so t%eir s%are
'annot 1ro- &! operation of (is'lai)in1 t%eir s%are
TRO+ V. HART, 11= <D. APP. 4=8, =97 A.2D 113 (1997)
R'+e: D%en re'ipients of ?e(i'ai( &enefits> -%o -oul( %a"e &een (is$ualifie( (ue to an in%eritan'e> (is'lai) t%ose &enefits> t%e!
also -ai"e t%eir eli1i&ilit! to re'ei"e t%ose &enefits.
Re&onin::
Le1al (ut! to pa! oneBs o-n -a! until %is resour'es are e,%auste( an( to notif! a '%an1e in %is finan'ial status
To $ualif! for ?e(i'ai( one )ust Hspen( (o-nI an( not 1ift t%eir assets a-a!. *ertain transfers are e,e)pt fro) (is$ualifi'ation.
CHALLENGES TO A ;ILL
A. La'0 of *o)peten'e@*apa'it!
B. Un(ue Influen'e
C. Insane Delusion@?ono)ania
D. Frau(
MENTAL CAPACITY
IN RE STRITT<ATER, 14 N.J. EQ. 94, 53 A.2D 25 (1947)
Fa'ts: Stritt)ater -as (ee)e( to %a"e %a( insane (elusions an( split personalit! 'ausin1 %er to lea"e %er estate to a -o)enBs 1roup
an( t%e Pro&ate 'ourt rule( to %a"e it set asi(e.
So'iall! unpopular "ie-s )a! &e '%allen1e(
REASONS FOR RE1UIRING MENTAL CAPACITY:
2. A -ill s%oul( &e 1i"en effe't onl! if it represents t%e testatorBs true (esires
. ?ental 'apa'it! re$uire)ent is t%at a )entall! in'o)petent )an or -o)an is not (efine( as a person < sanit! Q person%oo(
9. La- re$uires )ental 'apa'it! to prote't t%e (e'e(entBs fa)il!
a. .i"in1 effe't to t%e e,pe'tations of in%eritan'e ten(s to preser"e t%e fa)il! as a unit for )utual support t%rou1%
re'ipro'it! of pro"i(in1 'are an( support for t%e a1e(
&. In%eritan'e is (ela!e( pa!)ent in re'ipro'it!> 1i"in1 an e'ono)i' in'enti"e to %eirs apparent
'. Heirs apparent s%oul( not %a"e t%eir e,pe'tations s%attere( &! t%e testatorBs insanit!
F. Pu&li' a''eptan'e of t%e la- an( in a &elief in t%e institution < le1iti)a'! in it (epen(s upon reasone( (e'isions
7. Re$uirin1 )ental 'apa'it! assures a sane person t%at t%e (isposition t%e person (esires -ill &e 'arrie( out e"en if t%e! later
&e'o)e insane an( -rite anot%er -ill
5. Prote'ts so'iet! fro) irrational a'tsE stri0in1 (o-n anti/so'ial (ispositions
4. Prote'ts a senile or in'o)petent person fro) e,ploitation &! 'unnin1 persons
TESTS OF MENTAL CAPACITY:
C. Testator )ust :A;0 T:0 CAPAC<T= to 0no- t%e follo-in1 to (efeat a 'lai) on )ental in'apa'it!:
2. Nature an( e,tent of t%e testatorBs propert!
. Persons -%o are t%e Hnatural o&Ke'ts of t%e testatorBs &ount!I :a ter) of art; Q t%ose -%o are -it%in t%e intestate (istri&ution
s'%e)e> e.1.> frien( 1ets &u)pe( &! fa)il! )e)&er
Pa1e 2F of F5
9. Disposition t%e testator is )a0in1
F. Ho- t%ese ele)ents relate so as to for) an or(erl! plan for t%e (isposition of testatorBs propert! < testator )ust un(erstan(
t%e si1nifi'an'e of t%e a't
SHO;ING TESTAMENTARY CAPACITY:
2. *annot &e esta&lis%e( &! s%o-in1 a fe- isolate( a'ts
. E"en if a person is un(er t%e 'are of a 'onser"ator &e'ause %e %as &een (ee)e( in'o)petent> %e )a! still )a0e a -ill
&e'ause su'% 'apa'it! %as a lo-er re$uire)ent t%an t%e 'apa'it! to 'ontra't or 1i"e 1ifts
9. *an s%o- t%at t%e -ill -as -ritten an( entere( into (urin1 a lu'i( inter"al
F. *apa'it! to enter into )arria1e 'arries a lo-er )ental re$uire)ent t%an to )a0e a -ill
E. Atto$ne"&: (raftin1 a -ill for an in'o)petent person is a &rea'% of professional et%i's < la-!er )a! )a0e t%eir o-n Ku(1)ent as
to -%et%er t%e testator -as lu'i( enou1% to )a0e t%e -ill
F. In&ne De+'&ion: false 'on'eption of realit!
2. D%en one retains t%e )ental 'apa'it! to e,e'ute a -ill &ut )a! &e sufferin1 fro) an insane (elusion 'ausin1 a parti'ular
pro"ision :or t%e entire -ill; to &e "oi(
. Insane (elusions are i(eas of -%i'% testator a(%eres to a1ainst all reason an( e"i(en'e to t%e 'ontrar!
a. ?aKorit! Vie-: A (elusion is insane e"en if t%ere is so)e fa'tual &asis for it if a rational person in t%e testatorBs
situation 'oul( not %a"e (ra-n t%e sa)e 'on'lusion rea'%e( &! t%e testator
&. ?inorit! Vie-: If t%ere is an! fa'tual &asis at all for t%e testatorBs (elusion> it is not (ee)e( insane
9. In re Honi1)an> C N.Y.( FF :2358;
a. Honi1)an t%ou1%t %is -ife -as '%eatin1 on %i) -it% ?r. =rauss> a )utual frien( of t%eirs
&. Honi1)an -oul( tell an!one -%o -oul( listen a&out %is -ifeBs suppose( infi(elities
'. *t sai( it -as a fa't fin(erBs Ko& to see if t%e (e'e(ent -as %a"in1 (elusions -%en %e left %is -ife onl! P788 plus
t%e )ini)u) statutor! s%are
:2; A((itional fin(in1s &! t%e 'ourt
:a; Lo-er 't 'o))itte( error &! a()ittin1 ?rs. =oni1)anBs testi)on! un(er Se'tion 9F4 of t%e *i"il
Pra'ti'e A't o&Ke'tion -ai"er :t%e! allo-e( t%e testi)on! as an e,'eption < &ut it -as error &@' it -as
not t%e t!pe of testi)on! t%at -as e,e)pt;
:&; *ler1! Pertinent Pri"ile1e: *t -as unsure if t%e testi)on! of a priest ?r. =oni1)an sou1%t a("i'e fro)
-as 'o"ere( un(er t%e *i" Pra' A't 6972 pri"ile1e> so t%is 't $uestione( -%et%er it s%oul( %a"e &een
in'lu(e( an( if it e"en -as pri"ile1e(
:; Re"erse( lo-er 't rulin1 t%at t%e Kur! (eter)ine( %e -as insane < ne- trial or(ere(.
F. In&ne De+'&ion o$ Mi&t9eM
a. In&ne ,e+'&ion: &elief not sus'epti&le to 'orre'tion &! presentin1 t%e testator -it% e"i(en'e in(i'atin1 t%e falsit!
of t%e &eliefE 'ts DILL refor) or in"ali(ate -ills resultin1 fro) su'% situations
&. ?ista0e: sus'epti&le to 'orre'tion if t%e testator is tol( t%e trut%E !t& ;ILL NOT $e%o$3 o$ in-+i,te (i++&
resultin1 fro) su'% situations
G. GA:
2. E,ists -%en t%e testator (e'i(e an( %a"e a rational (esire as to t%e (isposition of propert!.
. In'apa'it! to 'ontra't (oes not )ean so)eone (oes not %a"e t%e 'apa'it! to -ill people propert!
9. Insane people )a! )a0e -ills (urin1 a Hlu'i( inter"alIE test is -%et%er t%e -ill e,presses t%e -is%es of t%e testator un&iase(
&! t%e insanit! -it% -%i'% t%e testator is affe'te(
F. HNeit%er a("an'in1 a1e nor -ea0ness of intelle't nor e''entri'it! of %a&it or t%ou1%t is in'onsistent -it% t%e 'apa'it! to
)a0e a -ill.I
UNDUE INFLUENCE
A. De%ine,: t%e su&stitution of a plan of testa)entar! (isposition &! anot%er as t%e -ill of t%e testatri,
TO ESTABLISH UNDUE INFLUENCE:
2. Pro"e t%at t%e testator -as sus'epti&le to un(ue influen'e
. T%e influen'er %a( t%e (isposition an( t%e opportunit! to e,er'ise un(ue influen'e
9. Disposition is t%e result of t%e influen'e
C. Test Set Out in Lipper ". Deslo-> 953 S.D.( 53C :2359;
2. D%et%er su'% 'ontrol -as e,er'ise( o"er t%e )in( of t%e testatri, as to o"er'o)e %er free a1en'! an( to su&stitute t%e -ill
of anot%er so as to 'ause t%e testatri, to (o -%at s%e -oul( not ot%er-ise %a"e (one> &ut for su'% 'ontrol
D. R'+e: A person of soun( )in( %as t%e le1al ri1%t to (ispose of propert! as %e -is%es -it% t%e &ur(en on t%ose atta'0in1 t%e
(isposition to pro"e t%at it -as t%e pro(u't of un(ue influen'e.
2. If fa'ts raise a sus6icion& it is not enough an( )ust s%o- t%e ele)ents of un(ue influen'e < su&stitution of oneBs plan for
t%at of t%e testator:tri,;
NO CONTEST CLAUSES @IN TERROREM CLAUSESA
A. Pro"i(e t%at a &enefi'iar! -%o 'ontests t%e -ill s%all ta0e not%in1> or a to0en a)ount> in lieu of t%e pro"isions )a(e for t%e
Pa1e 27 of F5
&enefi'iar! in t%e -ill
B. PRO& o% No-Conte&t C+'&e&: Dis'oura1e un)eritorious liti1ation> fa)il! $uarrels an( (efa)in1 t%e reputation of t%e testator
C. CON& o% No-Conte&t C+'&e&: in%i&it a la-suit pro"in1 for1er!> frau(> or un(ue influen'eE nullif!in1 t%e safe1uar(s &uilt aroun(
t%e testa)entar! (isposition of propert!
D. MLo$it" R'+e: Enfor'e no/'ontest 'lauses unless t%ere is pro&a&le 'ause for t%e 'ontestE pro&a&le 'ause rule a(opte( &! UP*
66 /724 an( 9/387 :2338; an( t%e Se'on( Restate)ent of Propert!
E. Mino$it" R'+e: Enfor'e no/'ontest 'lauses unless t%e 'ontestant alle1es for1er! or su&se$uent re"o'ation &! a later -ill or
'o(i'il> or if t%e &enefi'iar! is 'ontestin1 a pro"ision &enefitin1 t%e (rafter of t%e -ill or an! -itness
F. In GA: no 1oo( unless t%ere is a 1ift o"er
G. Re&tte3ent: as a pu&li' poli'! )atter> if !ou 'ontest an( t%e trier of fa't (e'i(es a1ainst !ou> usuall! !ou -oul( lose -%at !ou
-oul( %a"e %a( un(er t%e -ill un'onteste( < %o-e"er pu&li' poli'! supports '%allen1in1 a -ill -%en t%ere is pro&a&le 'ause> so
it s%oul( follo- t%at if so)eone 'ontests t%e -ill -it% pro&a&le 'ause> &ut loses> t%e! s%oul( still 1et t%eir &e$uest
IN RE >ILL O% <OSES
2. Fannie Tra!lor ?oses> 9, )arrie(> &efrien(e( an attorne! na)e( *laren'e Hollan( -%o &e'a)e %er lo"er after %er t%ir(
%us&an( (ie(E Hollan( -as 27 !ears %er KuniorE %e 1a"e %er affe'tion> et'.
. ?oses e,e'ute( a -ill -it% anot%er attorne!> Dan S%ellE )a(e a nu)&er of p%one 'alls to %i) to 1o o"er (ifferent (rafts an(
'orre't errors < Hollan( (i( not 0no- a&out t%e -ill
9. *%an'er! *t rule( t%at t%ere -as un(ue influen'e &e'ause of t%eir personal an( se,ual relations%ip < t%e Supre)e *t of
?ississippi affir)e( t%e lo-er 'tBs rulin1 &e'ause of t%e nature of t%e relations%ip &et-een Hollan( an( ?oses
F. D<SS0#T: Notes t%at s%e -as a stron1 &usiness-o)an -%o 0ne- -%at s%e -as (oin1 an( too0 t%e steps an( )easures to
ensure t%at Hollan( -oul( re'ei"e -%at s%e -ante( %i) to un(er %er -illE s%e also notifie( an attorne! frien( of %ers an(
tol( %i) of t%e -ill> %er intent> an( t%e attorne! -%o prepare( it an( -oul( a()inister it for %er> Dan S%ell
BE1UESTS TO ATTORNEYS:
a. P$e&'3#tion o% 'n,'e in%+'en!e arisin1 -%en an attorne!/(rafter re'ei"es a le1a'!> e,'ept -%en t%e attorne! is
relate( to t%e testatorE in so)e states t%e &e$uest to an attorne! fro) a 'lient is in"ali(ate( :*A; unless t%ere is a
&loo( or )arria1e relation &et-een t%e attorne! an( 'lientE in so)e states attorne!s )ust su&)it affi(a"its statin1 t%e
fa'ts an( 'ir'u)stan'es of t%e 1ift an( if t%e surro1ate is not satisfie( -it% t%e e,planation> t%e! -ill li0el! fin( un(ue
influen'e
2. Se($, Jo)n&on:
a. E"en if %e -as not (e"isin1 an!t%in1 to %is attorne! t%e fa't t%at %is attorne! -as not ta0in1 t%e statutor!
per'enta1e> t%e appearan'e of i)propriet! -as present
&. To prote't %er 'lient fro) '%allen1e of t%e '%an1e to t%e -ill Kust &efore (eat%: to prepare a 'o(i'il instea( of
(raftin1 t%e entire -ill o"er a1ain
. ABA Mo,e+ R'+e& o% P$o%e&&ion+ Con,'!t: Rule 2.C:'; :23C9; -%i'% is a(opte( in @9 of t%e states < H*onfli't of Interest:
Pro%i&ite( Transa'tions: a la-!er s%all not prepare an instru)ent 1i"in1 t%e la-!er or a person relate( to t%e la-!er as
parent> '%il(> si&lin1> or spouse an! su&stantial 1ift fro) a 'lient> in'lu(in1 a testa)entar! 1ift e,'ept -%ere t%e 'lient is
relate( to t%e (onee.I
a. Co33ent to Mo,e+ R'+e&: )a! a''ept if it )eets 1eneral stan(ar(s of fairness
:2; Si)ple 1ift su'% as a present at a %oli(a! ti)e
:; To0en of appre'iation
:9; If t%e 1ift re$uires t%e preparation of a le1al instru)ent> t%en t%e 'lient )ust see0 (eta'%e( a("i'e t%at
anot%er la-!er 'an pro"i(e
&. GA: attorne! :or attorne!Bs fa)il!; (raftin1 a -ill> un(er professional responsi&ilit! rules> t%e attorne! 'annot
re'ei"e an!t%in1 fro) a 'lient as a &e$uest unless t%e! are relate( to t%e testator
J. D%en a transfer &e'o)es suspe't:
2. *onfi(ential relations%ip
. .reater [a1e of propert! 1i"en t%an %a( t%ere not &een a -ill
9. Parti'ipation in t%e preparation of t%e -ill
0. Fi,'!i$" Et)i!+ G'i,e*oo9: see pa1e 5C of t%e supple)ent for t%e HFor)al A("isor! OpinionI
FRAUD
A. De%ine,: -%ere t%e testator is (e'ei"e( &! a )isrepresentation an( (oes -%at -%i'% t%e testator -oul( not %a"e (one %a( t%e
)isrepresentation not &een )a(e
B. F$', in t)e In,'!e3ent: o''urs -%en a person )isrepresents fa'ts> t%ere&! 'ausin1 t%e testator to e,e'ute a -ill to in'lu(e
parti'ular pro"isions in t%e -ron1(oerBs fa"or to refrain fro) re"o0in1 a -ill or not to e,e'ute a -illE
C. F$', in t)e E/e!'tion: O''urs -%en a person )isrepresents t%e '%ara'ter or 'ontents of t%e instru)ent si1ne( &! t%e testator
-%i'% (oes not in fa't 'arr! out t%e testatorBs intent :e.1.> so)eone tells a person t%at a (o'u)ent is t%eir -ill &ut it a'tuall! is not
an( t%e testator &elie"es t%at t%e! si1ne( t%eir a'tual -ill;
Pa1e 25 of F5
D. Te&t: ?isrepresentation )ust &e )a(e -it% &ot%
2. Intent to (e'ei"e t%e testator
. Purpose of influen'in1 t%e testa)entar! (isposition
E. Re&'+t o% F$',:
2. Pro"ision pro'ure( &! frau( is in"ali(E t%e re)ainin1 portion of t%e -ill stan(s unless t%e frau( 1oes to t%e entire -ill or t%e
portions in"ali(ate( &! frau( are insepara&le fro) t%e rest of t%e -ill
. Frau(ulentl! pro'ure( in%eritan'e or &e$uest is in"ali( onl! if t%e testator -oul( not %a"e left t%e in%eritan'e or )a(e t%e
&e$uest %a( t%r testator 0no-n t%e true fa'ts
Con&t$'!ti-e T$'&t:
a. Dill &e 'reate( -%ene"er ne'essar! to satisf! t%e (e)an(s of Kusti'e
&. *reate( for t%e &enefit of t%e person inten(e( to in%erit
'. T%e person %ol(in1 le1al title to propert! returns it &e'ause it -as a'$uire( un(er su'% 'ir'u)stan'es t%at t%e
%ol(er of t%e propert! )a! not> in 1oo( 'ons'ien'e> 0eep t%e propert! < t%e %ol(er t%en is 'on"erte( to a trustee
for t%e inten(e( &enefi'iar!
(. T%e trust (oes not )o(if! t%e -ill &ut a'ts upon t%e propert! t%at nee(s to 1et to its ri1%tful %eir
e. So)eti)es 'onstru'ti"e trusts are referre( to as Hfrau(/re'tif!in1I trusts < &ut 'an al-a!s &e 'reate( -%et%er
frau( -as a fa'tor or not> 't -ill pla'e propert! -@inten(e( person usin1 unKust enri'%)ent (o'trine
RE1UIREMENTS FOR FRAUD:
a. False state)ent or )isrepresentation
&. Purpose of t%e representation -as to (efrau(
'. S'ienter < t%e 0no-le(1e t%at t%e result -as not -%at t%e ot%er part! inten(e(
(. Ot%er part!Bs relian'e on t%e )isrepresentation
e. T%e fore1oin1 ele)ents )ust &e present at t%e ti)e of t%e (e"ise for it to &e 'onsi(ere( frau(
f. Dill result in a 'onstru'ti"e trust
RULE F Con&t$i!ti-e T$'&t !$ete, ()en te&tto$ *$$e, %$o3 e/e!'tin: ne( (i++ *" 'ninten,e, *ene%i!i$":
D%en a (e"isee or le1atee un(er a -ill alrea(! e,e'ute( pre"ents t%e testator &! frau(> (uress> or un(ue influen'e fro)
re"o0in1 t%e -ill an( e,e'utin1 a ne- -ill in fa"or of anot%er or fro) )a0in1 a 'o(i'il so t%at t%e testator (ies lea"in1 t%e
ori1inal -ill in for'e> t%e (e"isee or le1atee %ol(s t%e propert! t%us a'$uire( upon a 'onstru'ti"e trust for t%e inten(e(
(e"isee or le1atee
RULE F B$$in: !)n:in: o% )ei$& (it)in t)e (i++ $e&'+t& in ,e-i&ee *e!o3in: t$'&tee to t)e inten,e, *ene%i!i$":
D%en an %eir of (e"isee in a -ill pre"ents t%e testator fro) pro"i(in1 for one for -%o) %e -oul( %a"e pro"i(e( for &ut for t%e
interferen'e of t%e %eir or (e"isee> su'% 1()& #& -(5)*(( ?)'' :( -(($(- 0 .&4*.(( :9 #8(&0.)#! #, '0? #, .1( 8&#8(&.9>
real or personal> re'ei"e( &! %i) fro) t%e testatorBs estate> to t%e a)ount or e,tent t%at t%e (efrau(e( part! -oul( %a"e
re'ei"e( %a( not t%e intention of t%e (e'ease( &een interfere( -it%E rule applies also -%en an %eir pre"ents t%e )a0in1 of a
-ill or (ee( in fa"or of anot%er> an( t%ere&! in%erits t%e propert! t%at -oul( ot%er-ise %a"e &een 1i"en su'% ot%er person
RULE F Le:tee #$o3i&in: to :i-e #$o#e$t" to not)e$ $e&'+t& in !on&t$'!ti-e t$'&t %o$ t)e inten,e, *ene%i!i$":
D%ere a le1atee %as ta0en propert! un(er a -ill> after a1reein1 outsi(e t%e -ill> to (e"ote t%at propert! to a purpose inten(e(
an( (e'lare( &! t%e testator> (@4).9 ?)'' (!,#&3( 0 3#!*.&43.)5( .&4*. to effe'tuate t%at purpose> lest t%ere &e frau( on t%e
testator
To$tio'& Inte$%e$en!e ;it) E/#e!tn!"
a. Re'o1niGe( 'ause of a'tion -it%in tort la-
&. Prote'ts e,pe'te( in%eritan'es or 1ifts
'. Plaintiff )ust pro"e:
:2; Interferen'e in"ol"e( 'on(u't in itself t%at -as tortuous su'% as frau(> (uress> un(ue influen'e
:; *annot &e use( to '%allen1e testatorBs )ental in'apa'it!
(. NOT a -ill 'ontest> &ut a separate 'ause of a'tion
:2; Not see0in1 to in"ali(ate t%e -ill or '%allen1e its pro"isions
:; *OA a1ainst a 9
r(
part! for interferin1 -it% t%e PBs e,pe'te( in%eritan'e
:9; SOL &e1ins tollin1 at ti)e P 0ne- or s%oul( %a"e 0no-n a&out t%e frau( or un(ue influen'e interferen'e
:F; *ts )a! re$uire 1oin1 t%rou1% pro&ate 'ourts first t%en see0in1 tort 'lai)
:7; NO *ause of A'tion for TORTIOUS INTERFEREN*E DITH E+PE*TAN*Y IN .EOR.IA #E*AUSE
THERE ARE NO E4PECTANCIES IN GEORGIA
E4ECUTION OF ;ILLS
A. T%ree fun'tions of proper e,e'ution:
2. Rit'+ F'n!tion: I)pressin1 upon t%e transferor t%e si1nifi'an'e of %is state)ents an( t%at t%e! -ere (eli&eratel! inten(e(
to &e operati"e
. E-i,enti$" F'n!tion: E"i(en'e to t%e 'ourt t%at t%e transfer -as relia&le an( suffi'ient proof -as pro"i(e(
9. P$ote!ti-e F'n!tion: Safe1uar(in1 t%e testator at t%e ti)e of e,e'ution of t%e -ill a1ainst un(ue influen'e or ot%er for)s of
i)position
Pa1e 24 of F5
UPC B .-CD. E4ECUTIONN ;ITNESSED ;ILLSN HOLOGRAPHIC ;ILLS
2. Re$uire)ents <
a. Pu&li'ation NOT Re$uire( :0no- t%at t%e t%in1 &ein1 si1ne( is a -ill;
&. In -ritin1
'. Si1ne( &! testator> or in testatorBs na)e &! so)e ot%er in(i"i(ual in t%e testatorBs 'ons'ious presen'e an( &! t%e
testatorBs (ire'tionE an(
:2; TestatorBs presen'e in'lu(es -%ile testator is ali"e < so t%en t%e! are NOT allo-e( to -itness after (eat% of T
AAAAA ZZZZ
(. Si1ne( &! R least t-o in(i"i(uals> ea'% of -%o) si1ne( -it%in a reasona&le ti)e after %e or s%e -itnesse( eit%er
t%e si1nin1 of t%e -ill as (es'ri&e( supra of t%e testatorBs a'0no-le(1e)ent of t%at si1nature or a'0no-le(1e)ent
of t%e -ill
:a; Ds 'an -itness an! one of t%e t%ree 2; si1nin1> ; a'0no-le(1e)ent> or 9; -ill itself
:; T%e re$uire)ent t%at ea'% person -itness t%e testatorBs si1nature> et'. is a stri't re$uire)ent < or(er of
si1nin1 :-%ere testator onl! si1ne( first na)e -itnesse( t%en last na)e not -itnesse(> et'. -as not
e,e'ute( properl!;E
:9; A((itions after si1nature are 'o(i'ils an( s%oul( &e e,e'ute( in t%e sa)e )anner as -ills
:F; Vi(eotape < si1nature attestin1 to 'ontents of a "i(eotape &ein1 aut%enti' %el( not e,e'ute( properl!
