Estate Planning Documents

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Anderson Law Group

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Copyright © 2011 by Anderson Law Group, PLLC
Printed in The United States of America

INSTRUCTIONS FOR EXECUTING YOUR LIVING TRUST AND
ACCOMPANYING ESTATE PLANNING DOCUMENTS
Please keep the following rules in mind and adhere to them when executing your
estate planning documents:
1. Carefully read all information, warning and disclaimers concerning your estate
planning documents. If after examination of the estate planning documents, you decide
that you have circumstances that are not covered by the various documents or do not
feel confident about preparing your own estate planning documents, contact
Bettertrades for documents tailored specifically to fit your individual situation or consult
your local attorney.
2. Complete each blank on each page of the various estate planning documents. Do
not skip over inapplicable blanks or lines intended to be completed. If the blank is
inapplicable, make “N/A” or “None”. This shows that you have not overlooked the item.
3. Always use pen or type when you complete each blank
4. Whenever a witness is required be sure that the witness is unrelated by blood or

marriage.
5. All witnesses must be over the age of 18.
6. Your Pour Over Will cannot be executed before your Living Trust. (See
explanation below)
7. Be sure to sign your documents in front of a notary and any necessary witnesses.
Below is an overview of each section in your Estate Plan. Read through this to become
familiar with the documents within your Estate Plan. For more detailed information
about the documents in your Estate Plan turn to the specific section.
SECTION #1: LIVING TRUST

This section contains your Living Trust. After you have read through your Living
Trust and complete each blank on each page of the Living Trust. Do not skip over
inapplicable blanks or lines intended to be completed. If the blank is inapplicable, make
“N/A” or “None”. This shows that you have not overlooked the item. you must execute it
by signing it in front of a notary public. We recommend using your friendly bank as a
notary. The day on which you sign your Living Trust is the date upon which it is
effective. Thus, you will need to place the date of your signing on the first page of your
Living Trust document in the space provided. The date of your Living Trust is important,
for when you reference your Living Trust, or take title to assets in the name of your
This document does not constitute the rendering of legal advice or services. This document is intended for informational
purposes only and is not a substitute for legal advice. State laws vary therefore, you are advised to consult an attorney on
all legal matters.
Living Trust you will need to do as follows: For Example John and Mary Sample as
Co-Trustees of the Sample Family Trust Dated December 1, 2001.
Following your Living Trust you will find the POWERS OF TRUSTEE. This
document is to remain with your Living Trust at all times, for it details what power you
possess as trustees under your Living Trust. Sometimes this document is drafted
directly into the living trust, however, we believe it is more appropriate to attach it in the
event an institution, with which you are transacting business, desires to view the
trustee's power. By keeping it separate, the privacy of your Living Trust is protected.
SECTION #2: SCHEDULE OF GIFTS

If you ever decide in the future to make gifts of your trust property, i.e., your wedding
ring to your daughter, you can enter that information here. The successor trustee of
your trust will make carry out your gifting instructions upon your death. This document
has validity because it is incorporated by reference into your Living Trust in Article 5.6.
SECTION #3: DECLARATION OF INTENT

The Declaration, by itself, is NOT sufficient to transfer all of your assets into your
Living Trust. The Declaration is drafted in all-inclusive language designed to make it
clear that you intended to transfer all your assets into your Living Trust. It is a matter of
preference if you wish to itemize your assets on the accompanying Schedule "A" form.
Usually, Schedule "A" is used if a person wants to keep some assets out of the living
trust. Note -- although the Declaration states that all of your real estate is transferred
into your Living Trust, this is for intent only and is not self-operating. The majority of
states do not recognize this transfer unless accomplished by deed. Additionally, if
you have separate property and wish the property to remain so when transferred into
your Living Trust, you must specifically identify any such property on the attached
SCHEDULE "SP".
SECTION #4: CERTIFICATION AND VERIFICATION OF TRUST

The Certification and Verification of Trust is designed to maintain the privacy of your
Living Trust and aid in you conducting business through your Living Trust. When you,
as trustee, desire to engage in a transaction that is unusual for a trustee (such as
mortgaging trust assets to secure a personal loan being made to the grantor of the trust,
or opening a securities account), it will be necessary from time to time to show a
stockbroker or lender, etc., that the your Living Trust agreement expressly grants you
the power to engage in the contemplated transaction. By providing these individuals
with a copy of the POWERS OF TRUSTEE in Section 3, coupled with this Certification,
they may safely rely upon these documents without examining your entire trust
agreement.
all legal matters.
SECTION #5: POUR-OVER WILL(S)
Your Pour-Over Will(s) must be executed (signed, witnessed, and dated) after you
execute your Living Trust. This is because your Will references your Living Trust and in
order for that to be proper, your Living Trust must be in existence when your Will was
executed. Thus, be sure that you sign, date, and have your Will witnessed either on the
day your Living Trust is executed or some time thereafter.
To execute your Will you must sign it in front of two unrelated witnesses. We ask
that the witnesses be unrelated to dispel any claims of potential fraud or undue
influence. Additionally, as an added safeguard we ask that you read each page of your
Will and place your initials at the bottom of the page, in the space provided. This is to
protect you against possible Will contests in the future. Some states require notarization
and/or provide for a Self Proving Affidavit, which is basically a sworn statement by your
witnesses that you signed your Will under your own free will.
SECTION #6: DURABLE FINANCIAL POWER OF ATTORNEY

To execute this document you will need to sign this document in front of a notary.
Your Power of Attorney grants your chosen attorney-in-fact the power to sell or
encumber only your real property. In most states, for this power to be valid your
DURABLE FINANCIAL POWER OF ATTORNEY must be recorded with your county
recorder. It is recommended that you record this document after your signing.
SECTION #7: DURABLE POWER OF ATTORNEY FOR HEALTH CARE

DECISIONS
To execute this document you will need to sign this document in front of two
witnesses and a notary. Please read through this document for there are several blanks
you must personally fill in before signing. These clauses are intended to reflect your
medical desires in the event of incapacity. Additionally, there are sometimes restrictions
on who may be a witness to this document depending on the particular state. Be sure
to read the witness signature clause before choosing your witnesses to this document.
SECTION #8: DIRECTIVE TO PHYSICIANS

Your Directive to Physicians is sometimes referred to as a Living Will. This
document states your desires concerning your health care in the event you are
incapacitated. This document works in conjunction with your Health Care Power of
Attorney by providing specific guidance to your health Care Agent and your physician.
Like your Durable Health Care Power of Attorney, there may be some restrictions on
who may witness your signing, so please read this document carefully.
SECTION #9: FUNDING INSTRUCTIONS AND FORMS

Here you will find detailed instructions on how to transfer ownership of your financial
assets into your Living Trust. We have prepared several forms for you in this section
based upon your answers to our questionnaire. Additionally, at the end of this section is
a sample transfer deed. This should aid you in transferring your real property into your
Living Trust.
all legal matters.
CONTENTS
SECTION CONTENTS
1 Revocable A - B Living Trust
2 Schedule of Gifts
3 Declaration of Intent
4 Certification of Trust
5 Pour-Over Will(s)
6 Financial Durable Powers of Attorney
7 Durable Powers of Attorney for Health Care
8 Directive to Physicians
9 Funding Instructions and Funding Letters for Banks, Credit Unions,

Stockbrokers, Insurance Companies, for IRAs, etc… and Questions
And Answers Glossary.
all legal matters.
Personal
Information
Notice: Under each category shown in the form, you may wish to add additional
entries as deemed appropriate.
NOTIFICATIONS
In the event of our deaths, please notify the following:
Name Telephone
LOCATION OF IMPORTANT PAPERS
Location of Last Will and Testament:
Location of Trust Agreement:
Location of Birth and/or Baptismal Certificates:
Location of Marriage Certificate:
Location of Military Service Records:
Location of Educational Records:
Location of Important Family History Information:
Location of Other Important Papers:
CHECKING AND SAVINGS ACCOUNTS

(Identify Separate Property Accounts)
Bank Name:
Branch:
Account No(s):
Bank Name:
Branch:
Account No(s):
FUNDING THE LIVING TRUST
SAFE DEPOSIT BOXES
Bank Name:
Branch:
Account No(s):
Bank Name:
Branch:
Account No(s):
BROKER & MUTUAL FUNDS ACCOUNTS

(Identify Separate Property Accounts)
Firm Name:
Address:
Acct. No(s):
Contact Person:
Firm Name:
Address:
Acct. No(s):
Contact Person:
STOCK & BOND CERTIFICATES
Company/Issuer:
Location Where Kept:
Company/Issuer:
Location Where Kept:
LIFE INSURANCE
Insurance Company:
Policy No.
Insured:
Face Amount of Policy: $
Place Policy is Kept:
Agent or Contact Person:
Insurance Company:
Policy No.
Face Amount of Policy: $
Place Policy is Kept:
ANNUITY CONTRACTS
Insurance Company:
Contract No.
Annuitant:
Face Amount: $
Place Contract is Kept:
Insurance Company:
Contract No.
Annuitant:
Face Amount: $
Place Contract is Kept:
OWNED REAL ESTATE
(Identify Separate Property Parcels)
PERSONAL RESIDENCE
Property Location:
Mortgage Holder (if any):
Property Insurance Carried by:
Place Where Property Records are Kept:
OTHER REAL ESTATE
Property Location:
Mortgage Holder (if any):
Property Insurance Carried by:
Place Where Property Records are Kept:
RECEIVABLES
(Identify Separate Property Assets)
REAL ESTATE CONTRACTS, MORTGAGES, AND DEEDS OF TRUST
Due From:
Type of Security Instrument:
Held for Collection at:
Escrow/Collection Acct. No.
Location of Personal Records:
Due From:
Type of Security Instrument:
Location of Personal Records:
UNSECURED NOTES RECEIVABLE
Due From:
Location of Original Note and Personal Records:
Due From:
Location of Original Note and Personal Records:
BUSINESS INTERESTS
(Private Corporations, Partnerships, Proprietorships)
Name:
Location:
Type of Business:
Partners or Principal Associates:
OTHER INVESTMENTS
Description & Location:
Description & Location:
MOTOR VEHICLES AND MOBILE HOMES
Year Make & Model:

Lien holder (if any):
Year Make & Model:

Lien holder (if any):
OTHER IMPORTANT PROPERTY

(Identify Separate Property Assets)
Description:
Location (if not at personal residence):
Description:
Location (if not at personal residence):
UNPAID DEBTS AND LOANS

(Other than Ordinary Monthly Bills and Mortgage Loans)
Creditor:
Address:
Account/Loan No.
OTHER PERSONAL INFORMATION
Location of Income Tax Records:

Accountant or Tax Preparer:
Family Attorney:
Physicians:
Church Affiliation:
Contact Person:
Lodges or Associations Who Should be Notified of Death:

Contact Person:
Revocable
Living Trust
INSTRUCTIONS FOR COMPLETING YOUR
REVOCABLE LIVING TRUST
IMPORTANT: READ CAREFULLY BEFORE

COMPLETING FORM
1. Carefully read all information, warning and disclaimers concerning the Living Trust.
If after examination of the Living Trust, you decide that you have circumstances that
are not covered by the Living Trust or do not feel confident about preparing your own
Living Trust, consult an attorney.
2. Complete each blank on each page of the Living Trust. Do not skip over
inapplicable blanks or lines intended to be completed. If the blank is inapplicable,
make “N/A” or “None”. This shows that you have not overlooked the item.
3. Always use pen or type when you complete each blank.
4. For your Living Trust to be a binding, legal document, you must sign and date it in
the presence of a notary public.
5. Your successor trustee(s) must be 18 years of age or older.
Instructions Page 1 of 4
purposes only and is not a substitute for legal advice. State laws vary therefore, you are advised to consult an attorney
on all legal matters.
Instructions For Completing Revocable Living Trust:
Cover Page
1. Insert your last name on the blank line under the word “THE,” this will be the
name of your Living Trust.
Page 1
1. In the first paragraph insert the day, month and year that you sign and execute
your Living Trust.
2. In the second line of the first paragraph insert the husband’s name and the wife’s
name on two blank lines naming the grantors of the trust. (Note: The wording of
the Living Trust and the following documents requires that the husband’s name is
always inserted first.)
3. In the third line of the first paragraph insert the name of your county in which you
live on the first blank line and the name of your state on the second blank line.
4. In the fifth line of the first paragraph insert the husband’s name and the wife’s
name on two blank lines naming the trustee’s of your trust. (Note: Because this
is a revocable grantor trust both of you will be the grantor’s and the trustee’s of
the trust.)
5. In Article 1.1 insert your last name on the blank line. This will be the name of your
Living Trust. e.g. The Smith Family Trust.
Page 2
1. In Article 2.1 insert the husband’s name and the wife’s name on two blank lines
as the grantors of the trust.
Page 3
1. In Article 2.5 insert the names of your children. (Note: Insert both the names of
the biological and/or adopted children of your current marriage and the names of
your biological and/or adopted from previous marriages. If you have no living
children insert “None” on the blank line.)
Page 17
1. In heading of Article 8.4.6 insert the age in which your beneficiary is to receive
full distribution of his or her share of the trust. (Note: Distribution will not occur
until both of your passing. Additionally, if your beneficiary has not attained the
age designated for full distribution the trustee has the power to provide funds
necessary to provide for the beneficiary’s health, education, and maintenance.)
2. In the third line of Article 8.4.6 insert the age you have designated in which your
beneficiary is to receive full distribution of his or her share of the trust.
3. At the end of the fourth line of Article 8.4.6 (ii) insert the age you have designated
in which your
beneficiary is to receive full distribution of his or her share of the trust.
4. In the eighth line of Article 8.4.6 (ii) insert the age you have designated in which
your beneficiary is to receive full distribution of his or her share of the trust.
5. In the fifteenth line of Article 8.4.6 (ii) insert the age you have designated in which
your beneficiary is to receive full distribution of his or her share of the trust.
Page 23
1. In Article 10.6 insert the name of the Successor Trustee to serve as Trustee of
the deceased spouse’s trust and after both of your passing to serve as Trustee
over the entire trust. (Note: You may name more than one Successor Trustee
and they can serve as Co-Successor Trustees.)
Page 27
1. In Article 12 insert the day, month and year that you signed and executed your
Living Trust..
2. On the first signature line have the husband sign on the line and print his name
after the word “Signature” below the line. (Note: He is signing as a Grantor of the
trust.)
3. On the second signature line have the wife sign on the line and print her name
after the word “Signature” below the line. (Note: She is signing as a Grantor of
the trust.)
4. Have a notary public notarize both of your signatures. (Note: It is required that
you sign in the presence of a notary public.)
Page 28
1. On the first line under the heading “Schedule A” insert the your last name as the
name of the Family Trust.
2. On the first line under the heading “Schedule A” after the word “Dated” insert the
date your Living Trust was signed as notarized. (Note: Wherever you see
“Dated” after the name of your Family Trust insert the date your trust was signed
and notarized because this is the date your trust came into legal existence.)
3. Under the heading “Beneficiary” insert the name or names of the beneficiary of
your trust. (Note: While both grantors are living they are the beneficiaries of the
trust. The designation of beneficiary on the Schedule “A” refers to the
beneficiaries who will inherit your trust estate after the grantors passing and after
any specific gift listed on the “Schedule of Gifts.”)
4. Under the heading “Percentage of Distribution” insert the percentage of the trust
estate the beneficiary will receive. If you have only one beneficiary his or her
percentage will be 100%. (Note: It is essential that regardless of the number of
beneficiaries you designate the total percentage distributed equals 100%.
Failure to have the total distribution equal 100% can result is beneficiaries
challenging your trust in court.)
after the word “Signature” below the line.
THE
FAMILY TRUST
What is a This type of Trust is sometimes called a revocable inter vivos Trust. Inter vivos
Revocable means that it is created while you are living. Revocable means that it can be revoked,
Living Trust? changed or discontinued. This document creates the entity to which you transfer
ownership of your assets. It also contains instructions for managing your assets
during your lifetime and for their distribution upon your incapacity or death.
Why use a Your Revocable Living Trust is a method of avoiding the probate process and
Revocable minimizing estate taxes. If your assets are owned by your Trust, no court
Living Trust? involvement upon your death is required, no records become public, and no statutory
waiting periods apply. As soon as any tax matters are settled, your assets may
FAMILY TRUST
Table of Contents
Article 1 Living Trust Agreement ……………………………… Page 1

Section 1.1 Trust Name ……………………………………………… Page 1
Article 2 Definition of Terms …………………………………… Page 2

Section 2.11 Ademption ………………………………………………. Page 4
Article 3 Property In Trust ……………………………………… Page 6

Section 3.1 Original Trust Estate …………………………………… Page 6
Section 3.2 Future Transfers………………………………………… Page 6
Section 3.3 Character of Property Transfer ……………………….. Page 6
Section 3.4 Application of Agreement …………………………...…. Page 7
Article 4 Revocable Trust ………………………………………. Page 8

Section 4.1 Power to Amend or Revoke …………………………… Page 8
Section 4.2 Limitations ………………………………………………. Page 8
Article 5 Distributions to Grantors ………………………….… Page 9

Section 5.1 Initial Trust Beneficiaries ………………………………. Page 9
Section 5.2 Distributions of Income ………………………………... Page 9
Section 5.3 Distributions of Principal
Article 6 Irrevocable Trust ……………………………………… Page 10

Section 6.1 Division of Trust Property Upon Death of First
Grantor ………………………………………………….. Page 10
Section 6.2 Cessation of Power to Amend or Revoke …………… Page 10
Article 7 Surviving Grantor’s Trust …………………………… Page 11

Section 7.1 Surviving Grantor’s Trust ……………………………… Page 11
Section 7.2 Application of Income and Principal ………………….. Page 12
Section 7.3 Power of Appointment …………………………………. Page 12
Section 7.4 Surviving Grantor’s Special Power of Appointment … Page 12
Section 7.5 Payment of Death Taxes, Other Expenses …………. Page 13
Section 7.6 Termination Distributions ……………………………… Page 13
Article 8 Family Trust …………………………………………… Page 14

Section 8.1 Payment of Costs Arising By Reason of Death of
a Grantor ……………………………………………….. Page 14
Section 8.2 Division of Trust Property …………………………….. Page 14
Section 8.3 Marital Trust ……………………………………………. Page 14
Section 8.4 Remainder Trust ………………………………………. Page 16
Section 8.5 Gifts …………………………………………………….. Page 17
Section 8.6 Distribution if No Living Beneficiary ………………….. Page 18
Article 9 Other Provisions ……………………………………… Page 19

Section 9.1 Protection of Beneficial Interests ……………………... Page 19
Section 9.2 Applicable Law …………………………………………. Page 20
Section 9.3 Severability ……………………………………………… Page 20
Section 9.4 Costs of Unsuccessful Contest ……………………….. Page 20
Section 9.5 Parties Bound by Agreement …………………………. Page 20
Section 9.6 Declaration Concerning Grantors’ Financial
Condition…………………………………………………. Page 20
Article 10 Trustee and Successor Trustee ……………………. Page 21

Section 10.1 Further Definition of Term “Trustee” …………………. Page 21
Section 10.2 Powers of Trustee ……………………………………… Page 21
Section 10.3 Limitation Upon Exercise of Trustee’s Powers by
a Successor Trustee……………………………………. Page 22
Section 10.4 Original Co-Trustee Succeeding to Office of Sole
Trustee ………………………………………………….. Page 22
Section 10.5 Temporary Joint Administration ………………………. Page 22
Section 10.6 Successor Trustee ……………………………………… Page 23
Section 10.7 Compensation to Trustee ……………………………... Page 23
Section 10.8 Resignation or Removal of Trustee …………………... Page 24
Section 10.9 Total Vacancy in Office of Trustee …………………… Page 24
Section 10.10 Limitation of Liability of Trustee ………………………. Page 25
Section 10.11 No Bonding or Court Supervision …………………….. Page 25
Article 11 Miscellaneous Provisions ……………………….….. Page 26

Section 11.1 Governing Law …………………………………………. Page 26
Section 11.2 Rule Against Perpetuities ……………………………... Page 26
Section 11.3 Distribution to Person Under Eighteen Years ………. Page 26
Section 11.4 Costs of Unsuccessful Contest ………………………. Page 26
Section 11.5 Simultaneous Deaths …………………………………. Page 26
Article 12 Acceptance of Trust …………………………………. Page 27
Schedule “A” ………………………………………………………………….. Page 28

ARTICLE 1: LIVING TRUST AGREEMENT
THIS AGREEMENT AND DECLARATION OF TRUST, Made effective this

day of , 20 , between and
husband and wife, residents of County, State of , as
Grantors, do, in consideration of the promises and of the mutual covenants herein
contained, hereby convey, assign, transfer and deliver to the Trustee,
and , as Co-Trustees, transfer and deliver to the Trustee all of
the property described upon Grantor's DECLARATION OF INTENT attached hereto,
which by this reference is made a part hereof, TO HAVE AND TO HOLD the same and
any other property which Trustee may hereafter at any time hold or acquire from
Grantors or otherwise, IN TRUST, for the following uses and purposes and subject to
the following terms and conditions:
1.1
Trust Name
The name of this trust shall be: FAMILY
TRUST.
END OF ARTICLE
Family Trust Page 1 of 28

ARTICLE 2: DEFINITION OF TERMS
In the interpretation or construction of the provisions of this Trust Agreement, the

following words and phrases shall have the meanings set forth below:
2.1
"Grantors" means and whether
such persons are living or deceased.
2.2
All references and directives to the "Trustee" shall be construed to refer to whatever
person, persons, or legal entity shall be serving as Trustee of this Trust at the applicable
time. The term "Trustee" also includes "Co-Trustees" if the office of Trustee is held by
more than one person. Whenever the Successor Trustee, or Successor Co-Trustees,
shall succeed to the office of Trustee, the word "Trustee" thereafter refers to such
Successor Trustee, or Successor Co-Trustees.
2.3
The term “trust estate” refers to all property which, at any point in time, is held by
Trustee subject to the provisions of this Trust Agreement. Unless expressly limited, the
term “property” means and refers to all assets and things of value of every kind,
including but not limited to real estate and interests in real estate, and personal property
whether tangible or intangible.
2.4
The term "separate trust estate" refers to a portion of the trust estate (sometimes
referred to as a "subtrust") that is separately administered and accounted for by the
Trustee. A separate trust estate shall for all legal and tax purposes have the status of
a separate trust that is being administered by the Trustee under the provisions of this
Trust Agreement for convenience. With respect to the administration of a separate trust
estate, the Trustee shall have all of the duties, and all of the powers and authority,
including discretionary powers and authority, that are herein imposed upon or granted to
the Trustee of this Trust, unless expressly provided to the contrary elsewhere in this
Trust Agreement.
2.5
The terms “child,” “children,” “descendant” and “descendants” shall include legally
adopted persons, and the descendants of any such legally adopted persons, unless
preceded by the word “biological”, in which event the term shall not include legally
adopted persons. Step-children who have not been adopted by the step-parent shall not
under any circumstances be construed to be “descendants” of the stepparent.
For purposes of this Trust Agreement, a biological child of a person who has been
legally adopted by another person under circumstances terminating the relationship of

parent and child between the biological parent and the biological child during the
biological parent's lifetime shall not be deemed to be a “child” or “descendant” of such
biological parent for inheritance purposes following the death of the biological parent,
notwithstanding any provisions of law to the contrary, and the provisions of this Trust
Agreement shall be interpreted and administered accordingly.
The terms "child" and "children" when referring to the child or the children of a Grantor
shall be construed to refer to the issue of the Grantors marriage to one another or of a
Grantor's previous marriage. Grantors hereby declare that at the date of execution
hereof, Grantors have the following living children as issue:
2.6
A person is deemed to be "incapacitated" or "incompetent" if such person is
incapable of managing his or her own financial affairs because of such person's
physical or mental condition, or both. If a person who is serving as Trustee or Co-
Trustee hereunder becomes incapacitated or incompetent, such person shall be
deemed to have resigned the office of Trustee or Co-Trustee. A Grantor shall be
presumed to be incapacitated or incompetent if any of the following persons (except for
any who are at such time themselves incapacitated or incompetent) shall so certify in a
written statement: The physician then most recently regularly attending such Grantor, or
such Grantor's spouse if then living.
2.7
The masculine gender when used herein shall be deemed, where appropriate, to
include the feminine or neuter, and the singular the plural, and vice versa. References
to a female person's surname shall be construed to include all other surnames of such
person resulting from changes in her marital status from time to time.
2.8
Whenever provision is made herein for payment for the "education" of a beneficiary,
the term "education" shall be construed to include without limitation college and
postgraduate study, so long as pursued to advantage by the beneficiary, at an institution
of the beneficiary's choice; and in determining payments to be made for education,
Trustee shall take into consideration and deem to be a cost of "education" the
beneficiary's related living and transportation expenses to the extent that they are
reasonable.
2.9
If a beneficiary is not living at the time he or she becomes entitled to distribution of
any part of the trust estate, the provisions of this Trust Agreement shall be construed
and administered in accordance with the following:

2.9.1
Whenever this Trust Agreement directs that a distribution be made to a person or
to a class (group of persons), "per stirpes", it is intended that in the event a
beneficiary who is entitled to receive a distribution is no longer living at the time he
or she becomes entitled to such distribution, the gift to the deceased beneficiary or
class member shall not lapse if the deceased beneficiary or class member left
descendants who are still living at the time the deceased beneficiary or class
member would have become entitled to receive the distribution. The property to
which the deceased beneficiary or class member would have been entitled, if living,
shall instead be distributed to the surviving descendants of the deceased beneficiary
or class member as directed in the following subparagraph. If there are no living
descendants of the deceased beneficiary or class member to whom a distribution
was to be made per stirpes, the gift to the deceased beneficiary or class member
shall lapse.
2.9.2
Whenever a distribution is directed to be made to the descendants of a deceased
person, per stirpes, the amount to be distributed shall be divided into a sufficient
number of equal shares to create one share for each child of the deceased person
who is then living, and one share for each deceased child of the deceased person
who left descendants who are then living (with the share created for the deceased
child to again be divided among his or her descendants in like manner). A per
stirpes distribution shall be divided and made at the first generational level among
the descendants of the deceased beneficiary at which someone is living.
2.10
Any gift herein to the "surviving spouse" of a beneficiary shall be construed to refer
only to the spouse, if any, to whom such beneficiary was married on the date any part of
this Trust became irrevocable by reason of the death of a Grantor or otherwise. If the
beneficiary is married to any other person at the time of the beneficiary's death, any gift
herein to the beneficiary's "surviving spouse" shall fail and the trust estate shall be
distributed as if the beneficiary had no surviving spouse.
2.11
Ademption:
Whenever this Trust Agreement directs that Trustee distribute a specific asset of the
trust estate to a beneficiary “in kind”, or allocate a specific asset of the trust “in kind” to a
certain share or separate trust estate created hereunder, the asset itself shall be
conveyed, transferred, and delivered to the beneficiary, or allocated to the designated
share or separate trust estate, provided the asset then comprises a part of the trust
estate hereunder. If the asset to be distributed or allocated in kind no longer comprises
a part of the trust estate at the time Trustee is directed to make the distribution or
allocation, the gift shall lapse and Trustee shall not substitute proceeds of sale of the
asset or other property in lieu thereof. If shares of stock of a corporation are directed to
be distributed in kind, such direction shall be construed to include and refer to shares of

any successor entity by way of merger, consolidation, or other form of corporate
combination that are hereafter received by the trust estate in exchange for or by reason
of its ownership of the shares of stock herein directed to be distributed in kind. Growing
crops upon agricultural land to be allocated or distributed in kind shall be deemed to be
a part of the real estate, and any indebtedness secured by such growing crops shall be
deemed to constitute an encumbrance upon the land.
END OF ARTICLE

