This document discusses wills and estate planning law. It covers topics like the duties of a personal representative, intestate and testate transfers, probate procedure, taxes on wealth transfers, intestate estate statutes, and the shares of spouses and other heirs under the Uniform Probate Code. The document appears to be class notes or a syllabus for a law school course on wills and estates.
This document discusses wills and estate planning law. It covers topics like the duties of a personal representative, intestate and testate transfers, probate procedure, taxes on wealth transfers, intestate estate statutes, and the shares of spouses and other heirs under the Uniform Probate Code. The document appears to be class notes or a syllabus for a law school course on wills and estates.
This document discusses wills and estate planning law. It covers topics like the duties of a personal representative, intestate and testate transfers, probate procedure, taxes on wealth transfers, intestate estate statutes, and the shares of spouses and other heirs under the Uniform Probate Code. The document appears to be class notes or a syllabus for a law school course on wills and estates.
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≤ :&; 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(&.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≤ 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)pℓ :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