HOLOGRAPHIC ;ILLS:
A -ill> -%et%er or not -itnesse(> t%at (oes not )eet t%e re$uire)ents a&o"e> &ut -%i'% is si1ne( an( if t%e )aterial se'tions
-ere -ritten in t%e testatorBs %an(-ritin1
Intent t%at t%e (o'u)ent 'onstitutes t%e testatorBs intent 'an &e esta&lis%e( &! intrinsi' e"i(en'e> in'lu(in1> for %olo1rap%i'
-ills> portions of t%e (o'u)ent t%at are not in t%e testatorBs %an(-ritin1
De+"e, Atte&ttion: -itnesses (o not si1n t%e -ill until after t%e testator (ies < no 1oo( un(er UP* 6 /78
CONSCIOUS PRESENCE TEST:
Ditness is in t%e presen'e of t%e testator if t%e testator> t%rou1% si1%t> %earin1> or 1eneral 'ons'iousness of e"ents 'o)pre%en(s t%at
t%e -itness is in t%e a't of si1nin1 :e,'eptions )a(e for &lin( people;
2. ?a! e,ist &e'ause of &lin( people or &e'ause of %ospital situations -%en t%e person is &e%in( a s%eet (i"i(er> et'
D. P'$:in: Stt'te&: pur1e t%e -itness onl! of t%e &enefit t%e -itness re'ei"es t%at e,'ee(s t%e &enefit t%e -itness -oul( %a"e
re'ei"e( if t%e -ill %a( not &een e,e'ute(
E. IN GA:
2. Pu&li'ation NOT Re$uire( :0no- t%at t%e t%in1 &ein1 si1ne( is a -ill;
. Re$uire)ents: In -ritin1> si1ne( &! testator or so)e ot%er in(i"i(ual in testatorBs presen'e R testatorBs e,press (ire'tion
;itne&&e&:
a. Re$uire)ents:
:2; ?ental 'o)peten'e
:; A1e *o)peten'e :2F in .A;
:9; I)partialit! :s%oul( not %a"e an interest in t%e -ill;
:a; In .A: .ift is "oi( if D also &enefi'iar! unless ot%er (isintereste( Ds
&. T-o or )ore 'o)petent -itnesses re$uire( an( in .A it is not re$uire( t%at t%e! see t%e T si1n it at t%e sa)e ti)e
'. Ditnesses si1n for t%e)sel"es an( no ot%er person :a -itness 'annot si1n for anot%er -itness; an( ea'% si1ns in
t%e presen'e of t%e testator
(. ?ust &e 2F !ears of a1e to &e a -itness
:2; A1e (oes not auto)ati'all! Q 'o)peten'e> %o-e"er> if a1e 2FW an( 'o)petent> an( later foun( to &e
in'o)petent> an( -ill nee(s to &e pro&ate(> it is of no 'onse$uen'e to pro&atin1 t%e -ill
e. Ea'% D %as to si1n in Ts presen'e
f. D %as to &e t%e t%in1 atteste( an( su&s'ri&e(
1. *an &e Ditnesse( un(er .A La- AFTER DEATH -it% a REASONA#LE TI?E
%. If -itness Q &enefi'iar! Q 'o)petent Q VOID 1ift unless at least t-o ot%er -itnesses -%o are not &enefi'iaries to
t%e -ill
:2; #ut -itnessB spouse Q &enefi'iar! Q 'o)petent Q O= .IFT> &ut 're(i&ilit! of -itness )a! &e $uestione(
F. Co,i!i+& Q sa)e e,e'ution re$uire)ents as -ills
Se+%-#$o-e, ;i++& A++o(*+e in GA:
a. Nee(s notar! aut%enti'ation plus testator an( -itnesses o"er t%e a1e of 2F
&. T-o/step pro'ess
IN RE ;RO%%<AN, 1 >.L.R. 733 (19=9)
ISSUE: D%et%er t%e -ill -as e,e'ute( properl! -%en t%e si1nature of t%e testator -as not a'0no-le(1e( &! t%e presen'e of t-o
-itnessesZ
Hol(in1: No. A''or(in1 to t%e Dills A't of 2C94> in En1lan(> t%e -ill s%all &e si1ne( &! so)e ot%er person Hin %is presen'e an( &! %is
(ire'tionI\ H)a(e or a'0no-le(1e( &! t%e testator in t%e presen'e of t-o or )ore -itnesses present at t%e sa)e ti)eI
Reasonin1: &e'ause t%e -itness a'0no-le(1e)ent (i( not %appen at t%e sa)e ti)e as re$uire( &! t%e Dills A't> t%en t%e -ill -as not
Pa1e 2C of F5
"ali(l! e,e'ute(.
ESTATE O% PARSONS, 13 "AL. APP. 3D 384 (198)
F!t&: ParsonsB -ill -as -itnesse( &! t%ree people> t-o of -%i'% -ere &enefi'iaries un(er t%e -ill
I&&'e: D%et%er a su&s'ri&in1 -itness to a -ill -%o is na)e( in t%e -ill as a &enefi'iar! &e'o)es H(isintereste(I -it%in t%e )eanin1 of
Pro&ate *o(e 6 72 &! filin1 a (is'lai)er of %er interest after t%e testatorBs (eat%.
Po+i!" Mtte$: %as to loo0 R t%e ti)e -%en t%e interest is 'reate(> not -%en it sprin1s to life to see -%o %as an interest
Ho+,in:: No. T%e effe't of Pro&ate *o(e 6 72 is operati"e at t%e ti)e of e,e'ution of t%e -ill an( t%e a't of (is'lai)in1 an in%eritan'e
ta0es pla'e at ti)e of (eat% or pro&ate of t%e -ill. T%e t-o a'tions 'annot 'oe,ist in ti)e an( t%e a't of (is'lai)in1 (oes not '%an1e
t%e effe't of Pro&ate *o(e 6 72Bs re$uire)ent t%at t-o (isintereste( parties -itness t%e -ill to )a0e it effe'ti"e.
In GA: t%e -ill re)ains "ali( if 1oo( Ds &ut t%e 1ift -ill &e &a(E )ust o"er'o)e t%e presu)ption t%at D tainte( t%e e,e'ution
METHOD OF E4ECUTING A ;ILL
2. C)oi!e o% L(: (eter)ine( &! (o)i'ile at (eat%> lo'ation of real propert!E )ost states %a"e statutes for t%e follo-in1
'onsi(eration :%o-e"er> not unifor) in all states;:
a. State -%ere testator -as (o)i'ile( at (eat%
&. State -%ere -ill -as e,e'ute(
'. State -%ere testator -as (o)i'ile( -%en t%e -ill -as e,e'ute(
. #ut "ali( in all states -%en t%e follo-in1 steps are ta0en:
a. If t%e -ill 'onsists of ] 2 pa1e> pa1es )ust &e fastene( to1et%er se'urel! an( t%e -ill )ust spe'if! e,a'tl! t%e
nu)&er of pa1es it 'ontains
&. La-!er s%oul( &e 'ertain t%at t%e testator %as rea( t%e -ill an( un(erstan(s its 'ontents
'. La-!er> testator> t-o (isintereste( -itnesses an( a notar! pu&li' are &rou1%t to1et%er in a roo) fro) -%i'%
e"er!one else is e,'lu(e( < if t%e attorne! is a notar!> a((itional notar! is unne'essar!E (oor to t%e roo) is
'lose(E no one enters or lea"es t%e roo) until t%e 'ere)on! is finis%e(
(. La-!er as0s t%e testator t%e follo-in1 $uestions to -%i'% t%e testator )ust ans-er YES in a "oi'e t%at 'an &e
%ear( &! all -itnesses an( t%e notar! :-itnesses (o not nee( to 0no- t%e ter)s of t%e -ill;
:2; Is t%is !our -illZ :Pu&li'ation: assures t%at testator is un(er no )isappre%ension as to -%at t%e! are si1nin1;
:; Ha"e !ou rea( it an( (o !ou un(erstan( itZ
:9; Does it (ispose of !our propert! in a''or(an'e -it% !our -is%esZ
e. Attorne! as0s testator> HDo !ou re$uest ^^^^^ an( ^^^^^ :t%e t-o -itnesses; to -itness t%e si1nin1 of !our -illZI
T Ans-ers YES au(i&le to -itnesses
f. Ditnesses s%oul( &e stan(in1 'lose enou1% to see T si1n. T si1ns )ar1ins of ea'% pa1e for i(entifi'ation an( to
pre"ent su&se$uent su&stitution of pa1es. T t%en si1ns na)e R en( of -ill.
1. One of t%e Ds rea(s alou( t%e ATTESTATION "LAUSE -%i'% attests t%e fore1oin1 %as %appene(. HOn t%e ^^^
(a! of ^^^ > 88^> T (e'lare( to us> t%e un(ersi1ne(> t%at t%e fore1oin1 instru)ent -as %er last Dill> an( s%e
re$ueste( to us to a't as Ds to it an( to %er si1nature t%ereon. S%e t%en si1ne( t%e Dill in our presen'e> -e &ein1
present at t%e sa)e ti)e. De no-> at %er re$uest> in %er presen'e> an( in t%e presen'e of ea'% ot%er> %ereunto
su&s'ri&e our na)es as Ds> an( ea'% of us (e'lares t%at in %er or %er opinion t%is T is of soun( )in(.I
%. Ea'% D t%en si1ns an( -rites %is or %er a((ress ne,t to t%e si1nature
i. A &e+%-#$o-in: %%i,-it> t!pe( at t%e en( of t%e -ill> s-earin1 &efore a notar! pu&li' t%at t%e -ill %as &een (ul!
e,e'ute( is t%en si1ne( &! t%e testator an( t%e -itnesses &efore t%e notar! pu&li' -%o in turn si1ns an( atta'%es
t%e re$uire( seal :t%is is to pro"e t%at t%e (ue re$uire)ents of e,e'ution %a"e &een )et sin'e t%e Ds )a! )o"e
a-a!> &e %ar( to fin( on'e T %as (ie(> or )a! pre(e'ease T> )a0in1 it (iffi'ult to pro"e e,e'ution;
:2; T%is )a! &e a''o)plis%e( usin1 a combined attestation an( self96roving affidavit so t%at t%e testator>
-itnesses an( notar! onl! si1n on'e < t%is is allo-e( &! t%e UP* un(er 6/78F:a;. #ut 6/78F:&; aut%oriGes
t%e )et%o( s%o-n a&o"e> -%i'% is authori>ed in more states t%an t%e )et%o( (es'ri&e( in
6/78F:a;.
:; If a Dill is SELF/PROVED < SI.NATURE RENUIRE?ENTS ARE PRESU?ED TO #E ?ET :&ut )a! &e
atta'0e( on ot%er 1roun(s su'% as un(ue influen'e;
:9; Onl! pro"es t%e Ds -ere t%ere
9. Note *o't E/e!'to$&: T )a! re$uest t%at t%e (raftin1 attorne! &e t%e attorne! -%o loo0s after an( represents t%e estate>
%o-e"er it is t%e e,e'utor -%o (e'i(es on t%e attorne! an( t%e -ill 'annot &in( t%e e,e'utor t%is -a!
IN RE PAVLINKOAS ESTATE, 394 PA. 5=4 (1959)
MUTUAL ;ILLS:
Vasil an( Hellen -rote -ills lea"in1 t%eir estates to ea'% ot%er :A=A H?utualI or H?irrorI -ills; -it% )inor &e$ueat%s to (ifferent people
&ut t%e re)ain(er to %er &rot%er
Vasil (ie( first> !ears later Hellen (ie(E -%en VasilBs Dill -as a()itte( to pro&ate it -as (ee)e( in"ali( &e'ause Hellen %a( si1ne(
%is -ill an( %e %a( si1ne( %er -ill
*t %el( t%at it 'oul( not set asi(e t%e Dills A't to effe'tuate t%e ter)s of t%e -ill &e'ause> on its fa'e> t%e ter)s of t%e -ills -ere too
(ifferent to Kust '%an1e t%e na)es on t%e &otto) < t%us> in )a0in1 su'% a '%an1e so easil!> Ht%e Dills A't -ill &e'o)e a )eanin1less>
Pa1e 23 of F5
alt%ou1% -ell intentione(> s'rap of paper> an( t%e (oor -ill &e opene( -i(e to 'ountless frau(ulent 'lai)s -%i'% t%e A't su''essfull!
&arsI :-oul( open up too )u'% liti1ation;
*ts are relu'tant to open su'% 'ases in e$uit! pro'ee(in1s &ase( on ?ista0e < &ut it )a! &e easier to 'lai) Frau( to 1et su'% a
situation into pro&ate
T%e E$uit! *t -oul( &e a&le to loo0 R 'ase "ia unKust enri'%)ent (o'trine an( 'reate a 'onstru'ti"e trust on &e%alf of t%e
inten(e( ta0ers
Di&&ent < Justi'e ?uss)anno < Hintent of t%e testator )ust &e 1at%ere( fro) t%e four 'orners of %is -illI an( sin'e ea'% -ill> e"en
-%en ta0en to1et%er ulti)atel! en(s up 1i"in1 t%e resi(ual to HellenBs &rot%er> an( 1i"en t%e resi(uar! 'lause> e"en if it -ere not 1i"en
effe't> %er &rot%er -oul( ta0e un(er t%e -ill a si)ilar result
IN RE >ILL O% RANNE+, 124 N.J. 1, 589 A.2D 1339 (1991)
2. I&&'e: D%et%er an instru)ent 'lai)in1 to &e a last -ill an( testa)ent t%at in'lu(es t%e si1nature of t-o Ds on a self/
pro"in1 affi(a"it &ut not on t%e -ill itself s%oul( &e a()itte( to pro&ate
. P$o!e,'$+ Po&t'$e: Surro1ate *t allo-e( pro&ate> Superior *t re"erse(> (en!in1 pro&ate rulin1 t%at t%e -ill (i( not %a"e
t%e re$uire( si1natures> Appellate Di"ision foun( t%at t%e self/pro"in1 affi(a"it for)e( part of t%e -ill an( t%erefore t%at t%e
-itnesses %a( si1ne( t%e -ill as re$uire( &! t%e statute
9. Re&onin::
a. Reasonin1 of Appellate Di"ision: p 77 < -%ere t%e! loo0e( R ot%er 'ases -%i'% allo-e( t%e pro&ate of -ills
-%en t%e Ds si1ne( a self/pro"in1 affi(a"it &ut not t%e -ill
:2; Se+%-#$o-in: %%i,-it an( an attestation 'lause are suffi'ientl! si)ilar to Kustif! t%e 'on'lusion t%at
si1natures on t%e attestation 'lause satisf! t%e re$uire)ent t%at t%e si1natures &e on t%e -ill
:; Su&stantial 'o)plian'e pro&ata&le :in O=;
:a; .A (oes not a(opt su&stantial 'o)plian'e
&. Essentiall!> %ere t%ere -as a 1oo( -ill &ut t%e self/pro"in1 affi(a"it 'lause state( t%at t%e! Hsa- t%e si1nin1 of t%e
-illI &ut t%e! onl! sa- t%e si1nature on t%e Ft% pa1e &ut not t%e 7t% < t%is &rou1%t t%e affi(a"itBs "ali(it! in
$uestion> t%erefore t%e e,e'ution faile(
ATTESTATION CLAUSES AND SELF-PROVING AFFIDAVITS
:2; Atte&ttion !+'&e&: fa'ilitate pro&ate &! pro"i(in1 e"i(en'e t%at testator "oluntaril! si1ne( t%e -ill in t%e
presen'e of -itnesses
:a; Per)its pro&ate of a -ill -%en a -itness (ies &efore a T or for1ets t%e 'ir'u)stan'es of t%e -illBs
e,e'ution
:&; Attestant e,presses t%e present intent to a't as -itness an( t%at t%e! sa- T si1n
:; Se+%-#$o-in: %%i,-it&: s-orn state)ents &! e!e/-itnesses t%at t%e -ill %as &een (ul! e,e'ute(
:a; Ser"es "irtuall! all of t%e fun'tions of an attestation 'lause
:&; Per)its pro&ate -it%out re$uirin1 t%e appearan'e of eit%er -itness
:'; Affiant is s-earin1 t%at t%e -ill %as alrea(! &een -itnesse(
UPC B .-CDE HARMLESS ERROR RULE:
9. Alt%ou1% a (o'u)ent or -ritin1 a((e( upon a (o'u)ent -as not e,e'ute( in 'o)plian'e -it% 6/78 :e,e'ution; it -ill
&e treate( as so if t%e proponent of t%e -ritin1 esta&lis%es by clear and convincing evidence t%at t%e (e'e(ent
intended t%e (o'u)ent or -ritin1 to 'onstitute
a. De'e(entBs -ill
&. Partial or 'o)plete re"o'ation of t%e -ill
'. A((ition to or an alteration of t%e -ill
(. Partial or 'o)plete re"i"al of %is or %er for)erl! re"o0e( -ill or of a for)erl! re"o0e( portion of t%e -ill
S'*&tnti+ Co3#+in!e Do!t$ine:
F. Fun'tional rule (esi1ne( to 'ure t%e ine$uit! 'ause( &! t%e H%ars% an( relentless for)alis)I of t%e la- of -illsE
'onsi(erations in'lu(e:
a. T%at it s%oul( onl! lea( to a furt%er in$uir! an( not an in"ali(it!
&. Does it e,press t%e TBs intent
'. Does t%e for) suffi'ientl! appro,i)ate t%e Dills A't for)alit! to ena&le t%e 't to 'on'lu(e t%at it ser"es t%e
purposes of t%e Dills A't
:2; Nee( for for)alit! ste)s fro) ensurin1 prote'tion of Ts fro) un(ue influen'e> un'oer'e( intent or frau(
:; Pro"i(e for a 'ertain (e1ree of unifor)it! in t%e or1aniGation> lan1ua1e> an( 'ontent of -ills
(. Ser"es as a ritual t%at i)presses t%e T -it% t%e seriousness of t%e o''asion
5. *t DARNED t%at t%eir a(option of HSu&stantial *o)plian'eI (o'trine Hs%oul( not &e 'onstrue( as an in"itation to
'arelessness\&ut to re)o"e pro'e(ural pe''a(illos as a &ar to pro&ateI
a. Ho- Hsu&stantial 'o)plian'eI 'a)e into e,isten'e:
Bo$en R'+e
4. #lin( insisten'e on "oi(in1 -ills for Ht%e )ost )inute (efe'tLsM in for)al 'o)plian'e\no )atter %o- a&un(ant t%e e"i(en'e
t%at t%e (efe't is 'onse$uentialI
a. *riti'iGe( &! lea(in1 aut%orities
Pa1e 8 of F5
&. Ho-e"er> 'o)plian'e -it% statutor! for)alities is i)portant not &e'ause of t%e in%erent "alue t%at t%ose
for)alities possess> &ut &e'ause of t%e purposes t%e! ser"e
C. RULING: If -itnesses %a"e t%e intent to attest> si1n a self/appro"in1 affi(a"it> &ut (o not si1n t%e -ill or an attestation
'lause> 'lear an( 'on"in'in1 e"i(en'e of t%eir intent s%oul( &e a((u'e( to esta&lis% su&stantial 'o)plian'e -it% t%e statute
a. Pro&ate in Sole)n for) :pro&atin1 in -%i'% intereste( parties are 1i"en noti'e &! 'itation; allo-e( on an or(er to
s%o- 'ause an( if foun( to &e su&stantiall! 'o)pliant -it% t%e Dills A't> t%en t%e %ol(in1 of t%e Surro1ate *ourt
allo-in1 pro&ate -ill stan(
HOLOGRAPHIC ;ILLS
2. De%ine,: Dills -ritten &! t%e testatorBs %an( an( si1ne( &! t%e testatorE attestin1 Ds unne'essar! L.A Does NOT RE*O.NI_E
HOLO.RAPHI* DILLSM
GA ONLY RECOGNIZES STATUTORILY E4ECUTED ;ILLS
. Re2'i$e3ent&: Var! -it%in t%e states t%at per)it t%e)E UP* Re$uire)ents for Holo1rap%i' Dills are as follo-s:
a. D%et%er or not -itnesse(
&. If si1nature an( )aterial portions of t%e (o'u)ent are in testatorBs %an(-ritin1
'. A fe- states re$uire t%at t%e %olo1rap%i' -ill &e (ate(
(. In al)ost all states> t%e re$uire)ent is t%at it &e si1ne( some5here on t%e -ill < it (oes not )atter -%ere> %o-e"er> if it is not
si1ne( at t%e en(> t%ere )a! &e $uestion as to -%et%er or not t%e testator inten(e( it to &e a si1nature
:2; .A allo-s si1nature an!-%ere on t%e -ill
:; So)e states sa! %olo1rap%i' -ills %a"e to &e si1ne( R t%e en(
e. #ote: Se"eral states re$uire t%at it &e entirel! %an(-ritten
:2; D%i'% )a0es it loo0 )ore 'o)plete
:; ?a0es it easier to anal!Ge usin1 %an(-ritin1 anal!sis
9. Not re'o1niGe( in a lot of states &e'ause t%e! are not ritualiGe( an( t%e! (o not 'onfor) to a lot of t%e for)alities
F. UP* 6/789 < Har)less Error Do'trine -oul( appl! to %olo1rap%i' -ills as -ell as atteste( -ills
IN RE ESTATE O% JOHNSON, 129 ARIB. 37, =3 P.2D 139 (1981)
a. A_ statutes re$uire( t%at %olo1rap%i' -ills &e entirel! %an(-rittenE A_ a(opts t%e UP* -%i'% $e2'i$e& t%at t%e
?AT0R<A@ P!RT<!#S !A A :!@!*RAP:<C $<@@ B0 $R<TT0# <# T:0 T0STAT!R"S :A#D$R<T<#*
:2; D%i'% )eans t%at> if t%e portions of a printe( for) -ere o)itte(> one s%oul( &e a&le to 1lean t%e
testa)entar! intent fro) t%e re)ainin1 -ritin1s 'o)plete( &! t%e testator> on t%e instru)ent
:; T%e -ritten portion> stan(in1 alone s%oul( pro"e testa)entar! intent
&. F!t&=P$o!e,'$+ Po&t'$e: De'e(ent Arnol( Jo%nson fille( out a &lan0 -ill for)> t%e t!pi'al t!pe in offi'e suppl!
storesE -%en %e (ie( a representati"e -as appointe( &ut )e)&ers of t%e fa)il! sou1%t to enfor'e t%e instru)entE
t%e representati"e )o"e( for su))ar! Ku(1)ent on t%e &asis t%at t%e %olo1rap%i' -ill -as "oi( &e'ause it -as
not 'o)pletel! in testatorBs %an(-ritin1> an( t%e 't a1ree(E on appeal> t%e 't a1ree( -it% t%e appellate 't t%at
t%ere -as no %olo1rap%i' -ill &e'ause one 'oul( not re)o"e t%e printe( te,t fro) t%e for) an( still un(erstan( it
as a stan(/alone (o'u)ent
:2; De%en,nt& !ite, t)e B+9e !&e: -%i'% %el( t%at a si1nature line> in'lu(in1 t%e follo-in1 te,t -as a
testa)entar! -ritin1 &e'ause t%e 'o)&ination of t%e p%rase estate an( HSa"e t%isI e"i(en'e( t%at ?r. #la0e
inten(e( t%e for)alit! :&! usin1 %is full na)e; an( 0no-le(1e t%at t%e instru)ent -oul( %a"e Yfuture
si1nifi'an'eB
HP.S. You 'an %a"e )! entire estate.
@s@ Harr! J. #la0e :SAVE THIS;I
'. RULE: An instru)ent )a! not &e pro&ate( as a %olo1rap%i' -ill -%ere it 'ontains -or(s not in t%e %an(-ritin1 of
t%e testator if su'% -or(s are essential to t%e testa)entar! (isposition
:2; Ho-e"er> t%e fa't t%at t%e testator use( a for) is not fatal to it &ein1 a %olo1rap%i' -ill if t%e for) pro"i(es
su'% te,t t%at -oul( &e surplusa1e
(. Ho+,in:: Affir)e( t%e trial 'tBs su))ar! Ku(1)ent in fa"or of t%e representati"e
5. Stt'to$" ;i++&: for) -ills t%at purport to )eet t%e statutor! re$uire)ents an( testators onl! 'o)plete t%e for)s an( %a"e
t%e) atteste( as an! nor)all! atteste( -ill < t%e issues 1enerall! arise fro) t%ese t!pes of -ills &e'ause t%e! are fille( in
in'orre'tl!
KI<<ELAS ESTATE, 278 PA. 435 (1924)
a. One of (e'e(entBs %eirs at la- appeale( a letter -%i'% -as pro&ate( in t%e orp%anBs 'ourt as =i))elBs %olo1rap%i' -ill
2; Pa Sup *t Affir)e( t%e Orp%an *tBs rulin1 to pro&ate t%e letter
&. =i))el -rote a letter to %is t-o sons an( )aile( it to t%e) t%e (a! %e (ie(E t%e &ro0en 1ra))ar an( 'asual nature of t%e
letter )a(e it $uestiona&le -%et%er it -as pro&ata&le as a -ill
'. Issues:
2; D%et%er t%e -ritin1 -as testa)entar! in '%ara'ter
; D%et%er t%e si1nature -as suffi'ient 'o)plian'e -it% t%e Dills A't
(. Rules:
Pa1e 2 of F5
2; Assi1n)ents> (ee(s> letters of instru'tions> po-ers of attorne!> an( infor)al letters of re$uests %a"e all &een %el(
as -ills
Here> t%e p%rase> Hif an! t%in1 %appensI -as testa)entar! intent
T%ese t!pes of p%rases are Y'on(itionalB an( &ase( on 'onte,t of t%e situation t%at %a( to (o -it% t%e
situation in -%i'% t%e person -as 'onte)platin1 t%e transfer < -ill (epen( on t%e i)petus of -%! t%e!