ARTICLE 3: PROPERTY IN TRUST
3.1
Original Trust Estate.
The Grantors hereby assign, transfer and deliver to the Trustee, all of their right, title
and interest in and to the property listed on Grantors' DECLARATION OF INTENT
attached hereto and made a part hereof. All of said property, and any other property
transferred to this Trust shall constitute the "Trust Estate."
3.2
Future Transfers.
Subject to the consent of the Trustee, the Grantors or any other person or persons,
may at any time and from time to time transfer and deliver to this Trust, by Last Will and
Testament or by any other method, any kind of property.
3.3
Character of Property Transferred.
Property of the trust estate shall have the character of separate property of a
Grantor, or as the jointly held/community property of the Grantors, as follows:
3.3.1
During Grantors' Joint Lifetimes:
Property having the character of jointly held/community property of Grantors, and
property designated in the manner herein provided as having the character of
separate property of one of the Grantors, shall while held in trust during Grantors'
joint lifetimes retain its character as jointly held/community property or separate
property, as the case may be, unless the character of such property is subsequently
changed by operation of express provisions of this Trust Agreement or any
Amendment hereto.
3.3.2
Additions to Trust Estate by Reason of Death of a Grantor:
Property added to the trust estate by reason of the death of a Grantor, as
proceeds of life insurance, or under the Will of the deceased Grantor, or otherwise,
shall be administered and accounted for as separate property of the deceased
Grantor, or as jointly held/community property of the Grantors, according to the
character of such property prior to its being added to the trust estate.
3.3.3
During Lifetime of Surviving Grantor:
Notwithstanding any other characterization of such property under general
principles of common law or by statute, Grantors direct that after the death of either
Grantor:

(a) Property of the trust estate that had the character of separate property of
the deceased Grantor at the time of his or her death shall be separately
accounted for and shall be referred to herein as “property having the
character of separate property of the deceased Grantor.”
(b) Property of the trust estate that had the character of separate property of
the surviving Grantor at the time of death of the deceased Grantor shall be
separately accounted for and shall be referred to herein as “property
having the character of separate property of the surviving Grantor.”
(c) Property of the trust estate that had the character of jointly
held/community property of the Grantors at the time of the deceased
Grantor's death shall be separately accounted for and shall continue to be
referred to herein as “jointly held/community property of the Grantors”
notwithstanding the allocation of such property or any portion thereof to
the Survivor's Trust, or to the Family Trust following the death of the
deceased Grantor.
3.4
Application of Agreement.
All properties transferred and delivered to the Trustee of this Trust shall become part
of the
trust estate and shall be subject to the terms and conditions of this Agreement.
END OF ARTICLE

ARTICLE 4: REVOCABLE TRUST
4.1
Power to Amend or Revoke.
The Grantors declare this Trust to be revocable during their joint lifetimes, and they
reserve the right during their joint lifetimes, individually or jointly, to amend, modify or
revoke this Trust, in whole or in part, by a writing or writings signed and acknowledged
by them, to be effective upon delivery to the Trustee; provided, however, that any
changes with respect to the Trustee's duties or liabilities shall not be effective without
the consent of the Trustee.
4.2
Limitations.
Each Grantor's power to amend, modify or revoke this Trust is limited to the extent of
such Grantor's jointly held/community property or separate property interest. Neither
Grantor shall have the power to amend, modify or revoke this Trust with respect to the
other Grantor's jointly held/community property or separate property interest. The
power to revoke or amend this Trust is personal to the Grantors and shall not be
exercisable on their behalf by any guardian, conservator, or other representative.
END OF ARTICLE

ARTICLE 5: DISTRIBUTIONS TO GRANTORS
The provisions of this Article shall be in effect during Grantors' joint lifetimes, subject
at all times to any express restrictions and limitations thereon set forth elsewhere in this
Trust Agreement:
5.1
Initial Trust Beneficiaries:
The initial beneficiaries of this Trust shall be the Grantors. It shall be the duty of the
Trustee, during Grantors' joint lifetimes, to provide for the comfort and needs of the
Grantors. No remainder beneficiary shall have any standing to contest or object to any
distribution of principal or income made by Trustee to Grantors or for the benefit of
Grantors, unless the making of such distribution was expressly prohibited hereunder.
5.2
Distributions of Income:
During Grantors' joint lifetimes the Trustee shall pay all of the net income of the trust
estate to Grantors, or to either Grantor, or shall apply such income for Grantors' benefit,
or for the benefit of either Grantor. Such payments shall be made at whatever times and
intervals are convenient to the Grantors and the Trustee. If, at the close of any calendar
year, there are any undistributed gains, profits, additions, accumulations, or other
increases in the trust estate that constitute taxable income for such year to the
Grantors, or to either Grantor, for Federal Income Tax purposes, such taxable income
shall be deemed to have been distributed to the Grantors on the last day of the calendar
year and then contributed back to the trust estate as principal on the same date, and the
same shall be accounted for accordingly. Notwithstanding anything to the contrary
elsewhere in the Trust Agreement, the net income from property of the trust estate that
has the character of separate property of one of the Grantors shall be paid and
distributed only to such Grantor whenever, during Grantors' lifetimes, such Grantor
requests in writing that Trustee do so.
5.3
Distributions of Principal:
Trustee shall also pay to Grantors, or to either Grantor, or apply for Grantors' benefit,
or for the benefit of either Grantor, from time to time, whatever amounts from the
principal of the trust estate, up to the whole trust estate, which the Trustee, in Trustee's
sole discretion, shall deem necessary or advisable for the Grantors' use and benefit (or
for the use and benefit of any remainder beneficiary of this Trust who is dependent for
support upon the Grantors).
END OF ARTICLE

ARTICLE 6: IRREVOCABLE TRUST
6.1
Division of Trust Property Upon Death of First Grantor:
Upon the death of either Grantor, Trustee shall divide the trust estate, as then
constituted, including any additions thereto, into two (2) separate shares, one separate
trust share to be designated the "Surviving Grantor's Trust," and the other separate trust
share to designated the "Family Trust."
6.1.1 The Surviving Grantor's Trust shall consist of the surviving Grantor's
community property interest held by this Trust as of the date of the deceased
Grantor's death.
6.1.2 The Family Trust shall consist of the deceased Grantor's jointly
held/community property or separate property interest held by this Trust as of the
date of the deceased Grantor's death and all property added to this Trust under the
deceased Grantor's Will or other written designation.
6.2
Cessation of Power to Amend or Revoke:
Upon the death of the first Grantor, the Family Trust shall be irrevocable, and neither
the surviving Grantor nor anyone else shall have the right to modify or amend any
provisions of this Agreement that apply to the Family Trust.
The Survivor's Trust shall remain revocable by the Survivor, and as to revocation
and amendment, as well as administration, the Survivor's Trust shall be governed by the
rules of this Trust as initially established this day.
END OF ARTICLE

ARTICLE 7: SURVIVING GRANTOR’S TRUST
The separate trust share designated the Surviving Grantor's Trust shall be held in
trust and shall be administered and distributed by the Trustee as follows:
7.1
Surviving Grantor’s Trust:
The Surviving Grantor’s Trust shall consist of all property comprising any part of the
trust estate which is not includible in the gross estate of the deceased Grantor for
Federal Estate Tax purposes (such as the surviving Grantor's one-half interest in trust
estate property deemed to have the character of jointly held/community property, and
the surviving Grantor's interest in trust estate property deemed to have the character of
separate property of the surviving Grantor, if any). Trustee shall also allocate to the
Surviving Grantor’s Trust, upon the death of the first Grantor, all of the deceased
Grantor's right, title, and interest in the deceased Grantor's clothing, jewelry, personal
effects, household furniture and furnishings, silver, linens, china, glassware, objects of
art, books, sporting equipment, household tools and equipment, and all other household
goods and purely personal effects, except to the extent that the deceased Grantor shall
have provided for distribution thereof in a letter or other writing relating to personal
effects and heirlooms, as provided elsewhere herein. Proceeds of life insurance on the
life of the deceased Grantor shall be allocated between the Surviving Grantor’s Trust
and the Family Trust as follows: any portion of the said life insurance proceeds required
to be included in the gross estate of the deceased Grantor for Federal Estate Tax
purposes shall be allocated to the Family Trust, and the balance of such life insurance
proceeds shall be allocated to the Surviving Grantor’s Trust. Trustee shall not allocate
to the Surviving Grantor’s Trust any policy of life insurance on the life of the surviving
Grantor which was owned by the deceased Grantor as his or her separate property, or
any proceeds therefrom, and Trustee shall not allocate to the Survivor's Trust the
deceased Grantor's jointly held/community property interest in any policy of insurance
insuring the life of the surviving Grantor, or any proceeds therefrom, and all such
policies of insurance and proceeds, or interests therein, shall be allocated to the Family
Trust.
Unless the following provisions are disclaimed by the surviving Grantor pursuant to
the right of disclaimer hereafter granted, the first share (Surviving Grantor’s Trust) shall
also include a pecuniary amount, and not a fractional share, which Trustee may satisfy
in cash or in kind or part in cash and part in kind, from any part of the trust estate
includible in the gross estate of the deceased Grantor for Federal Estate Tax purposes,
to be determined as follows:
An amount of property having a value for Federal Estate Tax purposes equal to
the difference, if any, between the amount of the prevailing "Exemption
Equivalent" of the Unified Credit against Estate Tax provided by Section 2010 of

the Internal Revenue Code, as amended, at the date of death of the deceased
Grantor, and the combined total actual net value for Federal Estate Tax
purposes, as of the same date, of all property which would at such time be
included in the gross estate of the surviving Grantor for Federal Estate Tax
purposes in the event of the death of the surviving Grantor, including but not
necessarily limited to the following: (a) The property includible in the Surviving
Grantor’s Trust as surviving Grantor's interest in trust estate property having the
character of jointly held/community property and as surviving Grantor's separate
property; plus (b) Any property owned by the surviving Grantor outside this
Trust at the date of death of the deceased Grantor, including (but not limited to)
any separate property of the surviving Grantor, and the surviving Grantor's
interest in any jointly held/community property owned by Grantors outside this
Trust; plus (c) Any property not comprising a part of the trust estate hereunder
which shall have passed to the surviving Grantor by reason of the deceased
Grantor's Will, by operation of law, through insurance contracts, other trust
instruments, or otherwise; plus (d) The amount of proceeds that will become
payable under insurance policies and annuity contracts upon the death of the
surviving Grantor, to the extent such proceeds will be includible in the gross
estate of the surviving Grantor for Federal Estate Tax purposes. The term "net
value for Federal Estate Tax purposes" means actual gross value less debts
and encumbrances that are deductible for Federal Estate Tax purposes.
7.2
Application of Income and Principal:
During the lifetime of the surviving Grantor, the Trustee shall pay to or apply for the
benefit of the surviving Grantor so much of the net income and principal or any portion
thereof as the Trustee shall deem necessary and proper for the maintenance,
education, support and health of the surviving Grantor.
7.3
Power of Appointment:
During the lifetime of the surviving Grantor, the Trustee shall, in addition, pay to or
apply for the benefit of the surviving Grantor so much of the net income and principal,
including the whole thereof, as the surviving Grantor may, from time to time request.
7.4
Surviving Grantor's Special Power of Appointment:
During the lifetime of the surviving Grantor, the surviving Grantor shall have the
right, by specific reference to this power in any instrument or instruments in writing filed
with the Trustee, to direct the Trustee to distribute to or apply for the benefit of the
Grantor's child, and any one or more of the issue of the Grantor's child, so much of the
net income and principal, or any portion thereof, of the Surviving Grantor's Trust as the
surviving Grantor shall direct by written instrument. If the exercise of this Special Power
of Appointment shall impose any federal or state gift tax upon the surviving Grantor, the
Trustee shall pay to him or her out of the principal of the Surviving Grantor's Trust an
amount sufficient to cover the tax or taxes imposed on him or her. It is the intention of

this paragraph to give the surviving Grantor the right to exercise this Special Power of
Appointment as often as he or she shall see fit to do so.
7.5
Payment of Death Taxes, Other Expenses:
Upon the death of the surviving Grantor, the Trustee is authorized to pay, from the
principal of the Surviving Grantor's Trust, the expenses of his or her last illness, funeral
and burial to the extent that the Trustee shall determine that other provisions have not
been made for such payment. The Trustee is also authorized to pay from the principal
of the Trust all inheritance, estate and transfer taxes due by reason of the surviving
Grantor's death to the extent that the Trustee shall determine that other provisions have
not been made for such payment, and the Trustee shall have no duty or obligation to
obtain reimbursement for any such tax so paid even though on property not included in
the Surviving Grantor's Trust.
7.6
Termination Distributions:
Within a reasonable period after the death of the surviving Grantor, the then
remaining balance of the Surviving Grantor's Trust (including both principal and any
accrued or undistributed income), shall be added to and become a part of the Family
Trust described in Article 8, Section 4, of this Trust Agreement.
END OF ARTICLE

ARTICLE 8: FAMILY TRUST
8.1
Payment of Costs Arising By Reason of Death of a Grantor:
In the case that the deceased Grantor's probate estate (excluding the income
thereof) is insufficient to pay the deceased Grantor's funeral expenses, all claims
against his or her estate, the expenses of administering his or her estate, all death taxes
chargeable to his or her estate and to satisfy all pre-residuary legacies or devises given
by his or her Will, the Trustee shall make available to the deceased Grantor's legal
representatives, out of the Family Trust, such sum or sums as such legal representative
shall certify to be required to make good the deficiency. The Trustee shall have no duty
to inquire as to the propriety of any certification made by such legal representatives.
8.2
Division of Trust Property:
As soon as practicable after the deceased Grantor's death, the "net trust property"
shall be
divided, held and administered as described at Article 8 Section 8.3 and Article 8
Section 8.4 below. The term "net trust property" shall mean all property of the Family
Trust remaining after providing for the
payments contemplated above.
8.3
Marital Trust:
The Trustee shall establish out of eligible "marital deduction property" (defined
below) a separate trust named for the surviving Grantor and shall allocate to said Trust
the smallest pecuniary amount, if any, which, if allocated to the Trust named for the
surviving Grantor, would result in the lowest possible total federal estate tax and state
death taxes (but only those state death taxes which are estate taxes computed by
reference to the credit allowable under Internal Revenue Code Section 2011 or
successor provisions) payable from all sources by reason of the death of the deceased
Grantor. "Eligible marital deduction property" means that part of the net trust property
which is included in the deceased Grantor's gross estate for federal estate tax purposes
and as to which, if so included, it is possible, by election or otherwise, to obtain a federal
estate tax marital deduction with respect to such property. The "smallest pecuniary
amount" described above shall be determined as if a federal estate tax marital
deduction is allowed for property allocated to the Trust named for the surviving Grantor
and not allowed for property allocated to the Residue Trust and, in all other respects,
after giving effect to the exercise or proposed exercise of tax elections. The words used
to describe the smallest pecuniary amount shall not be construed as requiring any
particular exercise of any tax election.

8.3.1
Funding the Marital Trust:
The Trustee's obligation to fund the Marital Trust may be satisfied in cash or in
kind, or partly in cash and partly in kind. Each item of the Trust property allocated in
kind to the Marital Trust shall be valued, for purposes of satisfying the pecuniary
amount described above, at the value of such item at the actual date of distribution
to the Marital Trust.
8.3.2
Distributions of Income:
No less frequently than quarterly, the Trustee shall pay to the surviving Grantor,
during his or her lifetime, all of the net income from the Marital Trust.
8.3.3
It is the Grantor's intention that the Marital Trust qualify for the marital deduction
allowable in determining the federal estate tax upon the estate of the deceased
Grantor. Accordingly, the Trustee or other person considered as executor under
Section 2056(b)() of the Internal Revenue Code is hereby authorized to elect that
any part of all of any amount of the Marital Trust be treated as qualified terminable
interest property for the purpose of qualifying for the marital deduction allowable in
determining the federal estate tax upon the estate of the deceased Grantor. The
Grantors hereby direct that no provision contained in this Trust which would prevent
the Marital Trust from so qualifying shall apply to this Trust, and hereby state that it
is their intention that any court having jurisdiction over this Trust construe it
accordingly.
8.3.4
Death Taxes Attributable to Marital Trust:
Upon the surviving Grantor's death, the Trustee shall, except to the extent the
surviving Grantor's Will contains a different direction for the payment of death taxes,
make available, from the property then belonging to the principal of the Marital Trust,
to the Personal Representative of the estate of the surviving Grantor such amount
as said Personal Representative shall determine to be equal to the excess of (a) all
death taxes which shall become payable by reason of the surviving Grantor's death,
over (b) the death taxes that would have become payable by reason of the surviving
Grantor's death if in the computation thereof there had not been included any part of
the property belonging to the Marital Trust. The Trustee shall pay this amount at
such time or times as the Personal Representative may from time to time, in writing,
request as funds are needed to pay said death taxes. The determination of the
Personal Representative as to the amount payable under this paragraph shall be
conclusive upon all persons interested in the Marital Trust.

8.4
Remainder Trust:
After providing for the establishment of the Marital Trust, if any, the Trustee shall
allocate the balance of the net trust property to a separate trust to be known as the
"Remainder Trust" to be held, administered and distributed as follows:
8.4.1
Distributions of Income and Principal During Surviving Grantor's Lifetime:
From the date of death of the first of the Grantors to die, the Trustee shall pay to
or apply for the benefit of the surviving Grantor during his or her lifetime all of the net
income of the Remainder Trust in annual or more frequent installments. The
Trustee shall also pay to or apply for the benefit of the surviving Grantor during his
or her lifetime so much of the principal of the Remainder Trust as the Trustee deems
necessary and proper for the surviving Grantor's maintenance, education, support
and health. In making distributions of principal to the surviving Grantor from the
Remainder Trust, the Trustee has discretion whether or not to take into
consideration all other sources of income or property available to the surviving
Grantor.
8.4.5
Death of Surviving Grantor:
Upon the death of the surviving Grantor, the Trustee shall divide the then
remaining balance of the Remainder Trust (including any additions from the Marital
Trust and the Surviving Grantor's Trust) as follows:
The “remainder” of the trust estate consists of all assets which are available
for distribution after payment of all costs and expenses of administration, and
after making all payments or distributions authorized or directed pursuant to
any other provisions of this Trust Agreement. Trustee shall pay over and
distribute the remainder of the trust estate to those persons and entities
identified upon Schedule “A” attached hereto and by this reference
incorporated herein and made a part hereof, in the respective shares and
proportions to each that are indicated upon the said Schedule “A”. Grantor
intends to provide for a per stirpes plan of distribution to each beneficiary
identified upon Schedule “A”. Accordingly, Grantor directs that the gift to any
beneficiary named upon Schedule “A” who does not survive the Grantor shall
not lapse and Trustee shall distribute the share of the deceased beneficiary to
then living descendants of the deceased beneficiary, or if none, Trustee shall
distribute the share of the deceased beneficiary to the then living beneficiaries
named upon Schedule “A”, per stirpes.

8.4.6
Principal Distributions Upon Death Of Surviving Grantor if Beneficiary Is
Under :
Whenever any part of the principal of any trust created hereunder shall become
distributable to a person designated as a Remainder Beneficiary identified upon
Schedule “A” who is then less than years of age, as his or her absolute
property, and no specific instructions to the contrary are contained in Article 8 of this
Trust Agreement, Trustee may in Trustee's discretion either:
(i) If the beneficiary is a minor, distribute the share of such beneficiary to a

Custodian (to be selected by Trustee) under the Uniform Transfers To Minors
Act or similar law of the jurisdiction in which the beneficiary resides, and upon
making such distribution Trustee shall be discharged from further
responsibility for the administration of the property so distributed to the
Custodian;
or
(ii) Withhold distribution of such property and administer the same as a

separate trust estate hereunder, to be designated by the name of the
beneficiary for whom the separate trust estate was created followed by the
word "Trust." Trustee shall invest and reinvest any such separate trust
estate, collect the income therefrom, and until the beneficiary thereof attains
years of age, Trustee shall apply so much of the net income or principal to the
maintenance, education, support, and health of such person as Trustee
deems necessary or advisable, without the intervention of any guardian or
curator, and shall accumulate, invest and reinvest the balance of such
income, if any, until the beneficiary attains the age of years, at which time
Trustee shall pay over to him or her the unexpended principal and income so
withheld. With respect to the administration of any such separate trust estate,
Trustee shall have all of the powers, authority and discretion vested in
Trustee under the provisions of this Agreement. Unless expressly provided to
the contrary elsewhere in this Trust Agreement, the authority conferred upon
Trustee by this paragraph shall not operate to suspend or prevent the
absolute vesting of any property in the beneficiary of the separate trust estate,
and if the beneficiary dies before attaining the age of years, all of the
undistributed principal and income of the deceased beneficiary's separate
trust estate, as then constituted, shall be paid over to the estate of the
deceased beneficiary.
8.5
Gifts:
The Grantors direct the Trustee to make any and all gifts described upon the
Grantors' Schedule of Gifts, which by this reference is made a part hereof to be
incorporated herein.

8.6
Distribution if No Living Beneficiary:
If, at the time provided for final distribution of the entire trust estate, or at the time
provided for final distribution any separate trust estate created hereunder, none of the
persons entitled to distribution thereof is living, and no alternative distribution
instructions to provide for such eventuality have been expressly set forth elsewhere
herein, the originally directed gift shall lapse. In lieu of the originally directed gift,
Trustee shall pay over and distribute the undistributed net income and principal of such
trust estate as follows: one-half to the legal heirs of each Grantor, in the shares and
proportions in which each such Grantor's personal representative would have been
required to distribute the same had such Grantor died intestate, a resident of the State
in which this instrument was executed, and possessed thereof at such time.
END OF ARTICLE

ARTICLE 9: OTHER PROVISIONS
9.1
Protection of Beneficial Interests:
To the maximum extent permitted by law, a beneficiary's interest in the income and
principal of this trust is not subject to voluntary or involuntary transfer. Without limiting
the generality of the foregoing: no beneficiary shall have any right to anticipate, transfer
or encumber any part of any interest in the trust estate; no beneficiary's interest shall be
liable for his or her debts or obligations (including alimony) or shall be subject to
attachment, levy, or other legal process; and except for the interests of Grantors during
their joint lifetimes, each beneficiary's interest in the trust estate shall constitute the
separate property of the beneficiary and shall be free from any right, title, interest, or
control of his or her spouse; FURTHER Subject to the Article of this instrument, entitled
"Qualification of Family Trust as S Corporation Shareholder", the Trustee or personal
representative, as the case may be (the Trustee and the Personal Representative are
also hereinafter collectively referred to herein as a "fiduciary"), shall have the power, in
such Fiduciary's sole and absolute discretion, to delay distributions of trust income
and/or principal to the individual beneficiary or beneficiaries of any trusts created
hereunder and/or to delay distributions to the individual beneficiary or beneficiaries of
any outright distribution hereunder, and other than: (I) distributions of income to my
spouse from the FAMILY TRUST; and (ii) distributions to the Trustee of the FAMILY
TRUST. If the Fiduciary exercised said power to delay distributions, the Fiduciary shall
have the power to continue the administration of such trust and/or my estate for as long
a period of time as the Fiduciary determines to be reasonably necessary under any of
the following circumstances:
1. Involvement of such beneficiary as a defendant in a civil or criminal lawsuit or in any

bankruptcy proceedings (whether voluntary or involuntary).
2. Involvement of such beneficiary with the use of any illegal chemical substances or
with the misuse of an legal chemical substances and alcohol.
3. Involvement of such beneficiary in a marital dissolution action which is pending in a
court of competent jurisdiction.
4. Residency of such beneficiary is in a country which will deprive the beneficiary of the
enjoyment of the beneficiary's trust assets, or affiliation by such beneficiary with a
group of individuals or an organization which will deprive such beneficiary of the
enjoyment of the beneficiary's trust assets (including but no limited to, such
beneficiary's involvement in a religious or "cult" type organization.
5. Active military duty of such beneficiary in such case where the beneficiary will be
unable to use a substantial portion of his or her trust assets (including, but not
limited to, active military duty of such beneficiary in a war zone).
The Fiduciary may at any and all times apply the Delayed Distributions from a
beneficiary's trust and/or estate, as the case may be, for the benefit of said beneficiary
in accordance with the terms of such trust created for the benefit of such beneficiary, or
with respect to any assets otherwise distributable outright to a beneficiary of mine from
my estate, as the Fiduciary in such Fiduciary's sole and absolute discretion, considers

reasonably necessary under the circumstances for the beneficiary. I further authorize
and empower the Fiduciary to contest any action filed by said beneficiary, or a creditor
of said beneficiary, which seeks to secure judicial approval or authorization for such a
discretionary distribution, and the Fiduciary shall be entitled to charge all fees and costs,
including attorneys' fees or fiduciaries' fees, incurred incident to such contest as an
administrative expense of my probate estate and/or the trust estate of the beneficiary
that is subject to such contest or action. In exercising discretion under this Article, the
Fiduciary is authorized to rely conclusively on any information or other representation of
facts the Fiduciary believes to be genuine.
9.2
Applicable Law:
This instrument shall be construed and administered, and the validity of the trusts
hereby created shall be determined, in accordance with the laws of the state in which it
was executed.
9.3
Severability:
If any provision of this Agreement is legally held to be unenforceable, the remaining
provisions shall nevertheless be carried into effect.
9.4
Costs of Unsuccessful Contest:
In the event any beneficiary commences any legal action to contest the validity of
this Trust Agreement, or the validity or enforceability of any of its provisions, and does
not prevail in such legal action, the reasonable attorney fees and costs of suit incurred
by Trustee in successfully defending the contest shall be charged against, and offset
from, any amounts distributable to such beneficiary from the trust estate of this Trust.
9.5
Parties Bound by Agreement:
This Agreement shall inure to the benefit of, and shall be binding upon, the heirs,
estates, personal representatives, successors and assigns of Grantors and the Trustee.
9.6
Declaration Concerning Grantors' Financial Condition:
Grantors hereby declare that Grantors' conveyance to this Trust of the assets
described upon Grantors’ DECLARATION OF INTENT did not render Grantors
insolvent, and that Grantors believe the future income of Grantors as the income
beneficiaries of this trust and from other sources will be sufficient to pay all of Grantors'
present and future debts as the same mature, and will be sufficient for all debts and
liabilities of any business or other transaction presently engaged in by Grantors, as well
as the debts and liabilities of any future business or other transaction presently
contemplated by Grantors.
END OF ARTICLE