-ante( to state t%eir intentions < &i1 pi'ture is t%at t%e! -ante( to ta0e 'are of e"er!t%in1
Here> testator state( %e %a( so)e i)portant papers to 1et to t%e sons &ut )a! %a"e (iffi'ult!
in 1ettin1 t%e) to t%e sons &e'ause of %is illness an( t%e -eat%er
Here> =i))el state( to -%o) propert! -oul( 1o to if an! t%in1 %appene( to %i) < (istin'tl!
testa)entar!
Here> =i))el state( to 0eep t%e letter> lo'0 it up> &e'ause it -oul( &e %elpful to t%e sons <
per%aps &e'ause =i))el 0ne- it -oul( &e ne'essar! in t%e future to effe'tuate %is -is%es
; Si1nature of Hfat%erI -%ile 1enerall! not (ispositi"e> (oes pro"e i(entit! %ere &e'ause t%is is %o- %e al5ays
si1ne( letters to e"er!one in %is fa)il!
P$e&'3#tion o% Te&t!": le1al %istor! sa!s t%at t%ere is a presu)ption t%at a person on t%eir (eat% &e( -oul( -ant to (eter)ine
-%at t%e! -ante( to %a"e %appen -it% t%eir estate
REVOCATION OF ;ILLS
METHODS OF REVOCATION:
All states per)it it in one of t-o of t%e follo-in1 -a!s
2. Dritin1 e,e'ute( -it% testa)entar! for)alities :e.1.> t%e sa)e for)alities use( to 'reate a -ill < in .A a -ritin1 -@ Ds;
a. Dill :
:2; If no -or(s of re"o'ation> treat it as a 'o(i'il if possi&le
:; *o(i'il (oes not re"o0e a -ill &ut t%e pre"ailin1 'o))on la- "ie- is t%at re"o'ation of a -ill re"o0es all
'o(i'ils
. P%!si'al a't su'% as (estro!in1> o&literatin1> or &urnin1 t%e -ill :e"en if it (oes not 'o)pletel! (estro! t%e -ill or t%e -or(s
on it; *O?#INED DITH INTENT TO REVO=E
B. Dupli'ate Ori1inals: re"o'ation of one re"o0es all ori1inal 'opies
C. .A < re"o'ation &! p%!si'al a't DOES NOT HAVE TO #E IN TBs PRESEN*E OR IT DOES NOT *OUNT> AND #Y TBs
DIRE*TION
D. Unless re"o0e( &! an a't or testa)entar! -ritin1> oral re"o'ation is inoperati"e in all states an( t%e -ill en(s up in pro&ate
E. Eit%er t%e entire -ill or a portion of t%e -ill )a! &e re"o0e(
REVOCATION BY INCONSISTENCY:
2. Su&se$uent testa)entar! -ills -%i'% %a"e &een atteste( -%oll! re"o0e t%e pre"ious -ill if t%e testator inten(s t%e
su&se$uent -ill to repla'e rat%er t%an supple)ent t%e pre"ious -ill
. A su&se$uent -ill t%at (oes not e,pressl! re"o0e t%e prior -ill &ut )a0es a 'o)plete (isposition of t%e testatorBs estate is
presu)e( to repla'e t%e prior -ill an( re"o0e it &! in'onsisten'!
9. If a su&se$uent -ill (oes not )a0e a 'o)plete (isposition of t%e testatorBs estate it is not presu)e( to re"o0e t%e prior -ill>
&ut is "ie-e( as a CODICIL < a 3#-)3)' *488'($(!.* 0 ?)'' rat%er t%an repla'es it
HARRISON V. BIRD, =21 SO.2D 972 (1993)
2. Dais! Vir1inia Speer -rote a -ill in 23C3 an( later instru'te( %er attorne! to re"o0e itE %e (oes so &! tearin1 it up in t%e
presen'e of %is se'retar! an( sen(in1 t%e pie'es to %erE later -%en s%e (ies> t%e! fin( t%e letter fro) t%e attorne! a&out t%e
re"o'ation an( t%e pie'es of t%e letter &ut ne"er fin( t%e a'tual pie'es of t%e -illE t%e 't appoints %er 'ousin as
representati"e &ut a ?s. Harrison %a( a 'op! of t%e -ill an( su&)itte( it to pro&ate
. *ir'uit *t rule( t%at t%e $e-o!tion o% t)e (i++ (& not !o3#+ete, !o$$e!t+" *e!'&e
a. It -as not (estro!e( in %er presen'e
&. It -as not (estro!e( a''or(in1 to t%e 1ui(elines of Ala&a)a *o(e
'. T%e torn/up pie'es of t%e -ill -ere ne"er foun(
P$e&'3#tion o% Re-o!tion i% ;i++ Not Fo'n,
If T %a( possession of -ill &efore (eat% &ut it is not foun( a)on1 TBs &elon1in1s t%ere is a presu)ption t%at T (estro!e( itE sa)e
appli'ation to 'opies@(upli'ates T )a! &e %ol(in1 or t%at e,ist &ut are not in TBs possession
P$e&'3#tion Re*'tt*+e: presu)ption of re"o'ation is re&utta&le &! t%e proponent t%at t%e -ill -as not re"o0e( -%i'%
presu)ption )a! &e o"er'o)e &! a prepon(eran'e of t%e e"i(en'e
Ho+,in:: *t sai( Harrison faile( to pro"e %er 'ase t%at Speer (i( not re"o0e %er -ill
P$o*te o% Lo&t ;i++&:
Dills lost or (estro!e( -it%out 'onsent of T or (estro!e( -it% 'onsent of T &ut not in 'o)plian'e -it% t%e re"o'ation statute *AN &e
a()itte( to pro&ate if its 'ontents 'an &e pro"e(E 'an &e pro"e( &! se'on(ar! )eans :'op! in attorne!Bs offi'e < t%e (raftin1 attorne!
or t%e se'tB! -%o t!pe( t%e -ill;
Pa1e of F5
THO<PSON V. RO+ALL, 1=3 VA. 492, 175 S.E. 748 (1934)
2. ?s. =roll (e'i(e( to re"o0e %er -ill &! si1nin1 a nullifi'ation state)ent on t%e &a'0 of one of t%e pa1es of t%e -ill an( on t%e &a'0 of a
pa1e 'ontainin1 a 'o(i'il on it &e'ause s%e -ante( to retain t%e -ill as a pie'e of )e)ora&ilia for future -ills :s%e (i( t%is a1ainst t%e
a("i'e of %er attorne!;
. Her nep%e-s an( nie'es offere( t%e -ill an( 'o(i'il for pro&ate
Re2'i$e3ent& %o$ Re-o!tion $e St$i!t Co3#+in!e:
a. Si1natures atta'%e( to t%e re"o'ation -ere not atteste( to &! an! -itnesses
&. T%e (o'u)ent also (oes not in(i'ate an intent to re"o0e t%e -ill &e'ause it also (i( not &ear an! e"i(en'e of tearin1> &urnin1> or
(estro!in1
'. D%en t%e a'ts are (one to perfor) a re"o'ation> t%ere are t-o o"erri(in1 re$uire)ents:
:2; T%e DOING o% t)e ACT re$uire(
:; T%e INTENT to re"o0e
Le:i*i+it" o$ A+te$tion o% t)e ;o$,& on t)e In&t$'3ent:
a. If -ritten -or(s are use( as t%e purpose to re"o0e> t%en t%ose -or(s )ust &e put on t%e instru)ent to p%!si'all! affe't t%e -ritten
portion of t%e -ill
&. If a -ritin1 on t%e &a'0 -ere allo-e( to re"o0e> t%en a separate (o'u)ent -oul( enKo! t%e sa)e -ei1%t < t%is is not allo-e( &! t%e
statute
'. It is 0e! t%at on t%e fa'e of t%e (o'u)ent> one -oul( &e a&le to as'ertain t%at t%e -ill -as no lon1er inten(e( to &e "ali(
PARTIAL REVOCATION BY ACT:
:i; UP* 6/784: #urnin1> tearin1 or 'an'elin1 is effe'ti"e e"en if t%e -or(s on t%e (o'u)ent are not (estro!e(
:ii; Partial Re"o'ation &! A't is allo-e( in UP* 6/784 &! )an! states
:2; If partial re"o'ation allo-e(> t%en in so)e 'ases> t%e (e"ise is re/(istri&ute(
:; If partial re"o'ation allo-e(> t%en in so)e 'ases if t%e Kuris(i'tion follo-s t%e ?allo! rule> t%en if t%e (e"ise
in'reases so)eone elseBs (e"ise> t%en t%e re"o'ation -ill &e "oi(
:9; If %appene( in .A> t%en pro&ate( as if t%e a't ne"er %appene( &e'ause .A (oes not re'o1niGe partial
re"o'ation
&. In so)e Kuris(i'tions> to re"o0e part of a -ill> it )ust &e testa)entar! an( (one in su&se$uent -ritin1 :*ODI*IL;
re"o0in1 fro) one person an( 1i"in1 to anot%er> for t%e follo-in1 poli'! reasons:
:2; *an'elin1 one 1ift )ust result in a 1ift to anot%er (one &! an atteste( -ritin1
:; Partial re"o'ation &! a't opens t%e (oor for frau( &! people 'lai)in1 T perfor)e( an a't of partial re"o'ation
-%en it %a( not trul! %appene(
'. If partial re"o'ation &! a't NOT allo-e( in a Kuris(i'tion> t%en t%e ori1inal -ill is pro&ate( as it -as ori1inall!
inten(e( if t%e ori1inal lan1ua1e 'an &e as'ertaine(
(. .EOR.IA DOES NOT ALLOD PARTIAL REVO*ATION :see p. F2 of supple)ent;
"ARTER V. %IRST UNITED <ETHODIST "HUR"H O% ALBAN+, 24= ;. 352, 271 S.E.2D 492 (198)
2. Fa'ts:
T%e 2359 -ill -as t!pe( an( si1ne( in t%e for) of a -ill> &ut in'lu(e( fol(e( to1et%er -it% it anot%er %an(-ritten instru)ent (ate(
?a! 234C -%i'% '%an1e( so)e of t%e propert! (ispositions
?s. T%o)pson in(i'ate( a nu)&er of ti)es t%at s%e -ante( to )eet -it% %er attorne! to '%an1e %er -ill> an( s%e %a( )a(e
notes on a notepa(> s'rat'%e( t%rou1% t%e 2359 -illBs pro"isions
De#en,ent Re+ti-e Re-o!tion Do!t$ine @9 <Con,ition+ Re-o!tion Do!t$ine>A
T e,e'utes -ill 2> atte)pts to re"o0e it &! )a0in1 -ill -%i'% for so)e reason is in"ali( :or t%e! -oul( not %a"e re"o0e( -ill 2 if t%e!
%a( 0no-n t%e trut%; < t%e 'ts -ill pro&ate -ill 2 e"en t%ou1% it -as re"o0e(;
a. Narro-in1 t%e re$uire)ents: DRR on+" ##+ie& ()en
:2; T%ere is an alternati"e plan :usuall! anot%er -ill; of (isposition t%at fails
:; T%ere is a )ista0e in t%e re"o0in1 instru)ent or t%e situation is esta&lis%e( &! 'lear an( 'on"in'in1 e"i(en'e
&. .enerall! person atta'0in1 a (o'u)ent offere( for pro&ate as a -ill &ears t%e &ur(en of proof for %is atta'0
'. #UT .A Statute sa!s 'an'ele( or (estro!e( -ills :or )aterial parts t%ereof; a presu)ption of re"o'ation e,ists> s%iftin1 t%e
&ur(en on t%e propoun(er to pro"e t%at no re"o'ation -as inten(e(
:2; If a -ill is foun( a)on1 a (e'e(entBs effe'ts after (eat%> t%e presu)ption is t%at t%e -ill %a( &een in t%eir possession t%e
-%ole ti)e an( t%at (e'e(ent )a(e t%e '%an1es> 'an'ellations> or o&literations> t%us pro"in1 t%e proponentBs 'ontention
t%at t%e first -ill -as re"o0e(
(. .a. *o(e Ann. 6 229/22F states t%at intention to re"o0e -ill &e presu)e( fro) t%e o&literation or 'an'elin1 of a )aterial portion
of t%e -ill
e. ?ost 'ts %a"e ta0en t%e position t%at (epen(ent relati"e re"o'ation is Ku(1e( &! a stri'ter stan(ar( in a situation in"ol"in1
re"o'ation &! su&se$uent instru)ent as oppose( to p%!si'al a't
9. HERE:
a. 2359 -ill 0no'0e( out &e'ause of t%e presu)ption t%at t%e 234C -ritin1 re"o0e( t%e 2359 -ill
&. #ot% t%e proponent an( t%e 'a"eateur :Lut%er Re!nol(s *arter / ot%er part! ZZ ; sa! t%e 234C -ill la'0s re$uisites of a -ill
an( 'annot &e pro&ate(
Pa1e 9 of F5
'. #e'ause t%e t-o (o'u)ents -ere foun( to1et%er> t%e &ur(en s%ifte( to Lut%er *arter to pro"e t%at ?s. T%o)pson -oul(
%a"e preferre( intesta'! sin'e t%e 2359 -ill -as re"o0e( &! t%e 234C -ritin1
(. T%e #aptist *%ur'% as proponent of t%e 2359 -ill sa!s t%at t%e 2359 -ill s%oul( &e 1i"en effe't &e'ause ?s. T%o)pson
-oul( %a"e preferre( t%e 2359 -ill o"er t%e ot%er option> intesta'!
e. *t sai( t%at t%e presu)ption a1ainst intesta'! -as 1i"en effe't &e'ause
:2; T%e 'an'ellation of t%e 2359 -ill -as alon1 -it% t%e 234C -ritin1> t%erefore> ?s. T%o)pson (i( not inten( to (ie -it%out
an! -ill :'an'elin1 of one -ill an( t%e )a0in1 of anot%er -ere Hpart of t%e sa)e s'%e)eI;
:; Sin'e t%e (o'u)ents -ere of t%e sa)e s'%e)e> t%en t%e (o'trine of (epen(ent relati"e re"o'ation or 'on(itional
re"o'ation ta0es effe't> treatin1 t%e 2359 -ill as if it %a( not &een re"o0e(
ESTATE O% ALBURN, 18 >IS.2D 34, 118 N.>.2D 919 (19=3)
2. Fa'ts@Pro'e(ural Posture
a. De'e(ent> Ottilie L. Al&urn> )a(e -ills :&ot% 'onteste( an( 2 part! filin1 as an intestate estate;
&. TBs sister> A(ele Rue(isili> sai( s%e (ie( intestate an( file( petition to &e a()inistrator of t%e estate
'. Viola Hen0e!> 1ran(nie'e of Al&urn> file( -ill e,e'ute( in ?il-au0ee DI 2377 -%ere Viola -as e,e'utri, an(
le1atee
(. Lulu Al&urn X Doris Al&urn> neit%er ne,t/of/0in &ut Lulu is sister/in/la-> file( petition to %a"e a -ill e,e'ute( in
=an0a0ee> IL in 2373 < destroyed by T ho6ing to revive ?il5au%ee 5ill7 the Kan%a%ee 5ill had a revocation clause
in it CC ho5ever& the ct then a66lied the doctrine of DRR to bring the Kan%a%ee 5ill into 6robate
e. A(ele :of t%e intestate 'lai); appeale( t%e or(er pro&atin1 t%e =an0a0ee
f. T %a( li"e( for 98 !ears -it% Viola t%en )o"e( in -it% fa)il! in =an0a0ee an( e,e'ute( t%e ot%er -ill> finall! s%e
)o"e( to Dis'onsin to li"e -it% one of %er ot%er &rot%ers until s%e (ie( < s%e state( t%at s%e %a( 1otten ri( of t%e
=an0a0ee -ill
:2; D%ile sta!in1 -it% t%at &rot%er s%e instru'te( %i) to ta0e t%e torn pie'es of t%at -ill to t%e (u)p an( s'atter
t%e) into t%e -in(
. Issue: D%et%er t%e trial 't rule( 'orre'tl! -%en it or(ere( pro&ate of t%e =an0a0ee -ill &! appl!in1 t%e (o'trine of (epen(ent
relati"e re"o'ation.
9. *t follo-s Do'trine of Depen(ent Relati"e Re"o'ation :DRR;
F. ?il-au0ee -ill: Ke-elr!> furnis%in1s to Viola an( for %er in(e&te(ness to &e satisfie(E resi(uar! 'lause ` to frien( Ol1a
Olson> ` to Doris Al&urn> ` to Lulu Al&urn> ` to Viola
7. =an0a0ee Dill: 9C s%ares in #ofA NatBl Trust X Sa"in1s Asso'.> Ke-elr! to Lulu an( A((ie Al&urn> F@28 to Lulu Al&urn> 7@28 to
Doris Al&urn> 2@28 to Ro&ert Le%)ann> %er &rot%er> t%e Al&urns are relate( to TBs &rot%er &ut not to T
5. Rulin1: T 'onsi(ere( %er =an0a0ee -ill (estro!e( an( t%e ?il-au0ee -ill re"i"e(> an( 1i"en t%e e"i(en'e pro"i(e( R trial>
t%e 't affir)e( t%e Superior *tBs rulin1 to pro&ate t%e ?il-au0ee -ill
REVIVAL
Rule of la- t%at reinstates a "ali(l! re"o0e( -illE onl! -orr! a&out t%is if !ou %a"e (e'i(e( t%at a -ill %as &een re"o0e(
2. T%ree s'enarios for re"i"al:
a. ?aKorit! of States: Dill re"o0es -ill 2 R ti)e -ill is e,e'ute(> states -ill eit%er
:2; Upon re"o'ation of -ill > -ill 2 re"i"es if T inten(s :intent s%o-n fro) surroun(in1 'ir'u)stan'es
surroun(in1 re"o'ation of -ill or su&se$uent (e'larations t%at -ill 2 s%oul( ta0e effe't;
:; :?inorit!; Re"o0e( -ill 'annot &e re"i"e( unless re/e,e'ute( -it% testa)entar! for)alities or repu&lis%e( &!
&ein1 referre( to in a later e,e'ute( testa)entar! -ritin1
&. ?inorit! of States: Dill 2 -ill not &e re"o0e( unless -ill re)ains in effe't until TBs (eat% &e'ause -ill -ill not &e
le1all! effe'ti"e until T (ies :not reall! a re"i"al &e'ause -ill 2 -as ne"er (ee)e( ineffe'ti"e;
. UP* 6 /783 Re"i"al of Re"o0e( Dill
a. If -ill re"o0e(> -ill 2 re)ains re"o0e( also unless re"i"e(
REVOCATION BY OPERATION OF LA;
Di-o$!e
a. ?aKorit! of states pro"i(e t%at a (i"or'e re"o0es an! pro"ision in t%e (e'e(entBs -ill for t%e (i"or'e( spouse
&. ?inorit!: onl! re"o0es if a''o)panie( &! a propert! settle)ent an( onl! applies to -ills
'. Does not appl! to life insuran'e poli'ies> pension plans> or ot%er non/pro&ate transfers
. UP* 6/C8F: *o"ers nonpro&ate transfers as -ell as -illsE 1o"ernin1 instru)ent is a -ill> (ee(> trust> insuran'e> or annuit!
poli'!> a''ount -it% a POD (esi1nation :&ut if t%e POD is a life insuran'e poli'!> t%e re"o'ation -ill not %appen unless t%e
settle)ent a1ree)ent e,pressl! a((resses t%at poli'!;> pension plan> or si)ilar nonpro&ate (onati"e transfer
a. Di"or'e or annul)ent re"o0es an! re"o'a&le:
:2; Disposition or appoint)ent of propert! )a(e &! a (i"or'e( in(i"i(ual to for)er spouse or for)er spouseBs
relati"es in a 1o"ernin1 instru)ent
:; Pro"ision in a 1o"ernin1 instru)ent 'onferrin1 a 1eneral or non1eneral po-er of appoint)ent on for)er
spouse or for)er spouseBs relati"es
:9; No)ination in a 1o"ernin1 instru)ent> no)inatin1 for)er spouse to ser"e in a fi(u'iar! or representati"e
'apa'it!> in'lu(in1 a personal representati"e> e,e'utor> trustee> 'onser"ator> a1ent> or 1uar(ian
Pa1e F of F5
&. Se"ers interests in propert! %el( as Koint tenants -it% ri1%t of sur"i"ors%ip> &! for)er spouse at t%e ti)e of t%e
(i"or'e or annul)ent an( transfor)s t%e interest into a tenan'! in 'o))on
'. T%e pro"isions of a 1o"ernin1 instru)ent are 1i"en effe't as if t%e for)er spouse :an(@or t%eir relati"es; %a(
(is'lai)e(@pre(e'ease( i))e(iatel! &efore t%e (i"or'e or annul)ent
(. No ot%er '%an1e in 'ir'u)stan'es -ill effe't a re"o'ation unless (es'ri&e( in anot%er se'tion of t%e 'o(e :as in
%o)i'i(e;
M$$i:e
a. UP* 6/982: If a person )arries> t%e UP* -ill 1i"e t%e ne- spouse t%eir intestate portion of t%e estate unless t%e
o)ission -as intentional or t%e spouse is pro"i(e( for in t%e -ill or &! a -ill su&stitute -it% t%e intent t%at t%e
transfer &e in lieu of a testa)entar! pro"ision
:2; Re"o0es t%e -ill to t%e e,tent of t%e spouseBs intestate s%are
:; #ut :non/up'; if a spouse -as )entione( in t%e -ill an( ta0es not%in1> t%e! 'an Hfor'eI a s%are of t%e estate
as an intestate %eir:Z;
Bi$t) o% C)i+,$en
a. ?inorit! *o))on La- Rule: ?arria1e follo-e( &! &irt% of issue re"o0es a -ill e,e'ute( &efore )arria1e < NOT
PART OF UP*
&. ?aKorit! X UP* 6/98: HPreter)itte( *%il( StatutesI -%i'% 1i"e a '%il( &orn after e,e'ution of t%e parentBs -ill
:an( in so)e 'ases> '%il(ren &orn &efore e,e'ution also; an( not pro"i(e( for in t%e -ill a s%are in t%e estate <
re"o0es t%e portion of t%e -ill to t%e e,tent of t%e '%il(Bs estate
COMPONENTS OF A ;ILL
Do'trines use( to resol"e i(entities of persons or propert!: t%ese (o'trines per)it e,trinsi' e"i(en'e to resol"e t%e i(entit! of persons or
propert!
DOCTRINE OF INCORPORATION BY REFERENCE
UP* 6/728 < an! -ritin1 in e,isten'e -%en a -ill is e,e'ute( )a! &e in'orporate( &! referen'e if t%e lan1ua1e of t%e -ill
)anifests t%is intent an( (es'ri&es t%e -ritin1 suffi'ientl! to per)it it i(entifi'ation :(o'u)ents t%at %a"e ne"er &een "ali(l!
e,e'ute(;
a. A properl! e,e'ute( -ill )a! in'orporate &! referen'e into its pro"isions an! (o'u)ent or paper not so e,e'ute(
an( -itnesse( -%et%er t%e paper referre( to &e in t%e for) of \ a )ere list or )e)o \ if it -as in e,isten'e at
t%e ti)e of t%e e,e'ution of t%e -ill an( is i(entifie( &! 'lear an( satisfa'tor! proof as t%e paper referre( to t%erein
Clar% v. *reenhalge& ?ass 2//2
&. Fin(in1 t%at a letter left in a safe/(eposit &o, -as in'orporate( into a fault! -ill -%i'% -as later repu&lis%e( &! a
'orre'tl! e,e'ute( 'o(i'il &e'ause it -as in e,isten'e at t%e ti)e of t%e repu&lis%e( -ill
:notes case3 Simon v. *rayson& Cal. 2/.-
B.-C5E UPC: Se#$te ;$itin: I,enti%"in: Be2'e&t o% Tn:i*+e P$o#e$t"
:2; Dispose of ite)s of tan1i&le personal propert! not ot%er-ise spe'ifi'all! (ispose( of &! t%e -ill> ot%er t%an
)one!> e"i(en'e( in -ritin1 -%i'% )ust:
:a; #e si1ne( &! T
:&; Des'ri&e ite)s an( (e"isees -it% reasona&le 'ertaint!
:'; ?a! &e referre( to as one in e,isten'e at t%e ti)e of t%e TBs (eat%
:(; Prepare( &efore or after e,e'ution of t%e -ill
:e; ?a! &e altere( &! T after its preparation
:f; Dritin1 t%at %as no si1nifi'an'e apart fro) its effe't on t%e (ispositions )a(e &! t%e -ill
(. NOT RE*O.NI_ED IN: *onn.> La.> NY
Do!t$ine o% A!t& o% In,e#en,ent Si:ni%i!n!e
:A=A Do'trine of Non/testa)entar! Si1nifi'an'e; D%en &enefi'iar! or propert! (esi1nations are i(entifie( &! a'ts or
e"ents t%at %a"e a lifeti)e )oti"e an( si1nifi'an'e apart fro) t%eir effe't on t%e -ill> t%e 1ift -ill &e up%el(
a. True e"en t%ou1% t%e p%rasin1 of t%e -ill lea"es it in t%e testatorBs po-er to alter t%e &enefi'iaries or t%e propert!
&! a non/testa)entar! a't
&. .enerall! a rule of 'onstru'tion
'. UP* 6/72: E"ents of In(epen(ent Si1nifi'an'e
:2; A -ill )a! (ispose of propert! &! referen'e to a'ts an( e"ents t%at %a"e si1nifi'an'e apart fro) t%eir effe't
upon t%e (ispositions )a(e &! t%e -ill> -%et%er t%e! o''ur &efore or after t%e e,e'ution of t%e -ill or &efore
or after t%e testatorBs (eat% < e,e'ution or re"o'ation of anot%er in(i"i(ualBs -ill is su'% an e"ent
:a; e.1.> In )! safe (eposit &o,> t%ere are 9 en"elopes an( ea'% en"elope %as t%e na)e of t%e person I
(esire to %a"e t%e sto'0 'ertifi'ates -it%in t%e en"elope. Or / lea"e t%e re)ain(er to an! '%arita&le trust
esta&lis%e( &! )! &rot%erBs estate.
Do!t$ine o% Inte:$tion:
All papers present at t%e ti)e of e,e'ution inten(e( to &e part of t%e -ill> are inte1rate( into t%e -ill
a. Ensure t%e -ill is fastene( to1et%er &efore t%e testator si1ns an( &! %a"in1 t%e testator si1n or initial ea'%
nu)&ere( pa1e of t%e -ill for i(entifi'ation
Pa1e 7 of F5
Do!t$ine o% Re#'*+i!tion *" Co,i!i+:
:?ainl! a ti)e issue; a -ill is treate( as ree,e'ute( :Hrepu&lis%e(I; as of t%e (ate of t%e 'o(i'ilE t%is (o'trine is not applie(
auto)ati'all! &ut onl! -%ere up(atin1 t%e -ill 'arries out t%e testatorBs intent :onl! applies to a prior "ali(l! e,e'ute( -ill;
a. To %a"e a 'o(i'il t%ere )ust first &e a -ill
&. *o(i'il is a supple)ent to> an a((ition to or $ualifi'ation of> an e,istin1 -ill> )a(e &! t%e T to alter> enlar1e or
restri't t%e pro"isions of t%e -ill> to e,plain or repu&lis% it> or to re"o0e it> an( it )ust &e testa)entar! in '%ara'ter
'. A 'o(i'il -ritten on t%e sa)e pie'e of paper as t%e t!pe-ritten -ill -ill not in"ali(ate t%e 'o(i'il
(. *o(i'il repu&lis%es a pre"ious -ill as )o(ifie( &! t%e 'o(i'il as of t%e (ate of t%e 'o(i'il
e. *o(i'il "ali(l! e,e'ute( operates as a repu&li'ation of t%e -ill no )atter -%at (efe'ts )a! %a"e e,iste( in t%e
e,e'ution of t%e earlier (o'u)ent> t%at t%e instru)ents are in'orporate( as one> an( t%at a proper e,e'ution of
t%e 'o(i'il e,ten(s also to t%e -ill : states W En1lan(;
f. Properl! e,e'ute( 'o(i'il %a( t%e effe't 'o(i'il %a( t%e effe't of 1i"in1 operation to t%e -%ole as one -ill
1. Holo1rap%i' -ill -%i'% -as not si1ne( -as %el( "ali(ate( &! properl! e,e'ute( %olo1rap%i' 'o(i'ils
%. In"ali( t!pe( -ill :2 D; %el( "ali(ate( &! a su&se$uent %olo1rap%i' 'o(i'il
i. In"ali( %olo1rap%i' -ill &e'ause of printin1 t%ereon -as %el( "ali(ate( &! a su&se$uent %olo1rap%i' 'o(i'il -ritten
on t%e &a'0 of t%e -ill
K. NY E+*EPTION: Properl! e,e'ute( 'o(i'il "ali(ates a -ill ori1inall! in"ali( for -ant of testa)entar! 'apa'it!>
un(ue influen'e> or re"o'ation &ut (oes not "ali(ate a -ill (efe'ti"el! e,e'ute( &e'ause of i)proper attestation
0. Vali( %olo1rap%i' 'o(i'il in'orporate( t%e prior -ill &! referen'e an( repu&lis%e( an( "ali(ate( t%e prior -ill a of
t%e (ate of t%e 'o(i'il> 1i"in1 effe't to t%e intention of t%e T
CONTRACTS RELATING TO ;ILLS
A. *ontra't la- applies -%en a person:
2. Enters into a = to )a0e a -ill
. Enters into a = not to re"o0e a -ill
9. Enters into a = to lea"e e"er!t%in1 to A
B. Re)e)&er t%e Re$uire)ents:
2. =no- -%o t%e parties are
. Ea'% a1rees to &e &oun( @ assent
9. T%e persons &ein1 &oun( si1n
F. *onsi(eration
C. Issues: #ut -%en t%e (o'u)ent purportin1 to &e a = reall! loo0s li0e a testa)entar! transfer / one )a! ar1ue t%at it -as reall! a
(efe'ti"el! e,e'ute( -ill :if TDs> et'.;
2. A UP* 6 /78F: Dill allo- a -ritin1 si1ne( &! (e'e(ent e"i(en'in1 t%e =E to re"o0e> )ust (o in -ritin1
. .A UP*: You 'an %a"e = to )a0e or re"o0e -ills < ?UST #E IN DRITIN.
D. #enefi'iar! )ust sue un(er 'ontra't la- an( pro"e a "ali( = e,iste(
2. On'e t%e = is &in(in1> if a part! (ies> an( t%eir -ill (oes not 'o)pl! -it% t%e => t%e -ill still )a! &e pro&ate(> an( t%e =
&enefi'iar! is entitle( to enfor'e t%e = &! %a"in1 a 'onstru'ti"e trust i)presse( for %is &enefit upon t%e estate or (e"isees of
t%e (efaultin1 part!
E. Cont$!t& to M9e ;i++: ?ost states re$uire t%e = to &e in -ritin1
2. If t%e pro)isee is not entitle( to sue for spe'ifi' perfor)an'e> t%e pro)isee is entitle( to re'ei"e t%e "alue to t%e (e'e(ent
for ser"i'es ren(ere( :in $uantu) )eruit;
. Oral = to ?a0e a Dill: spe'ifi'all! enfor'ea&le pro"i(e( t%e ter)s are pro"e( &! 'lear an( 'on"in'in1 e"i(en'e> ren(ition of
t%e ser"i'es is -%oll! refera&le to t%e => an( t%e ser"i'es are of su'% pe'uliar "alue to t%e pro)isor as not to &e esti)ate(
or 'o)pensa&le &! an! pe'uniar! stan(ar(
F. Cont$!t& to Not Re-o9e ;i++:
2. Joint ;i++: LA"aila&le in .AM one instru)ent e,e'ute( &! t-o or )ore persons as t%e -ill of &ot%> an( -%en one T (ies> t%e
instru)ent is pro&ate( as t%e ot%er TBs -ill 1CC Joint $ills are notorious litigation9breeders that should not be used at all. CC3
. M't'+ ;i++: LA"aila&le in .AM separate -ills of t-o or )ore persons t%at 'ontain si)ilar or re'ipro'al pro"isions
9. <Joint n, M't'+ ;i++> < is a ter) 'o))onl! use( &! 'ourts to (es'ri&e a Koint -ill or of )utual -ills (oes not 1i"e rise to
a presu)ption of 'ontra't
UPC B.-C5O. CONTRACTS CONCERNING SUCCESSION
2. .A: a(opte( a&ilit! to enter into = 'on'ernin1 Su''ession < -it% onl! re$uire)ent t%at it &e in -ritin1
. A = to )a0e a -ill or (e"ise> or not to re"o0e a -ill or (e"ise> or to (ie intestate> if e,e'ute( after t%e effe'ti"e (ate of t%is
Arti'le> )a! &e esta&lis%e( ONLY &!
a. Pro"isions of a -ill satin1 )aterial pro"isions of t%e =
&. E,press referen'e in a -ill to a = an( e,trinsi' e"i(en'e pro"in1 t%e ter)s of a =
'. Dritin1 si1ne( &! (e'e(ent e"i(en'in1 t%e =
9. E,e'ution of a Koint or )utual -ill (oes not 'reate a presu)ption of a = not to re"o0e t%e -ill or -ills
PRETERMITTED SPOUSE STATUTES
2. Stron1 Pu&li' Poli'! :FL; e,ists 'on'ernin1 t%e prote'tion of t%e sur"i"in1 spouse of t%e )arria1e in e,isten'e at t%e ti)e of
Pa1e 5 of F5
(eat%
. *%il(ren> as t%ir(/part! &enefi'iaries un(er t%e )utual -ills of t%eir parents> s%oul( not &e 1i"en 're(itor status un(er FL 6
499.484 -%en t%eir interests 'ontra"ene t%e interests of t%e sur"i"in1 spouse un(er t%e preter)itte( spouse statute
a. Preter)itte( Spouse Statute :of FL fro) Via ". Putna)> Fla. Sup. *t.;: sur"i"in1 spouse s%all re'ei"e a s%are in
t%e estate of t%e T e$ual in "alue to t%at -%i'% t%e sur"i"in1 spouse -oul( %a"e re'ei"e( if t%e T %a( (ie(
intestate> unless:
123 Provisions have been made for s6ouse in 6renu6tialD6ostnu6tial agreement
1'3 S6ouse is 6rovided for in the 5ill
:9; <ntention not to ma%e 6rovision for the s6ouse
&. 9r( Dist. an( ot%er Juris(i'tions %ol(: sur"i"in1 spouseBs statutor! s%are of an estate 'an &e su&or(inate( to
'lai)s of 9r( part! &enefi'iaries of pre"iousl! e,e'ute( )utual -ills
:2; DHY CTS GIVE ERD BENEF. PRIORITY OVER SURVIVING SPOUSE: THIS IS THE MAJORITY RULE
:a; Dill 'ontra't entere( into &efore t%e )arria1e (epri"es t%e (e'ease( spouse of e$uita&le title an(
pla'es it in t%e = &enefi'iar! :t%us t%e title -as not t%e (e'e(entBs to -ill to t%e spouse;
:&; Sur"i"in1 T a''epts &enefits un(er t%e 'ontra'tual -ill> an e$uita&le trust is i)presse( upon t%e propert!
in fa"or of t%e = &enefi'iaries upon TBs (eat%
:'; D%en t%e sur"i"in1 T ta0es &enefits un(er t%e 'ontra'tual -ill> t%e T &e'o)es estoppe( fro) )a0in1 a
(ifferent (isposition of t%e propert!
:(; = &enefi'iaries are entitle( to Ku(1)ent 're(itor status> t%us 1i"in1 t%e) priorit! o"er t%e ri1%ts of t%e
sur"i"in1 spouse un(er appli'a&le state pro&ate 'o(e
i; If t%ir(/part! &enefi'iar! 'lai)s (e"our an estate> t%en a sur"i"in1 spouse :re1ar(less of t%e
a)t of ti)e t%e! -ere )arrie(; -oul( onl! &e entitle( to -%ate"er -as re)ainin1
'. *ontra'ts -%i'% (is'oura1e or restrain t%e ri1%t to )arr! are VOID AS A.AINST PU#LI* POLI*Y
:2; Pu&li' poli'! surroun(in1 t%e )arria1e relations%ip also su11ests t%at t%e sur"i"in1 spouseBs 'lai) to an
ele'ti"e s%are s%oul( &e affor(e( priorit! o"er t%e 'lai)s of &enefi'iaries of a = to )a0e a -ill
CONTRACTS ;ITH PAYABLE-ON-DEATH PROVISIONS
A. .enerall!> t%e POD &enefi'iar! (oes not %a"e to sur"i"e to re'ei"e t%e &enefit
B. $ilhoit v. Peo6le"s @ife insurance Co.& '2+ A'd ++E 1Eth Cir. 2/,,3
2. Fa'ts:
a. Di(o- re'ei"e( pro'ee(s fro) a life insuran'e poli'!E 9 (a!s after re'ei"in1 t%e fun(s> s%e -rites to insuran'e
'o)pan! -it% proposal to lea"e t%e fun(s on (eposit -it% t%e insuran'e 'o)pan! :)ateriall! '%an1in1 t%e ter)s
of t%e insuran'e poli'!;
&. *t sai( t%e post/(eat% a1ree)ent -as not a insuran'e = or a supple)ental a1ree)ent to t%e poli'!
'. T%e &enefi'iar! of t%e = pre/(e'ease( t%e -i(o-E s%e t%en (e"ise( t%e fun(s to %er son
. Rule:
a. POD -(*)/!0.)#!* )! K* 0&( )!50')-> unless t%e! are pro'ee(s fro) a life insuran'e poli'!
&. Pro'ee(s of a life ins poli'! are to &e (ispose( of in a''or(an'e -it% its pro"isions> an( a &enefi'iar!> if aut%oriGe(
&! t%e poli'!> )a! (esi1nate a su''essor &enefi'iar! to ta0e on t%e (eat% of t%e pri)ar! &enefi'iar!
9. Anal!sis
a. Here> t%e a1ree)ent &et-een t%e -i(o- an( t%e insuran'e 'o)pan! -as not an insuran'e = or a supple)ental
a1ree)ent to an insuran'e => rat%er> t%e -i(o- (eposite( t%e )one! -it% t%e insuran'e 'o)pan!> -%i'%
o&li1ate( itself to pa! interest an( return t%e prin'ipal to %er on (e)an( < %o-e"er> s%e a1ree( in t%e instru)ent
t%at it -oul( onl! &e pa!a&le Hin t%e e"ent of %er (eat%I to Ro&ert .. O-ens :O-ensB %eir> T%o)as O-ens is t%e
'o/(efen(ant;
:2; Sin'e O-ens pre(e'ease( t%e -i(o-> s%e '%an1e( t%e (e"ise to t%e plaintiff Ro&ert Dil%oit / t%e 't
'on'lu(e( t%at t%is -as t%e -i(o- Dil%oitBs intention> as s%e 0ne- O-en %a( (ie(
UPC B 8-5D5: NONPROBATE TRANSFERS ON DEATH
2. Nonpro&ate transfers (o not li)it ri1%ts of 're(itors
. ?one! or &enefits (ue to t%e (e'e(ent &efore (eat% )ust &e pai( after t%e (e'e(entBs (eat% to a person -%o t%e (e'e(ent
(esi1nates in t%e instru)entE in'lu(es -ills> e,e'ute( &efore@sa)e ti)e as t%e instru)ent
9. Part! t%at is su&Ke't of t%e instru)ent passes to t%e person (esi1nate( &! t%e (e'e(entE in'lu(es -ills> e,e'ute(
&efore@sa)e ti)e as t%e instru)ent
.. CC <f no 6rovision 6ermitting insured to change beneficiary is retained in the instrument& PC is silent on 5hether or not the
beneficiary may be changed by 5ill
D. DIVOR*E: #enefit un(er a -ill is re"o0e(> %o-e"er> (esi1nations -it%in a life insuran'e poli'! sta! in effe't
T"#e& o% non#$o*te t$n&%e$&:
2. insuran'e poli'ies> 'ontra't for e)plo!)ent> &on(> )ort1a1e> pro)issor! note> or un'ertifi'ate( se'urit!> a''ount
a1ree)ent> 'usto(ial a1ree)ent> an( (eposit a1ree)ent> 'o)pensation plan> pension plan> in(i"i(ual retire)ent plan> an(
e)plo!ee &enefit plan> trust> 'on"e!an'e> (ee( of 1ift> )arital propert! a1ree)ent> ot%er -ritten instru)ents
'. Deat% &enefi'iaries )a! &e (esi1nate( on U.S. sa"in1s &on(s> pension an( profit/s%arin1 plans> =eo1% plans> F82:0; plans
Pa1e 4 of F5
an( IRAs
5676 Uni%o$3 T$n&%e$ on Det) @TODA Re:i&t$tion A!t:
a. Aut%oriGes P. O. D. (esi1nations for se'urities after &ein1 re1istere( on a transfer on (eaf for)
b. Deat% of t%e #enefi'iar!: E+TIN.UISHES THEIR A#ILITY TO .ET PAID < no TOD &enefits transfer
"OOK V. EQUITABLE LI%E ASSURAN"E SO"IET+, 428 N.E.2D 11 (1981)
2. Pro'e(ural Posture:
a. Trial 'ourt 1rante( su))ar! Ku(1)ent fa"or of Doris J. *oo0 in an Interplea(er a'tion &rou1%t &! T%e E$uita&le
Life Insuran'e So'iet! of t%e Unite( States
&. ?ar1aret *oo0> A()inistratri,> an( Daniel J. *oo0 appeale( t%e su))ar! Ku(1)ent
:2; ?ar1aret is t%e (e'e(entBs se'on( -ife> Daniel is t%e (e'e(entBs son
. Rule: CThis case has become the maFority rule.
a. ?aKorit! Rule: An atte)pt to '%an1e a &enefi'iar! of a life insuran'e poli'! -it%out )ore is ineffe'tual
&. .eneral Rule :In(iana;: E,'eptions to t%e 1eneral rule t%at stri't 'o)plian'e -it% poli'! re$uire)ents is ne'essar!
to effe't a '%an1e of &enefi'iar!
:2; If so'iet! -ai"es re$uire)ents an( 1rants a re$uest of t%e insure( to '%an1e t%e &enefi'iar! an( t%ereafter
issues a ne- 'ertifi'ate to insure(> t%e ori1inal &enefi'iar! %as no 'lai)
:; If it is &e!on( t%e po-er of t%e insure( to 'o)pl! literall! -it% t%e re1ulations < a 't of e$uit! -ill treat t%e
'%an1e as %a"in1 &een le1all! )a(e
:9; If insure( %a( (one e"er!t%in1 in %is po-er to '%an1e t%e &enefi'iar! < &efore ne- 'ertifi'ate issue(> insure(
(ies < 't of e$uit! )a! follo- insure(Bs intent
'. Pu&li' Poli'! re$uires t%at t%e insurer> insure(> &enefi'iar! ali0e s%oul( &e a&le to rel! on t%e 'ertaint! t%at poli'!
pro"isions pertainin1 to t%e na)in1 an( '%an1in1 of &enefi'iaries -ill 'ontrol e,'ept in e,tre)e situations
(. HE$uit! ai(s t%e "i1ilant> not t%ose -%o slu)&er on t%eir ri1%ts.I
MUTIPLE-PARTY BAN0 ACCOUNTS
TYPES OF BAN0 ACCOUNTS:
5A Joint an( sur"i"or a''ounts> ; pa!a&le on (eat% a''ount> 9; a1en'! a''ount L#UT NO A.EN*Y A**OUNTS IN
.AM> F; sa"in1s a''ount :Totten; trust
2. *an )a0e a testa)entar! (isposition -it%out a -ill :e,'ept for a1en'ies &e'ause t%e (isposition 'eases upon (eat% of
testator;
SAVING ACCOUNT TRUSTS = TOTTEN TRUSTS:
9; Not usuall! a"aila&le R &an0s for '%e'0in1 a''ts> an( a''epte( in a )aKorit! of Kuris(i'tions:
a. ! 6laces G on de6osit in savings account H! as trustee for AI 5ith right to revo%e the trust by 5ithdra5ing the
funds during his lifetime& thereby allo5ing A to only be 6aid u6on death of !. A becomes a P!D beneficiary of the
trust
123 Cts find it to be nontestamentary because it is considered a HtentativeI revocable trust
1'3 Beneficiary designations for Totten trusts may be revo%ed by 5ill and a ne5 beneficiary named
Totten T$'&t& $e A*o+i&)e, in t)e U#!
123 E,trinsi' e"i(en'e is a()issi&le to s%o- t%at a Koint a''ount -as opene( solel! for t%e 'on"enien'e of t%e
(epositor
). Det) o% Bene%i!i$" to POD Bn9 A!!o'nt: A#OLISHES THE #ENEFI*IARYBS RI.HTS < !ou (ie < !our estate (oes
not 1et t%e propert!
a. Bene%i!i$" o% t)e POD Bn9 A!!o'nt !nnot *e !)n:e, *" ;i++ @&in!e UPC i& &i+ent on t)i& i&&'eA
B. O#tion&:
2. Eit%er part! )a! (ra- )one! a''ounts> sur"i"or o-ns &alan'e :Koint tenan'! a''ounts;
. One part! )a! not -it%(ra- fro) t%e a''ount (urin1 life> &ut entitle( to t%e &alan'e upon ot%er part!Bs (eat% :POD A''t
(is1uise( as a Koint a''t;
9. One part! )a! (ra- on t%e a''ount &ut %as no ri1%ts to t%e a''ount after t%e ot%er part!Bs (eat% :an a1en'! a''ount
(is1uise( as a Koint a''ount;
a. If it is (eter)ine( t%at t%e intent -as for an a1en'! a''ount> t%e sur"i"or is not entitle( to t%e pro'ee(s in t%e
a''ount &e'ause t%e! &elon1 to t%e (epositorBs estate
C. B+o!9*'&te$ ;i++&:
2. Onl! in 'ases of (i"or'e -oul( pro"isions of UP* )o(if! POD (esi1nations
%RANKLIN V. ANNA NATIONAL BANK O% ANNA, 14 ILL. APP. 3D 533 (198=)
2. Fran0lin -as an ai( of t%e (e'e(ent> -%o %a( a((e( Fran0lin to %is &an0 a''ount so t%at s%e )a! assist %i) in a''essin1
t%e fun(s s%oul( %e e"er &e in t%e situation -%ere %e 'oul( not a''ess t%e fun(s personall!