ARTICLE 10: TRUSTEE AND SUCCESSOR TRUSTEE
10.1
Further Definition of the Term "Trustee":
If at any time there shall be a Surviving Grantor's Trust and a Family Trust created
pursuant to this Trust Agreement, and if the office of Trustee of the Surviving Grantor's
Trust shall be held by a person different from the person or persons holding the office of
Trustee of the Family Trust, the term "Trustee" as used herein shall be construed to
refer to and mean the Trustee of the Surviving Grantor's Trust with respect to the
administration of the Surviving Grantor's Trust, and to refer to and mean the Trustee of
the Family Trust with respect to the administration of the Family Trust.
10.2
Powers of Trustee:
In addition to, and not in limitation of, any powers conferred upon trustees by any
applicable statute or general rules of law, Trustee shall have all of the powers, and is
expressly authorized in Trustee's sole and absolute discretion to do and perform all of
the acts and things, which are more fully detailed and set forth upon the attachment to
this Trust Agreement captioned "POWERS OF TRUSTEE", the provisions of which are
by this reference incorporated herein and made a part hereof; SUBJECT, HOWEVER,
to certain restrictions upon the exercise of such powers by a Successor Trustee while at
least one Grantor is living, as more particularly set forth in the following Paragraph.
Whenever the office of Trustee is held by Co-Trustees, the Co-Trustees may exercise
such power and authority in the manner described in Paragraphs 26 and 27 of the said
"POWERS OF TRUSTEE".
Pursuant to the provisions of said Paragraph 26, the original Co-Trustees hereby
jointly delegate to each Co-Trustee who is also one of the Grantors of this trust, the
power and authority to take the following actions without the necessity for the co-
signature of any other Co-Trustee:
10.2.1
To make deposits and withdrawals with respect to all funds of the trust estate
held in any form of account by any bank, savings and loan, credit union, or other
financial institution; to have access to any safe deposit box held by the trust estate at
any such financial institution; and
10.2.2
To provide instructions to any securities broker or issuer concerning the
purchase, sale, or transfer of securities, or the withdrawal or transfer of cash
accounts, or to conduct any other transaction involving any brokerage account
maintained by this trust or its Co-Trustees with a securities broker.
The delegation of power and authority herein contained may be terminated with respect
to any financial institution or securities broker by written notice signed by any Co-
Trustee and delivered in person or by certified mail to such financial institution or

securities broker, but until and unless such notice of termination is so given all actions
taken, and all documents signed, by a Co-Trustee pursuant to the foregoing delegation
of power and authority shall be binding upon this trust, the trust estate of the trust, all
Co-Trustees of the trust, and all present and future beneficiaries of the trust, with the
same force and effect as if all Co-Trustees had joined in taking such action or signing
such documents.
10.3
Limitation Upon Exercise of Trustee's Powers by a Successor Trustee:
During any periods of time in which at least one of the Grantors shall be living and
competent, the following limitation shall be imposed upon the exercise, by a Successor
Trustee, of the powers herein granted to the Trustee: Trustee shall not purchase, hold,
or sell any stock, bond, or other security, or any general or limited partnership interest,
or any real estate or interest in real estate, unless such holding, or transaction of
purchase or sale, and the terms thereof, be approved by each Grantor who shall be
then living and mentally competent and physically able to understand and evaluate the
proposed investment decision, and to appropriately signify approval or disapproval
thereof, nor shall the Successor Trustee make any gift from the trust estate unless
specifically directed to by one of the Grantors either through this trust agreement or by
an ancillary document referenced herein. Nothing herein shall be construed to permit
Grantors, or either of them, to direct Trustee to sell, exchange, or otherwise dispose of
any asset for less than its full value as independently determined by Trustee. Further,
nothing contained herein shall be construed to limit Trustee's discretion with respect to
the voting of any stock, bond, or other security comprising a part of any trust estate
hereunder, or to require that the Trustee obtain the consent or approval of a surviving
Grantor with respect to the voting of any securities comprising a part of the trust estate
of the Family Trust.
10.4
Original Co-Trustee Succeeding to Office of Sole Trustee:
If either of the originally named Co-Trustees shall during the joint lifetimes of
Grantors resign the office of Co-Trustee or shall for any other reason cease to, or
become unable to, act as Co-Trustee hereunder, then and in such event the other Co-
Trustee shall succeed to the office of sole Trustee hereunder. Such originally named
Co-Trustee, having succeeded to the office of sole Trustee, shall continue to serve as
Trustee of all trusts hereunder, except for any separate trust estate after the Successor
Trustee is required to assume the office of Trustee of such trust estate as provided
elsewhere herein.
10.5
Temporary Joint Administration by Surviving Original Co-Trustee and Successor
Trustee:
After the death of either of the originally-designated Co-Trustees, the surviving
original Co-Trustee and the Successor Trustee shall, as Co-Trustees, jointly administer
the trust estate until such time as the Family Trust has been established and funded as
required hereby; thereafter, the surviving original Co-Trustee shall serve as sole Trustee

of the Survivor's Trust, if he or she is able and willing to do so, and the Successor
Trustee shall serve as Trustee of the Family Trust. While the surviving Grantor serves
as a Co-Trustee hereunder, he or she shall not participate in any decisions of the
Trustee relating to discretionary distributions of principal to the surviving Grantor from
the principal of the Family Trust.
10.6
Successor Trustee:
is hereby designated as Successor Trustee under
this Trust Agreement. Successor Trustee shall automatically succeed to the office of
Trustee if at any time the Trustee (or, in the case of Co-Trustees, all of the Co-Trustees)
shall resign or shall for any other reason cease to, or become unable to, act as Trustee
hereunder; provided, however, upon assuming the office of Trustee by reason of the
incompetency or incapacity of Trustee, the Successor Trustee shall continue to serve as
Trustee only until such time as the original Trustee (then being competent and able to
act in Trustee's own behalf) shall request in writing, delivered to Successor Trustee, that
Successor Trustee cease to do so. If, upon the death of either Grantor, there shall be
created a Survivor's QTIP Trust and/or a Family Trust hereunder, Successor Trustee
must succeed to the office of Trustee of the Survivor's QTIP Trust and the Family Trust.
A surviving Grantor may not under any circumstances serve as Trustee of the Survivor's
QTIP Trust or the Family Trust. In all events Successor Trustee shall automatically
succeed to the office of Trustee of all trusts created hereunder upon the deaths of both
Grantors. The succession to the office of Trustee by Successor Trustee under the
foregoing circumstances shall be automatic, without the necessity for a vesting order
from any Court. Upon succession to the office of Trustee, Successor Trustee shall
automatically have all the title, interest, rights, and powers, including discretionary rights
and powers, of the former Trustee, all without any assignment or other act by any
person. If the Successor Trustee shall be unable or unwilling to assume the office of
Trustee when required to do so, or having assumed such office shall resign or shall for
any other reason cease to, or become unable to, act as Trustee hereunder, , then an
Alternate Successor Trustee shall automatically succeed to the office of Trustee in the
same manner, and with like powers and authority, as provided herein with respect to the
originally designated Successor Trustee, if the Grantor shall have adopted an
amendment to this Trust Agreement appointing an Alternate Successor Trustee.
10.7
Compensation to Trustee:
Any party serving as Trustee hereunder other than a Grantor shall be entitled to fair
and reasonable compensation, and to reimbursement of expenses incurred, in the
performance of such party's duties under the trusts hereby created. The reasonable
compensation of a bank or trust company for its services as Trustee shall be in
accordance with its published schedule of fees in effect from time to time, and the
reasonable compensation of an individual for his or her services as Trustee or Co-
Trustee shall not exceed the customary charges of corporate trustees in the same
locality for similar services.

10.8
Resignation or Removal of Trustee:
Any Trustee or Co-Trustee acting hereunder may resign at any time by delivering
not less than thirty (30) days' written notice to a Grantor who is living, competent, and
able to act in such Grantor's own behalf, or otherwise to those persons who at such time
have the right to appoint a successor Trustee in the event of a total vacancy in the office
of Trustee. After the death of either Grantor, the surviving Grantor may, for proper
cause only, remove any Trustee at any time acting hereunder. The term "proper cause"
is hereby defined to include any breach of duty by the Trustee together with any other
cause or reason deemed sufficient by the surviving Grantor, provided the existence of a
right to remove the Trustee for such cause or reason would not cause the trust estate of
the Family Trust to be included in the taxable estate of the surviving Grantor for Federal
Estate Tax purposes. It is the express intention of the Grantors that nothing herein
contained shall grant to a surviving Grantor any right or power with respect to the Family
Trust which would cause the trust estate thereof to be included in the taxable estate of
the surviving Grantor for Federal Estate Tax purposes, and this Trust Agreement shall
be so construed and implemented. If at any time the office of Trustee shall be held by a
bank or trust company ("Corporate Trustee"), those persons then having the right to
appoint a successor Trustee in the event of a vacancy in the office of Trustee may, with
or without cause, remove any such corporate Trustee and substitute a different
corporate Trustee, by instrument in writing delivered to Trustee not less than thirty (30)
days prior to the effective date of such removal and substitution. The beneficiaries, to
whom such notice of resignation may be given, or who shall exercise such power of
removal, may, without liability to any present or future beneficiary, approve the accounts
of, and give a full and complete release and discharge to, any such resigned or
removed Trustee.
10.9
Total Vacancy in Office of Trustee:
If at any time there shall exist a total vacancy in the office of Trustee as to which the
identity of the Successor Trustee has not been expressly provided for in this Trust
Agreement, whether such vacancy shall result from the resignation or removal of the
Trustee, or otherwise, such vacancy shall be filled by appointment as follows: the
appointment shall be made by Grantors, or by the surviving Grantor, if either Grantor is
living, competent, and able to act in such Grantor's own behalf, or if both Grantors are
deceased such appointment shall be made by a majority in interest of the adult and
otherwise legally competent beneficiaries to whom income may then be payable and
legal guardians of the estates of any minor or incompetent beneficiaries to whom
income may then be payable; or if neither living Grantor shall be competent and able to
act in such Grantor's own behalf such appointment shall be made by those persons who
would at such time be entitled to make such appointment in the event of the deaths of
both Grantors. Unless appointed during a period of time in which at least one Grantor is
living, competent, and able to act in his or her own behalf, the party appointed to
succeed to the office of Trustee must be a bank or trust company having not less than
two (2) full time trust officers, unless those persons then entitled to distribution of the net
income and principal of the trust estate shall unanimously agree otherwise, or unless

after reasonable inquiry no bank or trust company willing to accept the office of Trustee
can be found.
10.10
Limitation of Liability of Trustee:
No successor Trustee shall be liable or responsible for any act or default of any
predecessor Trustee or for any loss or expense resulting from or occasioned by
anything done or neglected to be done in the administration of the trust estate prior to
such successor Trustee becoming Trustee hereunder, nor shall such successor Trustee
be required to inquire into or take any notice of the prior administration of the trust
estate, or any part thereof. Excepting only cases of fraud, bad faith, or gross
negligence, no individual Trustee or Co-Trustee shall be personally liable for mistakes in
judgment, or for any acts or omissions in the performance of such person's
responsibilities hereunder. No presumption of breach of fiduciary duty shall arise by
reason of any contract or transaction entered into between a Trustee and himself or
herself in an individual capacity. So long as a Grantor shall serve as Trustee or Co-
Trustee hereunder, each and every action of the Trustee, and each and every failure or
omission of the Trustee, shall be deemed to have been expressly authorized and
directed by Grantors and by the provisions of this Trust Agreement. No beneficiary,
present or future, shall have any claim whatsoever against Trustee or any successor in
said office, or against the trust estate, by reason of any loss or diminution of the trust
estate resulting from any action taken, or any omission to act, on the part of the Trustee
during periods of time in which a Grantor served as Trustee or Co-Trustee hereunder.
10.11
No Bonding or Court Supervision:
No Trustee or successor Trustee shall be required in any jurisdiction: (1) To provide
any bond as Trustee; or (2) To qualify before, be appointed by, or account to any court
except in cases of breach of trust; or (3) To obtain the approval or order of any court in
connection with the exercise of any power or discretion herein granted to the Trustee.
END OF ARTICLE

ARTICLE 11: MISCELLANEOUS PROVISIONS
11.1
Governing Law:
This instrument shall be construed and administered, and the validity of the trusts
hereby created shall be determined, in accordance with the laws of the state in which it
was executed.
11.2
Rule Against Perpetuities:
The interest of every beneficiary granted to him or her in any trust created under this
Agreement shall vest, anything else in this Agreement to the contrary notwithstanding,
within twenty-one (21) years after the death of the last survivor of the beneficiaries of
any trust created under this Agreement who are in being at the time of the respective
Grantor's death.
11.3
Distribution to Persons Under Eighteen (18) Years:
If at any time any person to whom the Trustee is directed or authorized in any trust
created under this agreement to pay any income or principal is under eighteen (18)
years of age, or under a legal disability, or is, in the Trustee's discretion, incapable of
properly managing his or her affairs, the Trustee may, in the
Trustee's discretion, pay the same or any part thereof to such person or to his or her
guardian or parent or to any person with whom he or she is residing, without
responsibility for its expenditure.
11.4
Costs of Unsuccessful Contest:
In the event any beneficiary commences any legal action to contest the validity of
this Trust Agreement, or the validity or enforceability of any of its provisions, and does
not prevail in such legal action, the reasonable attorney fees and costs of suit incurred
by Trustee in successfully defending the contest shall be charged against, and offset
from, any amounts distributable to such beneficiary from the trust estate of this Trust.
11.5
Simultaneous Deaths:
If any beneficiary, including the surviving spouse of a Grantor, shall die
simultaneously with either Grantor or under such circumstances as to render it
impossible or difficult to determine who died first or if any beneficiary shall die within
thirty (30) days of either Grantor's death, Grantors direct that the deceased Grantor
shall be deemed to have survived such beneficiary and the provisions of this Agreement
shall be construed, and the dispositions of property herein made shall be governed,
accordingly
END OF ARTICLE

ARTICLE 12: ACCEPTANCE OF TRUST
Trustee accepts the trust created hereby, and agrees to hold, administer, and distribute
the trust estate upon the terms herein set forth. This Trust Agreement shall be effective
immediately upon execution of this instrument by Grantors. It is not necessary that this
document be executed by the Successor Trustee, but if the Successor Trustee does
execute this Trust Agreement the Successor Trustee thereby agrees to serve as
Trustee hereunder at the times, and in the manner, herein provided.
IN WITNESS WHEREOF, this instrument has been executed by the parties hereto, as
of the day and year first above written. All fully executed counterparts hereof shall be
deemed an original hereof.
Dated this day of , 20 .
Signature Grantor/Trustee
Signature Grantor/Trustee
Acknowledgement
STATE OF )
)Ss.
COUNTY OF )
On the day of , 20 , before me, ,

NOTARY, personally appeared and
personally known to me (or proved to me on the basis of satisfactory evidence) to be
the persons whose names are subscribed to the within instrument and acknowledged to
me that they executed the same in their authorized capacities, and that by their
signatures on the instrument the persons, or the entity upon behalf of which the persons
acted, executed the instrument. WITNESS my hand and official seal.
Notary Public
My Commission Expires:

SCHEDULE "A"
The individuals listed in this SCHEDULE "A" are the initial remainder beneficiaries of the
FAMILY TRUST, DATED .
Beneficiary Percentage of Distribution
1. %
2. %
3. %
4. %
5. %
Signature
Signature

POWERS
OF
TRUSTEE
POWERS OF TRUSTEE
The term "Grantor" as used herein shall be construed to include "Grantors" if there
are two or more Grantors.
1. Retention of Existing Investments. To retain and hold in or as a part of the trust

estate any investment or other property acquired from Grantor or Grantor's estate, with
full power, nevertheless, to change and vary the form of any investment from time to
time as the Trustee shall deem best.
2. Operation of Business Owned by Grantor. To continue and operate any business

owned by Grantor and to do all things deemed advisable in connection therewith,
including the power to incorporate or otherwise change the form of the business and to
put additional capital into it, as Trustee may deem best.
3. Management and Operation of Real Estate. To manage, operate, repair and

improve, and to rent or lease, regardless of the length of the term, any real estate
forming a part of the trust estate. Trustee shall have the power to do all things
necessary or advisable in connection with the management and operation of any farm
or ranch properties, and any natural resource properties.
4. Investments. To open and maintain accounts with stockbrokerage firms, and to

execute all documents necessary for the opening and maintenance thereof, and on
behalf of the Trust to invest the trust estate in, and to buy, sell, and trade:
a. Stocks, bonds, notes, options (including puts and calls, and whether or not
covered by like securities held in the brokerage account), and other securities of any
nature (including short sales, and sales on margin), and for such purposes Trustee
may maintain and operate margin accounts with brokers, and may borrow money
from any brokerage firm and pledge any securities held or purchased by Trustee to
such brokers as security for loans and advances made to the Trustee; and
b. Any other real or personal property, including (but not limited to) precious metals
or stones, commodities and commodity interests, interests in oil, gas, and mineral
wells, mines, and leases, shares or interests in investment trusts and common trust
funds, leaseholds or undivided fractional interests in real estate, and interests in
general or limited partnerships; as Trustee may deem advisable, even though such
investments may not be of the character generally deemed permissible for
investments by fiduciaries. Investments need not be diversified and may be made or
retained with a view to possible increase in value. Trustee may at any time hold
cash or readily marketable securities of low yield for such period as Trustee may
deem advisable, The Trustee is authorized to appoint one or more investment
managers to manage all or any part of the assets of the Trust, and to pay
reasonable compensation to any such investment manager, Trustee may delegate
Powers Of Trustee Page 1 of 5

to an investment manager the power to acquire and dispose of assets, and
investment discretion.
5. Exercise of Conversion Rights. To exercise any rights and privileges to convert

investments or other property into other investments or other property and to subscribe
for additional securities, and to hold any assets so acquired as investments of the trust
estate.
6. Voting of Securities. To vote in person or by proxy on any stocks or other

securities held by Trustee.
7. Registration of Securities or Property. To cause to be registered in Trustee's

name, individually or as Trustee, or in the name of a nominee, any securities or other
property from time to time held by Trustee, or to take and keep them unregistered, and
to retain them or any part thereof in such condition that they will pass by delivery.
8. Corporate Transactions. To join in, or to dissent from and to oppose, the

reorganization, recapitalization, consolidation, sale or merger of corporations or
properties in which Trustee may be interested as Trustee upon such terms and
conditions as Trustee may deem wise, and to accept any securities which may be
issued upon any such reorganization, recapitalization, consolidation, sale or merger,
and thereafter to hold the same.
9. Purchase, Sale and Disposition of Property. To purchase, sell, exchange,

convey or dispose of, or to acquire or grant options with respect to, any property, real or
personal, and any purchase or sale may be made by private contract or by public
auction, and for cash or upon credit, or partly for cash and partly upon credit, as Trustee
may deem best, and no person dealing with Trustee shall be bound to see to the
application of any monies paid.
10. Right to Borrow and Provide Security. To borrow money from any financial
institution or source of financing deemed appropriate by Trustee, for any purpose
connected with the protection, preservation or improvement of the trust estate,
whenever in Trustee's judgment advisable, and as security therefor to encumber or
pledge any property forming a part of the trust estate upon such terms and conditions
as Trustee may deem advisable. Trustee shall have the power to expend funds of the
trust estate for the purpose of repayment of indebtedness secured by encumbrance or
pledge of property forming a part of the trust estate. Trustee may pledge or encumber
assets of the trust estate to collateralize the loans or other obligations of any Grantor or
other beneficiary hereunder and may act as a co-borrower or guarantor with respect to
loans and obligations of Grantor or any other beneficiary hereunder.
11. Right to Make Conveyances and Encumbrances. To make, execute,

acknowledge and deliver any and all deeds, leases, and assignments and other legal
instruments necessary or proper to carry out the provisions of this Agreement; and to
pledge, mortgage and encumber any and all assets of the trust estate for any purpose,

at any time, from time to time, on any terms and in any manner as the Trustee may, in
Trustee's sole discretion, deem advisable and appropriate.
12. Loans to Grantor's Estate. To lend funds of the trust estate to Grantor's estate,
upon such terms and conditions as Trustee shall approve.
13. Life Insurance Policies. To acquire as an asset of the trust estate one or more
life insurance policies on the lives of any persons to whom the income of the trust is
then payable, or on the life of any person in whom such income beneficiary has an
insurable interest, from such companies and in such amounts as Trustee may deem
advisable; to pay premiums on all policies, from income or principal or both (other than
income or principal of the Survivor's Trust, if any such Trust be established hereunder),
as Trustee may determine and any such insurance shall be payable to, and all incidents
of ownership shall be vested in, Trustee.
14. Insurance Proceeds; Options. To permit the proceeds of any insurance policy
payable to Trustee, or any part of such proceeds, to remain with the company under
any option available under the terms of such policy, and Trustee shall not be liable for
any loss resulting to the trust estate by reason of having permitted such retention.
15. Establishment of Reserves. To establish, from rents, profits and other income,
such reserves for taxes, assessments, insurance, repairs, improvements, depreciation
and maintenance of buildings and other property, as Trustee shall deem advisable and
consistent with the purposes of Grantor.
16. Distribution in Cash or Property. Except as otherwise expressly provided

elsewhere herein, to make any division or distribution in cash or in kind, or partly in cash
and partly in kind, on the basis of market values at the time of such division or
distribution, of if there be no recognized market value, at the fair value thereof. Any
determination of recognized market value or fair value of any security or property made
by Trustee for the purposes hereof shall be deemed presumptively correct.
17. Payment of Expenses. To pay any and all expenses, costs, fees (including
Trustee's own fees), taxes, penalties or other charges and except as otherwise
expressly provided herein to charge the same against principal or income or partly
against the principal and partly against the income of the whole or any part of any trust.
18. Allocations Between Principal and Income. To determine, in case of doubt,

how any money or other property received, or any gain or loss realized or incurred, shall
be allocated as between income and principal, and to apportion between income and
principal any loss or expenditure in connection with the trust estate, as Trustee may
deem just, except that: (1) in the case of securities purchased at a discount the entire
subsequent sale price or maturity value shall be credited to principal; (2) in the case of
securities purchased at a premium, the premium shall be charged against principal
without amortizing the same. Only the interest component of installment payments
received on notes or contracts receivable shall be deemed to be income.

19. Reliance on Furnished Information. To rely upon any information, affidavit,
certificate, letter, notice, telegram, or other document, or upon any telephone
conversation believed by Trustee to be genuine and sufficient.
20. Employment of Others. To employ agents, attorneys, investment advisors, and

other persons whose services may be required or advisable in the administration of the
trust estate and to pay them reasonable compensation.
21. Arbitration of Differences. To submit to final arbitration any matter of

difference with others.
22. Settlement and Enforcement of Claims. To compromise, compound and settle

any obligation due to or from the trust estate (including Grantor's estate where
appropriate); to reduce the rate of interest on, and to extend or otherwise modify, or to
foreclose upon default or otherwise enforce, any such obligation; to enforce or to
abstain from the enforcement of any right, obligation or claim; and to abandon, if in
Trustee's absolute discretion Trustee shall deem it advisable, any property, real or
personal, which may at any time form a part of the trust estate and of the beneficiaries
thereof, either before or after default.
23. Depositories and Investment of Cash. To create and maintain and invest in
savings accounts, checking accounts, certificates of deposit, money market funds, and
all other forms of cash reserves and deposits, including safety deposit boxes, whether
or not interest bearing, and to maintain said cash accounts and reserves with any
institution or depository deemed appropriate by the Trustee. If the office of Trustee is
held by Co-Trustees, and all Co-Trustees shall so instruct the depository, checks and
withdrawals may be signed and made by any one Co-Trustee without the co-signature
of any other Co-Trustee. Such accounts and deposits shall be titled in the name or
names designated by the Trustee.
24. Gifts. To make gifts, from time to time, of cash or in kind, or partly in cash and
partly in kind held from the trust estate.
25. Deputy Trustees. To appoint a Deputy Trustee or Deputy Trustees, to function as

would the Trustee in connection with any cash accounts or reserves including the
authority to make deposits to and withdrawals from such cash accounts and reserves.
All Deputy Trustees shall serve at the pleasure of the Trustee, and may be removed
from office by the Trustee at any time, for any reason deemed sufficient by the Trustee.
26. Delegation of Powers to Certain Co-Trustees. Whenever the office of Trustee

is held by Co-Trustees, the Co-Trustees may by unanimous written agreement delegate
the authority and responsibility for exercise of certain of these powers, and the authority
to perform certain duties and responsibilities of the Trustee (including but not limited to
the signing of checks; providing orders to securities brokers or investment advisors, and
the execution of any documents) to one or more designated Co-Trustees. Any

document executed by fewer than all of the Co-Trustees in conformity with the
provisions of this Paragraph shall be binding upon this Trust, its Trustee, its trust estate,
and all beneficiaries hereunder. Whenever evidence of delegation of authority under
the provisions of this Paragraph has been furnished to a party, such party may
thereafter, until and unless written notice to the contrary from any Grantor or Co-Trustee
is actually received by such party, conclusively presume that all acts and transactions of
the Co-Trustee or Co-Trustees to whom such authority was delegated (so long as they
are within the scope of the delegation of authority) have in all respects been duly and
regularly authorized and all consents required under the provisions of Paragraph 27
below with respect to such acts and transactions have been properly obtained.
27. Exercise of These Powers by Co-Trustees. Whenever the office of Trustee is

occupied by two Co-Trustees, such Co-Trustees must exercise the powers of Trustee
by unanimous consent. If at any time the office of Trustee shall be held by more than
two Co-Trustees, and such Co-Trustees shall be unable to agree with respect to any
matter relating to the administration of this Trust, the decision and actions of a majority
of the Co-Trustees shall be controlling.
END

Schedule
of Gifts
SCHEDULE
OF
GIFTS
What is a The schedule of Gifts permits you to give away specific assets to specific
Schedule of individuals. For example, if you wanted your brother to receive your
Gifts? grandfather’s antique watch upon your death, you would specify that the
watch is to be given to your brother on the Schedule of Gifts. This avoids
the unnecessary trouble of having to amend your trust at a later date to
include such gifts.
Why a
Schedule of A Schedule of Gifts avoids the cost and time of having to amend your trust to
Gifts? make future gifts of your assets. The Schedule of Gifts is incorporated into
your trust by reference thereby making it a part of your trust document.
SCHEDULE OF GIFTS