. #en'% trial a-ar(e( t%e re)ain(er of t%e a''ount to Fran0lin> it -as appeale( t-i'e
9. #a'0 of si1nature 'ar( state( t%at all fun(s (eposite( -ere o-ne( &! t%e si1natories as Koint tenants -it% ri1%t of
sur"i"ors%ip
F. T%is 'ourt re"erse( t%e rulin1 in fa"or of Fran0lin &e'ause:
Pa1e C of F5
a. S%e (i( not> at an! ti)e t%e! -ere Koint a''ount %ol(ers> e,er'ise 'ontrol o"er t%e fun(s of t%e a''ount
&. E"en t%ou1% (e'e(ent %a( (onati"e intent in %is 'o))ent t%at %e -ante( %er to %a"e t%e re)ain(er fro) t%e
a''ount> it is ineffe'tual &e'ause it -as not a (onati"e transfer (urin1 %is lifeti)e < an! (onati"e intent t%at ta0es
pla'e after (eat% of t%e (e'e(ent -oul( re$uire testa)entar! transfer unless it falls un(er t%e e,'eption :as in a
POD =;> -%i'% t%is a''ount -oul( %a"e (one if t%e testator an( Fran0lin %a( inten(e( it to &e a true Koint a''ount
an( not an a1en'! a''ount
,. C Some states hold that Foint ban% accounts conclusively establish a right of survivorshi6
JOINT TENANCIES
A. Sur"i"or o-ns t%e propert! a&solutel!> free( fro) an! parti'ipation &! t%e (e'e(ent
2. De'e(entBs interest "anis%es at (eat%
. No pro&ate is ne'essar! &e'ause not%in1 passes to t%e sur"i"or at (eat%
9. =e! features:
a. Joint tenants enKo! e$ual interests upon 'reation
:2; T%e transfer in t%e ot%er person is irre"o'a&le an( 'annot &e 'an'ele( &! t%e ot%er Koint tenant
JOINT TENANTS CANNOT DEVISE THEIR SHARE OF THE PROPERTY IN A ;ILL
:2; To (o t%is t%e! -oul( %a"e to se"er t%e tenan'! an( 'on"ert it into a tenan'! in 'o))on
'. *re(itors of Koint tenants )ust seiGe t%e Koint tenantBs interest during life &e'ause R (eat% t%e Koint tenantBs
interests "anis% an( t%ere is not%in1 for t%e 're(itor to rea'%
REVOCABLE TRUSTS
A. Re"o'a&le Inter Vi"os Trust:
2. Dee, o% t$'&t in -%i'% t%e settlor transfers le1al title to propert! to anot%er person as trustee pursuant to a -ritin1
a. Settlor retains t%e po-er to re"o0e> alter> or a)en( t%e trust
&. Settlor %as ri1%t to trust in'o)e (urin1 life
'. Upon settlorBs (eat%> t%e trustBs assets are (istri&ute( to or %el( in furt%er trust of ot%er &enefi'iaries
(. Settlor )a! reser"e an in'o)e interest fro) t%e trust an( testa)entar! po-er of appoint)ent
. Re-o!*+e De!+$tion o% T$'&t < see)s too si)ilar to a -ill &e'ause t%e settlor (e'lares %i)self trustee for t%e &enefit of
%i)self (urin1 lifeti)e -it% t%e re)ain(er to pass to ot%ers at %is (eat%
%ARKAS V. >ILLIA<S, 5 ILL. 2D 417 (1955)
INTER VIVOS TRUSTS
;)en C$ete,
At ti)e re'or(e( sin'e t%e a't of (e'larin1 t%e intent transfers an interest in anot%er person
F. ISSUE: D%et%er t%e trust instru)ents 'reate( a "ali( inter "i"os trust un(er t%e follo-in1 'onsi(erations:
a. D%et%er upon e,e'ution> Dillia)s a'$uire( an interest in t%e su&Ke't )atter of t%e trusts
&. D%et%er Far0as> as settlor/trustee retaine( 'ontrol o"er t%e su&Ke't )atter of t%e trusts as to ren(er sai( trust
instru)ents atte)pte( testa)entar! (ispositions
7. If t%e trusts (i( not pass an interest to Dillia)s &efore Far0asB (eat%> t%en t%e! -oul( %a"e &een testa)entar! transfers t%at
(i( not 'o)pl! -it% t%e statute of -ills> t%us t%e! -oul( %a"e &een in"ali(
a. T%is 't sai( Dillia)s (i( %a"e an interest &efore Far0asB (eat% &e'ause Far0as -as set up as Dillia)sB trustee <
Dillia)s as t%e a&solute o-ner %a( t%e po-er to (ispose of %is propert! %o-e"er %e -is%e(
:2; #e'ause Far0as )a(e %i)self a trustee> %e &e'a)e a fi(u'iar! an( t%en Dillia)s %a( t%e ri1%t to assert an!
le1al 'lai)s a1ainst Far0as
:; Far0as 1a"e up po-er to )o(if! t%e instru)ent )a0in1 t%e trust> so %e (oes not %a"e 'o)plete 'ontrol < %e
-oul( %a"e to 'o)pl! 'o)pletel! -it% t%e instru)ent to %a"e 'o)plete 'ontrol
&. Also> e"en t%ou1% t%e trust -oul( %a"e &e'o)e re"o0e( upon Dillia)sB (eat%> it (i( not )a0e it an e,pe'tan'!> it
onl! )a(e 'ertain e"ents 'ontin1en'ies to t%e interests of t%e &enefi'iaries
'. Far0as )anifeste( %is intention in a sole)n an( for)al )anner &! ensurin1 t%at t%e 'ertifi'ates -ere issue( for
Dillia)s
5. RULE: Retention &! t%e settlor of t%e po-er to re"o0e e"en -%en 'ouple( -it% t%e reser"ation of a life interest in t%e trust
propert! (oes not ren(er t%e trust inoperati"e for -ant of e,e'ution as a -ill
a. D%en a part! is a trustee> t%e! o-n le1al title
&. D%en a part! o-ns a life estate -it% a re)ain(er> ea'% o-ns e$uita&le title
4. Transfer %appens at t%e ti)e t%e intent is put (o-n on paper < -%en t%e trust is 'reate(> t%e re)ain(er is transferre( at t%at
ti)e> so t%e 1rantor is not retainin1 an!t%in1 sin'e t%e ri1%t to t%e re)ain(er %as passe(
a. Ho-e"er> a part! 'annot )a0e a transfer into a trust for %is o-n sole &enefit if t%at is t%e 'ase> t%e 'ourt -oul( not
re'o1niGe it properl! as a trust
C. GA: All REVO*A#LE TRUSTS )ust &e in -ritin1
a. *reates issues -it% -%i'% la- -oul( appl! < t%e la-s of trusts> 'ontra'ts> or -illsZ Pro&a&l! -ills if t%ere is a
'onfli't an( t%e instru)ent appears to a't as a -ill su&stitute
Pa1e 3 of F5
TRUSTS GENERALLY:
2. T$'&t: a )ana1e)ent relation -%ere&! t%e trustee )ana1es propert! for t%e &enefit of one or )ore &enefi'iaries
a. Trustee %ol(s le1al title :t%is is 'onsi(ere( He$uita&le titleI; to t%e propert!
:2; *an sell it an( repla'e it -it% propert! )ore (esira&le
:; O-es fi(u'iar! an( le1al (ut! to &enefi'iaries :lo!alt! an( pru(en'e in finan'ial in"est)ents; < &rea'% of
(ut! )a0es trustee personall! lia&le
&. Ri1%ts a1ainst t%e trustee are enfor'e( in a 'ourt of e$uit!
'. Trustee )a! &e one of t%e &enefi'iaries of t%e trust
(. Trustee *ANNOT &e t%e ONLY &enefi'iar! of t%e trust &e'ause t%e e$uita&le an( le1al titles -ill t%en )er1e>
lea"in1 one person -it% a&solute le1al title
IN RE ESTATE AND TRUST O% PILA%AS, 172 ARIB. 27 (1992)
LOST TRUST INSTRUMENTS
*o))on La- presu)es t%at a lost -ill is an a't of re"o'ation
D%en -ill -as last seen -it% T
Trusts are t%e sa)e
*reation of a trust in"ol"es present transfer of propert! interests in t%e trust 'orpus to t%e #s
Interest in a trust )a! not &e )o(ifie( in an! -a! ot%er t%an (i'tate( &! trust instru)ent < trust instru)ent 'ontrols
Restate)ent of Trusts 6998:; < re"o'a&le onl! if t%e settlor e,pressl! reser"es a po-er to re"o0eE ter)s of t%e trust stri'tl! (efine
an( li)it t%e reser"e( po-er of re"o'ation
Statute of Dills (oes not appl! to trusts
If Settlor retains a ri1%t to re"o0e t%e trust &! inter "i"os transa'tion < %e 'annot re"o0e t%e trust &! Dill
STATE STREET BANK C TRUST "O. V. REISER, 7 <ASS. APP. "T. =33 (1979)
CREDITORS CAN REACH ASSETS ;ITHIN REVOCABLE TRUST
HOLDIN.: D%ere a person pla'es propert! in trust an( reser"es t%e ri1%t to a)en( an( re"o0e> or to (ire't (isposition of prin'ipal
an( in'o)e> t%e settlorBs 're(itors )a!> follo-in1 t%e settlorBs (eat%> rea'% in satisfa'tion of t%e settlorBs (e&ts to t%e) to t%e e,tent
not satisfie( &! t%e settlorBs estate> t%ose assets o-ne( &! t%e trust o"er -%i'% t%e settlor %a( su'% 'ontrol at t%e ti)e of t%is (eat% as
-oul( %a"e ena&le( t%e settlor to use t%e trust assets for %is o-n &enefit
An! assets t%at t%e settlor %a( a''ess to> up to t%e ti)e of %is (eat%> are su&Ke't to t%e rea'% of t%e 're(itors
Assets t%at t%e settlor (i( not %a"e a''ess to or %a"e 'ontrol of are not su&Ke't to t%e rea'% of 're(itors
E"en t%ou1%t t%e T 'reate( a -ill in -%i'% %is 're(itors -oul( &e pai(> t%e intent t%at 're(itors &e pai( 'annot &e interprete( into a
trust instru)ent> sin'e t%e )et%o( of (istri&utin1 assets of t%e t-o instru)ents is (ifferent < one transfers so)e ri1%ts inter "i"os an(
anot%er at ti)e of (eat%
POUR-OVER ;ILLS
2. D%en -ills are -ritten to pour/o"er assets not (istri&ute( &! -ills into a trust
. Ho- to "ali(ate a Pour/o"er Dill
a. In!o$#o$tion *" Re%e$en!e: Drite t%e trust instru)ent first an( t%en t%e -ill
:2; If t%e trust is in e,isten'e first> t%en &! t%e (o'trine of in'orporation> if t%e -ill states t%at t%e resi(ue of t%e
estate s%oul( 1o into t%e trust> t%en t%is is O=
:; #UT < if t%e trust is later a)en(e(> t%en t%e in'orporation is not 1oo( as to t%e a)en()ent / it is a
testa)entar! 1ift not (one -it% t%e testa)entar! for)alities> so it is an invalid testamentary dis6osition
:a; It -ill &e (ispose( of as t%e instru)ent stoo( at t%e ti)e t%e -ill -as -ritten> an( not as t%e a)en(e(
trust states < or if t%is -oul( not effe'tuate t%e intent of T> t%en t%ose assets -oul( pass usin1 t%e
intesta'! statutes
&. In(epen(ent Si1nifi'an'e: -ill )a! (ispose of propert! &! referrin1 to so)e a't -it% separate si1nifi'an'e apart
fro) (isposin1 of pro&ate assets
:2; Trust instru)ent (oes not %a"e to &e in e,isten'e -%en t%e -ill is e,e'ute(> &ut trust )ust %a"e its o-n
assets &efore T (ies
:; Un(er In(epen(ent si1nifi'an'e> a trust ?UST %a"e so)e assets in it &efore t%e T (ies> -%i'% t%e trust -ill
(ispose of
UPC B .-C55H 566D F UNIFORM TESTAMENTARY ADDITIONS TO TRUSTS ACT
2. Essentiall!> t%is is in'orporation &! referen'e> -it%out t%e re$uire)ent t%at t%e trust &e in e,isten'e at t%e ti)e t%e -ill is
e,e'ute( :e.1.> Hto a trust at First National #an0 as trustee> -%i'% I -ill e,e'uteI;
. Pour/o"er -ills t%at 'reate trusts effe'ti"e at t%e ti)e of TBs (eat%> is treate( as an inter "i"os trust :one 'o)in1 into
e,isten'e (urin1 TBs life;
"L+<ER V. <A+O, 473 N.E.2D 184
EFFECT OF DIVORCE ON POUR-OVER ;ILLS INTO A TRUST
If an asset -as part of a trust fun(e( &! a pour/o"er -ill> if t%e -ill is re"o0e( &! (i"or'e> t%e assets t%at 1o into t%e trust -ill not fail
Pa1e 98 of F5
sin'e t%e )et%o( use( to '%an1e a trust is 1o"erne( &! t%e trust instru)ent -%ile interests 'reate( &! -ills are 1o"erne( &! statute
Inter "i"os trust -%i'% -as e,e'ute( 'onte)poraneousl! -it% t%e -ill -as "ali( (espite it (i( not re'ei"e fun(in1 until after (eat%
LAFFIR?ED HEREM
SA?E IN .A < allo-e( to %a"e an unfun(e( trustE )a! &e a)en(e( after 'reationE .A %as UTATA
Pour/o"er (e"ises (o not "iolate t%e statute of -ills (espite t%e TBs a&ilit! to a)en( t%e trust an( t%ere&! '%an1e (isposition of
propert! at %is (eat% -it%out 'o)pl!in1 -it% t%e statuteBs for)alities
A)en()ent of a trust is effe'ti"e: E$uita&le (o'trine t%at su&se$uent 03.* #, )!-(8(!-(!. *)/!),)30!3( (o not re$uire
attestation un(er t%e Statute of Dills
Trust res onl! %as to &e no)inal :or non/e,istent is o0 in so)e states; to &e "ali( if its 'reation is fro) an a't of in(epen(ent
si1nifi'an'e
*t )a! see a pour/o"er into a trust as a DILL SU#STITUTE an( (eter)ine t%at -ill statutes appl!
D%en use of a trust is to ta0e a("anta1e of a )arital (e(u'tion> if (i"or'e < t%at trustBs purpose is frustrate( :purpose is le1all!
i)possi&le;
Relati"es of t%e T -ill not usuall! ta0e < &ut %ere T (i( not %a"e nie'es an( nep%e-s an( un(er t%e plain )eanin1 rule> if t%ose
relati"es are liste(> t%e 't )a! see t%e intent to transfer
A3*i:'itie& o% ;)o T9e& F ()en !+&& n3e, *'t not in,i-i,'+&
.i"en a latent a)&i1uit!> e,trinsi' e"i(en'e 'an 'o)e in an( t%e! t%en sa! t%e nie'es an( nep%e-s 'an 'o)e in &e'ause t%e
(e'e(ent ne"er %a( an! &rot%ers an( sisters < so &! &loo( s%e 'oul( NEVER %a"e an! nie'es an( nep%e-s < t%is -as t%e a)&i1uit!
< -%! -oul( s%e e"er 'reate a (e"ise to su'% people if s%e (i(nBt )ean t%ose people :%a( s%e na)e( t%e) e,pli'itl!> t%en it -oul( &e
re"o0e( &e'ause of t%e Heffe't of (i"or'eI statutes;
TYPES OF TRUSTS
UNFUNDED LIFE INSURANCE TRUSTS:
a. Onl! %as t%e asset of t%e pro'ee(s of t%e life insuran'e poli'!
&. No ne- assets a((e( to t%e trust
'. Res is t%e 'ontin1ent ri1%t to re'ei"e t%e pro'ee(s of t%e poli'!
(. Has in(epen(ent si1nifi'an'e &e'ause it (isposes of non pro&ate assets
e. Inter "i"os Trust: 'reate( &! 'o)&inin1 an unfun(e( life insuran'e trust -it% a pour/o"er -ill (e"isin1 pro&ate
assets to t%e trust
TESTAMENTARY TRUST:
a. *reate a trust in a -ill an( (esi1nate as t%e &enefi'iar! of t%e insuran'e pro'ee(s Ht%e trustee na)e( in )! -illI
&. Pro'ee(s are pa!a&le to t%e trustee na)e( in t%e -ill an( not t%e e,e'utor> so t%e assets -ill not 1o t%rou1%
pro&ate
9. Insuran'e pro'ee(s pa!a&le to t%e Hestate of t%e insure(I an( t%e pro'ee(s 1o to t%e e,e'utor -%o -oul( (istri&ute t%e)
a''or(in1 to a -ill Kust as an! ot%er propert!> treate( as a pro&ate asset
FUNDED INTER VIVOS TRUSTS:
a. Ha"e as its assets t%e pro'ee(s of insuran'e poli'ies
&. Has in(epen(ent si1nifi'an'e &e'ause it (isposes of t%e assets transferre( to t%e trust (urin1 life
7. UP* 6/C8F: Di"or'e Re"o0es Dispositions in Fa"or of t%e Di"or'e( Spouse as -ell as an! pro"isions for a relati"e of t%e
(i"or'e( spouse
USE OF REVOCABLE TRUST IN ESTATE PLANNING:
*an operate )u'% li0e a -ill -it%out pro&ate
2. De'laration of Trust:
a. *reates a re"o'a&le trust
&. Settlor &e'o)es t%e trustee of t%e trust propert!
'. A su''essi"e trustee s%oul( &e na)e( to ta0e o"er trustees%ip upon t%e settlorBs (eat% or in'o)peten'!
(. If t%e trust is 1oin1 to en( -%en settlor (ies> t%en t%e &enefi'iar! s%oul( &e na)e( as t%e su''essor trustee
:2; Upon settlorBs (eat%> t%e su''essor trustee auto)ati'all! ta0es o"er> -it%out a 't or(er an( (istri&utes t%e
assets of t%e trust to t%e trust &enefi'iaries
. Dee( of Trust:
a. *an 'reate a re"o'a&le trust
&. A t%ir(/part! 'an &e na)e( as trustee
'. Settlor 'an also &e 'o/trustee if (esire(
(. *an &e eit%er fun(e( or unfun(e(
9. Ho- it (istri&utes:
a. *an 'all for asset (istri&ution R settlorBs (eat%
&. *an pro"i(e as t%e )ain "e%i'le for t%e (isposition of t%e settlorBs estate
'. Pro&ate assets )a! pour o"er into t%e trust to &rin1 a&out unifor) (istri&ution of settlorBs assets
(. ?a! &e a)en(e(
Pa1e 92 of F5
0. *onse$uen'es Durin1 Life of Settlor L&e a-are of t%ese for t%e e,a) &ut t%e! are Kust &asi' 'on'epts to &e a-are ofM
2. Propert! ?ana1e)ent &! Fi(u'iar!
. =eepin1 title 'lear
9. In'o)e an( 1ift ta,es: T%ere are no fe(eral ta, a("anta1es in 'reatin1 a re"o'a&le trust
F. Dealin1 -it% In'o)peten'!
Con&e2'en!e& t Det) o$ Sett+o$
A"oi(an'e of Pro&ateE Kuris(i'tional )attersE .A is '%eap> $ui'0> an( relati"el! fle,i&le
2. *osts
. Dela!s
9. *re(itors
F. P'*+i!it": -ills are open to t%e pu&li'> UTATA inter "i"os trusts are pri"ate an( )ore fle,i&le
7. An!i++$" P$o*te: a"oi( real propert! pro&ate -%i'% re$uires t%at t%e real propert! 1o t%rou1% pro&ate in t%e Kuris(i'tion
-%ere t%e real propert! is lo'ate(
5. A"oi(in1 restri'tions prote'tin1 fa)il! )e)&ers
4. A"oi(in1 restri'tions on testa)entar! trusts
C. *%oosin1 t%e la- of anot%er Kuris(i'tion to 1o"ern
3. La'0 of 'ertaint! in t%e la-
28. A"oi(in1 -ill 'ontests
22. Estate Ta,ation
2. *ontrollin1 sur"i"in1 spouseBs (isposition
29. *usto(ial Trusts
PLANNING FOR INCAPACITY
DURABLE PO;ER OF ATTORNEY
2. *ontinues t%rou1%out t%e in'apa'it! of t%e prin'ipal until t%e prin'ipal (ies :or(inar! po-er of attorne! ter)inates at
in'apa'it! of t%e prin'ipal;
a. Hol(er of t%e DPOA *ANNOT )a0e transfers after (eat% of t%e T an( DOES NOT AVOID PRO#ATE
:2; Trust 'ontinues after (eat%
:; Transfers propert! -it%out pro&ate
:9; Trustee )a! settle issues $ui'0l! -it%out pro&ate 'ourt inter"ention
&. If t%e a1ent (ies> t%e T %as to appoint a su''essor / &ut if t%e! are (ea(> t%e! 'annot (o t%at
:2; If a trustee (ies> t%en t%e 'ourt -ill appoint a ne- representati"e su''essor trustee
'. Trustee %as le1al title
:2; Retains all t%e po-ers reser"e( &! t%e o-ner
:; *an sell an( rein"est t%e trust propert!
. *ontrolle( &! t%e la- of a1en'!E &ut t%e rule t%at (eat% or in'apa'it! ter)inates an a1en'! (oes not appl! in 'ases of
Durable Po-er of Attorne!
9. A 'o)petent prin'ipal 'an ter)inate t%e Dura&le POA :Po-er of Attorne!; or t%e a1en'! at an! ti)e
F. ?ust &e 'reate( in -ritin1 < in so)e Kuris(i'tions t%e! )a! also nee( to &e notariGe(
FINANCIAL DURABLE PO;ER OF ATTORNEY
2. ?a! aut%oriGe an a1ent to perfor) "irtuall! an! a't -it% respe't to t%e prin'ipalBs propert! t%at t%e prin'ipal 'oul( perfor)
. T%e trust o)itte( pro"isions (es'ri&in1 -%at to (o
9. .A 628/5/2F2: S%oul( al-a!s -rite in < if a trust is in e,isten'e < to t%e -ill t%e (ura&le po-er of attorne!
a. *an (o t%in1s t%at allo- a POA to %a"e s-eepin1 po-ers
DIRECTIVES REGARDING HEALTH CARE AND DISPOSITION OF THE BODY:
La- for %ealt% 'are (ire'torsE 1oo( to pro"i(e t%is ser"i'e to 'lients
2. Li-in: ;i++&: as a )atter of pu&li' poli'!> it is a 'onstitutional poli'! to allo- people to 'ontrol t%eir o-n &o(!> -%i'% in'lu(es
refusal of )e(i'al 'are> e"en if t%e failure to ta0e it 'auses (eat%
a. ?u'% easier to re"o0e t%an -ills < person )a! easil! re"o0e &e'ause it is onl! operati"e (urin1 t%e situation
un(er -%i'% it is ne'essar!
&. Trustee po-ers are enu)erate( -it%in (e'a(es of la- an( are &etter/(e"elope(
. D'$*+e Po(e$ o% Atto$ne" %o$ He+t) C$e:
a. *t -ill loo0 at -%et%er t%e person -as 'o)petent to (o t%e POA at t%e ti)e t%e 'reate( it < $uestion of fa't for
Kur!
&. .A 6 92/95/2 < a1en'!
9. Di&#o&ition o% t)e Bo,":
CONSTRUCTION OF ;ILLS
A. .A ST 679/F/75: :see p. F5 of supple)ent; *onstru'tion of DillsE Parol E"i(en'e
Pa1e 9 of F5
AMBIGUITIES
D%et%er t%ere is an a)&i1uit! or not often (epen(s upon -%o is rea(in1 t%e -ill
E2'i-o!tion
D%ere a (es'ription fits t-o or )ore e,ternal o&Ke'ts e$uall! -ell :Hto )! nie'e Ali'iaI -%en t%ere are t-o nie'es na)e( Ali'ia;
Ptent A3*i:'it"
D%en !ou loo0 R it> !ou 0no- so)et%in1 is -ron1 < so)et%in1 te'%ni'all! 'anBt &e (one
e.1.> A o-ns lan(> %as 9 (au1%ters> as0s to (i"i(e e$uall! &! 1i"in1 ea'% (au1%ter %alf :patent a)&i1uit! &e'ause !ou 'anBt 1i"e 9
%al"es;
Ltent A3*i:'it"
Not o&"iousl! apparent on its fa'e &ut appears -%en t%e ter)s of t%e -ill are applie( to TBs propert! or (esi1nate( &enefi'iaries Lt%e
?a%one! Dill < -%en !ou rea( it> !ou un(erstan( -%at it inten(s> &ut in t%e pro'ess of t%e appli'ation of t%e Dill to t%e situation> an(
it 'anBt &e applie(> t%en -e %a"e a latent a)&i1uit!M
Mi&,e&!$i#tion o% Pe$&on o$ P$o#e$t"
?ere false (es'ription (oes not )a0e t%e instru)ent inoperati"e
Pe$&on+ U&:e E/!e#tion: if e,trinsi' e"i(en'e s%o-s t%at T al-a!s referre( to so)eone in an i(ios!n'rati' )anner> an( use(
t%at )anner of (esription in TBs -ill> t%en e"i(en'e is a()issi&le to s%o- %o- T )eant so)eone ot%er t%an t%e literal person
na)e( in t%e -ill
Attorne!s are not lia&le un(er )alpra'ti'e t%eor! -%en attorne! (rafts an a)&i1uous (o'u)ent
ADMISSION OF E4TRINSIC EVIDENCE
Inte$#$ettion o% ;i++&
If no a)&i1uit!> t%en use #+in 3enin: $'+e
Plain )eanin1 is t%e )aKorit!
A -ill> if e,e'ute( properl! -ill &e 'onsi(ere( t%e final e,pression of t%e TBs intent for t%eir estate
No Parol@e,trinsi' e"i(en'e allo-e( to 1lean )eanin1 or purpose of t%e -ill if no a)&i1uities are present
It is onl! -%ere testa)entar! lan1ua1e is not 'lear in its appli'ation to fa'ts t%at e,trinsi' e"i(en'e -ill &e intro(u'e( to Has
to t%e 'ir'u)stan'es un(er -%i'% T use( t%at lan1ua1e in or(er to t%ro- li1%t upon its )eanin1I
IN GA: Parol e"i(en'e is allo-e( to e,plain all latent or patent a)&i1uities
<AHONE+ V. ;RAIN;ER, 18= N.E.8= (1933)
Onl! -%en testa)entar! lan1ua1e is a)&i1uous in its appli'ation> t%en use parol e"i(en'e
If no $uestion as to t%e propert! or t%e inten(e( &enefi'iar! t%en no roo) for e,trinsi' e"i(en'e
Pe$&on+ U&:e E/!e#tion
T al-a!s referre( to a person in an i(ios!n'rati' )anner> :pet na)e> ni'0na)e; e"i(en'e is a()issi&le to s%o- t%at T )eant
so)eone else ot%er t%an t%e person -it% t%at real na)e
%LE<IN; V. <ORRISON, 72 N.E. 499
D%en a -ill )a(e -it% intent to (efrau( an( 'reates an a)&i1uit!
If a)&i1uit! (ue to 'onstru'tion> t%en if not a)&i1uous on its fa'e> t%en -ill &e pro&ate(
If a)&i1uit! (ue to e,e'ution < t%e -ill fails &e'ause not e,e'ute( properl!
D%en -ill )a(e for ille1al purpose Q in"ali( :in"ali( to )a0e a -ill to in(u'e a -o)an to %a"e se,;
Do)an )a! ar1ue estoppel &@' in(u'e(
ESTATE O% RUSSELL, 444 P.2D 353
;ILLS FOR PETS @THE DOG ;ILLA
If (o1 pre(e'eases person entruste( to 'are for t%e (o1> t%e purpose of t%e resi(uar! interest is frustrate(
Latent a)&i1uit! )a! e,ist if resi(uar! left to a (o1 &@' (o1s not part of pro&ate 'o(e
If t%e (o1Bs portion of t%e resi(ue fails &@' (o1 Q (ea(> t%en it 1oes into intestate portion
<No $e&i,'e o% Re&i,'e> Co33on +( $'+e
If a 1ift in resi(uar! fails> it 1oes into intesta'! an( not (i"i(e( up a)on1 t%e ot%er ta0ers of t%e resi(uar!