COMPLETING FORM
1. Carefully read all information, warning and disclaimers concerning the Schedule of
Gifts. If after examination of the Schedule of Gifts, you decide that you have
circumstances that are not covered by the Schedule of Gifts or do not feel confident
about preparing your own Schedule of Gifts, consult an attorney.
3. You will need to list the name of the Grantor making the gift, the gift, and the
beneficiary of the gift. You will then need to sign and date after each gift.
This document does not constitute the rendering of legal advice or services. This document is intended for
informational purposes only and is not a substitute for legal advice. State laws vary therefore, you are advised to
consult an attorney on all legal matters.
Instructions For Completing Schedule Of Gifts:
Gifting Page
1. Under the heading “Grantor” insert the name of the grantor making the gift.
2. Under the heading “Gift” insert the name or type of gift to be given upon the
death of the grantors.
3. Under the heading “Beneficiary” insert the name of the individual who will receive
the gift.
4. Under the heading “Signature” the grantor must sign his or her name.
5. Under the heading “Date” insert the date the grantor signed his or her name
designating the gift.
GRANTOR GIFT BENEFICIARY SIGNATURE DATE
Declaration
of
Intent
DECLARATION
OF
INTENT
What is a This document is intended to take the place of the Schedule “A” which often
Declaration of accompanies a Living Trust. Normally, if using a Schedule “A” you, as Grantors,
Intent? would have to record each of your assets you intend to transfer into your Living
Trust on the Schedule “A”. This Declaration of Intent avoids this needless writing
by stating your intent to transfer everything you own into your Living Trust.
However, like its predecessor the Schedule “A” form, your Declaration of Intent
must be continually updated to reflect your acquisitions of new real and/or personal
property. To update this document you must sign a new one periodically to transfer
your acquisitions acquired since you signed your previous Declaration of Intent.
A Declaration of Intent is required to FUND your Living Trust. You Fund your
Why a Living Trust by placing your assets within it. Like a bank account, your Living
Declaration of Trust will remain empty unless you make a deposit of your assets inside. If you do
Intent? not transfer your assets into your Living Trust, your estate will have to be probated
upon your death. This will result in needless expense and time.
DECLARATION OF INTENT

COMPLETING FORM
1. Carefully read all information, warning and disclaimers concerning the Declaration of
Intent. If after examination of the Declaration of Intent, you decide that you have
circumstances that are not covered by the Declaration of Intent or do not feel
confident about preparing your own Declaration of Intent, consult an attorney.
2. Complete each blank on each page of the Declaration of Intent. Do not skip over
4. In order for you Declaration of Intent to be a binding, legal document, you must sign
and date it in the presence of a notary public.
all legal matters.
Instructions For Completing Declaration Of Intent:
Page 1
1. In the first paragraph insert the husband’s name and the wife’s name on the two
blank lines as the grantors of the trust.
2. On the second line of the first paragraph insert your last name as the name of the
Family Trust.
3. On the second line of the first paragraph insert the date your Living Trust was
signed as notarized.
4. On the third line of the first paragraph after the section entitled “Personal
Property” insert your last name as the name of the Family Trust and on the
second blank line insert the date your Living Trust was signed as notarized.
Page 2
1. In the third paragraph after the section entitled “Personal Property” insert the
husband’s name and the wife’s name on two blank lines as the grantors of the
trust. Next, insert your last name as the name of the Family Trust. Finally, insert
the date your Living Trust was signed as notarized.
2. On the last line insert the day, month, and year you sign and execute the
Declaration of Intent.
before the word “Grantor” below the line.
before the word “Grantor” below the line.
Page 3
1. At the top of the page under the heading “Schedule SP” insert your last name as
the name of the Family Trust.
2. In the first paragraph insert your last name as the name of the Family Trust.
3. On the second line insert the husband’s name as the Grantor of the trust.
all legal matters.
4. On the following blank lines list any separate property of the husband. If there is
no separate property write “None.”
5. In the second paragraph insert your last name as the name of the Family Trust.
6. On the third line insert the wife’s name as the Grantor of the trust.
7. On the following blank lines list any separate property of the wife. If there is no
separate property write “None.”
all legal matters.
TRUST ESTATE
DECLARATION OF INTENT
The undersigned, _______________________ and ________________________,

hereby declare that as Grantors of the ________________________FAMILY TRUST,
DATED , they transfer the following:
REAL ESTATE
All real estate, wherever situated, owned by Grantors, or either of them, or in which
Grantors, or either of them, have an interest.
PERSONAL PROPERTY
1. All personal items such as household furnishings, automobiles, jewelry, clothing, and
other personal properties of any kind now held in the names of Grantors or either or
them.
2. All cash, gold or silver bullion or coins, checking accounts, savings accounts,
certificates of deposit, money fund deposits, or similar cash or cash equivalent
accounts now held in the names of Grantors or either or them.
3. All stocks, bonds, investments, and securities of any nature whatsoever now owned
beneficially or of record by Grantors, or either of them.
4. All notes, contracts, mortgages, and deeds of trust, receivable (if any) now held in
the names of Grantors or either or them.
All of the above described property consisted of, or while held in trust hereunder
shall be deemed to be Jointly Held/Community Property of the Grantors (as such term is
defined in the ________________________FAMILY TRUST, DATED ),
EXCEPTING the property, if any, specifically identified upon the attached Schedule
"SP" as having the character of Separate Property of either Grantor.
Grantors further declare that, except to the extent of interest provided to them under
the terms and provisions of said Trust, they have no personal interest in any of the
above itemized properties, it being intended that this declaration constitutes an
affirmation of the Trust ownership which shall be binding on their heirs, administrators,
executors, and assigns.
Declaration of Intent Page 1 of 3

The Grantors, ________________________and ________________________,
hereby declare that they have the right to amend and revoke any part of this document
under the ________________________FAMILY TRUST, DATED .
IN WITNESS WHEREOF, the undersigned have executed this instrument this day
of 20
/Grantor
/Grantor
Acknowledgement
State of )
) Ss.
County of )
On this ____ day of ______________, 20 , before me,

_____________________, personally appeared ________________________and
________________________, proven to me on the basis of satisfactory evidence to be
the person whose name is subscribed to the within instrument and acknowledged to me
that he executed the same in his authorized capacity, and that by his signature on the
instrument the person executed the instrument.
WITNESS my hand and official seal.
_______________________________
Signature of Notary

SCHEDULE "SP"
FAMILY TRUST
The undersigned Grantors acknowledge that the following property conveyed to the
Trustee of ________________________FAMILY TRUST has the character of separate
property of Grantor ________________________.
(If there is no separate property items, write "NONE")
The undersigned Grantors acknowledge that the following property conveyed to the
Trustee of ________________________FAMILY TRUST has the character of separate
property of Grantor ________________________.
(If there is no separate property items, write "NONE")

Certification
& Verification
of Trust
(To Protect Privacy)
CERTIFICATION
OF
FAMILY TRUST
What is a This is a short or condensed version of your Living Trust that verifies the trust’s
Certification of existence and explains the powers given to Trustees. The purpose of this document is
a Living Trust? to avoid revealing any information about your Living Trust provisions or assets to
unwelcome eyes.
Why a Most financial institutions require a copy of your Living Trust to facilitate changing
Certification of title. Use your Certification of Trust accompanied with your Powers of Trustee,
Living Trust? located with your Living Trust, as verification for your bank or other institution that
requires a copy of your Living Trust.
CERTIFICATION

COMPLETING FORM
1. Carefully read all information, warning and disclaimers concerning the Certification.
If after examination of the Certification, you decide that you have circumstances that are
not covered by the Certification or do not feel confident about preparing your own
Certification, consult an attorney.
2. Complete each blank on each page of the Certification. Do not skip over
inapplicable blanks or lines intended to be completed. If the blank is inapplicable, make
“N/A” or “None”. This shows that you have not overlooked the item.
4. For you Certification of Trust to be a binding, legal document, you must sign and
date it in the presence of a notary public.
all legal matters.
Instructions For Completing Certification Of Trust:
Page 1
1. Under the heading “Certification of Trust” insert the husband’s name and the
wife’s name on two blank lines.
2. In Section 1 insert the husband’s name and the wife’s name on two blank lines
as the grantors of the trust. Next, insert your last name as the name of the
Family Trust. Finally, insert the date your Living Trust was signed as notarized.
as the trustees of the trust.
4. In Section 3 insert the name(s) of the Successor Trustee designated in your

Living Trust.
5. In Section 5 insert your last name as the name of the Family Trust.
as the trustees of the trust. Then insert your last name as the name of the
Family Trust.
7. On the last two lines insert the day, month, and year you sign and execute the
Certification of Trust.
Page 2
all legal matters.
Certification of Trust
and hereby certify and declare as follows:
(1) and , Husband and Wife, established a

living Trust Named , pursuant to a Declaration of Trust
and Trust Agreement DATED (hereafter referred to as the
"Trust Agreement").
(2) The currently acting Co-Trustees of said trust are and

. This certification is signed by all of the Co-Trustees of the Trust.
(3) The Trust Agreement provides that upon the resignation, death, or incapacity of
either Co-Trustee, the remaining Co-Trustee continues to serve as sole Trustee. In the
event of the resignation, death, or incapacity of both of the original Co-Trustees, the
Successor Trustee automatically succeeds to the office of Trustee. The name of the
Successor Trustee is .
(4) The trust is a revocable trust and either of the Grantors, acting alone, may revoke
the trust. No other party holds the power to revoke the trust.
(5) FAMILY TRUST is a "Grantor Trust" within the meaning of

such term as used in the Internal Revenue Code, and all items of income and loss will
be reported for tax purposes under the personal social security numbers of the
Grantors. So long as either of the Grantors is living and acts as Trustee or Co-Trustee
of the trust, no separate tax identification number will be provided for the trust.
(6) The manner in which title to trust assets should be taken is as follows:
and , as Co-Trustees of
FAMILY TRUST.
(7) The powers and authority of the Trustee are incorporated by this reference
herein and attached hereto as "Powers of Trustee".
(8) No other provisions of said Trust Agreement vary, modify, or limit the provisions
set forth herein. The trust has not been revoked, modified, or amended in any manner
to make the statements in this certification incorrect or incomplete.
We verify under penalty of perjury that the above statements are true and correct as
of this , day of , 20 .
Signature Signature
Certification of Trust Page 1 of 2

Acknowledgement
State of )
) Ss.
County of )
On the day of , 20 , before me, ,

NOTARY, personally appeared and
personally known to me (or proved to me on the basis of satisfactory evidence) to be
the persons whose names are subscribed to the within instrument and acknowledged to
me that they executed the same in their authorized capacities, and that by their
signatures on the instrument the persons, or the entity upon behalf of which the persons
acted, executed the instrument.
_______________________________
Signature of Notary
Certification of Trust Page 2 of 2

Pour-Over
Will
POUR-OVER
WILLS
What is a A short will stating that any assets inadvertently left out of your Living Trust will
Pour-Over become part of your Living Trust upon your death. Unfortunately these items will
Will? have to go through the probate process to get them into your Living Trust, then they
will be distributed as outlined in your Living Trust agreement.
Why a Some people are not very consistent in funding their trust. Your Pour-Over Will
Pour-Over makes certain any unfunded assets are distributed according to your wishes outlined
Will? in your Living Trust. However by no means should you rely on your Pour-Over
Will to transfer your assets into your Living Trust.
INSTRUCTIONS FOR COMPLETING YOUR –
POUR-OVER WILL

COMPLETING FORM
1. Carefully read all information, warning and disclaimers concerning the Last Will And
Testament. If after examination of the Will, you decide that you have circumstances
that are not covered by the Will or do not feel confident about preparing your own Will,
consult an attorney.
2. Complete each blank on each page of the Last Will And Testament. Do not skip
over inapplicable blanks or lines intended to be completed. If the blank is inapplicable,
4. In addition to signing your Last Will and Testament, you must initial every page.
Also, your Will requires a minimum of two disinterested witnesses to be present when
you sign your Will. A disinterested witness is someone who does not stand to inherit
under your Will or for that matter, your Living Trust. Following your signature page you
will find an additional page not made part of your Will. This Self Proving Affidavit is
intended to facilitate the probate of your Will without the need of ever calling your
witnesses to testify to the veracity of your state of mind when you signed your Will or the
legitimacy of your signature.
all legal matters.
Instructions For Completing Pour-Over Will:
The first six pages of this section will be the husband’s Pour-Over Will and the last six
pages will be the wife’s Pour-Over will. The following steps will cover completing the
husband’s Pour-Over Will. In order to complete the wife’s Pour-Over Will follow
instruction in the same order as they are listed for the husband’s Pour-Over Will.
Page 1
1. Under the heading “Last Will And Testament” insert the husband’s name on the
blank line.
2. In the first paragraph first, insert in the husband’s name, second, the name of the
county in which he lives and the state in which he lives.
3. In Article 1.1 first, insert the wife’s name. Then insert the number of the
husband’s biological and/or adopted children. Finally, names of the husband’s
biological and/or adopted children. (Note: If the husband’s has neither biological
or adopted children insert 0 on the blank before “living children” and write “N/A”
on the line asking for the names of the children.
4. On the last line of Article 1.1 insert the your last name as the name of the Family
Trust.
5. In Article 1.2 insert the your last name as the name of the Family Trust on every
blank line.
6. At the bottom of the page sign your initials on the blank line after the word
“Initial.”
Page 2
1. In Article 3.2 insert the your last name as the name of the Family Trust on every
blank line.
“Initial.”
Page 3
1. In Article 4.1 insert your last name as the name of the Family Trust and then
insert the date your Living Trust was signed as notarized.
“Initial.”
all legal matters.
Page 4
1. In Article 4.2 insert your last name as the name of the Family Trust.
2. In Article 6.1 insert the name of the person you designate as your personal
representative. (Note: Your primary personal representative is typically your
spouse. Your personal representative will serve as your executor and administer
the probate affairs of any assets left outside of the trust.)
3. On the third line of Article 6.1 insert the name of an alternate personal
representative. (Note: It is prudent to name an alternate to serve in the event
the person designated as your primary personal representative is unable to
serve.)
“Initial.”
Page 5
1. In the first paragraph of Article 6.3 insert the date your Living Trust was signed
and notarized.
2. In the second paragraph of Article 6.3 insert the name of the state in which you
live.
“Initial.”
Page 6
1. In Article 6.3.1 insert the name of the state in which you live.
2. In the paragraph after the heading “End Of Article” insert the your name and then
insert the day, month and year the Pour-Over Will was signed.
3. On the signature line sign your name on the line and print your name after the
word “Signature” below the line.
4. In the first paragraph following the signature line insert your name on both blank
lines.
5. In the third paragraph following the signature line have your witness’ insert your
name on the blank line.
all legal matters.
6. In the fourth paragraph following the signature line have your witness’ insert the
name of the state in which you live.
7. In the fifth paragraph following the signature line have your witness’ insert the
day, month, year, county, and state in which your Pour-Over Will was witnessed.
8. Have both of your witnesses sign their names and print their city and state of
residence.
“Initial.”
Self Proving Affidavit
1. Insert your name and the names of your two witnesses in the first two sentences
of the paragraph.
2. Insert your name on the fifth line.
3. On the signature line sign your name on the line and print your name after the
word “Signature” below the line.
4. Have both of your witnesses sign on the witness signature lines.
5. Have a notary public notarize your signatures. (Note: It is required that you sign
in the presence of a notary public.)
all legal matters.
LAST WILL AND TESTAMENT
OF
I, , a resident of County, State of

, being of lawful age and of sound and disposing mind and
memory, do make, publish and declare this to be my Last Will, hereby revoking all
former Wills and Codicils by me, at any time, made.
ARTICLE 1
DECLARATIONS
1.1
Family Declarations:
I declare that I am married to , and whenever the term "my
spouse" is used herein, such term shall be construed to refer to her. I have living
children, named
.
All references in this Will to my “child” or “children”, or “issue” include the above child or
children, and any child or children hereafter born to or adopted by me, except that if any
named child or children are specifically disinherited by this Will, such disinheritance
provision shall prevail over any general reference to my “child” or “children” or “issue” in
this Will. I have considered the possibility that I may subsequently have additional
children by birth or adoption and have deliberately made provision for all of my family
only in and through the FAMILY TRUST referred to in Article 1.2 of
this will.
1.2
FAMILY TRUST
During my lifetime my spouse and I have established a trust known as the
FAMILY TRUST. Nothing herein contained shall be
construed as an amendment, modification, or revocation of, any of the provisions of that
trust, or as an exercise of any power of appointment held by me under the provisions of
said trust. It is not my intention hereby to dispose of any real or personal property that
is held in the trust estate of the FAMILY TRUST at the
time of my death, but I do intend hereby to dispose of all other property, (if any) that I
may lawfully dispose of by Will.
1.3
The term "Personal Representative" as used herein shall be construed to have the
same meaning as the term "Executor".
END OF ARTICLE
Initial Pour-Over Will Page 1 of 6

ARTICLE 2
SPECIFIC BEQUESTS
I have provided for my Beneficiary(ies) in my Trust, and do not make any further
specific bequests in this Will.
END OF ARTICLE
ARTICLE 3
DEBTS AND TAXES
3.1
Payment of Debts:
I direct that my Personal Representative shall pay all of my just debts, the expenses
of disposition of my body, the expenses of my last illness, and the expenses of
administration of my estate, all as soon after my death as shall be reasonably
practicable. My estate shall not, however, be required to pay off any debt secured by
mortgage, pledge, or similar encumbrance on property owned by me at my death, and
all such property shall pass subject to such mortgage, pledge, or similar encumbrance.
3.2
Payment of Death Taxes:
I, expressly direct that there shall be no presumption that only my residuary estate
shall bear the burden of payment of federal and state estate, inheritance, succession,
legacy, and other taxes of similar nature which are payable because of my death
(hereafter collectively referred to as "death taxes"). I have granted the Trustee of the
FAMILY TRUST the authority and discretion to
determine the manner in which the burden of any death taxes shall be allocated among
the recipients of property included in my gross estate as computed for the purposes of
such death taxes, whether by reason of transfers subject to probate administration, or
transfers from said Trust, or outside transfers, and to determine whether reimbursement
should be sought from the recipients of any property for the portion of any death taxes
reasonably attributable to the inclusion of that property in my gross estate for purposes
of such death taxes, and I have also granted to such Trustee the discretion to determine
that death taxes should be paid in whole or in part as an expense of administration of
my estate without seeking reimbursement from the recipients of property included in my
gross estate for death tax purposes. Accordingly, I direct that my Personal
Representative shall make all elections with respect to federal and state death taxes,
and generation-skipping transfer taxes, in the manner requested by the Trustee of the
FAMILY TRUST and I direct that my Personal
Representative shall take such actions with respect to payment of death taxes in whole
or in part as an expense of administration of my estate (to the extent of property
available in my probate estate for the payment of such taxes), or seeking
reimbursement of any death taxes from recipients of property, as are requested by the
Trustee of the FAMILY TRUST.

3.2.1
I authorize and empower my Personal Representative, without duty to give or
obtain consideration therefore, to join with my spouse, or the estate of my spouse, in
the filing of any state or federal income tax return for any year for which I have not
filed such return prior to my death; and also to consent to any gifts made by my
spouse as being made half by me for the purpose of the federal gift tax law; and my
Personal Representative to take such action even though it may result in additional
liabilities to my estate. Any income or gift taxes due on such returns, any
deficiencies, interest, or penalties thereon, any payments on account of estimated
taxes, and any refunds of taxes based on joint returns shall be allocated in such
manner between my estate and my spouse, or the estate of my spouse, or all to any
of them, as my Personal Representative in such Personal Representative's sole
discretion shall deem equitable and proper.
3.2.2
My Personal Representative may, in such Personal Representative's discretion,
arrange for extensions of time for the payment of estate and inheritance taxes, or
may postpone the payment of such taxes to the extent permitted by law. Any
interest or penalty incurred on any such taxes, whether or not resulting from such
extensions or postponement, shall be borne by my estate as an expense of
administration.
END OF ARTICLE
ARTICLE 4
DISTRIBUTION
4.1
Distribution of Property:
I give, devise, and bequeath all of my property and estate, real, personal, and mixed,
of whatsoever kind and wheresoever situated, of which I shall be seized of possessed,
or of which I shall be entitled to dispose of at the time of my death to the Trustee(s) of
the FAMILY TRUST, DATED ,
and to Trustee's substitutes and successors under such Trust Agreement, to be added
to and allocated among the trusts established thereunder (if more than one), as if at my
death such property was part of the trust estate attributable to me, and to be held,
managed, invested and distributed as a part of the trust estate or trust estates created
thereunder upon all of the terms, trusts and conditions set forth in said Trust Agreement
including any amendments thereof made at any time prior to my death.

4.2
Failure of Trust:
If the above disposition is inoperative in whole or in part, whether because the
FAMILY TRUST fails or has been revoked, or for any other
reason, I incorporate herein by reference the terms of that Trust, including any specific
gifts made therein, as executed on this date, without giving effect to any amendments
made subsequently, and direct the Personal Representative of this Estate to administer
and distribute my Estate according to the terms set forth in such Trust.
END OF ARTICLE
ARTICLE 5
NO CONTEST, DISINHERITANCE
5.1
No Contest - Contestant Disinherited:
If any beneficiary under this will in any manner, directly or indirectly, contests or
attacks this will or any of its provisions, any share or interest in my estate given to that
contesting beneficiary under this will is revoked and shall be disposed of in the same
manner provided herein as if that contesting beneficiary had predeceased me.
5.2
Disinheritance - General:
Except as otherwise provided in this will, I have intentionally omitted to provide
herein for any of my heirs, or persons claiming to be my heirs, living at the date of my
death, whether or not known to me.
5.3
Survivorship Requirement:
For all gifts under this will, I require that the beneficiary survive me for sixty (60) days
before entitlement to such gift.
END OF ARTICLE
ARTICLE 6
ADMINISTRATION
6.1
Nomination of Personal Representative:
I hereby nominate and appoint as my Personal
Representative under this, my Last Will. If for any reason such person fails to qualify, or
is unable or unwilling to serve as my Personal Representative, I nominate and appoint
as my Personal Representative. The term "Personal
Representative" as used herein shall be construed to include "Co-Personal

Representatives" where appropriate. I direct that my Personal Representative and any
Trustee referred to herein may render service as such without bond or, in the event that
bond be nevertheless required by law or any Court, I direct that the requirement of
sureties thereon be waived.
6.2
Administration of Estate:
It is my desire, and I hereby direct, that my estate be administered with the
maximum informality permitted by law, and accordingly I hereby authorize and empower
any Personal Representative to sell or transfer property in my estate, and distribute the
same in accordance with this Will, without Court supervision or intervention, or the
necessity for obtaining Court orders concerning such transactions, to the maximum
extent permitted by the laws of any jurisdiction in which this Will may be admitted to
probate.
6.3
Powers of Personal Representative:
In addition to any inherent or implied or statutory powers the Personal
Representative may now or hereafter have, I hereby grant unto and vest in my said
Personal Representative, all the powers given to the Trustee of the aforesaid Trust
pursuant to the provisions of said Trust Agreement DATED ,
as amended from time to time, and the powers specified therein are by this reference
incorporated herein, to be exercised by my said Personal Representative in the
Personal Representative's sole and absolute discretion and without the approval of any
Court.
In addition to any powers and elective rights conferred by statute or federal law or by
other provisions of this Will, I grant my Executor the authority to administer my Estate
under any procedure for informal or unsupervised administration under the laws of the
State of or any other available procedure for avoidance of
administration or reduction of its burdens; in addition, to the extent applicable to my
Estate and to the role of executor, and as an example and not as a limitation, I grant to
my Executor with respect to my Estate all of the following powers:
To sell, lease, encumber, maintain or rent any real property; to sell any personal
property, including securities; to purchase, maintain and liquidate investments; to
open, change or close bank and deposit accounts; to borrow funds; to maintain,
continue, sell or purchase a business; to maintain or defend
lawsuits; to employ accountants, attorneys and other professionals; to represent the
Estate before all taxing authorities and to pay taxes when due; to acquire and
maintain insurance policies on the lives of beneficiaries, and to pay the premiums
thereof; to account for Estate assets; to make divisions, allocations or distributions in
cash or kind amongst beneficiaries, without taking into account the tax basis of
assets; and to maintain such other acts as are deemed in the discretion of the
Executor to be in the best interests of the Estate.

6.3.1
Independent Administration - Permitted:
The executor may administer my estate under State law.
6.4
Bond - Waiver:
I request that the court not require bond of any executor nominated in this will.
END OF ARTICLE
IN WITNESS WHEREOF, I, , have to this, my Last Will and

Testament, consisting of 5 pages, including attestation certificates, set my hand and
seal the day of , 20 .
Signature
This instrument, consisting of 6 pages, including the witnessed signature page, was
signed on this date by testator, , and in our presence he declared
this instrument to be his last Will. At his request and in his presence and in the presence
of each other, we herewith subscribe our names as witnesses hereto. Each of us
observed the signing of this Will by and by each other
subscribing witness and affirm that each signature is the true signature of the person
whose name was signed.
Each of us is now more than eighteen (18) years of age and a competent witness
and resides at the address set forth after their name.
We believe is over the age of eighteen (18) years, is of sound

mind and is not acting under duress, menace, fraud, misrepresentation, or undue
influence.
We declare under penalty of perjury under the laws of the State of

that the foregoing is true and correct.
Executed on this _____ day of __________________, 20 in the County of

, State of .
of
Witness Signature Witness City & State of Residence
of

SELF PROVING AFFIDAVIT
Acknowledgment
STATE OF )
)Ss.
COUNTY OF )
Before me, the undersigned authority, on this day personally appeared

, , and ,
known to me to be the testator and the witnesses, respectively, whose names are
subscribed to the annexed or foregoing instrument in their respective capacities, and, all
of said persons being by me duly sworn, the said , testator,
declared to me and to the said witnesses in my presence that said instrument is his last
will and testament, and that he had willingly made and executed it as his free act and
deed; and the said witnesses, each on his or her oath stated to me, in the presence and
hearing of the said testator, that the said testator had declared to them that said
instrument is his last will and testament, and that he executed same as such and
wanted each of them to sign it as a witness; and upon their oaths each witness stated
further that they did sign the same as witnesses in the presence of the said testator and
at his request; that he was at that time eighteen years of age or over (or being under
such age, was or had been lawfully married, or was then a member of the armed forces
of the United States or of an auxiliary thereof or of the Maritime Service) and was of
sound mind; and that each of said witnesses was then at least eighteen years of age.
Signature
Witness Signature
Witness Signature
SUBSCRIBED, SWORN TO AND ACKNOWLEDGED before me by the testator, and

SUBSCRIBED AND SWORN TO before me by the witnesses, this day of ,
20 .
Notary
LAST WILL AND TESTAMENT
OF
I, , a resident of County, State of

, being of lawful age and of sound and disposing mind and
memory, do make, publish and declare this to be my Last Will, hereby revoking all
former Wills and Codicils by me, at any time, made.
ARTICLE 1
DECLARATIONS
1.1
Family Declarations:
I declare that I am married to , and whenever the term "my
spouse" is used herein, such term shall be construed to refer to him. I have living
children, named
.
All references in this Will to my “child” or “children”, or “issue” include the above child or
children, and any child or children hereafter born to or adopted by me, except that if any
named child or children are specifically disinherited by this Will, such disinheritance
provision shall prevail over any general reference to my “child” or “children” or “issue” in
this Will. I have considered the possibility that I may subsequently have additional
children by birth or adoption and have deliberately made provision for all of my family
only in and through the referred to in Article 1.2 of this will.
1.2
FAMILY TRUST
During my lifetime my spouse and I have established a trust known as the
FAMILY TRUST. Nothing herein contained shall be construed
as an amendment, modification, or revocation of, any of the provisions of that trust, or
as an exercise of any power of appointment held by me under the provisions of said
trust. It is not my intention hereby to dispose of any real or personal property that is
held in the trust estate of the FAMILY TRUST at the time of my
death, but I do intend hereby to dispose of all other property, (if any) that I may lawfully
dispose of by Will.
1.3
The term "Personal Representative" as used herein shall be construed to have the
same meaning as the term "Executor".
END OF ARTICLE

ARTICLE 2
SPECIFIC BEQUESTS
I have provided for my Beneficiary(ies) in my Trust, and do not make any further
specific bequests in this Will.
END OF ARTICLE
ARTICLE 3
DEBTS AND TAXES
3.1
Payment of Debts:
I direct that my Personal Representative shall pay all of my just debts, the expenses
of disposition of my body, the expenses of my last illness, and the expenses of
administration of my estate, all as soon after my death as shall be reasonably
practicable. My estate shall not, however, be required to pay off any debt secured by
mortgage, pledge, or similar encumbrance on property owned by me at my death, and
all such property shall pass subject to such mortgage, pledge, or similar encumbrance.
3.2
Payment of Death Taxes:
I, expressly direct that there shall be no presumption that only my residuary estate
shall bear the burden of payment of federal and state estate, inheritance, succession,
legacy, and other taxes of similar nature which are payable because of my death
(hereafter collectively referred to as "death taxes"). I have granted the Trustee of the
FAMILY TRUST the authority and discretion to determine the
manner in which the burden of any death taxes shall be allocated among the recipients
of property included in my gross estate as computed for the purposes of such death
taxes, whether by reason of transfers subject to probate administration, or transfers
from said Trust, or outside transfers, and to determine whether reimbursement should
be sought from the recipients of any property for the portion of any death taxes
reasonably attributable to the inclusion of that property in my gross estate for purposes
of such death taxes, and I have also granted to such Trustee the discretion to determine
that death taxes should be paid in whole or in part as an expense of administration of
my estate without seeking reimbursement from the recipients of property included in my
gross estate for death tax purposes. Accordingly, I direct that my Personal
Representative shall make all elections with respect to federal and state death taxes,
and generation-skipping transfer taxes, in the manner requested by the Trustee of the
FAMILY TRUST and I direct that my Personal Representative shall
take such actions with respect to payment of death taxes in whole or in part as an
expense of administration of my estate (to the extent of property available in my probate
estate for the payment of such taxes), or seeking reimbursement of any death taxes
from recipients of property, as are requested by the Trustee of the
FAMILY TRUST.