Co$$e!tin: Mi&t9e&
ERI"KSON V. ERI"KSON, 71= A.2D 92
S!$i-ene$J& E$$o$
If a s'ri"eneras error %as misled t%e testator into e,e'utin1 a -ill on t%e &elief t%at it -ill &e "ali( not-it%stan(in1 t%e testatoras
su&se$uent )arria1e> e,trinsi' e"i(en'e of t%at error is a()issi&le to esta&lis% t%e intent of t%e testator t%at %is or %er -ill &e "ali(
not-it%stan(in1 t%e su&se$uent )arria1e :&! a &ur(en of 'lear an( 'on"in'in1 e"i(en'eI
DonBt use lan1ua1e li0e Hne"erI &ut use &ur(en i)posin1 lan1ua1e> su'% as H'lear an( 'on"in'in1 e"i(en'eI
I&&'e: Di( a -ill pro"i(e for 'ontin1en'! of a su&se$uent )arria1e < (eter)ine it &! 2; Lan1ua1e of Dill itself> ; -it%out resort
to e,trinsi' e"i(en'e of t%e TBs intent
Do'trine of Pro&a&le Intent: :NJ LAD; -%i'% allo-s a 'ontin1en'! for -%i'% no pro"ision -as )a(e in -ill> 't -ill loo0R
Pa1e 99 of F5
fa)il! 'ir'u)stan'es an( t%e plan set fort% in t%e -ill
Con&t$'!tion o% ;i++& @GA ST CO-O-CCA
*t )a! transpose senten'es> 'lauses> 'onKun'tions an( t%e li0e -%en a senten'e> et'.> on its fa'e is unintelli1i&le or inopera&le in
'onte,t
E&!)et: Re"ersion of propert! :esp. real propert!; to t%e state upon t%e (eat% of an o-ner -%o %as neit%er a -ill nor an! le1al %eirs
Donti-e Do!'3ent& L(: alt%ou1% it )a! &e t%e pra'ti'e of = la- to 'orre't )ista0es> it is NOT ALLODED in Donati"e Do'u)ent
La-
DEATH OF BENEFICIARY BEFORE TESTATOR
LAPSED DEVISEES
De"ise Fails -%en #enefi'iar! Dies &efore T> 'orre'te( &! statute in )an! Kuris(i'tions &! Anti/lapse StatutesE in the absence of ambiguity>
a -ill )ust &e 'onstrue( &ase( on t%e e,press lan1ua1e use(
2. Co33on L( R'+e& o% L#&e Pt)i& i& no +on:e$ %o++o(e,Q: sa!s follo- t%e plain )eanin1 of t%e -ill> an( !ou %a"e to
sur"i"e to ta0e un(er t%e -ill :FIRST AS= IF IT IS A *LAS .IFT; < sur"i"in1 )e)&er of t%e 'lass ta0es t%e 1ift L'ontraste(
-it% t%e UP* -%i'% -oul( 1i"e it to t%e (e'ease(Bs %eirsM
S#e!i%i! o$ Gene$+ L#&e
De"ise falls into resi(ueE if t%e resi(uar! (e"isee %as pre(e'eases> t%en often T -oul( -ant it to pass to (e"iseeBs %eirs
Re&i,'$" De-i&ee
If t%e (e"ise of t%e entire resi(ue lapses> &e'ause t%e sole resi(uar! (e"isee or all t%e resi(uar! (e"isees pre(e'ease T> t%e %eirs of
T ta0e &! intesta'!E if a s%are of t%e resi(ue lapses> t%at resi(ue passes to TBs %eirs &! intesta'! an( not to re)ainin1 resi(uar!
(e"isees :no resi(ue of a resi(ue rule follo-e( in t%e <n Re Russell 'ase;
GA BCE-O-8C=8O: Disposition of Lapse( or Voi( Testa)entar! .ift of Resi(uu) L(oesnBt 'o"er PODs or non/-illsM < in t%e A#SEN*E
OF PROVISIONS DEFININ. OTHERDISE
2. Lapse( or "oi( 1ifts &e'o)e part of t%e resi(uu)
. Lapse( 1ifts or "oi( 1ifts -ill &e (i"i(e( a)on1 t%e ot%er resi(uaries
9. Issue -ill not ta0e unless t%e! are t%e issue of t%e T
F. If no ot%er resi(uaries are a"aila&le> t%en 1ift passes "ia intesta'! la-
7. .A applies lapse statute for 'lasses < if one of t%e 'lass )e)&ers %as an %eir> t%e %eir -ill ta0e t%e (e'ease( 'lass
)e)&erBs (e"iseE if not a 'lass> t%en
5. If &enefi'iar! is (ea( R ti)e -ill e,e'ute( an( t%e &enefi'iaries of t%e &enefi'iar! are still ali"e> t%en if t%e 1ift (i( not %a"e
a re)ain(er 'lause or 'ite to a lapse statute or pro"isions> t%e &enefi'iar!Bs %eirs -ill ta0e un(er t%e -ill
a. Sa)e 1ift to t%ose -it%in a 'lass> unless intent to t%e 'ontrar! is present
&. If a &enefi'iar! -as (eter)ine( to pre(e'ease t%e T &e'ause of (i"or'e or a %an( in t%e (eat% of T> t%en t%e %eirs
of t%e &enefi'iar! -ill only ta%e if they are also children of the beneficiary :A 0ills O an( OBs -ill sa!s #la'0a're
'an 1o to A> &@' ABs %an( in OBs (eat% t%en ABs '%il(ren -ill onl! ta0e if t%e! are also OBs '%il(ren;
ANTI-LAPSE STATUTES
Un(er 'ertain spe'ifie( 'ir'u)stan'es> t%ese statutes su&stitute anot%er &enefi'iar! for t%e pre(e'ease( (e"isee
2. De"isee )ust %a"e so)e parti'ular relations%ip -it% t%e T spe'ifie( in t%e statute
. T%ese statutes are on t%e -a! out an( are eit%er o"erturne( &! statute or 'o))on la- in )ost Kuris(i'tions
9. Pi'0s up as a (efault )easure -%en t%e TBs intent is un'lear
F. Non-#$o*te t$n&%e$&: Un(er la- of -ills> &enefi'iar! s%oul( &e ali"e to 'lai) un(er t%e -ill> &ut if a &enefi'iar! (oes not
sur"i"e < anti/lapse statutes )a! &e appli'a&le
7. POD Ri:)t&: so)eone entitle( to a POD 1ift is not re$uire( to sur"i"e to re'ei"e &enefits> t%ose &enefits )a! &e assi1ne(
to %eirs or (e"isees
5. A+&o ##+ie&:
a. D%en a #enefi'iar! is (ea(
&. D%en treate( as pre(e'ease( &e'ause of (i"or'e or &e'ause t%e! are a pro%i&ite( &enefi'iar! &e'ause # %a( a
%an( in TBs (eat%
'. D%en t%e 1ift %as &een (is'lai)e( or renoun'e( &! # :t%e anal!sis %ere: if &ot% #enefi'iaries> + an( Y> are
pre(e'ease( t%e a)ount of t%e s%are is (is'lai)e( < 't -ill not t%en )o(if! -%at + -oul( %a"e ta0en un(er t%e
la-;
(. Si)ultaneous (eat% of t%e T an( t%e # < one -ill &e (eter)ine( to %a"e pre(e'ease( t%e ot%er
UPC B.-8DC Anti-L#&e Stt'te: #. OO5
If (e"isee is /&0!-80&(!. #& ')!(0' -(*3(!. #, /&0!-80&(!. 1this is a lot li%e the intestacy statutes3 of T an( is (ea( R ti)e of
e,e'ution of t%e -ill> pre(e'eases T or for so)e ot%er reason is treate( as if pre(e'ease( T> t%en t%e issue of t%e (e'ease(
(e"isee :1ran(parent or lineal (es'en(ent; -%o sur"i"es T &! 28 %ours> -ill ta0e in t%e pla'e of t%e (e'ease( (e"isee Lif sa)e
(e1ree of 0ins%ip it is e$ual ta0in1> &ut if of une$ual (e1ree> t%e! ta0e &! representationM < restri'te( to t%e sa)e (e1rees of
relations%ip :intesta'! statutes;
2. As0 < is so)eone -it%in t%e UP* (e1ree of relations%ip :un(er 1ran(parentsB line;
Pa1e 9F of F5
. :.A X UP*; Di( T lea"e (es'en(entsZ If so> t%en t%e lapse pi'0s up t%e propert! an( 1i"es it to t%e %eirs L"oi(s t%en
lapsesM
9. As0 if part of t%e (e"ise fails
CLASS GIFT:
If t%e (e"ise is to 'lass of persons> an( one )e)&er of t%e 'lass pre(e'eases t%e T> t%en sur"i"in1 )e)&ers of t%e 'lass (i"i(e
t%e 1ift
Co33on L(: If a 'lass 1ift> -%en one part! in t%e 'lass pre(e'eases T> t%e sur"i"ors of t%e 'lass split t%e (e"ise -%i'%
-oul( in'lu(e an!t%in1 t%at -oul( %a"e 1one to t%e part! -%o pre(e'ease( < &ut t%ese are all '%an1e( &! t%e lapse
statutes
Portion of a *lass (oes not fail@'o))on la- 0eeps t%e 1ift fro) failin1 an( en(in1 up intestate
If NOT a 'lass 1ift: &e'ause it -as spe'ifi'> t%e pre(e'ease( spe'ifi' portion -oul( fall into t%e resi(uar!
E,a)ples:
To +Bs *%il(ren Q 'lass
To A> #> *> +Bs *%il(ren Q 'oul( &e 'lass &e'ause t%e! are &ein1
(es'ri&e( as a 1ourp H+Bs '%il(renI
2@9 ea'% to +Bs '%il(ren Q NOT a 'lass &e'ause t%e a)ount is
(efinite
2@9 ea'% to +Bs '%il(ren> A> # an( * Q NOT a 'lass &e'ause one of
t%eir 1ifts -oul( not %appen if A> #> or * pre(e'eases T :so> if A an(
# (ie(> * -ill still 1et onl! 2@9;
De%inition o% C+&&
Depen(s upon -%et%er T is H1roup )in(e(I -%i'% T is if %e uses a 'lass la&el in (es'ri&in1 t%e &enefi'iaries
Ha 1ift of an a11re1ate su) to a &o(! of persons un'ertain in nu)&er at t%e ti)e of t%e 1ift> to &e as'ertaine( at a
future ti)e an( -%o all ta0e Q a)ts or (efinite proportions> an( t%e a)ount of ea'% s%are (eter)ine( &! t%e nu)&er of
persons in t%e 'lassI
.enerall! a 1roup of persons -%o stan( in t%e sa)e relation to ea'% ot%er or to t%e testator
C+&& o$ no !+&&Z
If a)ounts are un'ertain until t%e (e"ise or &e$uest %appens Q 'lass
R ti)e of )a0in1 1ifts> S of &enefi'iaries is !e$tin an( s%are to ea'% is 'ertain an( su'% s%are a)ount -ill not &e )o(ifie(
&ase( on %o- )an! sur"i"e D 'lass> &ut 1ift to in(i"i(uals
#ut e,'eption to na)in1 an in(i"i(ual D 'lass> 't sa!s t%at if na)es of in(i"i(uals )a0in1 up t%e 'lass is no 'on'lusi"e
of in(i"i(ual 1ifts> &ut -ill loo0 R if intent -as to 'reate a ri1%t of sur"i"ors%ip> t%en t%e intent -ill &e applie( to t%e 1ift
C+&& +*e+ ,oe& not +("& e2'+ !+&& :i%t
If &enefi'iaries are (es'ri&e( &! in(i"i(ual na)e> t%us 'reatin1 a natural 'lass> t%en 't -ill (eter)ine -%et%er or not
e,trinsi' e"i(en'e s%oul( &e allo-e( to s%o- t%at T inten(e( all -it%in t%e 'lass to (i"i(e t%e propert!
U&e o% <n,> n, <o$> )-e t)e &3e 3enin:
As a rule of 'onstru'tion> use of &ot% Han(I an( HorI to )ean t%e sa)e> -%en (oin1 so -ill 'arr! out t%e TBs intent in -ill
'onstru'tion 'ases
Anti-+#&e Stt'te& n, C+&& Gi%t&:
?aK. Kuris(. appl! anti/lapse statutes to 'lass 1ifts
D%en t%e! (onBt appl! &e'ause &enefi'iar! (ie( &efore T> t%en it is assu)e( t%at T (i( not %a"e t%e (ea( 'lass
)e)&er in )in( -%en t%e! 'reate( t%e 'lass
D%en a De"ise to Na)e( In(i"i(uals Fails &e'ause T pre(e'ease( &enefi'iar!> -%at is not ta0en un(er t%at (e"ise is
'o"ere( &! t%e anti/lapse statute
Voi, De-i&e
If a (e"isee is (ea( R ti)e -ill is e,e'ute(> t%at (e"ise is "oi( an( (ispositions to "oi( (e"ises is t%e sa)e as lapse(
(e"ises :unless t%e -ill (ire'ts ot%er-ise;
;o$,& o% S'$-i-o$&)i#
In'lusion of t%e p%rase Hto )! li"in1 &rot%ers an( sistersI are -or(s e,pressin1 TBs intent t%at 1ifts &e )a(e onl! F#O li"in1
si&lin1s
2. MLo$it": E,press re$uire)ent of sur"i"ors%ip states an intent t%at t%e antilapse statute not appl! an( t%at a
&enefi'iar! not &e su&stitute( for so)eone else
. UPC: Ta0es t%e )inorit! approa'% an( pro"i(es t%at < -or(s of sur"i"ors%ip :Hif %e sur"i"es )eI or Hto )! sur"i"in1
'%il(renI; 'annot pro"i(e t%e TBs intent o"er t%e UP* se'tion unless a((itional e"i(en'e is presente( to s%o- intent
'ontrar! to t%e UP*s
9. II A+("& in!+',e *!9'# ,e-i&ee < (o not rel! upon presu)ptions an( )a0e a 'lientBs intent 'lear &! e,pressin1
-%at %appens to a (e"ise if &enefi'iar! pre(e'eases T
F. POD De&i:nee& @UPC .-?D8 +&o &"& POD ##+ie& nti-+#&e &tt'teA: use = la- to (eter)ine -%o ta0esE t%ose
-%o are 9
r(
/part! &enefi'iaries of =s are not re$uire( to sur"i"e &enefa'tor or ti)e of perfor)an'e an( )a! pass on
Pa1e 97 of F5
t%eir = ri1%ts to ot%ers :%eirs or (e"isees;
7. Re-o!*+e T$'&t&: use La- of Future Interests &e'ause -%en t%e inter "i"os trust is 'reate(> t%e re'ipient %as a
"este( or 'ontin1ent re)ain(er
5. Anti-+#&e Stt'te Doe& not A##+" to Joint Tenn!ie&: Joint Tenan'ies> &! (esi1n> ter)inates t%e ot%er tenantBs
ri1%t -%en one of t%e) (ies < t%e ri1%ts un(er Koint tenan'! are not transfera&le
CHANGES IN PROPERTY AFTER E4ECUTION OF ;ILL: SPECIFIC AND GENERAL DEVISES COMPARED
DOCTRINE OF ADEMPTION BY E4TINCTION
:L0.)!> adimere: to ta%e a5ay;
A##+ie& to SPECIFIC De-i&e&
D%i'% are (ispositions of a spe'ifi' ite) of t%e TBs propert! :e.1.> )! F/'arat (ia)on( to Ali'ia;
a. Real propert! is al-a!s a spe'ifi' (e"ise
A,e3#tion *" E/tin!tion ,oe& not ##+" to Gene$+ o$ De3on&t$ti-e De-i&e&
Gene$+ De-i&e: .eneral (e"ise is -%en T -ants to 'onfer 1eneral &enefit an( not a parti'ular asset
A,e3#tion *" Sti&%!tion: applies -%en T )a0es a transfer to a (e"ise after e,e'utin1 t%e -ill Q re&utta&le
presu)ption t%at t%e 1ift is in satisfa'tion of t%e 1ift )a(e &! t%e -ill
:a; On+" ##+ie& to :ene$+ #e!'ni$" *e2'e&t& F NOT SPECIFIC BE1UESTS
1b3 But al5ays vie5ed in the light of the T"s intent
&. De3on&t$ti-e Le:!": %!&ri(E 1eneral le1a'! pa!a&le fro) a spe'ifi' sour'e :e.1.> P28>888 to &e pai( fro) t%e
sale of )! .eneral ?otors Sto'0 < &ut if T (oes not o-n .? sto'0 R ti)e of (eat%> t%e 1ift is not Ha(ee)e(I an(
ot%er assets )ust &e use( to raise t%e P28=;
S#e!i%i!++" & to A,e3#tion:
To &e effe'ti"e> spe'ifi' le1a'! or (e"ise )ust &e in e,isten'e an( o-ne( &! T at t%e ti)e of TBs (eat% if it is not t%ere> too
&a(> !ou (onBt 1et it in spe'ifi' a(e)ption
Rule -ill 1i"e )eanin1 to t%e PRO#A#LE INTENT of T < presu)es T -oul( not %a"e 1otten ri( of t%e spe'ifi' ite)> if %is
intent -as to (e"ise it
?ust ,)&*. (eter)ine -%et%er a (e"ise is 1eneral or spe'ifi'
UP* 1i"es t%e pro'ee(s if a spe'ifi' (e"ise -as sol(
GA
.ift (estro!e( if not o-ne( R ti)e of (eat%
Ta0es t%e P fro) a sale an( tra'es it < 1i"es it to t%e &enefi'iar!
If -it%in 5 )ont%s of (eat%> propert! -as (estro!e(> transferre( an( if it -as insure( < &enefi'iar! -ill 1et t%e
insuran'e pro'ee(s or a 'on(e)nation a-ar( if t%e propert! -as 'on(e)ne(
A,e3#tion A##+ie& to T$'&t&H ;i++&H n, ;i++ S'*&tit'te&
1. Sto!9 S#+it&: A&sent a 'ontrar! s%o-in1> a (e"ise of sto'0 in'lu(es an! sto'0 -%i'% -as re'ei"e( pursuant to a
sto'0 split
To A-oi, A,e3#tion:
a. *lassif! (e"ise as 1eneral or (e)onstrati"e rat%er t%an spe'ifi'
@5A E.1.> &e$ueat% H288 s%ares of I#?I instea( of Hmy 288 s%ares of I#?I
&. *lassif! inter "i"os (isposition as a '%an1e in for)> not su&stan'e
@5A If I#? -ere a'$uire( &! Sie&el> t%en t%ose s%ares so a'$uire( %a"e &een '%an1e( in for)> not su&stan'e
:UP* 6/587:a;:;;
'. *onstrue )eanin1 of t%e -ill as of t%e ti)e of (eat% rat%er t%an as of t%e ti)e of e,e'ution
@5A E.1.> T &e$ueat%s H?! To-n *arI < if T o-ne( a 889 To-n *ar at ti)e of e,e'ution> &ut o-ne( a 828 To-n
*ar R ti)e of (eat%> t%e (e"ise -ill &e t%e 828 To-n *ar
(. *reate E,'eptions
@5A E"en if T is insane or la'0s 'apa'it!> t%en a (e"ise &! %is 'onser"ator -ill not &e a(ee)e(
7. UPC B.-8D8: Spe'ifi' De"isees %a"e a ri1%t to t%e spe'ifi' propert!> an(:
@5A #alan'e of pur'%ase pri'e o-e( to T &! t%e pur'%aser
@.A A)ts of a 'on(e)nation a-ar( for t%e ta0in1 of propert! unpai( R (eat%
@EA Insuran'e pro'ee(s &e'ause of inKur! to t%e propert! :# 'an re'ei"e insuran'e )one! if t%e %ouse T left %i)
&urne( (o-n an( T %a( it insure(;
@OA If T 1ot so)et%in1 to repla'e a spe'ifi' (e"ise :T to A> a Role, -at'%> &ut T 1ets a ne- Role,> t%en A 'an
%a"e t%e ne- Role,;
@CA If all of t%e a&o"e fail < pe'uniar! interest e$ual to t%e "alue as of its (ate of (isposition
@8A If 'onser"ator sells t%e spe'ifi' (e"ise> t%en &enefi'iar! 'an re'ei"e pe'uniar! a)t re'ei"e( &! 'onser"ator
:less an!t%in1 t%e! a'tuall! (i( re'ei"e;
ABATEMENT @RECEIVING LESS BECAUSE OF DEBTSA
Estate %as insuffi'ient a)t to pa! (e&ts as -ell as (e"ises> so)e of t%ose (e"ises -ill &e a&ate( :lessene(; in t%e follo-in1
or(er
Pa1e 95 of F5
Resi(uar! (e"isees re(u'e( first
.eneral (e"isees re(u'e( se'on(
Spe'ifi' an( (e)onstrati"e (e"ises are a&ate( last an( are re(u'e( pro rata
#ut real an( personal propert! a&ate t%e sa)e -a!> e$uall!
Spe'ifi' (e"ises> su&Ke't to liens> t%e 're(itors )a! re$uest t%at t%e lien &e release(
E/one$tion o% Lien&
Propert! en'u)&ere( &! )ort1a1e (e&t
COMMON LA;: So3eti3e&H if a -ill )a0es a spe'ifi' (isposition of real or personal propert! -%i'% is su&Ke't to a
)ort1a1e to se'ure a note T too0 out a1ainst t%e %ouse> t%en a&sent an! 'ontrar! lan1ua1e> it is assu)e( T -ante(
t%e (e&t to &e pai( fro) t%e resi(uar! estate
T )eant to lea"e t%e %ouse free an( 'lear of t%e )ort1a1e
UPC B.-8D? Re-e$&e& E/one$tion: A spe'ifi' (e"ise passes> su&Ke't to a )ort1a1e interest e,istin1 at t%e (ate of
(eat%> -it%out ri1%t of e,oneration> re1ar(less of a 1eneral (ire'ti"e in t%e -ill to pa! (e&ts
.A *o))on La- on E,oneration < If spe'ifi' (e"ise> t%en use resi(uar! to pa! off liens
RESTRICTIONS ON THE PO;ER OF DISPOSITION: PROTECTION OF THE SPOUSE AND CHILDREN
RIGHTS OF THE SURVIVING SPOUSE
2. M$it+ P$o#e$t" S"&te3&:
a. Co33'nit" P$o#e$t" S"&te3: %us&an( an( -ife o-n all a'$uisitions fro) earnin1s after )arria1e in e$ual
un(i"i(e( s%ares
:2; A_> *A> ID> LA> NV> N?> T+> DA are 'o))unit! propert! states
:; H X D are in a )arital partners%ip
:9; Propert! &efore )arria1e> an( propert! a'$uire( (urin1 )arria1e &! 1ift> (e"ise> or (es'ent is t%e a'$uirin1
spouseBs propert!
:F; D%en one of t%e) (ies> t%e! 'an (e"ise t%eir %alf
:7; No nee( to -orr! a&out For'e( Spousal S%are < auto)ati'all! prote'te( un(er t%e 'o))unit! propert! state
la-s
&. Co33on L( S"&te3: Hus&an( an( -ife o-n separatel! all propert! ea'% a'$uires
:2; *on'erns a&out prote'tions a1ainst (isin%eritan'e of a sur"i"in1 spouse -%o -or0s in t%e %o)e or -or0s R
lo-er pa!
:; Histori'all!> propert! title( to one spouse -oul( not auto)ati'all! prote't t%e ot%er spouse
. In ;)i!) O$,e$ $e Gi%t& Hono$e,M
a. Co33on L(:
:2; Resi(uar!
:; .eneral
:9; De)onstrati"e X Spe'ifi'
&. Mo&t J'$i&,i!tion&:
:2; Years Support :AA .A )ainl! < t%is P 'o)es &efore 're(itors;
:; *re(itors : 're(itors retain t%eir propert!: P?SI se'ure( 're(itors an( Lan(lor( Tenant Lease P Lien;
:9; Ele'ti"e S%ares
:F; De"isees@le1atees :#enefi'iaries; an( Intestate S%ares
'. GA B CE-O-8E:
:2; Resi(uar!