3.2.1
I authorize and empower my Personal Representative, without duty to give or
obtain consideration therefore, to join with my spouse, or the estate of my spouse, in
the filing of any state or federal income tax return for any year for which I have not
filed such return prior to my death; and also to consent to any gifts made by my
spouse as being made half by me for the purpose of the federal gift tax law; and my
Personal Representative to take such action even though it may result in additional
liabilities to my estate. Any income or gift taxes due on such returns, any
deficiencies, interest, or penalties thereon, any payments on account of estimated
taxes, and any refunds of taxes based on joint returns shall be allocated in such
manner between my estate and my spouse, or the estate of my spouse, or all to any
of them, as my Personal Representative in such Personal Representative's sole
discretion shall deem equitable and proper.
3.2.2
My Personal Representative may, in such Personal Representative's discretion,
arrange for extensions of time for the payment of estate and inheritance taxes, or
may postpone the payment of such taxes to the extent permitted by law. Any
interest or penalty incurred on any such taxes, whether or not resulting from such
extensions or postponement, shall be borne by my estate as an expense of
administration.
END OF ARTICLE
ARTICLE 4
DISTRIBUTION
4.1
Distribution of Property:
I give, devise, and bequeath all of my property and estate, real, personal, and mixed,
of whatsoever kind and wheresoever situated, of which I shall be seized of possessed,
or of which I shall be entitled to dispose of at the time of my death to the Trustee(s) of
the FAMILY TRUST, DATED , and to
Trustee's substitutes and successors under such Trust Agreement, to be added to and
allocated among the trusts established thereunder (if more than one), as if at my death
such property was part of the trust estate attributable to me, and to be held, managed,
invested and distributed as a part of the trust estate or trust estates created thereunder
upon all of the terms, trusts and conditions set forth in said Trust Agreement including
any amendments thereof made at any time prior to my death.

4.2
Failure of Trust:
If the above disposition is inoperative in whole or in part, whether because the
FAMILY TRUST fails or has been revoked, or for any other
reason, I incorporate herein by reference the terms of that Trust, including any specific
gifts made therein, as executed on this date, without giving effect to any amendments
made subsequently, and direct the Personal Representative of this Estate to administer
and distribute my Estate according to the terms set forth in such Trust.
END OF ARTICLE
ARTICLE 5
NO CONTEST, DISINHERITANCE
5.1
No Contest - Contestant Disinherited:
If any beneficiary under this will in any manner, directly or indirectly, contests or
attacks this will or any of its provisions, any share or interest in my estate given to that
contesting beneficiary under this will is revoked and shall be disposed of in the same
manner provided herein as if that contesting beneficiary had predeceased me.
5.2
Disinheritance - General:
Except as otherwise provided in this will, I have intentionally omitted to provide
herein for any of my heirs, or persons claiming to be my heirs, living at the date of my
death, whether or not known to me.
5.3
Survivorship Requirement:
For all gifts under this will, I require that the beneficiary survive me for sixty (60) days
before entitlement to such gift.
END OF ARTICLE
ARTICLE 6
ADMINISTRATION
6.1
Nomination of Personal Representative:
I hereby nominate and appoint as my Personal
Representative under this, my Last Will. If for any reason such person fails to qualify, or
is unable or unwilling to serve as my Personal Representative, I nominate and appoint
as my Personal Representative. The term "Personal
Representative" as used herein shall be construed to include "Co-Personal

Representatives" where appropriate. I direct that my Personal Representative and any
Trustee referred to herein may render service as such without bond or, in the event that
bond be nevertheless required by law or any Court, I direct that the requirement of
sureties thereon be waived.
6.2
Administration of Estate:
It is my desire, and I hereby direct, that my estate be administered with the
maximum informality permitted by law, and accordingly I hereby authorize and empower
any Personal Representative to sell or transfer property in my estate, and distribute the
same in accordance with this Will, without Court supervision or intervention, or the
necessity for obtaining Court orders concerning such transactions, to the maximum
extent permitted by the laws of any jurisdiction in which this Will may be admitted to
probate.
6.3
Powers of Personal Representative:
In addition to any inherent or implied or statutory powers the Personal
Representative may now or hereafter have, I hereby grant unto and vest in my said
Personal Representative, all the powers given to the Trustee of the aforesaid Trust
pursuant to the provisions of said Trust Agreement DATED ,
as amended from time to time, and the powers specified therein are by this reference
incorporated herein, to be exercised by my said Personal Representative in the
Personal Representative's sole and absolute discretion and without the approval of any
Court.
In addition to any powers and elective rights conferred by statute or federal law or by
other provisions of this Will, I grant my Executor the authority to administer my Estate
under any procedure for informal or unsupervised administration under the laws of the
State of or any other available procedure for avoidance of
administration or reduction of its burdens; in addition, to the extent applicable to my
Estate and to the role of executor, and as an example and not as a limitation, I grant to
my Executor with respect to my Estate all of the following powers:
To sell, lease, encumber, maintain or rent any real property; to sell any personal
property, including securities; to purchase, maintain and liquidate investments; to
open, change or close bank and deposit accounts; to borrow funds; to maintain,
continue, sell or purchase a business; to maintain or defend lawsuits; to employ
accountants, attorneys and other professionals; to represent the Estate before all
taxing authorities and to pay taxes when due; to acquire and maintain insurance
policies on the lives of beneficiaries, and to pay the premiums thereof; to account
for Estate assets; to make divisions, allocations or distributions in cash or kind
amongst beneficiaries, without taking into account the tax basis of assets; and to
maintain such other acts as are deemed in the discretion of the Executor to be in the
best interests of the Estate.

6.3.1
Independent Administration - Permitted:
The executor may administer my estate under State law.
6.4
Bond - Waiver:
I request that the court not require bond of any executor nominated in this will.
END OF ARTICLE
IN WITNESS WHEREOF, I, , have to this, my Last Will and

Testament, consisting of 5 pages, including attestation certificates, set my hand and
seal the day of , 20 .
Signature
signed on this date by testator, , and in our presence she
declared this instrument to be her last Will. At her request and in her presence and in
the presence of each other, we herewith subscribe our names as witnesses hereto.
Each of us observed the signing of this Will by and by each other
Each of us is now more than eighteen (18) years of age and a competent witness
and resides at the address set forth after their name.
We believe is over the age of eighteen (18) years, is of sound

influence.
We declare under penalty of perjury under the laws of the State of

Executed on this _____ day of __________________, 20 , in the County of

, State of .
of
of

SELF PROVING AFFIDAVIT
Acknowledgment
STATE OF )
)Ss.
COUNTY OF )
Before me, the undersigned authority, on this day personally appeared

, , and ,
known to me to be the testator and the witnesses, respectively, whose names are
subscribed to the annexed or foregoing instrument in their respective capacities, and, all
of said persons being by me duly sworn, the said , testator,
declared to me and to the said witnesses in my presence that said instrument is his last
will and testament, and that he had willingly made and executed it as his free act and
deed; and the said witnesses, each on his or her oath stated to me, in the presence and
hearing of the said testator, that the said testator had declared to them that said
instrument is his last will and testament, and that he executed same as such and
wanted each of them to sign it as a witness; and upon their oaths each witness stated
further that they did sign the same as witnesses in the presence of the said testator and
at his request; that he was at that time eighteen years of age or over (or being under
such age, was or had been lawfully married, or was then a member of the armed forces
of the United States or of an auxiliary thereof or of the Maritime Service) and was of
sound mind; and that each of said witnesses was then at least eighteen years of age.
Signature
Witness Signature
Witness Signature
SUBSCRIBED, SWORN TO AND ACKNOWLEDGED before me by the testator, and

SUBSCRIBED AND SWORN TO before me by the witnesses, this day of ,
20 .
Notary
Appointment
Of
Guardian
INSTRUCTIONS FOR COMPLETING YOUR –
DECLARATION OF APPOINTMENT OF
GUARDIAN

COMPLETING FORM
1. Carefully read all information, warning and disclaimers concerning the Declaration of
Appointment of Guardian. If after examination of the Declaration of Appointment of
Guardian, you decide that you have circumstances that are not covered by the
Declaration of Appointment of Guardian or do not feel confident about preparing your
own Declaration of Appointment of Guardian, consult an attorney.
2. Complete each blank on each page of the Declaration of Appointment of Guardian.

Do not skip over inapplicable blanks or lines intended to be completed. If the blank is
inapplicable, make “N/A” or “None”. This shows that you have not overlooked the item.
This document does not constitute the rendering of legal advice or services. This document is intended for informational purposes only
and is not a substitute for legal advice. State laws vary therefore, you are advised to consult an attorney on all legal matters.
Instructions For Completing Declaration Of Appointment Of
Guardian:
If you have minor children (under the age of 18 years) it is advised that you nominate
guardian(s) to care for them after your passing. Failure to appoint a guardian could
result in having a court appoint a guardian for your children.
1. Insert the husband’s and the wife’s names.
2. Insert the name(s) of your minor child or children.
3. In the second paragraph insert the name(s) of your primary guardian and insert
the name(s) of your alternate guardian to serve if the person designated as
primary guardian is unable or unwilling to serve.
4. Insert the day, month and year of the signing of the Declaration of Appointment
of Guardian.
7. Have both of your witnesses sign.
10. Have both of your affiants (witnesses) sign.
11. Have a notary public notarize your signatures. (Note: It is required that you sign
This document does not constitute the rendering of legal advice or services. This document is intended for informational purposes only
and is not a substitute for legal advice. State laws vary therefore, you are advised to consult an attorney on all legal matters.
DECLARATION OF APPOINTMENT OF GUARDIAN FOR
OUR CHILDREN IN THE EVENT OF OUR DEATH
I, and make this Declaration
to appoint as guardian for our child or children, listed as follows, in the event of our death:
I designate to serve as guardian of the person of our

child or children, and as first alternate guardian of the
person of our child or children.
If any guardian or alternate guardian dies, does not qualify, or resigns, the next named
alternate guardian becomes guardian of our (child or children).
Signed this ___ day of __________, 20 .
Signature Signature
Witness Witness
SELF-PROVING AFFIDAVIT
Before me, the undersigned authority, on this date personally appeared the
Declarants and and
as witnesses, and all being duly sworn, the Declarant said that the above instrument was
his or her Declaration of Appointment of Guardian for the Declarant's Children in the
Event of Declarant's Death and that the Declarant had made and executed it for the
purposes expressed in the declaration. The witnesses declared to me that they are each
eighteen (18) years of age or older, that they saw the Declarant sign the declaration, that
they signed the declaration as witnesses, and that the Declarant appeared to them to be
of sound mind.
Signature Signature
Affiant Affiant
Subscribed and sworn to before me by the above named Declarant and Affiants on this
____ day of __________, 20 .
_________________________________________
Notary Public
My Commission expires:_____________________
Financial
Durable
Power of
Attorney
DURABLE POWER
OF ATTORNEY FOR
FINANCIAL ASSETS
What is a If your are incapacitated, this document gives another person full legal authority to
Financial sign your name on your behalf and manage our finances for all assets not owned by
Durable Power your Trust. (Your Revocable Living Trust gives your Successor Trustee or
of Attorney? surviving spouse financial Powers of Attorney for assets owned by the Trust.)
Why a For tax reasons you should own certain assets outside your Revocable Living Trust;
Financial e.g., IRA’s, annuities, pension plans. Because they are not owned by your Living
durable Power Trust, your Successor Trustee has no authority to deal with them. The financial
of Attorney? Durable Power of Attorney names an Attorney-in-Fact to make decisions regarding
such assets.
DURABLE POWER OF ATTORNEY FOR
FINANCIAL ASSETS

COMPLETING FORM
1. This section contains a General Statutory Durable Power of Attorney. Many states
use State Specific Statutory Forms. Review your included forms to determine
whether you should complete a separate Statutory Durable Power of Attorney
appropriate for your State.
2. Carefully read all information, warning and disclaimers concerning the Durable
Power of Attorney For Financial Assets. If after examination of the Durable Power of
Attorney For Financial Assets, you decide that you have circumstances that are not
covered by the Durable Power of Attorney For Financial Assets or do not feel
confident about preparing your own Durable Power of Attorney For Financial Assets,
consult an attorney.
3. Complete each blank on each page of the Durable Power of Attorney For Financial
Assets. Do not skip over inapplicable blanks or lines intended to be completed. If
the blank is inapplicable, make “N/A” or “None”. This shows that you have not
overlooked the item.
5. In order for you financial Durable Power to be a binding, legal document, you must
sign and date it in the presence of a notary public.
Instructions For Completing Durable Power Of Attorney For
Financial Assets:
The first five pages of this section will be the husband’s Durable Power of Attorney for
Financial Assets and the last five pages will be the wife’s Durable Power of Attorney for
Financial Assets. The following steps will cover completing the husband’s Durable
Power of Attorney for Financial Assets. In order to complete the wife’s Durable Power
of Attorney for Financial Assets follow instruction in the same order as they are listed for
the husband’s Durable Power of Attorney for Financial Assets.
Page 1
1. Under the heading “Recording Requested By” print your name and address.
2. Under the heading “Appointment of Attorney-in-Fact” insert the husband’s name

on the first blank line. Then insert the name of the person designated as the
primary attorney-in-fact. Finally, insert the name of the person designated as the
successor attorney-in-fact. (Note: Your primary personal representative is
typically your spouse. It is prudent to name a successor if the person designated
as your primary attorney-in-fact is unable to serve.)
3. Under the heading “Creation of Durable Power of Attorney” insert the name of
the state in which you live.
Page 4
1. Under Article 3 insert the name of the state in which you live.
Page 5
1. Under the heading “Governing Law” insert the name of the state in which you
live.
Page 6
1. Insert the day, month, year, county, and state in which you live on the date you
sign and execute your Durable Power of Attorney for Financial Assets.
2. On the signature line sign on the line and print your name after the word
“Signature” below the line.
3. Have a notary public notarize your signature. (Note: It is required that you sign
FINANCIAL
POWER OF ATTORNEY
ARTICLE 1
CREATION OF POWER OF ATTORNEY
Appointment of Attorney-in-Fact
I, , (hereinafter sometimes referred to as "Principal"),

appoint as my Attorney-in-Fact, (hereinafter sometimes
referred to as "Agent"). My Agent shall act for me and in my name as authorized in this
document. Upon the death, resignation or legal disability of as my Attorney-in-Fact, then
I appoint, as my Successor Attorney-in-Fact.
The initial Attorney-In-Fact named above shall be replaced upon his or her death,
resignation or legal disability, and the Successor Attorney-In-Fact, if any is named, shall
replace and succeed the initial Attorney-In-Fact, and shall carry out the terms of this
Durable Power of Attorney for financial matters as set forth herein.
I give my Attorney-in-Fact the powers set forth in Article II of this Power of Attorney
with the understanding that they will be used for my benefit and on my behalf and will be
exercised only in a fiduciary capacity. This Power shall become effective upon my
incapacity as determined in accordance with Article III of this General Durable Power of
Attorney.
Creation of Durable Power of Attorney
By this document I intend to create a durable power of attorney for financial

decisions under the provisions of the laws of the State of . This
power of attorney is a durable power of attorney and shall not be affected by my
subsequent incapacity.
Nomination of Conservator
If a conservator is to be appointed for me, I nominate the persons I have appointed

to hold this Financial Power of Attorney (in the same order of preference) to serve as
the conservator of my estate. I request the court to grant to any Conservator of my
estate the additional powers as provided in this Durable Power of Attorney.
Financial Power of Attorney Page 1 of 6

ARTICLE 2
POWERS OF ATTORNEY-IN-FACT
Powers Related to Property Management
I give my Attorney-in-Fact the following powers that may be necessary for the
management of my property:
(1) To open, close, any commercial or personal checking or savings account,

either in my own name or jointly with another, and to make any deposits or withdrawals
therefrom.
(2) To sell or lease real property, and to encumber any real property owned by
me or in which I have an interest.
(3) To hire such property managers and other professionals to oversee, manage,
sell, or encumber any real property I may own.
(4) To collect and receive all amounts owing to me from any source, including
from contractual debts of any kind, dividends, insurance proceeds and bequests, and
retirement funds of and proceeds of any kind, and to select the manner of payment and
distribution, whether in lump sum or otherwise, of any such proceeds.
(5) To open or close any safety deposit box I may own either in my own name or
jointly with another, and to deposit or withdraw any tangible goods and documents
therefrom.
(6) To file suit to collect on any promissory note receivable, whether secured or
unsecured, and any related deed of trust, and/or to compromise a claim thereon.
(7) To purchase or sell personal property of every kind and nature, including
securities of any kind, and to execute any documents necessary for such purchase or
sale.
(8) To open accounts with brokers and securities agents for purpose of buying
and/or selling securities of any kind, and to borrow against any such securities.
(9) To vote, either in person or by proxy, for any matter in which a shareholder is
entitled to vote, for any securities that I may own.
(10) To file suit and to defend against suits of any nature brought by or against
me in any court of law.
(11) To hire professionals for purpose of preparing any tax return of any kind
which I may be required to file with any governmental agency, and to pay, compromise
or object to the payment of any such taxes.

(12) To appear before any court dealing with a tax matter of any kind, to hire
professionals to represent him or her before such tribunal, and to defend, compromise,
and object to any such claim.
(13) To borrow money, including but not limited to bank loans, unsecured loans,
secured loans, credit card loan, and to give hypothecate my personal property assets as
security therefore.
(14) To receive and open any mail I receive from any source, to respond thereto
in my name, and to give any appropriate change of address to facilitate same.
(15) To collect and secure any documents owned by me or pertaining to any

matters affecting me, including any contracts, insurance policies, wills, trusts, account
statements, bills, checkbooks, or any other such documents.
(16) To hire investment counsel, attorneys, accountants, brokers, or any other

specialists with respect to the purchase, sale, preservation, collection, and defense of
my assets.
(17) To make reasonable gifts on my behalf.
(18) To exercise or release any power of appointment I may hold.
(19) To release, assert, defend against or assert any marital rights to any property
I may own or have a claim to.
(20) To create, revoke, and amend any revocable or irrevocable trust for the
benefit of myself and/or any of my issue, whether currently in existence or not, and to
add to or remove from any such trust any asset or property.
(21) To apply for and receive governmental assistance of every kind, whether
federal or state level, including Medi-Care, any benefits for the elderly, Social Security,
and any other governmental agency of any kind available to me now or in the future.
(22) To implement any strategy for the preservation of assets in the event of my
disability or requirement for long-term nursing home care.
(23) To apply, obtain and pay for any life insurance, medical insurance, disability
insurance, or any other private or public insurance benefit, and to collect, negotiate,
compromise and/or collect against same.
(24) To maintain my household in the fashion I am or was accustomed to prior to

my incapacity, including the maintenance of my residence, home, furnishings, pets and
other live animals, and to hire and pay for the upkeep of same including utilities and
maintenance costs.

Restrictions on Powers.
The following powers are excluded from the powers set forth above:
(1) To act as Trustee under an Irrevocable Trust wherein my Attorney-in-Fact is

Trustor and I am Trustee.
(2) To discharge any support obligations of the Attorney-in-Fact.
(3) To amend any insurance policy owned in my name, and which insures the life
of the Attorney-in-Fact.
ARTICLE 3
DETERMINATION OF INCAPACITY
"Incapacity" shall be established by certification of two physicians licensed to

practice in the State of (or the state which is my residence on
the date of the incapacity) that I am unable to care properly for myself or my property, or
by a decree of a court of competent jurisdiction that I am unable to care for myself or my
property.
Any such physician's statement of judicial decree shall be attached to this Power of
Attorney for this Power of Attorney to be effective, and if recorded such statement or
decree shall be recorded as an attachment to this Power of Attorney.
In the event I have regained capacity, as evidenced either through the statements of
two physicians, or a decree of a court of competent jurisdiction, that I am able to care
for myself and property, this Power of Attorney shall be revoked.
Except for myself, I expressly prohibit any person from contesting the validity and
creation of any Power of Attorney created herein, or the fact of my incapacity as
determined as set forth above. If any person contests this Power of Attorney or the fact
of my incapacity, I request such person not be named a conservator of my person or my
estate.
ARTICLE 4
MISCELLANEOUS
Reliance by Third Parties.
If this document is revoked or amended for any reason, I, my estate, my heirs,

successors, and assigns will hold any third party harmless from any loss suffered, or
liability incurred, by the third party in acting in accordance with this document before the
third party's receipt of written notice of termination or amendment.

No person acting in reliance upon any representation of my Attorney-in-Fact as to
the scope of his authority granted under this document shall be liable to me, my estate,
my heirs, successors, or assigns for permitting my Attorney-in-Fact to exercise any such
power, nor shall any person who deals with my Attorney-in-Fact be responsible to
determine or ensure the proper application of funds or property.
Ratification
I ratify and confirm all that my Attorney-in-Fact does or causes to be done under the
authority granted in this Power of Attorney. All contracts, promissory notes, checks, or
other bills of exchange, drafts, other obligations, stock powers, instruments, and other
documents signed, endorsed, drawn, accepted, made, executed, or delivered by my
Attorney-in-Fact shall bind me, my estate, my heirs, successors, and assigns.
Exculpation of Attorney-in-Fact
The Attorney-in-Fact shall not be liable to me or any of my successors in interest for

any action taken or not taken in good faith, but shall be liable for any willful misconduct
or gross negligence.
Revocation and Amendment
I revoke all prior General Powers of Attorney that I may have executed and I retain
the right to revoke or amend this document and to substitute other attorneys in fact in
place of my Attorney-in-Fact. Amendments to this document shall be made in writing by
me personally (not by my Attorney-in-Fact) and they shall be attached to the original of
this document and recorded in the same county or counties as the original if the original
is recorded.
Severability
If any of the provisions of this Power are found to be invalid for any reason, such
invalidity shall not affect any of the
other provisions of this Power, and all invalid provisions shall be wholly disregarded.
Governing Law
This Power of Attorney shall be interpreted under the laws of the State of
.

On this ____ day of ________________, 20 , in the County of
, State of , I herewith sign this instrument
and declare it to be my last Power of Attorney for financial matters.
Signature
Acknowledgment
State of )
) Ss.
County of )
On this ____ day of ______________, 20 , before me, ___________________,

personally appeared , proven to me on the basis of
satisfactory evidence to be the person whose name is subscribed to the within
instrument and acknowledged to me that he executed the same in his authorized
capacity, and that by his signature on the instrument the person executed the
instrument.

_____________________________
Signature of Notary

FINANCIAL
POWER OF ATTORNEY
ARTICLE 1
CREATION OF POWER OF ATTORNEY
Appointment of Attorney-in-Fact
I, , (hereinafter sometimes referred to as "Principal"),

appoint as my Attorney-in-Fact, (hereinafter sometimes
referred to as "Agent"). My Agent shall act for me and in my name as authorized in this
document. Upon the death, resignation or legal disability of as my Attorney-in-Fact, then
I appoint, as my Successor Attorney-in-Fact.
The initial Attorney-In-Fact named above shall be replaced upon his or her death,
resignation or legal disability, and the Successor Attorney-In-Fact, if any is named, shall
replace and succeed the initial Attorney-In-Fact, and shall carry out the terms of this
Durable Power of Attorney for financial matters as set forth herein.
I give my Attorney-in-Fact the powers set forth in Article II of this Power of Attorney
with the understanding that they will be used for my benefit and on my behalf and will be
exercised only in a fiduciary capacity. This Power shall become effective upon my
incapacity as determined in accordance with Article III of this General Durable Power of
Attorney.
Creation of Durable Power of Attorney
By this document I intend to create a durable power of attorney for financial

decisions under the provisions of the laws of the State of . This
power of attorney is a durable power of attorney and shall not be affected by my
subsequent incapacity.
Nomination of Conservator
If a conservator is to be appointed for me, I nominate the persons I have appointed

to hold this Financial Power of Attorney (in the same order of preference) to serve as
the conservator of my estate. I request the court to grant to any Conservator of my
estate the additional powers as provided in this Durable Power of Attorney.

ARTICLE 2
POWERS OF ATTORNEY-IN-FACT
Powers Related to Property Management
I give my Attorney-in-Fact the following powers that may be necessary for the
management of my property:
(1) To open, close, any commercial or personal checking or savings account,

either in my own name or jointly with another, and to make any deposits or withdrawals
therefrom.
(2) To sell or lease real property, and to encumber any real property owned by
me or in which I have an interest.
(3) To hire such property managers and other professionals to oversee, manage,
sell, or encumber any real property I may own.
(4) To collect and receive all amounts owing to me from any source, including
from contractual debts of any kind, dividends, insurance proceeds and bequests, and
retirement funds of and proceeds of any kind, and to select the manner of payment and
distribution, whether in lump sum or otherwise, of any such proceeds.
(5) To open or close any safety deposit box I may own either in my own name or
jointly with another, and to deposit or withdraw any tangible goods and documents
therefrom.
(6) To file suit to collect on any promissory note receivable, whether secured or
unsecured, and any related deed of trust, and/or to compromise a claim thereon.
(7) To purchase or sell personal property of every kind and nature, including
securities of any kind, and to execute any documents necessary for such purchase or
sale.
(8) To open accounts with brokers and securities agents for purpose of buying
and/or selling securities of any kind, and to borrow against any such securities.
(9) To vote, either in person or by proxy, for any matter in which a shareholder is
entitled to vote, for any securities that I may own.
(10) To file suit and to defend against suits of any nature brought by or against
me in any court of law.
(11) To hire professionals for purpose of preparing any tax return of any kind
which I may be required to file with any governmental agency, and to pay, compromise
or object to the payment of any such taxes.