:; .eneral
:9; De)onstrati"e
:F; Spe'ifi'
Ri:)t& o% S'$-i-in: S#o'&e to S'##o$t
a. So!i+ Se!'$it":
:2; Pa!a&le to sur"i"in1 spouse or (epen(ents
:; In'orporates prin'iple of 'o))unit! propert! statin1 t%at &enefits s%oul( &e s%are( &! &ot% %us&an( an(
-ife
&. P$i-te Pen&ion P+n&=ERISA:
:2; E)plo!ee Retire)ent In'o)e Se'urit! A't of 234F :A)en(e( in 23CF; spouse of an e)plo!ee )ust %a"e
sur"i"ors%ip ri1%ts if t%e e)plo!ee pre(e'eases t%e spouseE purpose is to insure a strea) of in'o)e to
sur"i"in1 spouse
:a; P$en'#ti+ A:$ee3ent&: 'annot -ai"e a spouseBs ERISA pension ri1%ts
'. Ho3e&te,:
:2; P$o*te Ho3e&te,: %o)estea( la-s are (esi1ne( to prote't t%e fa)il! %o)e to t%e sur"i"in1 spouse an(
)inor '%il(ren> free of 'lai)s of 're(itors
:a; .i"e t%e sur"i"in1 spouse life estate in fa)il! %o)e
Pa1e 94 of F5
:&; E,e)ption is in a((ition to -%ate"er t%e! 1et fro) t%e estate
:'; So)eti)es e,e)pts a su) of P a1ainst t%e %ouse> so)eti)es e,e)pts t%e -%ole %o)e re1ar(less of
t%e "alue of t%e %o)e
:(; IN .A THIS A?OUNT IS P7888.88 for real propert! an( P988 for personal propert!
:e; Ho)estea( ri1%ts are NOT DISPOSA#LE < so a T 'annot a&olis% t%eir sur"i"in1 spouseBs %o)estea(
ri1%ts < t%e spouse %as a statutor! ri1%t to t%e propert!
:f; Ri1%t to o''up! is in a((ition to ot%er ri1%ts spouse )a! %a"e in t%e estate
(. Pe$&on+ P$o#e$t" Set-A&i,e:
:2; Sur"i"in1 spouse an( '%il(ren %a"e a ri1%t to %a"e 'ertain personal effe'ts an( propert! of T> up to a 'ertain
"alue
:a; E,e)pt fro) 're(itorBs 'lai)s
:&; In'lu(es %ouse%ol( furniture an( 'lot%in1> 'ars> far) ani)als
:'; De'e(ent %as no po-er to (epri"e sur"i"in1 spouse of t%e e,e)pt ite)s
:(; Is 1i"en in a((ition to an!t%in1 t%e! 1et fro) t%e estate
e. F3i+" A++o(n!e: 'o)ponent of t%e ele'ti"e s%are
:2; Pro&ate 't 1i"es P a)t allo-an'e for support of t%e fa)il! for )aintenan'e an( support of sur"i"in1 spouse
an( (epen(ent '%il(ren -%ile t%e estate is &ein1 pro&ate(
:; Is 1i"en in a((ition to an!t%in1 t%e! 1et fro) t%e estate
:9; On'e pro&ate of t%e estate is 'lose(> t%e fa)il! allo-an'e stops
:F; A)ount )a! also &e pai( out of a re"o'a&le trust if pro&ate assets are insuffi'ient to pa! t%e statutor!
a)ount for support
=ears Su66ort 16. ', of su66lement3
:2; GA .IVES THE FA?ILY 2 ?ONTHS OF SUPPORT :fro) propert! in t%e pro&ate estate; STARTIN.
FRO? DEATH OF DE*EDENT :AND #EFORE *HILD TURNS 2C;
:a; Appli'ation file( -it%in !ears
:&; Unless t%e spouse (ies or )arries &efore t%e! )a0e t%e petition for t%e support :an( -it%in 2 )ont%s
of (eat%;
:'; Unless t%e '%il( )arries> (ies> or turns 2C &efore t%e! )a0e t%e petition for t%e support :an( -it%in 2
)ont%s of (eat%;
:(; If a T )a0es a pro"ision for spouse in -ill for support> t%e spouse )ust ele't if s%e -ants it to appl! or if
s%e -ants to petition for t%e statutor! support
:e; *t -ill loo0 R -%at )a0es sense :$ualit! of life;
:; Noti'e re$uire( to intereste( persons :%eirs> 're(itors> an( (e"isees;
:a; If no o&Ke'tion after noti'e pu&lis%e(> t%en pro&ate 't -ill 1rant t%e propert! as0e( for in t%e petition :so
if no one &ot%ers to s%o- up R t%e %earin1 for !ears support> t%en spouse )a! &e a&le to %a"e t%e
entire estate set asi(e < usuall! '%il(ren> 're(itors;
:9; Dill 'an for'e ele'tion &! spouse < -ill 'an %a"e a pro"ision statin1 t%at spouse )ust ele't -%et%er t%e!
-ant to ta0e un(er t%e -ill> t%at t%e (e"ise is in lieu of !ears support :if spouse -ants to ta0e !ears support>
t%en t%e! -ai"e 1ifts un(er t%e -ill; ot%er-ise> spouse 'an ta0e !ears support an( t%en ta0e un(er t%e -ill as
a (e"isee :p. 5 supp;
1. Do(e$: a -ifeBs ri1%t in %er %us&an(Bs lan(E onl! use( in 7 states no-> an( t%ose states appl! it e$uall! for HXD
:e,'ept ?I -%i'% (oes not re'o1niGe for H;E in al)ost all Kuris(i'tions> t%e ele'ti"e s%are of a sur"i"in1 spouse is
al)ost al-a!s &i11er t%an t%e (o-er s%are
F. Ri:)t& o% S'$-i-in: S#o'&e to S)$e o% De!e,entJ& P$o#e$t"
a. .EOR.IA IS THE ONLY SEPARATE PROPERTY STATE DITHOUT AN ELE*TIVE SHARE STATUTE
&. If a -ill &efore t%e )arria1e (oes not lea"e a pro"ision :p. FF of supp; for a spouse> t%e )arria1e a'ts as partial
re"o'ation to &enefit t%e spouse
'. ELECTIVE SHARE=FORCED SHARE: sur"i"in1 spouse 'an ele't to eit%er
:2; Ta0e un(er t%e -ill
:; Renoun'e t%e -ill an( ta0e a fra'tional s%are of t%e (e'e(entBs estate
:a; Sur"i"in1 Spouse :SS; )ust sur"i"e in or(er to s%are in t%e Hpartners%ip propert!I
:&; SS )ust ele't to 'lai) a s%are a1ainst (e'e(ent spouseBs -ill
:'; Onl! t%e SS )a! (eter)ine if s@%e -ill ta0e t%e ele'ti"e s%are :so if so)eone (oes not ta0e ele'ti"e
s%are> t%en (ies> t%eir %eirs 'annot ta0e t%e ele'ti"e s%are;
(. Po+i!" Be)in, t)e E+e!ti-e S)$e: sur"i"in1 spouse 'ontri&ute( to spouseBs a'$uisition of -ealt% an( (eser"es
to %a"e a portion of it
e. AAA THERE ARE DILD VARIATIONS A?ON. JURISDI*TIONS RE.ARDIN. THE ELE*TIVE SHARE < E"en
a)on1 t%ose Kuris(i'tions a(optin1 t%e UP* %a"e )a(e )aterial '%an1es
f. UPC:
:2; Pro"i(es a sli(in1 s'ale per'enta1e &ase( on len1t% of )arria1e :9[ !2> 9[ a''ruals !rs /22> F[ t%ereafter
up to 78[ after 27!rs;
Pa1e 9C of F5
:; .i"es sur"i"in1 spouse a P78>888 supple)ental ele'ti"e/s%are a)ount in 'ase t%e sur"i"in1 spouseBs o-n
assets an( ot%er entitle)ents are &elo- t%is fi1ure
P$o#e$t" S'*Le!t to t)e E+e!ti-e S)$e
:2; Ju(i'ial Responses:
:a; Sulli"an ". #ur0in> 23CF: (i( not in'lu(e assets %el( in an inter "i"os trust in t%e pro&ate estate to
pro"i(e a -ife an ele'ti"e s%are L#UT FOR THAT *ASE ONLY / / / AFTERDARD> ?ASS SUP *T SAID
IT DOULD #E IN*LUDEDM
i; Estate of a (e'e(ent s%all in'lu(e t%e "alue of assets %el( in an inter "i"os trust 'reate( &!
(e'ease( spouse as to -%i'% (e'ease( spouse alone retaine( po-er (urin1 %is or %er life to
(ire't t%e (isposition of t%ose trust asserts for %is or %er &enefit
ii; ?ass Uses t%e Ele'ti"e S%are: spouse -ill 1et 2@9 up to P7= plus in'o)e fro) of t%e e,'ess
of t%eir s%are
:&; An( in .A < t%is )atters &e'ause in 'o))on la- propert! states> )o"in1 propert! into an inter "i"os
trust -ill not %i(e it fro) t%e TBs estate for purposes of YearsB Support &ut not for an Ele'ti"e S%are
:'; =er-in ". Dona1%! Rule:
i; States t%at an! propert! not part of a %us&an(Bs estate :&e'ause %e 'on"e!e( it (urin1 life;
'annot &e in'lu(e( in t%e estate
a; I(entifies t%e ele'ti"e s%are (o'trine pro"i(in1 a -ife t%e a&ilit! to -ai"e -%at s%e
ta0es un(er %er %us&an(Bs -ill an(> instea(> an( ta0e %er s%are as if %er %us&an(
(ie( intestate
:(; T%e Sulli"an *ase ADOPTS =ERDIN
i; For pu&li' poli'! reasons t%at a person )a! (ire't t%e a'ti"ities of t%eir propert! (urin1
)arria1e
ii; A'0no-le(1es t%at propert! %el( -it%in an inter "i"os trust 'annot 1o to a spouse :outsi(e t%e
(esi1nations of t%at trust; as an ele'ti"e s%are if t%e spouse %as -ai"e( t%eir ri1%ts un(er t%e
-ill
7. A':3ente, E&tte: pulls propert! &a'0 into t%e estate in or(er to prote't t%e spouse
Ri:)t& o% I&&'e O3itte, %$o3 t)e ;i++ @#. CE8A
a. C)i+,$en=,e&!en,nt $i:)t&: none pro"i(e( &! statute :e,'ept for LA> -%i'% %as a legitime statute;E no
re$uire)ent t%at a parent lea"e so)et%in1 for t%eir 0i(s
:2; IN .A> !ou 'an &e'ause of t%e statutor! prote'tion of !ears support
:; .A DOES NOT HAVE PRETER?ITTED HEIR STATUTE
:a; So use t%e partial re"o'ation to allo- '%il( an intestate s%are
&. Re#'*+i&)e, ;i++&:
:2; Re"o'ation &! operation of la-
:a; D%en anot%er '%il( is &orn after e,e'ution of -ill an( -as not 'onsi(ere( un(er t%e -ill
:&; Or if 'o(i'il is use( to re"o0e part of t%e -ill :use( to in'lu(e prop not )entione( in t%e first -ill an( t%en
&rin1s ne- propert! into t%e estateBs resi(ue;
:; If a -ill is repu&lis%e( &! 'o(i'il> an( t%e 'o(i'il (oes not referen'e a '%il( -%o -as &orn after t%e first -ill &ut
&efore t%e 'o(i'il> t%en t%e '%il( is not preter)itte(> &ut %as &een DISINHERITED :AG'un'e ". Estate of
AG'un'e;
:a; If t%e 'o(i'il %a( not &een 'reate(> t%en t%e last (au1%ter -oul( %a"e ta0en un(er preter)itte( statute
:&ut not in .A &@' .A Q NO PRETER?ITTED STAT> so in .A s%e -oul( %a"e ta0en intestate s%are after
partial re"o'ation;
'. M+#$!ti!e C+i3& A:in&t D$%tin: Atto$ne"
:2; Attorne! lia&ilit! for ne1li1en'e is li)ite( to 'lients -it% -%o) attorne! s%ares pri"it! of 'ontra't> or &e an
INTENDED THIRD/PARTY #ENEFI*IARY :if an %eir -as left out> t%en t%e! are not e"en an inten(e( 9
r(

part! &enefi'iar!;
:a; No stri't pri"it! &et-een attorne! an( 'lient ne'essar! if t%e )ain reason t%e attorne! -as %ire( -as to
prote't@&enefit t%e 9
r(
part!
:&; Stan(in1: stan(in1 in le1al )alpra'ti'e a'tions li)ite( to t%ose -%o 'an s%o- t%at TBs intent as
e,presse( in -ill is frustrate( &! t%e ne1li1en'e of t%e TBs attorne!
:'; T%e estate stan(s in t%e s%oes of t%e T an( is t%us in pri"it! -it% t%e attorne!
PC Pretermitted Child Statute 16. ,.,3
:a; O)itte( '%il(ren :after -ill e,e'ute(; -ill re'ei"e a s%are of estate:
i; If no ot%er '%il( li"in1> o)itte( '%il( re'ei"es intestate s%are unless T lea"es al)ost
e"er!t%in1 to t%e o)itte( '%il(Bs parent -%o sur"i"es T
4. Te&t3ent$" Li*e+: if one )a0es a li&elous state)ent in t%eir -ill> t%e "i'ti) of t%e li&el )a! sue t%e estate for t%e li&el tort
:e.1.> I lea"e not%in1 to )! %us&an( &e'ause %e &eat )e an( '%eate( on )e. ?a! open up T to a li&el a'tion &! t%e
%us&an(.;
B. EMANUELJS ABATEMENTH ADEMPTIONH E4ONERATION R YEARSJ SUPPORT PROBLEM:
Pa1e 93 of F5
2. Deter)ine t%e t!pes of (e"ise
. Or(er of De"ise: Years Support> *re(itors> #enefi'iaries
9. D%atBs left for Years Support: After P?SI on )ort1a1e t%ere is P8= o-e( to 're(itors> re)ain(er is P28= in '%e'0in1>
P8= ne'0la'e> House -ort% P978= an( P78= e$uit! in 'otta1e
F. Ar1u)ent for or a1ainst Years Support
a. Set asi(e t%e -%ole estate for t%e &enefit of t%e )inor '%il( an( t%e %us&an( :an( it -ill )atter -%et%er or not t%e
%us&an( -as e)plo!e(> t%e! -ere onl! )arrie( 9 )ont%s> an( %e )a! &e 1ettin1 ot%er assets;
&. *t 'an 'onsi(er an! 'riteria in (eter)inin1 t%e a)ount
'. *re(itorsB ar1u)ent is t%at t%ere is possi&l! non/pro&ate assets a"aila&le to fa)il!> su'% as life insuran'e an(
so'ial se'urit!
(. Pension: ERISA pension -%i'% re$uires t%at t%e &enefi'iar! &e a sur"i"in1 spouse unless t%e sur"i"in1 spouse
-ai"es it :an( post/nuptial;
:2; So)e s)aller plans
TRUSTS: CREATIONH TYPES AND CHARACTERISTICS
PRIVATE E4PRESS TRUSTS F NOT CREATED UNTIL IT IS FUNDED
2. Re"o'a&le Trust: Trust is 'reate( an( )a! &e re"o'a&le &! t%e 'reator of t%e trust
. ?arital Trust: H to Trust F#O D for life :t%is is t%e life trust; t%en to HBs '%il(ren
a. Fe(eral Estate Ta, sa!s t%e entire estate is a (e(u'tion
&. Ta0es 'are of D (urin1 life an( pro"i(es professional )one! )ana1e)ent
'. Prote'ts HBs '%il(ren
9. Trust for In'o)petent Person: F#O so)eone -%o is )entall! or p%!si'all! %an(i'appe( an( is una&le to )ana1e %is
propert!
F. Trust for ?inor: Fe( .ift Ta, allo-s P22= 1ift@!ear to a (onee> &ut )inors 'annot le1all! )ana1e t%eir propert! < so )a0e
t%e 1ift to t%e trust for t%e )inor
7. D!nast! Trust: to retain t%e fa)il! 'apital for future 1enerations an( to eli)inate or re(u'e estate an( 1eneration/s0ippin1
transfer ta,es an( t%e (eat% of future 1enerationsE (uration is 'ontrolle( &! t%e rule a1ainst perpetuities
5. Dis'retionar! Trust: Distri&utes in'o)e to t%e fa)il! in t%e lo-est ta, &ra'0etsE useful in pre"entin1 're(itors of t%e
&enefi'iar! fro) rea'%in1 t%e in'o)e or prin'ipal of t%e trust :'re(itors: ali)on! re'ipients -it% '%il( support Ku(1)ents>
unpai( ta, &ills> ?e(i'ai( aut%orities -%o 'anBt in'lu(e it as a resour'e of t%e trust &enefi'iar!;
B. P$i3$" T"#e& @%o$ t)i& !+&&A
2. Testa)entar! Trusts: 'reate( &! a -illE pro&ate 't aut%oriGes t%e transfer
. Inter Vi"os Trust: trusts 'reate( (urin1 t%e settlorBs life
9. *ourt Trust
ELEMENTS OF A TRUST @E1UITABLE REMEDIES APPLYA PSEE UNIFORM TRUST CODEQ
C E+e3ent& o% T$'&t
a. Settlor@Trustor@.rantor
&. Trustee
'. #enefi'iar!
(. Trust Instru)ent
e. *orpus
. Settlor@Trustor@.rantor: person -it% t%e prop :'an &e t%e trustee an( t%e &enefi'iar!> &ut t%ere )ust &e at least 2 ot%er
&enefi'iar!;
a. One -it% t%e po-er to transfer po-er o"er t%e trust propert!
9. Trustee
a. O-es fi(u'iar! (ut! to settlor to -at'% after &enefi'iariesB interests
&. Po-er to (eal effe'ti"el! in 'o))er'e :%as le1al title to t%e 'orpus;
'. Fi(u'iar! of t%e %i1%est or(er
(. Duties: Stan(ar( is t%at of a pru(ent trustee
:2; Lo!alt! ] no self/(ealin1> 'onfli'ts of interest :'reate *OA a1ainst trustee;> no )i,in1 of assets :trusteeBs
personal assets W trust assets \ "er! si)ilar to t%e 'orporate "eil;
:; *are ] Prote't@)a0e pro(u'ti"eE no (ele1ation of (uties> insure propert!> )onitor an( -at'% in"est)entsE 1et
t%e )ost out of it> (onBt sit on a (e'linin1 asset
:a; Portfolio in"estin1 is allo-e( < no pro&le)s if one in"est)ent of t%e portfolio turns out &a( if t%e o"erall
portfolio (oes o0
:9; Fairness ] *lasses of &enefi'iaries :su'% as life re)ain(er;
e. All (uties 'o)e un(er lo!alt! an( 'are> (ili1en'e an( pru(en'e to &enefi'iaries
f. *an &e an in(i"i(ual or a 'orporation
1. *an &e trustee of )an!
%. *an &e a settlor> t%ir( part!> or &enefi'iar!
i. So)eti)es if no trustee is i(entifie(> a 't -ill sa! t%at t%e trust fails
Pa1e F8 of F5
K. You %a"e to a''ept t%e responsi&ilit! of &ein1 a trustee
:2; #ut if !ou ta0e 'ertain a'tions> !ou )a! &e i)plie( to &e t%e trustee
:a; Hol(in1 t%e trust instru)ent an( ta0in1 a'tion fun(in1 t%e trust
:; #ut -%en t%e Trust Instru)ent is Oral> an( t%e settlor an( t%e trustee are t%e sa)e person> t%en it )a! not
&e a trust < it )a! &e a 1ift -%en t%ere %as not &een suffi'ient proof of all 7 ele)ents
:a; .ift re$uires: (onati"e intent> (eli"er! :-%i'% 'an &e 'onstru'ti"e Q aut%orit! o"er so)et%in1;>
a''eptan'e
i; An( &e'ause it is a 1ift> t%en it is 1ratuitous pro)ise
ii; LApplies in .AM .ifts are final < an( not 'on(itional < 'on(itional 1ifts are rare :IBll 1i"e !ou +>
&ut I )a! -ant it &a'0;
0. If !ou 'anBt (o t%e Ko& of &ein1 &enefi'iar! < !ou %a"e to &e release( fro) t%ose (uties &! t%e &enefi'iar! or "ia a
't or(er> sin'e t%is person %as le1al title to t%e propert!
l. *anBt 'on"ert %i)self fro) trustee to 'usto(ian
). *anBt e,pan( or )o(if! t%e purpose of t%e trust :e.1.> if it -as set up for e(u'ation> it 'annot &e )o(ifie( to pa! for
)e(i'al;
n. Po(e$ o% A##oint3ent:
:2; Po-er an( is not an interest in t%e propert!E 'ontrol an( (is'retion of -%ere propert! 1oes
:; If no appointees> itBs O= &@' La- of Po-ers 1i"es t%e person -it% Po-er of Appoint)ent t%e (is'retion to
(e"ise t%e propert!
F. #enefi'iar!
a. ?ust loo0 R Rule a1ainst Perpetuities so t%at a &enefi'iar! is in e,isten'e or )a! &e in e,isten'e
&. A &enefi'iar! or 'lass of &enefi'iaries )ust &e as'ertaina&le :*lar0 ". *a)p&ell;
:2; *o))on La-: Trust fails if no &enefi'iar! or 'lass of &enefi'iaries i(entifie( -%o -oul( &e 'apa&le of 'o)in1
into 'ourt an( 'lai)in1 &enefit of t%e &e$uest
:; #e$uests to HFrien(sI -it%out an e,pli'it list -ill fail &e'ause t%ere are no statutor! li)itations to t%e -or(
Hfrien(sI
:a; T%ere -oul( re$uire 'riteria for (eter)inin1 -%o is a frien( :e.1. t%ose liste( in )! a((ress &oo0;
'. .ran('%il(ren> not in e,isten'e )a! %a"e t%eir &enefits in trust to t%e trustee until t%e! are in e,isten'e
(. Has e$uita&le title to t%e 'orpus
e. Has e$uita&le $e3e,"@ri1%t to &rin1 an a'tion for an ACCOUNTING
:2; Trustee %as &ur(en to e,plain -%at %e (i( -it% e"er!t%in1 in t%e trust
f. Has e$uita&le $e3e," of TRACING
:2; Has a ri1%t to t%e propert! unless it is en'u)&ere( &! so)eone -%o is a &onafi(e pur'%aser -%o (i( not
0no- t%e propert! -as su&Ke't to t%e trust
:; .o &a'0 an( fin( out -%ere t%e propert! -ent an( 1et it &a'0 to t%e 'orre't &enefi'iar!
7. Trust Instru)ent :TI;: e,pression of -%at Settlor -ants trust to (o
a. Al)ost e"er!-%ere> e,'ept .A> t%e TI 'an &e oral
:2; #ut if t%e propert! is real propert! it HAS to &e in -ritin1 &e'ause of t%e statute of frau(s
&. All pri"ate e,press trusts in .A re$uire a -ritin1
:2; IF t%e trust instru)ent (oes not reser"e a ri1%t to re"o0e> it is irre"o'a&le :&! presu)ption; < if !ou -ant it to
&e re"o'a&le> !ou %a"e to sa! so
:; Unifor) Trust *o(e < presu)es t%e trust to &e re"o'a&le
'. *reates a fi(u'iar! relations%ip 'reatin1 a (ut! of t%e Trustee to loo0 out for t%e #enefi'iar!
:2; ?ust &e at least 2 &enefi'iar! ot%er t%an t%e trustee
(. Dee( of Trust: t%e instru)ent t%at t$n&%e$& propert! to t%e trustee
:2; Deli"er! is t%e 0e! to a (ee( of trust < transfer %as to %appen
:; If inter "i"os trust an( settlor is not t%e trustee t%en a (ee( of trust is RENUIRED an( )ust &e DELIVERED
to t%e trustee
e. De'laration of Trust: (e'lares t%at + -ill &e a trustee &ut (oes not re$uire a'tual transfer of propert!E 'an &e
settlor (e'larin1 t%at %e %as propert! %el( for %i)self as trustee
5. *orpus@Res: t%e stuffE propert! -%i'% fun(s t%e trust> an( t%us 'reates t%e trust
a. Re)ain(er: !ou 'an %a"e a life estate in a re)ain(er :t%e re)ain(er is t%e 'orpus;
Re&'+tin: T$'&t&
Ter) of art for propert! )o"in1 &a'0 to t%e o-ner :si)ilar to a re"ersion;
2. .A: p5F of suppl.: trust i)plie( F#O of settlor or settlorBs su''essors in interest if t%e settlor (i(nBt inten( t%at t%e le1al title
pass as -ell as &enefi'ial interest
a. Trust 'reate( &ut fails> in -%ole or part for an! reason
&. Trust is full! perfor)e( -it%out e,%austin1 all t%e propert!