(12) To appear before any court dealing with a tax matter of any kind, to hire
professionals to represent him or her before such tribunal, and to defend, compromise,
and object to any such claim.
(13) To borrow money, including but not limited to bank loans, unsecured loans,
secured loans, credit card loan, and to give hypothecate my personal property assets as
security therefore.
(14) To receive and open any mail I receive from any source, to respond thereto
in my name, and to give any appropriate change of address to facilitate same.
(15) To collect and secure any documents owned by me or pertaining to any

matters affecting me, including any contracts, insurance policies, wills, trusts, account
statements, bills, checkbooks, or any other such documents.
(16) To hire investment counsel, attorneys, accountants, brokers, or any other

specialists with respect to the purchase, sale, preservation, collection, and defense of
my assets.
(17) To make reasonable gifts on my behalf.
(18) To exercise or release any power of appointment I may hold.
(19) To release, assert, defend against or assert any marital rights to any property
I may own or have a claim to.
(20) To create, revoke, and amend any revocable or irrevocable trust for the
benefit of myself and/or any of my issue, whether currently in existence or not, and to
add to or remove from any such trust any asset or property.
(21) To apply for and receive governmental assistance of every kind, whether
federal or state level, including Medi-Care, any benefits for the elderly, Social Security,
and any other governmental agency of any kind available to me now or in the future.
(22) To implement any strategy for the preservation of assets in the event of my
disability or requirement for long-term nursing home care.
(23) To apply, obtain and pay for any life insurance, medical insurance, disability
insurance, or any other private or public insurance benefit, and to collect, negotiate,
compromise and/or collect against same.
(24) To maintain my household in the fashion I am or was accustomed to prior to

my incapacity, including the maintenance of my residence, home, furnishings, pets and
other live animals, and to hire and pay for the upkeep of same including utilities and
maintenance costs.

Restrictions on Powers.
The following powers are excluded from the powers set forth above:
(1) To act as Trustee under an Irrevocable Trust wherein my Attorney-in-Fact is

Trustor and I am Trustee.
(2) To discharge any support obligations of the Attorney-in-Fact.
(3) To amend any insurance policy owned in my name, and which insures the life
of the Attorney-in-Fact.
ARTICLE 3
DETERMINATION OF INCAPACITY
"Incapacity" shall be established by certification of two physicians licensed to

practice in the State of (or the state which is my residence on
the date of the incapacity) that I am unable to care properly for myself or my property, or
by a decree of a court of competent jurisdiction that I am unable to care for myself or my
property.
Any such physician's statement of judicial decree shall be attached to this Power of
Attorney for this Power of Attorney to be effective, and if recorded such statement or
decree shall be recorded as an attachment to this Power of Attorney.
In the event I have regained capacity, as evidenced either through the statements of
two physicians, or a decree of a court of competent jurisdiction, that I am able to care
for myself and property, this Power of Attorney shall be revoked.
Except for myself, I expressly prohibit any person from contesting the validity and
creation of any Power of Attorney created herein, or the fact of my incapacity as
determined as set forth above. If any person contests this Power of Attorney or the fact
of my incapacity, I request such person not be named a conservator of my person or my
estate.
ARTICLE 4
MISCELLANEOUS
Reliance by Third Parties.
If this document is revoked or amended for any reason, I, my estate, my heirs,

successors, and assigns will hold any third party harmless from any loss suffered, or
liability incurred, by the third party in acting in accordance with this document before the
third party's receipt of written notice of termination or amendment.

No person acting in reliance upon any representation of my Attorney-in-Fact as to
the scope of his authority granted under this document shall be liable to me, my estate,
my heirs, successors, or assigns for permitting my Attorney-in-Fact to exercise any such
power, nor shall any person who deals with my Attorney-in-Fact be responsible to
determine or ensure the proper application of funds or property.
Ratification
I ratify and confirm all that my Attorney-in-Fact does or causes to be done under the
authority granted in this Power of Attorney. All contracts, promissory notes, checks, or
other bills of exchange, drafts, other obligations, stock powers, instruments, and other
documents signed, endorsed, drawn, accepted, made, executed, or delivered by my
Attorney-in-Fact shall bind me, my estate, my heirs, successors, and assigns.
Exculpation of Attorney-in-Fact
The Attorney-in-Fact shall not be liable to me or any of my successors in interest for

any action taken or not taken in good faith, but shall be liable for any willful misconduct
or gross negligence.
Revocation and Amendment
I revoke all prior General Powers of Attorney that I may have executed and I retain
the right to revoke or amend this document and to substitute other attorneys in fact in
place of my Attorney-in-Fact. Amendments to this document shall be made in writing by
me personally (not by my Attorney-in-Fact) and they shall be attached to the original of
this document and recorded in the same county or counties as the original if the original
is recorded.
Severability
If any of the provisions of this Power are found to be invalid for any reason, such
invalidity shall not affect any of the
other provisions of this Power, and all invalid provisions shall be wholly disregarded.
Governing Law
This Power of Attorney shall be interpreted under the laws of the State of
.

On this ____ day of ________________, 20 , in the County of
, State of , I herewith sign this instrument
and declare it to be my last Power of Attorney for financial matters.
Signature
Acknowledgment
State of )
) Ss.
County of )
On this ____ day of ______________, 20 , before me, ___________________,

personally appeared , proven to me on the basis of
satisfactory evidence to be the person whose name is subscribed to the within
instrument and acknowledged to me that he executed the same in his authorized
capacity, and that by his signature on the instrument the person executed the
instrument.

_____________________________
Signature of Notary

Health Care
Durable
Power of
Attorney
DURABLE POWER
OF ATTORNEY FOR
HEALTH CARE DECISIONS
What is a This document gives someone else the authority to make health care decision for
Health Care you in the event you are unable to make them for yourself. The health Care Durable
Durable Power Power of Attorney applies in all situations in which you are unable to make health
of Attorney? care decisions for yourself, not just when you are terminally ill. The Health Care
Durable Power of Attorney you created only becomes effective upon your
incapacity. It gives broad powers of health car decisions to whomever you have
named as your Attorney-in-Fact. In addition, unless you direct otherwise in your
document, this document gives your Attorney-in-fact the power after you die to (1)
authorize an autopsy; (2) donate your body or parts thereof for transplant or
therapeutic or educational or scientific purposes; and (3) direct the disposition of
your remains.
Why a Health No one has the legal authority to act for a family member if that individual is
Care Durable unconscious or incompetent unless they have Power of Attorney to do so. Even
Power of parents of adult children cannon authorize emergency treatment for them without a
Attorney? Power of Attorney. If no one has been appointed as your Attorney-in-Fact, it is up
to the courts to make decisions on your behalf.
DURABLE POWER OF ATTORNEY FOR
HEALTH CARE DECISIONS

COMPLETING FORM
1. This section contains a General Durable Power of Attorney For Health Care
Decisions. Many states use State Specific Statutory Forms. Review your included
forms to determine whether you should complete a separate Statutory Durable
Power of Attorney For Health Care Decisions appropriate for your State.
2. Carefully read all information, warning and disclaimers concerning the Durable
Power of Attorney For Health Care Decisions. If after examination of the Durable
Power of Attorney For Health Care Decisions, you decide that you have
circumstances that are not covered by the Durable Power of Attorney For Health
Care Decisions or do not feel confident about preparing your own Durable Power of
Attorney For Health Care Decisions, consult an attorney.
3. Complete each blank on each page of the Durable Power of Attorney For Health
Care Decisions. Do not skip over inapplicable blanks or lines intended to be
completed. If the blank is inapplicable, make “N/A” or “None”. This shows that you
have not overlooked the item.
5. In order for your Health Care Durable Power of Attorney to be a binding, legal
document, you must sign and date it in the presence of a notary public and two
witnesses who are not related by blood or marriage.
Instructions For Completing Durable Power Of Attorney For
Health Care Decisions:
The first four pages of this section will be the husband’s Durable Power of Attorney for
Health Care Decisions and the last four pages will be the wife’s Durable Power of
Attorney for Health Care Decisions. The following steps will cover completing the
husband’s Durable Power of Attorney for Health Care Decisions. In order to complete
the wife’s Durable Power of Attorney for Health Care Decisions follow instruction in the
same order as they are listed for the husband’s Durable Power of Attorney for Health
Care Decisions.
Page 1
1. Under the heading “Health Care Power of Attorney Of” insert the husband’s
name.
2. Under the heading “Appointment of Attorney-In-Fact” insert the husband’s name

on the first blank line and then insert the name of the person designated as the
primary attorney-in-fact. (Note: Your primary attorney-in-fact is typically your
spouse.)
3. Under the heading “Statement of Desires, Special Provisions, And Limitations” it

is essential that you read through this section and initial on the blank line
designating your directions for life sustaining measures if you are in a terminal
condition or an irreversible coma or a persistent vegetative state.
Page 2
1. Continuing with the section titled “Statement of Desires, Special Provisions, And
Limitations” it is essential that you continue to read through this section and initial
on the blank line designating your directions for life sustaining measures if you
are in a terminal condition or an irreversible coma or a persistent vegetative
state.
2. Under the heading “Other Specific Directives” list any additional directives you
desire.
Page 3
1. Under the heading “Designation Of Alternate Agents” insert the name of the
person designated as your alternative attorney-in-fact. (Note it is prudent to
name a successor if the person designated as your primary attorney-in-fact is
unable to serve.)
Page 4
1. Insert the day, month, year, county, and state in which you live on the date you
sign and execute your Durable Power of Attorney for Health Care Decisions.
3. Under the heading “Statement Of Witnesses” have the witnesses insert your
name on both blank lines.
4. In the third paragraph have the witnesses insert your name on the blank line.
Page 5
1. In the fourth paragraph insert the name of the state in which you live.
2. Insert the day, month, year, county, and state in which you live on the date the
witnesses sign and Durable Power of Attorney for Health Care Decisions.
3. Have both witnesses sign and print his or her name and address.
4. Have a notary public notarize the signatures. (Note: It is required that both you
and your witnesses sign in the presence of a notary public.)
HEALTH CARE POWER OF ATTORNEY
OF
APPOINTMENT OF ATTORNEY-IN-FACT
I, ________________, as principal, acting under sound and disposing mind, and not
under any duress, fraud or undue influence, hereby freely and with full knowledge of the
consequences do hereby select and designate ________________, as my Attorney In
Fact (agent) to make health care decisions for me as authorized in this document. For
the purposes of this document, "health care decision" means consent, refusal of
consent, or withdrawal of consent to any care, treatment, service, or procedure to
maintain, diagnose, or treat my physical or mental condition.
CREATION OF DURABLE POWER OF ATTORNEY FOR HEALTH CARE
By this document I intend to create a durable power of attorney for health care. This
power of attorney shall not be affected by my subsequent incapacity.
GENERAL STATEMENT OF AUTHORITY GRANTED
Subject to any limitations in this document, I hereby grant to my agent full power and
authority to make health care decisions for me to the same extent that I could make
such decisions for myself if I had the capacity to do so. In exercising this authority, my
agent shall make health care decisions that are consistent with my desires as stated in
this document or otherwise made known to my agent, including, but not limited to, my
desires concerning obtaining or refusing or withdrawing life-prolonging care, treatment,
services, and procedures.
STATEMENT OF DESIRES, SPECIAL PROVISIONS, AND LIMITATIONS
Initialed options reflect my desires.

1. If I have a terminal condition I DO NOT want my life to be prolonged and I DO
NOT want life-sustaining treatment, beyond comfort and pain reducing care, that
would serve only to artificially delay the moment of my death.
2. If I am in a terminal condition or an irreversible coma or a persistent

vegetative state that my doctors reasonably feel to be irreversible or incurable, I do
want the medical care necessary to keep me comfortable or reasonably free from
pain, but I DO NOT want the following checked items:
(a) Cardiopulmonary resuscitation, for example, the use of drugs,

electric shock and artificial breathing.
(b) Artificially administered food and fluids.
Health Care Power of Attorney Page 1 of 5

(c) To be taken to a hospital if at all avoidable.
3. Notwithstanding my other directions, if I am known to be pregnant, I do not

want life-sustaining treatment withheld or withdrawn if it is possible that the
embryo/fetus will develop to the point of live birth in reasonably normal healthy
condition with the continued application of life-sustaining treatment.
4. Notwithstanding my other directions, I DO want the use of all medically

necessary care to treat my condition until my doctors reasonably conclude that my
condition is terminal or is irreversible and incurable or I am in a persistent vegetative
state. My agent may decide when my doctors have reached a reasonable
conclusion with respect to the matters herein.
5. I WANT my life prolonged to the greatest possible extent.
6. I DO NOT want to make an organ or tissue donation.
7. I DO want my organs or usable tissue donated if beneficial in my agent's

opinion.
8. I DO desire my body and remains to be cremated rather than the more

traditional coffin
burial.
OTHER SPECIFIC DIRECTIVES:
INSPECTION AND DISCLOSURE OF INFORMATION RELATING TO MY

PHYSICAL OR MENTAL HEALTH
Subject to any limitations in this document, my agent has the power and authority to
do all of the following:
1. Request, review, and receive any information, verbal or written, regarding my

physical or mental health, including, but not limited to, medical and hospital records.
2. Execute on my behalf any releases or other documents that may be required in

order to obtain this information.
3. Consent to the disclosure of this information.

SIGNING DOCUMENTS, WAIVERS, AND RELEASES
Where necessary to implement the health care decisions that my agent is authorized
by this document to make, my agent has the power and authority to execute on my
behalf all of the following:
1. Documents titled or purporting to be a "Refusal to Permit Treatment" and

"Leaving Hospital Against Medical Advice."
2. Any necessary waiver or release from liability required by a hospital or

physician.
AUTOPSY & ANATOMICAL GIFTS
1. Authorize an autopsy.
2. Make a disposition of a part or parts of my body.
DESIGNATION OF ALTERNATE AGENTS
Even though I have named one person to act as my primary agent, it is my wish that
the alternates be consulted before any decision is made pursuant to this document.
If the person designated in Paragraph 1 as my agent is not available or becomes

ineligible to act as my agent to make a health care decision for me or loses the mental
capacity to make health care decisions for me, or if I revoke that person's appointment
or authority to act as my agent to make health care decisions for me, then I designate
and appoint ________________ to serve as my Attorney in Fact for Health Care
Decisions.
NOMINATION OF CONSERVATOR
If a conservator of the person is to be appointed for me, I nominate the persons I

have appointed to hold this Durable Power of Attorney for Health Care (in the same
order of preference) to serve as the conservator of my person.
DURATION
I understand that this power of attorney will exist for an indefinite period of time.

RELIANCE ON PHOTOCOPIES
Any person dealing with the Attorney shall have the right to rely on a photocopy of
this Durable Power of Attorney for Health Care as if it were the signed, original Durable
Power of Attorney for Health Care.
PRIOR DESIGNATIONS REVOKED
I revoke any prior durable power of attorney for health care.
DATE AND SIGNATURE OF PRINCIPAL
I sign my name to this Durable Power of Attorney for Health Care on this ____ day of
______________, 20 , in the County of , State of .
___________________________________
Signature
STATEMENT OF WITNESSES
signed on this date by ________________, and in my presence she declared this
instrument to be her Durable Power of Attorney for Health Care Decisions. I herewith
subscribe my name as a witness hereto. I observed the signing of this Durable Power of
Attorney for Health Care Decisions by ________________ and by each other
I am now more than eighteen (18) years of age and a competent witness, and reside
at the address set forth after my name below. I am not a person named as an Attorney
In Fact in this document. I am not a health care provider, an employee of a health care
provider, the operator at a community care facility, nor an employee of an operator of a
community care facility.
I further declare under penalty of perjury under the laws of Washington that I am not
related to the principal by blood, marriage, or adoption, and, to the best of my
knowledge, I am not entitled to any part of the principal's estate upon the principal's
death under a will now existing or by operation of law.
I believe ________________ is over the age of eighteen (18) years, is of sound

influence.

I declare under penalty of perjury under the laws of the State of ________________
Executed on this __________ day of the month of __________________, 20 ,

in the County of ________________, State of ________________.
PRINT NAME AND ADDRESS
Signed
Signed
Acknowledgment
State of )
) Ss.
County of )
On this ____ day of ______________, 20 , before me, ____________________,

personally appeared ________________, proven to me on the basis of satisfactory
evidence to be the person whose name is subscribed to the within instrument and
acknowledged to me that she executed the same in her authorized capacity, and that by
her signature on the instrument the person executed the instrument.

__________________________
Signature of Notary

HEALTH CARE POWER OF ATTORNEY
OF
APPOINTMENT OF ATTORNEY-IN-FACT
I, ________________, as principal, acting under sound and disposing mind, and not
under any duress, fraud or undue influence, hereby freely and with full knowledge of the
consequences do hereby select and designate ________________, as my Attorney In
Fact (agent) to make health care decisions for me as authorized in this document. For
the purposes of this document, "health care decision" means consent, refusal of
consent, or withdrawal of consent to any care, treatment, service, or procedure to
maintain, diagnose, or treat my physical or mental condition.
CREATION OF DURABLE POWER OF ATTORNEY FOR HEALTH CARE
By this document I intend to create a durable power of attorney for health care. This
power of attorney shall not be affected by my subsequent incapacity.
GENERAL STATEMENT OF AUTHORITY GRANTED
Subject to any limitations in this document, I hereby grant to my agent full power and
authority to make health care decisions for me to the same extent that I could make
such decisions for myself if I had the capacity to do so. In exercising this authority, my
agent shall make health care decisions that are consistent with my desires as stated in
this document or otherwise made known to my agent, including, but not limited to, my
desires concerning obtaining or refusing or withdrawing life-prolonging care, treatment,
services, and procedures.
STATEMENT OF DESIRES, SPECIAL PROVISIONS, AND LIMITATIONS
Initialed options reflect my desires.

1. If I have a terminal condition I DO NOT want my life to be prolonged and I DO
NOT want life-sustaining treatment, beyond comfort and pain reducing care, that
would serve only to artificially delay the moment of my death.
2. If I am in a terminal condition or an irreversible coma or a persistent

vegetative state that my doctors reasonably feel to be irreversible or incurable, I do
want the medical care necessary to keep me comfortable or reasonably free from
pain, but I DO NOT want the following checked items:
(a) Cardiopulmonary resuscitation, for example, the use of drugs,

electric shock and artificial breathing.
(b) Artificially administered food and fluids.

(c) To be taken to a hospital if at all avoidable.
3. Notwithstanding my other directions, if I am known to be pregnant, I do not

want life-sustaining treatment withheld or withdrawn if it is possible that the
embryo/fetus will develop to the point of live birth in reasonably normal healthy
condition with the continued application of life-sustaining treatment.
4. Notwithstanding my other directions, I DO want the use of all medically

necessary care to treat my condition until my doctors reasonably conclude that my
condition is terminal or is irreversible and incurable or I am in a persistent vegetative
state. My agent may decide when my doctors have reached a reasonable
conclusion with respect to the matters herein.
5. I WANT my life prolonged to the greatest possible extent.
6. I DO NOT want to make an organ or tissue donation.
7. I DO want my organs or usable tissue donated if beneficial in my agent's

opinion.
8. I DO desire my body and remains to be cremated rather than the more

traditional coffin
burial.
OTHER SPECIFIC DIRECTIVES:
INSPECTION AND DISCLOSURE OF INFORMATION RELATING TO MY

PHYSICAL OR MENTAL HEALTH
1. Request, review, and receive any information, verbal or written, regarding my

physical or mental health, including, but not limited to, medical and hospital records.
2. Execute on my behalf any releases or other documents that may be required in

order to obtain this information.
1. Consent to the disclosure of this information.

SIGNING DOCUMENTS, WAIVERS, AND RELEASES
Where necessary to implement the health care decisions that my agent is authorized
by this document to make, my agent has the power and authority to execute on my
behalf all of the following:
1. Documents titled or purporting to be a "Refusal to Permit Treatment" and

"Leaving Hospital Against Medical Advice."
2. Any necessary waiver or release from liability required by a hospital or

physician.
AUTOPSY & ANATOMICAL GIFTS
1. Authorize an autopsy.
2. Make a disposition of a part or parts of my body.
DESIGNATION OF ALTERNATE AGENTS
Even though I have named one person to act as my primary agent, it is my wish that
the alternates be consulted before any decision is made pursuant to this document.
If the person designated in Paragraph 1 as my agent is not available or becomes

ineligible to act as my agent to make a health care decision for me or loses the mental
capacity to make health care decisions for me, or if I revoke that person's appointment
or authority to act as my agent to make health care decisions for me, then I designate
and appoint ________________ to serve as my Attorney in Fact for Health Care
Decisions.
NOMINATION OF CONSERVATOR
If a conservator of the person is to be appointed for me, I nominate the persons I

have appointed to hold this Durable Power of Attorney for Health Care (in the same
order of preference) to serve as the conservator of my person.
DURATION
I understand that this power of attorney will exist for an indefinite period of time.

RELIANCE ON PHOTOCOPIES
Any person dealing with the Attorney shall have the right to rely on a photocopy of
this Durable Power of Attorney for Health Care as if it were the signed, original Durable
Power of Attorney for Health Care.
PRIOR DESIGNATIONS REVOKED
I revoke any prior durable power of attorney for health care.
DATE AND SIGNATURE OF PRINCIPAL
I sign my name to this Durable Power of Attorney for Health Care on this ____ day of
______________, 20 , in the County of , State of .
___________________________________
Signature
signed on this date by ________________, and in my presence she declared this
instrument to be her Durable Power of Attorney for Health Care Decisions. I herewith
subscribe my name as a witness hereto. I observed the signing of this Durable Power of
Attorney for Health Care Decisions by ________________ and by each other
I am now more than eighteen (18) years of age and a competent witness, and reside
at the address set forth after my name below. I am not a person named as an Attorney
In Fact in this document. I am not a health care provider, an employee of a health care
provider, the operator at a community care facility, nor an employee of an operator of a
community care facility.
I further declare under penalty of perjury under the laws of Washington that I am not
related to the principal by blood, marriage, or adoption, and, to the best of my
knowledge, I am not entitled to any part of the principal's estate upon the principal's
death under a will now existing or by operation of law.
I believe ________________ is over the age of eighteen (18) years, is of sound

influence.

I declare under penalty of perjury under the laws of the State of ________________
Executed on this __________ day of the month of __________________, 20 ,

in the County of ________________, State of ________________.
PRINT NAME AND ADDRESS
Signed
Signed
Acknowledgment
State of )
) Ss.
County of )


__________________________
Signature of Notary

Directive To
Physicians
DIRECTIVE
TO
PHYSICIANS
What is a This document is also known as a Living Will and states that you do not wish to be
Directive to kept alive by artificial means when your illness or injury is terminal and death is
Physicians? eminent. It establishes your desires regarding the use of life support systems and
instructs everyone that you wish to be permitted to die with dignity rather than
simply have your life prolonged artificially.
Why a Modern technology has advanced to the point that it is possible to keep an individual
Directive to alive for an indefinite period of time even though there is little, if any, chance of
Physicians? recovery. If you fail to make your wishes known ahead of time, you could lose your
“right to die” privilege. You must make the decision to sign a Directive to
Physicians before the onset of a terminal condition and while your are fully
competent and not under mental duress.
DIRECTIVE TO PHYSICIANS

COMPLETING FORM
1. This section contains a General Directive to Physicians/Living Will. Many states use
State Specific Statutory Forms. Review your included forms to determine whether
you should complete a separate Statutory Directive to Physicians/Living Will
appropriate for your State.
2. Carefully read all information, warning and disclaimers concerning the Directive To
Physicians. If after examination of the Directive To Physicians, you decide that you
have circumstances that are not covered by the Directive To Physicians or do not
feel confident about preparing your own Directive To Physicians, consult an
attorney.
3. Complete each blank on each page of the Directive To Physicians. Do not skip over
5. You must sign and date this document. In addition to your signature two witnesses
not related by blood or marriage must sign after your name.
Instructions For Completing Directive To Physicians:
The first three pages of this section will be the husband’s Directive to Physicians and
the last three pages will be the wife’s Directive to Physicians. The following steps will
cover completing the husband’s Directive to Physicians. In order to complete the wife’s
Directive to Physicians follow instruction in the same order as they are listed for the
husband’s Directive to Physicians.
Page 1
1. Under the heading “Directive to Physicians” insert the husband’s name and then
insert the city, county and state in which he lives.
2. In Article 1.1 it is essential that you read through this section, initial the blank line
and draw a line through the medical procedure that you want preformed if you
are in a terminal condition or an irreversible coma or a persistent vegetative
state. (Note: If you neither initial nor draw a line through the procedure will be
withheld if you are in a terminal condition with no hope of recovery.
Page 2
1. Under the heading “Supplemental Directive to Physicians” insert the state in

which you live.
Page 3
1. Under the heading “Date and Signature” insert the day, month, year, county, and
state in which you live on the date you sign and notarize the Directive to
Physicians.
Page 4
1. Under the heading “Statement of Witnesses” have the witnesses insert your
name on both blank lines.
2. Under Section 3 have both witnesses sign and print his or her name and
address.
3. Have a notary public notarize the signatures. (Note: It is required that both you
and your witnesses sign in the presence of a notary public.)
1. Directive to Physicians:
I, ________________________________, a resident of the city of

_____________________, in the County of _____________________, State of
_____________________, being of sound mind, willfully and voluntarily make known
my desire that my life shall not be artificially prolonged under the circumstances set
forth below and do hereby declare that:
1.1 If it any time I should have an incurable injury, disease, or illness certified in
writing to be a terminal condition by two physicians, and where the application of life-
sustaining procedures would serve only to artificially prolong the moment of my
death, or if I am suffering intractable, unendurable pain or I am in a comatose or
persistent vegetative state which has been certified in writing by two physicians as a
terminal condition from which there is no reasonable probability of recovery then I
direct that such procedures be withheld or withdrawn and that I be permitted to die
naturally. Such life-sustaining procedures include, but are not limited to the
following:
If you want any provision below, even though your condition is terminal and you will
not recover, draw a line through it and add your initials; otherwise leave it as is.
a. Surgery
b. Antibiotics (using drugs to fight infection)
c. Cardiopulmonary resuscitation in the event of cardiac arrest
(if at the point of death, using drugs and electric shock to keep
the heart beating; artificially breathing)
d. Invasive Diagnostic Tests
e. Intubation (insert a tube to admit air or administer gases)
f. Respiratory Support (breathing by machine)
g. Artificial Hydration and Nutrition (giving food and fluid through
a tube in the veins, nose or stomach)
h. Blood or blood products (such as transfusions)
1.2 In the absence of my ability to give directions regarding the use of such life-
sustaining treatment, it is my intention that this Directive shall be honored by my
family, friends, agents and physician(s) as the final expression of my legal right to
refuse medical or surgical treatment, and I accept the consequences from such
refusal, relieving my health care providers of any liability.
Directive To Physicians Page 1 of 4