:2; At t%is point> t%e trust ter)inates an( t%e resultin1 trust ta0es t%e propert! an( 1i"es it &a'0 to t%e person
-%o put it in t%e trust
:; No trustee in t%is trust &e'ause it onl! e,ists in or(er to pass title &a'0 to t%e person puttin1 t%e propert! into
Pa1e F2 of F5
t%e trust
. So if t%e trustee re'ei"es Fee of t%e trust F#O HAI an( t%en -%en A (ies>
a. T%e i)plie(@resultin1 trust ter)inates
&. Resi(ue 1oes &a'0 into t%e estate an( passes "ia t%e -ill or "ia intesta'! if it -as not (e"ise( in t%e -ill :as part of
t%e re)ain(er;
9. Arises &! operation of la- :sa)e as 'onstru'ti"e trusts;
Di%%e$en!e *et(een Re&'+tin: T$'&t n, Con&t$'!ti-e T$'&t
RESULTIN. TRUST 'o)es up -%en t%e trust fails or is onl! partiall! perfor)e( an( lea"es so)et%in1 after e"er!t%in1
perfor)e( / t%e trustee %ol(s t%e resi(uar! of t%e trust %el( &! t%e trustee :sa! t%e P -as to 'are for so)eone -%ile li"in1
an( on'e t%e &enefi'iar! (ies> if t%ere is P lefto"er it is t%e resultin1 trust; t%e lefto"er P is 1oin1 to 1o &a'0 to t%e settlor
:&e'ause t%e trust 'ollapse(; as a re"ersion> s%o-s %o- to tra'0 propert! an( -%at to (o -it% t%e lefto"er propert! -%o is
t%e ori1inal 1rantorE .A sa!s :p. 5F of supple)ent; it 1oes &a'0 to t%e 1rantor &ut if t%e 1rantor (ies &efore t%e trust is
'reate(> t%en t%ere -as ne"er a trust sin'e t%e trust faile( &e'ause its purpose 'annot &e fulfille( :eit%er sa! t%e propert!
ne"er )o"e(> &ut it is &etter to 1o t%rou1% t%e steps;E a *ONSTRU*TIVE TRUST %appens -%en t%e trust is i)plie( &! t%e
'ir'u)stan'es un(er -%i'% an %eir is pre"ente( fro) ta0in1 &e'ause of unKust enri'%)ent :(ue to bfrau( or ot%er-iseb / in
.A; / ALDAYS LOO= R *ONSTRU*TIVE TRUSTS AS AN ENUITA#LE RE?EDY I?PLYIN. A TRUST AND *REATIN.
ONE AS AN OPERATION OF LAD :sa)e as an bA''ountin1b PRO#ATE DOES NOT HAVE ENUITA#LE PODERS TO
*REATE A TRUST
P'$!)&e Mone" Re&'+tin: T$'&t
Pro&ate 'annot )a0e t%is trust &e'ause it is an e$uita&le re)e(! :a -a! t%at e$uit! &!passes t%e re$uire)ents of Statute of
Frau(s / )ust &e %ear( in .A Superior *ourts;
2. Resultin1 trust i)plie( F#O person pa!in1 'onsi(eration for t%e transfer to anot%er person of le1al title to real or
personal propert!
. Re&utta&le presu)ption
9. Re&utta&le presu)ption t%at if t%e pa!or of 'onsi(eration an( t%e transferee %a"e a relations%ip of %us&an(@-ife>
parent@'%il(> si&lin1s> t%en a 1ift is presu)e(
F. Statute of Frau(s not appli'a&le to resultin1 trusts
Hono$$" T$'&t&
Ne"er a&out people> al-a!s a&out ani)als or t%in1sE e$uita&le re)e(!
2. De"ise to a na)e( pet Q faile( trust &e'ause (o1 'annot 'o)e into 'ourt :no stan(in1; to assert 'lai)s #UT
*REATES AN HONORARY TRUST
. Trust t%at &in(s t%e 'ons'ious of t%e trustee
9. T%e person re'ei"in1 t%e po-er to 'arr! out t%e testatorBs -is%es )ust &e -illin1 to perfor) t%e tas0s re$uire( of t%e
%onorar! trust :'are for pupp! (o1;
F. ?ust still %a"e a ti)e li)it t%at (oes not "iolate t%e Rule A1ainst Perpetuities
a. UP* 6/384: For ani)alBs life or for 2 !ears> -%i'%e"er is s%orter
O$+ Inte$ Vi-o& T$'&t& o% Ln,
Re'ei"e e$uita&le re)e(ies :see also p. 5F of suppl;
2. Usuall! a pro&le) -it% real propert! &e'ause of Statute of Frau(s
. Pri"ate E,press Trust: E,press trusts re$uire a -ritin1 settin1 out an( (efinin1 t%e spe'ifi' re$uire)ents of t%e trust
a. #ut !ou 'anBt intro(u'e e,trinsi' e"i(en'e to 'reate a trust to (efeat t%e (e"ises of %eirs at la- or ne,t of 0in
9. #ut if for real propert!> an( (e"ise &! oral trust> -%i'% -oul( &e a 'onstru'ti"e trust in or(er to effe't t%e TBs intent < a
'onstru'ti"e trust :trust -%i'% arises &! operation of la-; -ill not 'onsi(er t%e Statute of Frau(s> -%i'% (oes not appl!
to trusts 'reate( &! operation of la-
F. .A: No 'onfi(ential relations%ip re$uire(> &ut it )a! %elpE also oral trusts are not enfor'ea&le in .A
Se!$et T$'&t&
For) of 'onstru'ti"e trust
2. A le1a'! -%i'% is a&solute on its fa'e> &ut -it%out an! t%in1 in t%e -ill in(i'atin1 an intent to 'reate t%e trust
a. E,trinsi'> parol e"i(en'e allo-e( to s%o- t%e e,isten'e of t%e se'ret trust
Allo-e( -%en an a)&i1uit! is present in t%e instru)ent
&. To also pre"ent t%e trustee fro) personal unKust enri'%)ent
'. #enefi'iaries to t%e trust -oul( 1et t%e (e"ise
(. #ut if no testa)entar! intent> t%en t%e 1ift fails
e. Un(er t%e Restate)ent> (e"ise turns out to &e a testa)entar! 1ift
f. On its fa'e> t%e -ill (oes not s%o- 'reation of t%e trust &ut t%e person 0no-s t%at T -ante( t%e) to &e trustee
sin'e t%e person 0ne- t%e intent of t%e T
1. If a part! is suppose( to &e t%e trustee an( %a"e le1al title> pro&ate -oul( allo- t%e (e"ise to 1o to t%e suppose(
trustee> &ut t%en t%e (esi1nate( &enefi'iaries 'an 'lai) in e$uit! :unKust enri'%)ent; an( %a"e a 'onstru'ti"e trust
'reate(
). If t%e trust is totall! se'ret :bFeeb (e"ise to +> -%o t%en 0no-s %o- it s%oul( &e (istri&ute(; t%en a 'onstru'ti"e
trust )a! &e 'reate( an( t%en Fee (oes 1o to + -it% a 'onstru'ti"e trust F#O t%e %eirs un(er t%e 'onstru'ti"e
Pa1e F of F5
trust
i. On'e -e are a-are t%at + is not reall! ta0in1 fee> t%en it 1oes to t%e %eirs at la- &e'ause not%in1 -as in -ritin1>
t%us no testa)entar! intent resultin1 in faile( 1ift
. Se)i/se'ret Trust: S 1i"es &e$uest to T in to (istri&ute as S (e'i(e( outsi(e of t%e -ill < pro&le) is t%at T is not t%e
&enefi'iar! &ut T (oes 0no- -%o t%e &enefi'iaries are :an( -%o 1ets -%at;
a. NO Se)i/Se'ret Trusts: &e'ause no 0no-n or as'ertaine( &enefi'iaries
&. Voi( 1ift &e'ause it (oes not sa! -%at T -ante( an( an oral transfer is not "ali( an( 'anat &e t%en 'alle( a trustE It
-ill fail unless it 'an &e (eter)ine( to &e an outri1%t 1ift
'. bPropert! to + to (istri&ute> as I %a"e in(i'ate(b &ut t%e intent (es'ri&e( orall! is not enfor'ea&le un(er Dills La-E
issue is t%at t%ere is a)&i1uit! sin'e (istri&ution is onl! to + to &enefit ot%ers unas'ertaine(
(. *anat in'orporate so)et%in1 &! referen'e unless it is in e,isten'e at ti)e of -ill
e. Use a resi(uar! pour o"er UTATA :A((ition to trusts; trust -%i'% is in e,isten'e at t%e ti)e of t%e -ill to 'reate an
inter "i"os> a)en(a&le> re"o'a&le trust :not Kust a list of -%o 1ets -%at> it is &etter to 'reate a trust;
f. Al-a!s loo0 to Dills La- / an( if -ills la- is follo-e(> t%e %eirs at la- )a! t%en use intestate la-s to re'ei"e un(er
t%e -ill
9. Gi%t: if S 1i"es to T as a 1ift> t%en t%e 9
r(
part! &enefi'iaries 'an 'o)e to 't an( pro"e t%at t%e 1ift -as F#O t%e)
T/tion o% G$nto$ T$'&t&
2. G$nto$ T$'&t: trust in -%i'% t%e settlor@1rantor )ust pa! in'o)e ta, on t%e trust if %e retains su&stantial 'ontrol :IR* -ill
(ee) %i) to still &e t%e o-ner of t%e trust assets;
a. An! retaine( interest Q IRS -ill i)pute t%e propert! to t%e 1rantor
:2; In'lu(in1 po-er to re"o0e e"en if !ou 1i"e e"er!t%in1 to t%e trust> t%e )ere po-er to re"o0e or (is'retion
o"er t%e assets &! t%e 1rantor -ill 'reate a 1rantor trust
:; #ut if an in(epen(ent> a("erse part! to t%e trust -it%out a&ilit! to re"o0e> 'ontrol or (is'retion -ill ta0e t%e
trust in'o)e@propert! a-a! fro) 1rantor Q no 1rantorBs trust
&. If Settlor or Non/a("erse part! as trustee or in(i"i(uall! is 1rante( (is'retionar! po-er o"er in'o)e or prin'ipal of
t%e trust -it%out a("i'e of an a("erse part!
'. Dis'retion is O= as lon1 as t%e (is'retion is for (efinite as'ertaina&le stan(ar(s :e.1.> for t%e H%ealt%> e(u'ation or
-elfare of &enefi'iar!;
. S#o'&+ Att$i*'tion R'+e: If trust is %el( &! a settlorBs spouse> an( t%e! li"e to1et%er at t%e ti)e t%e propert! is transferre(
into trust
9. T/*+e:
a. Trust in'o)e of a re"o'a&le trust> -%i'% is a t!pe of 1rantor trust
MANDATORY AND DISCRETIONARY TRUSTS
Gene$++":
:9; Dills an( trust la- is pri"ate la- an( until pu&li' poli'! is offen(e(> t%en people are free to )a0e -ills as t%e! please
:F; Loo0 R t%e trusteeas po-er pro"i(e( un(er t%e trust to (eter)ine -%et%er it is a )an(ator! or (is'retionar! trust
Mn,to$" T$'&t&:
Trustee )ust (istri&ute all t%e in'o)e> %as no (is'retion o"er pa!)ent of in'o)e> prin'ipal or &ot%
Di&!$etion$" T$'&t:
Trustee %as (is'retion to (istri&ute all t%e in'o)e to one or )ore )e)&ers of a 1roup :A=A a bSpra! trustb;E trustee )a! %a"e t%e
(is'retion to (eter)ine -%o 1ets in'o)e an( in -%at a)ount :)a! also ta0e in'o)e an( a(( it to t%e prin'ipal;
Settlor 'an sa!> !ou %a"e (is'retion> so lon1 as it is use( for e(u'ation
Trustee is %ol(in1 an( )ana1in1 F#O so)eone else
#enefi'iaries of a (is'retionar! trust 'reate( &! a -ill (oes not %a"e an as'ertaina&le pe'uniar! interest an( t%erefore %as no stan(in1
to '%allen1e t%e pro&ate of a -ill
D%at a'ts 'onstitute an a't of (is'retionZ
*re(itin1 t%e &enefi'iar!Bs a''t on t%e trusteeBs &oo0s
Oral or -ritten (e'laration to t%e &enefi'iar! )a! in(i'ate trustee po-er %as &een e,er'ise(
On'e t%e propert! %as &een transferre( &! an a't of (is'retion> 're(itors )a! seiGe propert!
Trustee 'an 1et aroun( it &! puttin1 a pro"ision in t%e trust instru)ent per)ittin1 t%e trustee in its (is'retion not to pa! t%e
&enefi'iar! (ire'tl! &ut to pa! t%ir( parties for t%e support of t%e &enefi'iar!
T$'&t& %o$ t)e Stte-&'##o$te,
Trusts an( ?e(i'ai(
Self/settle( Trust:
If assets of t%e in(i"i(ual -ere use( to for) all or part of t%e 'orpus of t%e trust
If trust -as esta&lis%e( &! t%e in(i"i(ual> a spouse> or person or 'ourt -it% le1al aut%orit! to a't in &e%alf of or on re$uest &!
t%e person or t%eir spouse
If re"o'a&le> t%en ?e(i'ai( 'onsi(ers t%e assets of t%e trust a"aila&le resour'es an( -oul( pro&a&l! (en! ?e(i'ai(
eli1i&ilit!
Pa1e F9 of F5
If irre"o'a&le> an( ANY in'o)e or 'orpus 'oul( &e use( or applie( to t%e &enefit of t%e &enefi'iar! -oul( &e 'onsi(ere( to
&e resour'es of t%e in(i"i(ual
State 'an rea'% )a,i)u) a)ount t%at 'oul( &e pai( to settlor -%en t%e in(i"i(ual is a -ar( of an institution an( is not
pa!in1
E/!e#tion& to t)e Se+%-&ett+e, T$'&t
Dis'retionar! Trust *reate( &! Dill: if 'reate( &! t%e -ill of a spouse> t%en t%e resour'es are not 'onsi(ere( a"aila&le resour'es &!
?e(i'ai(
Trust Esta&lis%e( for a Disa&le( Person: if 'reate( for a (isa&le( person &! parent> 1ran(parent> or 1uar(ian of t%e in(i"i(ual or &! a
'ourt an( t%e trust pro"i(es t%at t%e state -ill re'ei"e t%e re)ain(er of t%e trust> up to t%e a)ount of )e(i'al assistan'e re'ei"e( &!
t%e in(i"i(ual> t%en t%e resour'es are not 'onsi(ere( a"aila&le to in(i"i(ual &! ?e(i'ai(
T$'&t E&t*+i&)e, *" T)i$,-#e$&on FBO Me,i!i, A##+i!nt
.enerall! if t%e trust in'o)e> prin'ipal> or a le1al interest is "este( in t%e in(i"i(ual> in )an(ator! or (is'retionar! trusts> t%en t%e
propert! is 'onsi(ere( a"aila&le resour'es of t%e in(i"i(ual
Dis'retionar! Trusts &! T%ir(/parties: if no le1al ri1%t to t%e 'orpus> t%en it is una"aila&le for ?e(i'ai( purposes> &ut if t%e 'orpus
is inten(e( to &e use( F#O in(i"i(ual> it is 'onsi(ere( an a"aila&le resour'e a''or(in1 to ?e(i'ai(
H-e--He$t P$o-i&ion
If !ou settle a trust an( pro"i(e t%at it is onl! a"aila&le for supple)ental nee(s of a (isa&le( person> t%en t%e trust -ill not i))e(iatel!
(is$ualif! t%e (isa&le( person fro) ?e(i'are> as lon1 as an! left/o"er portion at (eat% of &enefi'iar! 1oes to o&li1ations to t%e State.
See p. 5FC
<ARS<AN V. NAS"A, 573 N.E. 2D 125
D't" to in2'i$e into *ene%i!i$"J& %inn!i+ $e&o'$!e& to ,ete$3ine BJ& nee,&
A trustee -it% (is'retionar! po-er to (istri&ute in'o)e F#O a &enefi'iar! :e.1.> *o)forta&le support an( )aintenan'e; %as a (ut! to
in$uire into t%e finan'ial resour'es of t%e &enefi'iar! so as to re'o1niGe t%e &enefi'iar!as nee(s
Stan(ar( of 'on(u't of Trustee: Dis'retionar! trustees (o not enKo! a&solute (is'retionE )ust use pru(en'e an( reasona&leness> not
'areless 1oo( nature
An!t%in1 left in t%e 'orpus after (istri&ution> or on'e trust %as &een perfor)e(> t%en t%e lefto"ers 1o to t%e %eirs at la-
D%at %appens -%en t%ere is a life in'o)e &enefi'iar! as -ell as a re)ain(er &enefi'iar! / so -%o is 1oin1 to 1et t%e &est &enefitZ If
trustee uses t%e in'o)e properl! t%e re)ain(er &enefi'iar! -oul( &rin1 an issue
For)al assent to t%e Trustee )a0in1 in'o)e pa!)ents a''or(in1 to t%e settlor as0in1 / t%e -a! for trustee prote't %i)self is to
pu&lis% annual reports to t%e settlor an( &enefi'iaries s%o-in1 -%at %as %appene( annuall! -it% t%e trust / &ut t%e trust %as to pa!
trustee for
D%! no SOL 'lause on t%e instru)entZ D%en a &rea'% of (ut! %as %appene( so far off / SAY IT IS A *ONTINUIN. #REA*H
&e'ause it is not &ein1 resol"e( until Trustee in$uires as to so)et%in1 %e %as a (ut! to (o :.A %as 5 !ear SOL for su'% 'lai)s> &ut
-%en !ou set t%e last (ate of t%e &rea'% to t%e ti)e -%en Trustee (i( not in$uire;
Trustees are Fi(u'iaries of t%e Hi1%est Or(er
Trustees are pai( fees
*orporate Trustee
E,'ulpator! *lause: Li)portantM -it%out it> trustee is potentiall! lia&le for an! &rea'% :si)ple ne1li1en'e; &ut ne1li1en'e is a
lo- t%res%ol( an( is onl! "ie-e( R ti)e of t%e (e'isions
IN GA: 'losel! follo-s t%e restate)ent :p. 54;
Uni%o$3 T$'&t A!t: presu)es t%at t%e insertion of an e,'ulpator! 'lause is a &rea'% of fi(u'iar! (ut!> UNLESS
TRUSTEE *AN SHOD THE FOLLODIN.:
*lause -as fair un(er 'ir'u)stan'es
E,isten'e an( 'ontent of 'lause -ere (is'lose( an( 'o))uni'ate( to settlor
Or -rite a letter to t%e settlor or so)e ot%er re'or( :%a"e t%e) initialiGe t%e instru)ent ne,t to t%e 'lause; t%at t%e
'lause -as pro"i(e( an( e,plaine(
SPENDTHRIFT TRUST
AVOIDANCE OF CREDITORS
If so)eone -ants to 'onstrain po-er of trustee an( &enefi'iar!> t%e 1rantor )a! '%oose t%e ter)s of t%e trust so t%at one of t%e
&enefi'iaries 'annot 'reate a situation -%ere a 're(itor )a! satisf! a (e&t usin1 t%e 'orpus of t%e trust
Ho- to 'ut off 're(itorBs a&ilit! to 1et to 'orpus :as -ell as pre'lu(in1 &enefi'iaries fro) 1iftin1 t%e 'orpus; < 0eep t%e P in t%e
fa)il!
Pu&li' Poli'! allo-s Spen(t%rift *lauses
Trustee is 1i"en a list of &enefi'iaries an( -%at t%e! 1et
Trustee %as a 'onstraint on -%o) %e or s%e is 1i"in1 t%e propert! < an( t%at t%e! 'an onl! %an( o"er propert! to t%e
&enefi'iar! :not %an( it o"er to a 're(itor;
Pa1e FF of F5
Interests in in'o)e fro) a trust are not assi1na&le> eit%er "oluntaril! or in"oluntaril!
Spen(t%rift trusts are an alternati"e to (is'retionar! trusts
SHELLE+ V. SHELLE+, P. =33
S#en,t)$i%t !+'&e !nnot !on%+i!t (it) nee,& o% !)i+,H &#o'&e
II. Not enfor'ea&le a1ainst enfor'ea&le 'lai)s a1ainst t%e &enefi'iar! < F#O -ife> '%il( of &enefi'iar! or &! e,/-ife for ali)on!
III. Restri'tion e,ists Q NO SELF/SETTLED SPENDTHRIFT TRUST: see note p. 593
Self/settle( is -%en settlor puts it in trust for %i)self an( t%e 1rantor is one of t%e &enefi'iaries
*anBt in'lu(e a spen(t%rift 'lause &e'ause it -oul( 'reate a safe/%ar&or fro) 're(itors :'onfuses t%e line of title;
F Kuris(i'tions allo- self/settle( spen(t%rift trusts Q &a( so'ial poli'!
In'lu(in1 DE < so t%is %as i)pli'ations on 'orporate self/settle( spen(t%rift trusts
GA &"& NO SELF-SETTLED SPENDTHRIFT TRUSTS @&ee #. 8E o% &'##+e3entA
:9; Spen(t%rift pro"ision allo-e( to &ar 1ift &! &enefi'iar!
:F; Pro"ision 1enerall! in"ali(> &ut if a &enefi'iar! is 'onsi(ere( %an(i'appe( un(er t%is 'o(e> t%e pro"ision IS "ali( an(
prote'ts t%e %an(i'appe( &enefi'iar! fro) 're(itors
:7; Spen(t%rift -ill not prote't a &enefi'iar! fro) t%e follo-in1:
a. Tort Ku(1)ents> Ta,es> .o"ern)ental 'lai)s> Ali)on!> *%il( Support> Ju(1)ent for ne'essities not "oluntaril! pro"i(e(
&! t%e 'lai)ant
:5; #UT Spen(t%rift DOES prote't a &enefi'iar! a1ainst t%e 'lai)s of *ONTRA*T *LAI?ANTS
a. A 'ontra't 're(itor 'an ta0e se'urit! a1ainst t%e =
&. *ontra't 're(itors are 'onsi(ere( to &e a&le to (eal effi'ientl! an( at ar)s len1t% in (e"elopin1 t%eir ri1%ts un(er t%e =
IV. RETIRE?ENT FUNDS Q E+*EPTION TO #AR OF SELF/SETTLED SPENDTHRIFT TRUSTS
ERISA 1'+i%ie,H Stte F'n,e, Pen&ion P+n& $e non-&&i:n*+e @#'*+i! #o+i!" to +e&&en +iti:tion !o&t& to ,3ini&te$ t)e
#en&ionA
:9; Pensions in'lu(e spen(t%rift pro"isions &e'ause t%e! are RENUIRED &! Fe( La-
:F; #ut pensions are often partiall! fun(e( &! t%e in(i"i(ual < )a0in1 it self/settle(
V. *%arita&le Trusts not 'o"ere( on e,a)
VI. *%il( Support pa!)ents as a )atter of pu&li' poli'!
VII. Pri"ile1e of (isposin1 propert! is su&Ke't to pu&li' poli'! restri'tions
VIII. #! eit%er statute or 'o))on la-
Co33on L( R'+e& +i3itin: t)e #$i-i+e:e o% +iention:
:9; Rule A1ainst Perpetuities
:F; Rule a1ainst restraints on alienation
:7; Refusal to Re'o1niGe Trust for *apri'ious or Ille1al Purposes
:5; An! purpose 'ontrar! to pu&li' poli'!
I+. #ut i)portant for '%il(> -ife> et'. to 'lai) a1ainst t%e 'orpus or in'o)e as &enefi'iaries an( not as 're(itors :sin'e t%e spen(t%rift
prote'ts a1ainst t%e 're(itors;
+. Pu&li' poli'! re$uires t%at interest of t%e &enefi'iar! of a trust s%oul( &e su&Ke't to t%e 'lai)s for support of %is '%il(ren / A 'lai) is in
e,isten'e -%en t%e o&li1ation is 'reate(
US V. OASHAU;HNESS+, 1994 P. =43
COMPELLING TRUSTEES TO MA0E PAYMENTS TO B
Fa'ts:
OBS%au1%ness! -as &enefi'iar! of (is'retionar! trusts
.o"Bt put a lien on propert! &elon1in1 to OBS
Trustees (i( not )a0e pa!)ent to .o"BtE OBS 'oul(nBt )a0e pa!)ent &e'ause %e onl! %a( ri1%ts to e,er'ise po-er of
appoint)ent upon %is (eat% in %is -ill
Reasonin1:
State la- (eter)ines -%et%er a ta,pa!er possesses propert! or ri1%ts to propert!
Dis'retionar! trusts onl! 1i"e ri1%ts to t%e propert! t%e trustee (istri&ute( to t%e &enefi'iar!
T%us t%e &enefi'iar! onl! %as an e,pe'tan'!
*re(itors -%o stan( in t%e s%oes of t%e &enefi'iar! %a"e no re)e(! a1ainst t%e trustee until t%e trustee (istri&utes t%e propert!
D%en settlors inten( to 'reate a (is'retionar! trust < -it% sole (is'retion 1i"en to t%e trustees to )a0e pa!)ents to t%e
&enefi'iar! < t%e trustees 'annot )a0e a (istri&ution t%at "iolates t%e settlorBs intent or t%e trustBs purpose
#enefi'iaries of support trusts 'an le1all! 'o)pel t%e trustee to (istri&ute trust assets
#enefi'iaries of (is'retionar! trusts 'annot le1all! 'o)pel t%e trustee to (istri&ute trust assets
A &enefi'iar! to a (is'retionar! trust -%ere t%e trustees retain total (is'retion to pa! t%e &enefi'iar! propert! fro) t%e trust <
DOES NOT HAVE HPROPERTYI or a HRI.HT TO PROPERTYI
Pa1e F7 of F5
MODIFICATION AND TERMINATION OF TRUSTS
TRUSTS MAY BE MODIFIED OR TERMINATED
Settlor an( all &enefi'iaries )ust 'onsent
No one else -ill %a"e a &enefi'ial interest in t%e trust
Trustee %as no &enefi'ial interest an( 'annot o&Ke't to t%e (issolution
Spen(t%rift 'lause (oes not )o(if! or (estro! t%e ri1%t of t%e settlorG an( &enefi'iaries to )o(if! or ter)inate t%e trust
Pa1e F5 of F5