1.3 I understand the full import of this Directive, and I am emotionally and
mentally competent to make this Directive.
1.4 I understand that I may add to or delete from or otherwise change the wording
of this Directive before I sign it. I further understand that I may revoke this Directive
at any time.
2. Supplemental to Directive to Physicians:
Pursuant to the public policy declared in _____________________ including the

other specific directions in the Directive to Physicians set forth above, I declare and
direct as follows:
2.1 I am of sound mind and willfully and voluntarily make this Supplement. I do
not intend that these additional specific directions revoke or in any way impair the
effectiveness of any provision of the above Directive to Physicians. I intend,
however, that all provisions of the Act apply to this Supplement and to the persons,
institutions, medical facilities and personnel as fully and in all respects as they would
if this Supplement were expressly authorized by the Act. In the event of any conflict
between the terms of my Directive to Physicians above and the following terms, the
terms of my Directive to Physicians shall prevail.
2.2 I request care that gives me comfort and support, that facilitates my
interactions with those around me, and that relieves my pain and suffering. In case
of severe pain, I request that drugs (pain medication) be administered to relieve
pain, even if they may dull consciousness or indirectly shorten my life.
2.3 I ask that anyone making decisions under this Directive regarding:
a. whether or not I am afflicted with "terminal conditions" and
b. what constitutes a "life-sustaining procedure", give consideration to my

desire that my life not be prolonged through artificial means if I suffer
from:
(i) unconsciousness from which I am not reasonably expected to recover

or
(ii) irreversible physical brain damage or deterioration to the extent that I

cannot interact with those around me.
2.4 I intend that my family, my physicians and their medical assistants, my

clergyman, my lawyer, and any medical facility caring for me and its personnel
cooperate with me and with each other in carrying out my directions and in allowing
me to die with dignity. I have executed this Directive to Physicians and this

Supplement in part to relieve them all of any feelings of guilt or of responsibility for
my death that they might otherwise have.
2.5 This Directive to Physicians and Supplemental supersedes all prior "Living
Wills" or similar instruments I may have signed, and I hereby revoke such prior
instruments.
2.6 If I have executed, or in the future execute any Power of Attorney in regard to
my health care, the holder of that Power of Attorney shall be entitled to make all
decisions on those matters expressed herein, provided such decisions are
consistent with my directions given herein.
2.7 If any portion of this directive shall be invalid, void, voidable, or

unenforceable, such invalidity or unenforceability shall not affect any other portion
hereof.
3. Reliance on Photocopies:
Any person dealing with the Agent shall have the right to rely on a photocopy of this
Directive to Physicians as if it were the signed, original Directive to Physicians.
4. Date and Signature:
I sign my name to this Directive to Physicians on this ____ day of ______________,

20 , in the County of ____________________, State of _____________________.
___________________________________
Signature

1. This instrument, consisting of four (4) pages, including the witnessed signature
page, was signed on this date by _____________________, and in my presence he
declared this instrument to be his Directive to Physicians. I herewith subscribe my
name as a witness hereto. I observed the signing of this Directive to Physicians by
_____________________and by each other subscribing witness and affirm that each
signature is the true signature of the person whose name was signed.
2. I am not a person designated by the Declarant to make a treatment decision. I am

not related to the Declarant by blood or marriage. I would not be entitled to any portion
of the Declarant's estate on the Declarant's death. I am not the attending physician of
the Declarant or an employee of the attending physician. I have no claim against any
portion of the Declarant's estate on the Declarant's death. Furthermore, if I am an
employee of a health care facility in which the Declarant is a patient, I am not involved in
providing direct patient care to the Declarant and am not an officer, director, partner, or
business office employee of the health care facility or of any parent organization of the
health care facility.
3. I believe Declarer to be of sound mind and that Declarer signed the foregoing
Directive to Physicians and Supplement willfully and voluntarily.
WITNESSES SIGNATURES PRINT NAME AND ADDRESS
SUBSCRIBED AND SWORN to before me on this day of , 20 .
NOTARY PUBLIC in and for the

State of
_______________________,
Residing at .
My Commission Expires ________.

1. Directive to Physicians:
I, ________________________________, a resident of the city of

_____________________, in the County of _____________________, State of
_____________________, being of sound mind, willfully and voluntarily make known
my desire that my life shall not be artificially prolonged under the circumstances set
forth below and do hereby declare that:
1.1 If it any time I should have an incurable injury, disease, or illness certified in
writing to be a terminal condition by two physicians, and where the application of life-
sustaining procedures would serve only to artificially prolong the moment of my
death, or if I am suffering intractable, unendurable pain or I am in a comatose or
persistent vegetative state which has been certified in writing by two physicians as a
terminal condition from which there is no reasonable probability of recovery then I
direct that such procedures be withheld or withdrawn and that I be permitted to die
naturally. Such life-sustaining procedures include, but are not limited to the
following:
If you want any provision below, even though your condition is terminal and you will
not recover, draw a line through it and add your initials; otherwise leave it as is.
a. Surgery
b. Antibiotics (using drugs to fight infection)
c. Cardiopulmonary resuscitation in the event of cardiac arrest
(if at the point of death, using drugs and electric shock to keep
the heart beating; artificially breathing)
d. Invasive Diagnostic Tests
e. Intubation (insert a tube to admit air or administer gases)
f. Respiratory Support (breathing by machine)
g. Artificial Hydration and Nutrition (giving food and fluid through
a tube in the veins, nose or stomach)
h. Blood or blood products (such as transfusions)
1.2 In the absence of my ability to give directions regarding the use of such life-
sustaining treatment, it is my intention that this Directive shall be honored by my
family, friends, agents and physician(s) as the final expression of my legal right to
refuse medical or surgical treatment, and I accept the consequences from such
refusal, relieving my health care providers of any liability.

1.3 I understand the full import of this Directive, and I am emotionally and
mentally competent to make this Directive.
1.4 I understand that I may add to or delete from or otherwise change the wording
of this Directive before I sign it. I further understand that I may revoke this Directive
at any time.
2. Supplemental to Directive to Physicians:
Pursuant to the public policy declared in _____________________ including the

other specific directions in the Directive to Physicians set forth above, I declare and
direct as follows:
2.1 I am of sound mind and willfully and voluntarily make this Supplement. I do
not intend that these additional specific directions revoke or in any way impair the
effectiveness of any provision of the above Directive to Physicians. I intend,
however, that all provisions of the Act apply to this Supplement and to the persons,
institutions, medical facilities and personnel as fully and in all respects as they would
if this Supplement were expressly authorized by the Act. In the event of any conflict
between the terms of my Directive to Physicians above and the following terms, the
terms of my Directive to Physicians shall prevail.
2.2 I request care that gives me comfort and support, that facilitates my
interactions with those around me, and that relieves my pain and suffering. In case
of severe pain, I request that drugs (pain medication) be administered to relieve
pain, even if they may dull consciousness or indirectly shorten my life.
2.3 I ask that anyone making decisions under this Directive regarding:
a. whether or not I am afflicted with "terminal conditions" and
b. what constitutes a "life-sustaining procedure", give consideration to my

desire that my life not be prolonged through artificial means if I suffer
from:
(i) unconsciousness from which I am not reasonably expected to recover

or
(ii) irreversible physical brain damage or deterioration to the extent that I

cannot interact with those around me.
2.4 I intend that my family, my physicians and their medical assistants, my

clergyman, my lawyer, and any medical facility caring for me and its personnel
cooperate with me and with each other in carrying out my directions and in allowing
me to die with dignity. I have executed this Directive to Physicians and this

Supplement in part to relieve them all of any feelings of guilt or of responsibility for
my death that they might otherwise have.
2.5 This Directive to Physicians and Supplemental supersedes all prior "Living
Wills" or similar instruments I may have signed, and I hereby revoke such prior
instruments.
2.6 If I have executed, or in the future execute any Power of Attorney in regard to
my health care, the holder of that Power of Attorney shall be entitled to make all
decisions on those matters expressed herein, provided such decisions are
consistent with my directions given herein.
2.7 If any portion of this directive shall be invalid, void, voidable, or

unenforceable, such invalidity or unenforceability shall not affect any other portion
hereof.
3. Reliance on Photocopies:
Any person dealing with the Agent shall have the right to rely on a photocopy of this
Directive to Physicians as if it were the signed, original Directive to Physicians.
4. Date and Signature:
I sign my name to this Directive to Physicians on this ____ day of ______________,

20 , in the County of ____________________, State of _____________________.
___________________________________
Signature

1. This instrument, consisting of four (4) pages, including the witnessed signature
page, was signed on this date by _____________________, and in my presence he
declared this instrument to be his Directive to Physicians. I herewith subscribe my
name as a witness hereto. I observed the signing of this Directive to Physicians by
_____________________and by each other subscribing witness and affirm that each
signature is the true signature of the person whose name was signed.
2. I am not a person designated by the Declarant to make a treatment decision. I am

not related to the Declarant by blood or marriage. I would not be entitled to any portion
of the Declarant's estate on the Declarant's death. I am not the attending physician of
the Declarant or an employee of the attending physician. I have no claim against any
portion of the Declarant's estate on the Declarant's death. Furthermore, if I am an
employee of a health care facility in which the Declarant is a patient, I am not involved in
providing direct patient care to the Declarant and am not an officer, director, partner, or
business office employee of the health care facility or of any parent organization of the
health care facility.
3. I believe Declarer to be of sound mind and that Declarer signed the foregoing
Directive to Physicians and Supplement willfully and voluntarily.
WITNESSES SIGNATURES PRINT NAME AND ADDRESS
SUBSCRIBED AND SWORN to before me on this day of , 20 .
NOTARY PUBLIC in and for the

State of
_______________________,
Residing at .
My Commission Expires ________.
________.

Funding
Instructions
KEY TO TRUST FUNDING LETTERS
As you can see, we have enclosed several letters for your use in transferring assets
into the Trust (what we call funding the Trust).
If you have more than one bank or stockbroker and need more than one copy
of a particular letter, then please make as many copies as you need BEFORE
filling it in.
You will notice that all of your information is already included in the letters and there
are blank spaces for you to write in the name of the Bank or Credit Union and so on.
There are also blank spaces for you to include account numbers if applicable, or
policy numbers if that is the case. When you have filled in the blanks and are ready to
mail the letter, please include a the Summary & Verification of Trust with each letter for
information purposes.
If the letter does not fit the situation perfectly, please change it as needed, or re-write
another that more fits what you want to communicate regarding your particular account.
1. To Bank to change ownership of checking, savings or CD.
2. To Credit Union to change ownership of checking, savings or CD.
3. Assignment of Securities Certificates.
4. Transfer of Brokerage Accounts.
5. Letter requesting change of Beneficiary Designation for IRA Account.
6. Assignment of partnership interest.
7. Letter to Limited Partnership seeking consent to assignment.
8. Change of beneficiary on Life Insurance Policy to Your Family Trust.
DON'T FORGET!!!
INCLUDE THE CERTIFICATION OF TRUST & POWERS OF TRUSTEE WITH

LETTERS
all legal matters.
INSTRUCTIONS FOR TRANSFERRING EXISTING ASSETS
All of your existing assets must be transferred into your names "as trustees" of your
trust in order that such assets will be part of the trust estate, and will be protected by the
trust. Any asset remaining in your personal names will probably be required to pass
through probate. You should complete all asset transfers as soon as possible after
establishment of your trust.
BANK AND SAVINGS ACCOUNTS;

CERTIFICATES OF DEPOSIT
DO NOT TRANSFER INDIVIDUAL RETIREMENT ACCOUNTS (IRA'S) IN THIS

MANNER! SEE SEPARATE INSTRUCTIONS FOR IRA'S BELOW.
Bank or Savings & Loan records and signature cards must be changed to show that
the owner of account or certificate is the Trustee. Simply fill in the blanks on the form
we have provided, and deliver that form to each bank where you have money on
deposit. Usually new accounts and checks are not required, with the change being
reflected only on the Bank's records. If you desire an additional authorized signature on
any Trust account, appoint the person as Deputy Trustee and have him or her entered
on the signature card as an authorized signer in that capacity. (If necessary point out
Paragraph 24 of the "Powers of Trustee" attachment to your Trust Agreement, which is
quoted in your "Certification of Trust and Trustee's Powers" and specifically authorizes
such action.) If you have designated a child or another person as a co-owner of your
checking or savings account, or certificate of deposit, both you and that child should
sign the "request for transfer" letter.
CAUTION! For FDIC deposit insurance purposes, only one $100,000 deposit insurance
limit is available for all of your Trust's accounts, combined, at a single bank. If you
maintain cash deposits in excess of $100,000, you may wish to "spread" them among
several banks so no more than $100,000 is on deposit at each bank.
In spite of the popularity of the living trust, personnel at some banks and savings and
loans are still not fully familiar with the procedures to be followed when accounts are
transferred to a living trust. If anyone tells you that your accounts cannot be changed in
the manner stated in your account change request letter, or that you must obtain a
federal tax identification number for your trust, such person is mistaken! Ask to talk to a
manager or supervisor. If you still encounter any problems, obtain the name of the
person at your bank who is handling your transfer request, and the telephone number of
the bank. Then call us, and we will have someone call your banker to assist you in
finalizing your account transfers.
Safe Deposit Boxes:
Ordinarily the ownership of Safe Deposit Boxes is transferred in the same manner
as described above for checking and savings accounts. There are, however, a few
all legal matters.
banks that restrict Safe Deposit Box ownership to individuals. If you do business with
such a bank, you will either have to comply with its rules, or transfer your Safe Deposit
Box to another bank.
While Federal law no longer requires that Safe Deposit Boxes be "sealed" upon the
owner's death, a few state laws continue to require that an inventory of the box contents
be taken when the bank learns of the owner's death, and reported to the state tax
authorities. In those states, the procedure may even be required when the box
ownership is held in the name of a revocable trust; however, if the ownership is in the
Trust name, the Successor Trustee will be permitted to have access to the box after the
inventory is taken, without the need for probate court orders. Persons living in a state
which requires a Safe Deposit Box inventory, who do not wish such an inventory to be
taken, should consider obtaining a Safe Deposit Box in a state which does not have the
inventory requirement.
CREDIT UNION ACCOUNTS
Most Credit Union accounts will be transferred in the same manner as bank and
savings accounts; however, some credit unions may require that your account remain in
your personal name, and will not permit transfer to your trust. In such cases, you
should designate the Trust as Beneficiary of the credit union account in event of your
death so the funds will pass to your Trust without the need for probate. Your Credit
Union will furnish a form for that purpose. Fill out the form with the same Beneficiary
Designation as in the case of a Life Insurance death beneficiary (see below).
CAUTION! Some Credit Unions provide a life insurance benefit for depositors. Before
transferring ownership of your Credit Union account, make certain the life insurance
benefit will still be available if the account is titled in the name of your Trust. If the life
insurance benefit will NOT be available if the account is titled in the name of the Trust,
find out the minimum account balance necessary to qualify for the life insurance, and
leave the account open with only that amount on deposit (show the Trust as death
beneficiary, as discussed above). Then, open a new Credit Union account in the name
of the Trust for funds from your old account that are in excess of that minimum account
balance.
SECURITIES NOT HELD IN AN IRA ACCOUNT
Stockbrokerage Accounts ("Money Market" or "Ready Cash" Accounts, or if your

Broker Holds Your Stock or Bond Certificates) or if your Bank acts as Your Broker:
Using the form letter provided to you, contact your broker and request that all
securities accounts be transferred to a stockbrokerage account, showing Trustee's
name (SHORT FORM designations as described in the "Future Asset Acquisitions" form
we have furnished. Provide your broker with a copy of the "Certification Re: Trust and
Trustee's Powers" form which is included with your documents. Although the
all legal matters.
Certification form is sufficient for most brokerage firms, some will require a copy of your
entire Trust Agreement.
If you hold the Certificates for Publicly Traded Stocks & Bonds:
All stock and bond certificates must be reissued in the name of the Trustee of your
Trust. A "Securities Assignment" form is used for this purpose. One form must be
completed for certificates of each company, and sent along with the original
certificate(s) to the issuing company (or its transfer agent). Include your written request
that the certificate(s) be reissued.
A form of transmittal letter has been provided for your use in transmitting the
certificates and requesting their reissue. If you have several certificates, you will
probably find it more convenient to have your stockbroker assist you in sending in the
certificates for transfer.
BE CERTAIN THAT YOUR SIGNATURE ON EACH SECURITIES ASSIGNMENT

FORM IS GUARANTEED BY A COMMERCIAL BANK (NOT A SAVINGS AND LOAN
OR CREDIT UNION) OR A NEW YORK STOCK EXCHANGE STOCKBROKER FIRM!!
Closely-Held (Private) Corporations; S Corporations:
Your Living Trust should become the owner of your stock in a closely held
corporation. Attach the special Securities Assignment form for Private Corporations to
your existing stock certificate(s), file the certificate(s) and assignment form with the
company's canceled stock certificates, and issue new certificate(s) in Trustee's name as
shown on assignment form. The assets of the corporation are not transferred to your
Living Trust, so you won't be making any changes in corporation’s bank accounts,
vehicle titles, or other assets. Their ownership remains in the name of the corporation.
By owning your stock, of course, the Living Trust indirectly owns your interest in the
corporate assets.
A "Grantor Trust", such as yours, IS qualified to be a stockholder of an "S

Corporation", but you should notify your accountant or tax advisor so tax returns will be
correctly filed for the S Corporation. If you have a Federal Estate Tax Planning form of
Living Trust, special provisions have been included in your Trust Agreement for the
handling of the S Corporation stock after the death of the first spouse, to assure
continuation of the special tax treatment allowed for those corporations. Please call
those provisions to the attention of your Successor Trustee and your accountant or, tax
advisor.
Caution: If the closely-held corporation has, within the preceding 10 years, redeemed
stock from a shareholder who is, or may be, one of the beneficiaries entitled to
distribution of stock of that corporation from the Trust after the deaths of the Grantors,
do NOT transfer the stock that is to be distributed to such beneficiary to your Trust
all legal matters.
unless you first obtain competent tax advice. Under those circumstances it may be
better, for income tax purposes, to leave that beneficiary's portion of the stock out of the
Trust and have it distributed to the beneficiary under your Will (even though probate
costs will be involved).
Mutual Funds:
If you hold Mutual Funds where you deal directly with the Fund, a letter of
instructions must be sent, advising the Fund of the changes to be made. We have
provided a form letter you can use to provide those instructions. Most mutual funds will
require that your signature on the instruction letter be guaranteed by a Commercial
Bank (not a Savings and Loan or Credit Union), or by a New York Stock Exchange
Stockbroker Firm.
Securities and Investments Other Than Stocks and Bonds:
Contact the issuer or broker through whom you obtained the security for transfer
instructions. Provide the issuer or broker with a blank copy of the Securities
Assignment form we have provided, to show the manner in which you wish to have
ownership of the security or investment shown (the Securities Assignment form we have
provided may be acceptable for the transfer, or the issuer or broker may furnish you
with a special form for the particular type of investment). Be certain that you advise the
issuer or broker that you have a "Grantor Trust", for Federal Income Tax purposes,
which continues to use your personal social security number for all tax reporting
purposes.
Treasury Bills Treasury Direct Accounts:
If you have a "Treasury Direct" account, complete and mail the form letter we have
provided for you. If you don't have a "Treasury Direct" account, contact the financial
institution through which you purchased the Treasury Bills, and request that the form of
ownership be changed. Use the "Short Form" of ownership designation from the form
"How to Show Your Name on Future Asset Acquisitions" included with your documents.
Incentive Stock Options:
Unexercised Options. Do NOT attempt to transfer to your Trust the ownership of

unexercised incentive stock options that qualify as "statutory options". You may,
however, designate the Trustee of the Trust as the party authorized to exercise such
options in the event of your death. In such event, in order to preserve your tax
advantages, be certain that you leave instructions directing the Trustee not to sell or
otherwise dispose of the stock acquired upon exercise of the options, and not to
distribute such stock to beneficiaries, within two years after the option was first granted
to you, or within one year after acquiring the stock by exercising the options after your
death, unless competent tax advice is first obtained.
all legal matters.
Stock Acquired By You By Reason of Your Exercise of Qualified Incentive Stock
Options. While you may transfer such stock to your revocable living trust, if you have
held the stock less than one year at the time you transfer it to the trust be certain that
you leave instructions to the Trustee that the stock is not to be disposed of or distributed
until after one year following the date you acquired the stock.
U. S. SAVINGS BONDS
If you have significant amounts of U. S. Savings Bonds, you may wish to have the
ownership designation changed to the Trustee's name (SHORT FORM). A Treasury
Department form is available from your Bank. This form should be completed and sent
to the address provided by your Bank. The bonds will NOT be considered as having
been "cashed in" when transferred in this manner. Ask for Treasury Form PD 1851.6
PARTNERSHIPS
General Partnerships:
To transfer a general partnership interest, sign TWO COPIES of the "Assignment of

Partnership Interest". Retain one copy for your personal records and have the other
copy filed with the Partnership's business records.
If the general partnership owns real estate, carefully read the following: It is frequently
found that general partnership assets are not actually held in the partnership name, and
instead the individual partners hold title to the assets in their personal names, as co-
owners. If assets are titled in the partnership name, no transfer documents are required
for the individual assets, since the Assignment of Partnership Interest document
automatically transfers to Trustee all of the partner's ownership interest in the
partnership assets. If, however, assets are titled in the personal names of the partners
as co-owners (usually as fractional undivided interests, as tenants in common), the
personal ownership interests must be assigned or conveyed to Trustee in the same
manner as in the case of other personally owned assets. Before executing such a
conveyance, however, it is recommended that you discuss the circumstances with the
partnership's attorney or tax advisor, since it may be preferable for all partners to join in
signing a document that places legal ownership of the asset in the partnership’s name.
Limited Partnerships:
Many Limited Partnerships require that the General Partner(s) consent to an

assignment of a Limited Partner's interest. Consult with your General Partner(s)
concerning any required procedures in your Limited Partnership(s). The form we have
provided for you may be acceptable, or the General Partner(s) may require that special
form be used. Be certain that you advise the General Partner(s) that you have a
all legal matters.
"Grantor Trust" for income tax purposes, so all tax reporting will continue under your
personal social security number.
If the Limited Partnership will not consent to the substitution of the Trust as a Limited
Partner (and some will not consent), point out that the final paragraph of the assignment
form provides that the document will be effective as an assignment of income and
economic benefits if your trust cannot be substituted as a Limited Partner.
SOLE PROPRIETORSHIP BUSINESS
If you own a sole proprietorship business, there will be fewer complications

concerning business licenses, workers compensation insurance for employees, and
dealings with governmental regulatory agencies, if you take the position that you are still
personally the owner and operator of the business enterprise, but your Trust is the
owner of the property, equipment, and other assets that you use in connection with the
operation of that business. Your Trust Agreement permits the Grantor to have the use
and possession of all Trust personal property during the Grantor's lifetime.
With that arrangement, it will not be necessary to change business licenses,

employer ID numbers, or other governmental filings relating to the proprietorship
business, since there has been no change in ownership of the business itself.
The Bill of Sale form included in your Portfolio conveys ownership of the business
personal property assets to the Trustee of your Trust. This will accomplish most of the
probate-avoidance objectives of your Living Trust, since upon death of the business
owner the Trustee will be the owner of the business assets, and the Trustee can either
elect to continue operation of the business using the business assets (business license
changes would then be required), or sell the assets to a purchaser who wants to
conduct a similar business. Technically, using this approach, the Trustee will not own
the "business" or the business name, and if the business name has considerable
goodwill so that a purchaser would want ownership of the business name it may be
necessary to do a short form of probate to transfer ownership of the business name to
the buyer. Only minimal costs should be involved in such a probate proceeding, since
title value of the asset being probated would only be the value of the business name
itself, and not the value of the assets of the business. For many small businesses, the
name value may well be less than the estate value that requires formal probate. If the
business name has great value so that more substantial probate costs might be
required, you may want to obtain information about the costs and tax consequences of
incorporation (with the stock owned by the Trust), as compared with the potential costs
of probate, so you can determine which approach would be more economical.
If you hold real estate, bank accounts, or investments in your own name, "doing
business as" or "d/b/a" the proprietorship name, be certain that you change the
ownership records of those assets to the Trustee in the same manner as your other
personal assets. The "doing business as" information should be omitted from the formal
title/ownership records, so those records will read the same as title/ownership records
all legal matters.
for other trust assets. Most banks will permit the printed name and address information
on checks to be different from the formal account ownership records, when the
circumstances are explained, so you can continue to show the business name on
checks for the business-related account.
OIL, GAS & MINERAL RIGHTS, ROYALTIES,

AND WORKING INTERESTS
If one owns oil, gas, or mineral rights in land, that person holds oil, gas, or mineral
"rights" in the land. If a lease has been granted to an oil or mining company to explore
for, and produce from, that land, the interest of the owner of the oil, gas, or mineral
rights in the money paid by the oil or mining company is referred to as a "royalty
interest".
If one does not own the oil, gas, or mineral rights themselves, but has invested
money with an oil, gas or mining company in exchange for a percentage of the
production or profits, that is often referred to as a "working interest", but the payments
are sometimes called "royalties", making it easy to confuse working interests with
royalty interests,
In order to properly transfer your interest to your Trust, you must first find out
whether you are the owner of the oil, gas, and mineral rights themselves (or a fractional
interest in them), or whether your interest is only a working interest.
Transfer of Working Interests:
We have furnished you with an Assignment document that is to be used to assign

working interests. The signed form should be recorded in the same manner as real
estate deeds. After recording, send a copy of the recorded assignment to each
company which has an oil and gas lease covered by the assignment.
Transfer of Oil, Gas & Mineral Rights and Royalty Interests:
A Special Warranty Deed form is used to transfer oil, gas and mineral rights,
whether or not there is an existing lease. An assignment of any royalty interests is
included as a part of that deed.
Obtaining Necessary Information to Complete the Forms
Persons who hold oil, gas or mineral rights, royalty interests, or working interests
often do not have in their possession sufficient detailed information to permit completion
of the forms needed to complete the transfer of those assets to the Trustee. Many oil
and mining companies are extremely cooperative. If the property is leased, you can
contact their office or department that handles leases and ask whether they will check
their records and provide you with the necessary information.
all legal matters.
MOBILE HOMES
If a mobile home has been permanently attached to the land, many jurisdictions treat
the mobile home as a part of the real estate, and reference to the mobile home in the
deed conveying the real estate is all that is required. In other jurisdictions, the mobile
home is always treated as personal property and its title certificate must be transferred
separately from the deed conveying the land where the mobile home is located. We
can assist you in determining the proper procedure for the jurisdiction where your
mobile home is located or titled. We have included a Bill of Sale form for your use if
your jurisdiction requires a separate title transfer for the mobile home.
If the mobile home is treated as personal property (your ownership is evidenced by a

title certificate, rather than the mobile home being included as a part of a real estate
deed), take the original title certificate, the Bill of Sale which has been included in your
Document Portfolio, AND YOUR TRUST AGREEMENT, to your local agency which
handles vehicle title transfers. All other documentation is ordinarily provided by that
agency while you are there.
CAUTION! If you are purchasing a mobile home and you still owe money on the
purchase contract, it is probable that you do not yet have a Certificate of Title. In that
event, you will probably have to hold the Bill of Sale in your files until you have paid off
the mobile home. After paying off your mobile home, then have the title transferred to
your Trust as instructed above. Some lien holders will send in the title certificate for
you, and request that ownership be transferred without changing the lien, but many will
not do this.
REAL ESTATE
A Deed must be prepared and placed of record in the office of the County Recorder
of the county in which the real estate is located.
CAUTION! If you own real estate that may have become contaminated by
environmental wastes, such property should be passed to beneficiaries under your Will
and should not be transferred to your Trust. Because of some ambiguities in the federal
Environmental Protection Laws there may be certain defenses available to persons who
receive that property as an inheritance under your Will, or through probate proceedings,
that may not be available to persons who receive the contaminated property as a
distribution from a Trust.
RECEIVABLES
The term "receivable" describes money owed to you by other people. If money is
owed to you and the indebtedness is evidenced by an unsecured Promissory Note, or
by a Promissory Note secured by a Deed of Trust or Mortgage, or by a contract of sale,
that receivable must be assigned to Trustee in order that Trustee may collect the money
due, and enforce the obligation, in event of your disability or death.
all legal matters.
Deeds Of Trust and Mortgages:
In the cases of Deeds of Trust and Mortgages, the Assignment instruments are
recorded in the office of the county in which the subject property is located. If the Deed
of Trust or Mortgage is being collected through an escrow or collection account, a copy
of the recorded Assignment should be sent or delivered to the escrow or collection
agent. If the Deed of Trust or Mortgage is being collected through an escrow or
collection account, a new Request for Reconveyance or Satisfaction of Mortgage must
be deposited in that account for delivery to the debtor when all payments have been
completed.
Installment Real Estate Contracts (sometimes called "Land Sale Contract" or

"Contract for Deed"):
In some states it is the practice to record real estate contracts, and assignments of
those contracts, while in other states such documents are not ordinarily placed of
record, In some jurisdictions it is customary for the seller to execute a Deed conveying
the property to the buyer, and that Deed is deposited with a bank or escrow company to
be held in escrow for delivery to the buyer upon the completion of payments; while in
other jurisdictions it is not customary to execute the Deed until all payments have been
made. We will assist you in determining the proper procedures for the jurisdictions in
which the property subject to your contract(s) is located.
Unsecured Promissory Notes:
Sign the Assignment of Promissory Note, and attach the signed assignment to the
ORIGINAL of the note being assigned. No recording of the assignment is required.
You may, but need not, furnish a copy of the assignment to the party or parties who are
obligated to pay the note.
BENEFICIARY CHANGES FOR TAX-DEFERRED INVESTMENTS
If you have investments with tax-deferral features, such as Individual Retirement

Accounts, Retirement Plans, or Tax-Deferred Annuity Contracts, from which your
withdrawals are in whole or in part subject to income taxes, please carefully review the
following information.
In order to preserve the tax-deferral features of such an investment, ownership of

the investment should remain in your personal name, and should not be transferred to
your Trust. If you have not withdrawn all funds from the investment by the time of your
death, you must make certain that a death beneficiary has been appointed, to whom the
funds will be paid after your death. If no death beneficiary is appointed, those funds
may become payable to your "estate", in which case they will have to pass through
probate.
all legal matters.
When making a decision about the proper death beneficiary appointment, you must
think about not only who you want to receive the funds, but also the income tax
consequences of the manner in which the funds are passed to the beneficiary or
beneficiaries.
Spouse as Primary Beneficiary: If you are married, you will almost always want to
name your spouse as Primary Beneficiary, because your spouse may be able to elect
certain "roll-over" options that will permit a continuation of the tax-deferral benefits after
your demise.
Contingent Beneficiary: You should also designate a Contingent (or Secondary)

Beneficiary in case your spouse does not survive you. If you name the Successor
Trustee ("as Trustee") as the death beneficiary, the death benefit proceeds will be paid
into your Trust, and then distributed to your Trust beneficiaries in the same manner as
other assets owned by you at the time of your death. This is the simplest approach, and
has the following advantages:
(1) Your Trust Agreement provides for unexpected developments such as the
disposition of a
beneficiary’s share that dies before you, or at the same time as you. If individual
death beneficiaries are named and they fail to survive you, the proceeds of the
investment will probably become payable to your estate and will have to pass through
probate.
(2) If the death benefit could possibly become payable to a minor, your Trust
Agreement provides
that the minor's funds to be administered without the necessity for involvement of
courts and court-appointed curators and guardians.
(3) You don't have to worry about how many accounts and contracts have death
benefits payable to
each of your children, if you are attempting to provide for an equal division of
your estate. By having all death benefits payable to the Trust, the Trust can take
care of equalizing the division of proceeds if that is your desire.
In a few circumstances, however, there may be income tax disadvantages to naming

the Trust as death beneficiary. All deferred income taxes on the investment will become
immediately due and payable when the death benefit is paid to your Trust. An individual
beneficiary may be able to exercise an option to receive the death benefit over a period
of years, so that only a portion of the deferred income tax becomes payable each year,
and the taxable portion of the proceeds may be taxed in a lower tax bracket. This
strategy isn't always desirable, however, and attainment of the expected income tax
benefits isn't guaranteed:
(a) Some beneficiaries would prefer to have the use of the money immediately, even
though receiving
all legal matters.
the entire benefit in one-year results in the proceeds being taxed at a higher income
tax bracket than would have been the case if the payment were spread out over
several years.
(b) Even if the payment is spread over several years in the hope of having the payments
taxed in a lower
tax bracket, that advantage may be lost if Congress increases income tax rates
before the payments are made.
There are no clear-cut answers concerning the "right" decision, but the following
general observations may be helpful:
If substantial amounts are involved, you should seek the advice of your financial
consultant or tax advisor before making a decision concerning beneficiary
designation.
Designate the Trust as Primary Beneficiary (if single) Or Contingent Beneficiary (if
married) whenever:
· The amounts involved are relatively modest, because receipt of the full
payment in one year
would not have any significant income tax consequences that would outweigh
the benefits of having the proceeds administered under the Trust; or
· The proposed beneficiary is already in the top tax bracket, because there
would be no tax
savings by deferring payment over a period of years.
INDIVIDUAL RETIREMENT (IRA) ACCOUNTS
Your IRA must remain in your personal name. You may, and should, designate a
death beneficiary to receive any un-withdrawn funds from the account (without probate)
in the event of your death. It is generally preferable to name the surviving spouse as
Primary Death Beneficiary, so he or she can "roll over" any balance in your IRA account
at the time of your death to his or her own IRA and continue the tax-deferment features
of the IRA.
The Trust is often named as Secondary (or Contingent) Death Beneficiary if there is
no surviving spouse. There are, however, some situations where you may prefer to
name one or more individuals as Contingent Death Beneficiary:
(1) If you do not want the funds held in the IRA to be distributed to the same
persons, or in the same
shares, as provided in the Trust Agreement for distribution of Trust assets; or
all legal matters.
(2) If you do not want the beneficiaries to receive the funds from the IRA in one
lump-sum
distribution (thereby making your deferred income tax on those funds due and
payable at the time of the distribution), you may want to check whether your IRA
permits individual beneficiaries to elect payment of death benefits over a term of
years (thereby spreading payment of your deferred income tax over a term of
years).
You should carefully review the above information about beneficiary designations on tax
deferred investments before making a decision about naming death beneficiaries.
OTHER PERSONAL PENSION OR RETIREMENT PLANS
Treatment of Keogh or similar personal pension or retirement plans is the same as in

the case of IRA'S.
EMPLOYER AND UNION-PROVIDED

PENSION AND PROFIT SHARING PLANS, AND DEATH BENEFITS
Changes are not required in such benefit Plans unless plan benefits are payable to
others after your death. If all payments terminate at your death (or after your death and
your surviving spouse's death), no action is required.
Great care must be taken to make proper selections under employer and union-
provided Plans. You should review the Plan materials carefully, and discuss the Plan
with the company or union Administrator for the Plan, keeping the following general
principles in mind: your Trust will NOT be designated as owner of your vested Plan
benefits during your lifetime. You must remain the owner until the benefits are
withdrawn from the Plan. Ownership of un-issued securities held in a corporate profit
sharing or other benefit plan cannot be transferred until securities are withdrawn from
the Plan.
All plans permit you to designate a death beneficiary to receive your vested Plan
benefits in event of your death before you have received those benefits. Frequently
special benefits are provided for your surviving spouse, so it is usually best to name
your spouse as the "Primary" death beneficiary, if living, and to name your Trust as the
"Contingent" (some plans use the term "Secondary) death beneficiary if your spouse
does not survive you. You should carefully review the above information about
beneficiary designations on tax deferred investments before making a decision about
naming death beneficiaries.
We have furnished a form that you may use to notify the Plan Administrator of changes
in beneficiary designations. The Plan Administrator may require that its own form be
used for beneficiary changes instead of the form we have furnished, in that case, you
all legal matters.
should use the information from our form to assist you in completing the Plan
Administrator's form.
LIFE INSURANCE AND ANNUITY CONTRACTS
If you DO wish proceeds of your life insurance, or death benefits payable under your
annuity contracts, to be included in your Trust and distributed as provided in your Trust
Agreement, the Trust MUST be shown as Primary Death Beneficiary of the policy or
contract!!
If you DO NOT wish proceeds of your life insurance, or death benefits payable under
your annuity contracts, to be distributed in the same manner as the assets of the trust
estate, then you should NOT show the Trust as Primary Death Beneficiary of the policy
or contract.
How to Name Trust as Death Beneficiary: A beneficiary change on a life insurance

policy or an annuity contract is made on a form supplied by the company that issued the
policy or contract. You may order change of beneficiary forms from your agent or from
the company that issued the policy or contract, either by telephone or by mail. We have
furnished you with a letter that you may use to request change of beneficiary forms by
mail. Don't forget any employer or union-provided life insurance in connection with
present or previous employment. See Personnel Department or other department that
administers the benefit program.
When you receive the insurance company's forms, spaces will be provided for you to
name a "Primary Beneficiary". When the Primary Beneficiary is the Trust there is no
need to name a Contingent Beneficiary. Fill in the Primary Beneficiary name with the
following:
THE TRUSTEE OF (YOUR TRUST NAME HERE) FAMILY TRUST UNDER TRUST
AGREEMENT DATED (YOUR TRUST DATE HERE)
You may leave blank any spaces that ask for the "relationship" of the Primary
Beneficiary to the insured person or annuitant. Some insurance companies furnish
sample wording that they want you to use when showing the name of the Trust, and in
that case you should follow the wording recommended by the company,
Change of Ownership
Ownership of Life Insurance Policies: The "Owner" of a life insurance policy is not
necessarily the same person as the person whose life is insured. Unless you are
establishing an Irrevocable Life Insurance Trust, or you are the owner of policies of life
insurance on the lives of other people (such as grandchildren), it is not ordinarily
necessary to change the ownership of life insurance policies, and only the change of
death beneficiary is required.
all legal matters.
Ownership of Annuity Contracts: The "Owner" of an annuity contract is not
necessarily the same person as the "annuitant" upon whose death the contract will pay
death benefits. If you have an annuity contract and you are shown as the annuitant,
only a death beneficiary change needs to be made; however, if you are not the
annuitant it is advisable to have your Trust shown as the "contingent owner" so your
Trustee will have access to the cash value of the annuity contract in event of your
death. The agent through whom you purchased the annuity contract can assist you in
making these changes.
Tax-Deferred Annuity Contracts
If you have tax-deferred annuity contracts, it is usually best to name the surviving
spouse as Primary Beneficiary, and the Trust (using same wording as shown above for
life insurance) as Contingent or Secondary Beneficiary. You should, however, carefully
review the above information about beneficiary designations for tax-deferred
investments before making your decision about beneficiary designations.
AUTOMOBILES, BOATS, AIRPLANES,
MOTOR HOMES, RECREATION VEHICLES
Because of potential liability, do not transfer personal property items of this type to
your Trust unless you are satisfied that liability insurance is adequate to cover
substantial claims, since lawsuits following accidents will involve your Trust if your Trust
owns the vehicle. Except for expensive Motor Homes, most people choose not to
transfer such items to their Trust because of the liability problems. If, however, you
desire to make such transfers, transfer documents can usually be obtained through the
agency, which handles registrations. Use the SHORT FORM of showing Trustee's
name.
EQUIPMENT, TOOLS, FARM OR RANCH MACHINERY & EQUIPMENT, LIVESTOCK

AND OTHER MISCELLANEOUS PERSONAL PROPERTY
Use the Bill of Sale form we have furnished, Check applicable items on the form.
Keep the form with your important personal records as evidence of the Trust's
ownership of these items. The Bill of Sale is not required to be recorded.
ALWAYS SEEK ADVICE FROM YOUR TAX ADVISOR, IF YOU HAVE QUESTIONS
CONCERNING ASSET TRANSFERS
all legal matters.
#1
Date:
Bank
RE: Request for Change in Form of Ownership of Checking and Savings Accounts,
and/or Certificates of Deposit
In connection with our estate plan we have established a revocable living trust, and
we have transferred to that trust our ownership interest in all checking accounts,
savings accounts, savings certificates and certificates of deposit now held in our names,
or either of our names, at your institution. A list of those accounts and certificates is
attached to this document, and by this reference is incorporated herein. The original
passbooks and certificates are enclosed herewith, as applicable.
Please change the ownership designation on each account or certificate to:
_______________________________AND________________________________
AS CO-TRUSTEES OF ________________________________ FAMILY TRUST
DATED_____________________
Our Trust Agreement expressly provides that checks and withdrawals may be
signed and made by either Co-Trustee without the co-signature of the other, however, if
your regulations do not permit such if the account is titled as stated above, we request
that you substitute the word "OR" for the word "AND" between the names of the Co-
Trustees. We are the current income beneficiaries of the Trust, and understand that an
account or certificate of deposit titled as above will be insured as a "joint account," not
as a "testamentary or revocable trust account" for FDIC insurance purposes.
Our trust is a "Grantor Trust." Under the provisions of Treasury Regulations Section
1.671-4(b) and Section 301.6109-1(a)(2), all interest or other items of income will
continue to be reported under our personal social security numbers, as in the past. It is
our understanding that you will not impose any penalty by reason of this transfer being
made prior to the maturity date of any certificates of deposit listed on the attached
schedule. If that understanding is not correct, please notify us prior to effecting the
requested transfer.
Thank you for your assistance and cooperation.
Signature
Signature
all legal matters.
LIST OF ACCOUNTS AND CERTIFICATES
TRANSFERRED TO
________________________________AND________________________________
DATED_____________________
Checking Accounts:
Account No.
Account No.
Account No.
Savings Accounts:
Account No.
Account No.
Account No.
Certificates of Deposit:
Account No.
Account No.
Account No.
Safe Deposit Box No.
all legal matters.
#2
Date:
CREDIT UNION
RE: Request for Change in Form of Ownership of Checking and Savings Accounts,
and/or Certificates of Deposit
we have transferred to that trust our ownership interest in the above referenced
checking accounts, savings accounts, savings certificates and certificates of deposit
now held in our names, or either of our names, at your Credit Union.
Please change the ownership designation on each account or certificate to:
________________________________AND________________________________
DATED_____________________
Our Trust Agreement expressly provides that checks and withdrawals may be
signed and made by either Co-Trustee without the co-signature of the other; however, if
your regulations do not permit such if the account is titled as stated above, we request
that you substitute the word "OR" for the word "AND" between the names of the Co-
Trustees.
continue to be reported under our personal social security numbers, as in the past. It is
our understanding that you will not impose any penalty by reason of this transfer being
made prior to the maturity date of any certificates of deposit listed above. If that
understanding is not correct, please notify us prior to effecting the requested transfer.
If your regulations do not permit ownership of the account(s) to be changed as

requested above, or if by reason of such a change we would no longer be eligible for
group life insurance benefits you provide for account holders, then, instead of changing
the ownership designation, please change all death beneficiary designations concerning
the account(s) to name the Trustee of _____________________FAMILY TRUST as
death beneficiary in event of both of our deaths.
all legal matters.
Signature
Signature
all legal matters.
LIST OF ACCOUNTS AND CERTIFICATES
TRANSFERRED TO
________________________________AND________________________________
DATED_____________________
Checking Accounts:
Account No.
Account No.
Account No.
Savings Accounts:
Account No.
Account No.
Account No.
Certificates of Deposit:
Account No.
Account No.
Account No.
Safe Deposit Box No.
all legal matters.
#3
ASSIGNMENT OF SECURITIES CERTIFICATES IN POSSESSION OF CLIENT
FOR VALUE RECEIVED, I, ________________________________, hereby sell,

assign, and transfer unto ________________________________, AS TRUSTEE OF
______________________________FAMILY TRUST DATED ,
and his substitutes and successors as Trustee thereunder, all of my right, title, and
interest in and to the following securities now held in my name:
[No. of Units/Shares] [Description of Type of Security]
issued by:
[Exact Name of Issuer]
standing in my name on the books of said issuer, and represented by Certificate(s)

No(s). and do hereby irrevocably constitute and appoint the Transfer Agent or Secretary
of said issuer as attorney to transfer the said securities on the books of such issuer with
full power of substitution in the premises.
Transferee's Tax Identification Number is: - - - (*)
(*) The transferee's tax identification number is the same as the Social Security
Number of ________________________________, since the Trust is a revocable
living trust (a "Grantor Trust," as defined in the Internal Revenue Code Section 671).
DATED: , 20 .
Signature
all legal matters.
Acknowledgment
State of )
) Ss.
County of )


__________________________
Signature of Notary
all legal matters.
#4
Date:
Broker
RE: Transfer of Brokerage Accounts -- Request for Change in Form of Ownership of

Securities and Securities Accounts
we wish to transfer to that trust our ownership interest in all securities and security
accounts now held in our names, or either of our names, at your firm.
Account #'s:
Please open a trust brokerage account titled as follows, and transfer to that account
all assets from the above referenced existing account(s):
________________________________AND________________________________
DATED_____________________
The Trustees of ________________________________FAMILY TRUST have the

power to deal in all types of securities transactions, regardless of the nature thereof If
required for your records, we can make available a sworn excerpt from the Trust
Agreement setting forth the Trustees' powers. The provisions of the Trust Agreement
permit Trustees to delegate authority for Trustees' actions to a Co-Trustee, and you are
hereby notified that either of the Co-Trustees may provide you with instructions
concerning transactions of the trust brokerage account.
continue to be reported under our personal social security numbers, as in the past.
If additional documents are required to be executed by us in order to complete the

change requested hereby, please transmit those documents and your instructions
concerning the same, as soon as possible.
Signature
Signature
#5
Date:
RE: Request For Change Of Beneficiary Designation (Individual Retirement Account

Or Similar Retirement Plan)
Gentlemen:
The undersigned is the owner of the following Individual Retirement Account (IRA) or
similar retirement plan account(s) held or managed by you:
It is my desire that all beneficiary designations thereunder relating to parties entitled

to receive payments after the death of the account holder be changed to reflect the
following:
Primary Beneficiary: ________________________________, SPOUSE OF ACCOUNT

HOLDER, IF LIVING.
Contingent Beneficiary (if spouse not living): ________________________________OF

__________________, __________________ AS SUCCESSOR TRUSTEE OF THE
________________________________FAMILY TRUST UNDER TRUST
AGREEMENT DATED , AND TRUSTEE'S SUBSTITUTES
AND SUCCESSORS THEREUNDER
If additional documents are required in order to effect this change on your books and
records, please transmit those documents to me as soon as possible, together with your
instructions for executing and filing thereof.
Dated: , 20 .
Signature
#6
Assignment Of Partnership Interest
KNOW ALL PERSONS BY THESE PRESENTS:
FOR VALUE RECEIVED, ________________________________, hereafter

referred to as "Assignor," does hereby ASSIGN and TRANSFER to
________________________________, AS TRUSTEES OF THE
________________________________FAMILY TRUST UNDER TRUST
AGREEMENT DATED , and such Trustee's substitutes and
successors as Trustee thereunder, all of Assignor's right, title, and ownership interest in
the following partnership:
Name of Partnership
( ) A General Partnership
( ) A Limited Partnership
This assignment is made and accepted upon the following terms and conditions,
which shall be binding among the parties hereto, and their successors, and are
expressly made for the benefit of (and may be enforced by) the above-mentioned
partnership and the partners thereof:
(1) Assignee agrees to be bound by all of the terms, conditions, and provisions of the
partnership agreement of the above named partnership in the same manner, and with
the same force and effect, as if Assignee had joined in execution thereof in the first
instance.
(2) During the lifetime of Assignor, the sole income beneficiary under the above
mentioned Trust Agreement shall be Assignor. During Assignor's lifetime, Assignor
shall, through power of revocation of said Trust or otherwise, retain full control with
respect to the manner in which any voting rights allowed to the partnership interest
assigned hereby shall be exercised. Should , said voting control be transferred or
restricted, such shall be deemed to be the equivalent of a sale or transfer of the
partnership interest, with the same restrictions and consequences (if any) provided in
the partnership agreement with respect to such eventuality.
(3) If under the terms of the above-mentioned partnership agreement the partnership or
the other partners thereof shall have any rights to purchase said partnership interest in
event of the death of the owner thereof, Assignee and Assignee's substitutes and
successors agree to be bound thereby in the event of the death of Assignor in the same
manner as if said partnership interest had been personally owned by Assignor at the
time of death of Assignor.
(4) Should this assignment transaction be prohibited by the above mentioned

partnership agreement, or if consent thereto by the other partners is required and such
consent be not given, then and in either such event this assignment shall be limited in
its effect to an assignment of all income or economic rights and benefits connected with,
or by reason of, the partnership interest herein described, but shall vest in the Assignee
no rights as a partner in said partnership. If, however, such consent is granted, the
Assignee designated herein shall be substituted for the Assignor as a partner in the
partnership.
IN WITNESS WHEREOF, Assignor has executed this instrument on the day

of , 20 .
Signature Signature
Acknowledgement
State of )
) Ss.
County of )


__________________________
Signature of Notary
#7
Letter to Limited Partnership Seeking Consent to Assignment
Dated:
[Name and Address of General Partner]
Re: Request for Consent to Assignment of Partnership Interest
Dear :
The purpose of this letter is to request your consent to the assignment of the Limited
Partnership Interest of to a revocable living trust of which
is the trustee and sole present beneficiary. This assignment is
being made without consideration, solely for estate planning purposes.
Since the trust is treated as a "grantor trust" for Federal Income Tax purposes, the
trust will not obtain a Federal Tax Identification number, and all matters of income and
loss will be reported under personal social security number, just as
in the past.
We do not see any way that this transfer would have any impact at all upon the
partnership, or increase its tax reporting responsibilities, and trust that your consent will
be given as requested. A copy of the assignment document is enclosed for your
reference and records.
Yours very truly,
Signature
#8
Date:
Insurance CO.
RE: Request Change of Beneficiary – Life Insurance Policy

Policy No(s).
Insured:
Gentlemen:
We are the owners of, or one of us is the owner of, the above referenced policy of
life insurance
issued by you.
Please change the beneficiary designation, to receive any payments after the death
of the insured,
to read as follows:
PRIMARY BENEFICIARY: , AS SURVIVING CO-TRUSTEE

OF THE ________________________________FAMILY TRUST UNDER TRUST
AGREEMENT DATED , AND HIS/HER SUBSTITUTES AND
SUCCESSORS AS TRUSTEE THEREUNDER.
The spouse of the insured joins in this request. If additional documents are required
in order to effect these changes on your books and records, please transmit those
documents to us as soon as possible, together with your instructions for executing and
filing thereof.
Insured
Spouse of Insured

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Anderson Law Group

Printed in The United States of America

3. Always use pen or type when you complete each blank

4. Whenever a witness is required be sure that the witness is unrelated by blood or

5. All witnesses must be over the age of 18.

SECTION #1: LIVING TRUST

SECTION #2: SCHEDULE OF GIFTS

SECTION #3: DECLARATION OF INTENT

SECTION #4: CERTIFICATION AND VERIFICATION OF TRUST

SECTION #6: DURABLE FINANCIAL POWER OF ATTORNEY

SECTION #7: DURABLE POWER OF ATTORNEY FOR HEALTH CARE

SECTION #8: DIRECTIVE TO PHYSICIANS

SECTION #9: FUNDING INSTRUCTIONS AND FORMS

1 Revocable A - B Living Trust

6 Financial Durable Powers of Attorney

7 Durable Powers of Attorney for Health Care

9 Funding Instructions and Funding Letters for Banks, Credit Unions,

In the event of our deaths, please notify the following:

LOCATION OF IMPORTANT PAPERS

Location of Last Will and Testament:

Location of Trust Agreement:

Location of Birth and/or Baptismal Certificates:

Location of Marriage Certificate:

Location of Military Service Records:

Location of Educational Records:

Location of Important Family History Information:

Location of Other Important Papers:

CHECKING AND SAVINGS ACCOUNTS

FUNDING THE LIVING TRUST

SAFE DEPOSIT BOXES

BROKER & MUTUAL FUNDS ACCOUNTS

STOCK & BOND CERTIFICATES

OTHER REAL ESTATE

REAL ESTATE CONTRACTS, MORTGAGES, AND DEEDS OF TRUST

UNSECURED NOTES RECEIVABLE

Description & Location:

Description & Location:

MOTOR VEHICLES AND MOBILE HOMES

Year Make & Model:

Year Make & Model:

OTHER IMPORTANT PROPERTY

UNPAID DEBTS AND LOANS

OTHER PERSONAL INFORMATION

Location of Income Tax Records:

Lodges or Associations Who Should be Notified of Death:

IMPORTANT: READ CAREFULLY BEFORE

3. Always use pen or type when you complete each blank.

5. Your successor trustee(s) must be 18 years of age or older.

Article 1 Living Trust Agreement ……………………………… Page 1

Article 2 Definition of Terms …………………………………… Page 2

Article 3 Property In Trust ……………………………………… Page 6

Article 4 Revocable Trust ………………………………………. Page 8

Article 5 Distributions to Grantors ………………………….… Page 9

Article 6 Irrevocable Trust ……………………………………… Page 10

Article 7 Surviving Grantor’s Trust …………………………… Page 11

Article 8 Family Trust …………………………………………… Page 14

Article 9 Other Provisions ……………………………………… Page 19

Article 10 Trustee and Successor Trustee ……………………. Page 21

Article 11 Miscellaneous Provisions ……………………….….. Page 26

Article 12 Acceptance of Trust …………………………………. Page 27

Schedule “A” ………………………………………………………………….. Page 28

THIS AGREEMENT AND DECLARATION OF TRUST, Made effective this

The undersigned, _ and __,

On this day of __________, 20 , before me,