ࡱ> B|~w bjbjcTcT 3>>p&<<!!!!!!!!8!#!0C'6y("(((v)*T*,{}}}}}}$ !+v)v)++!!((F|O|O|O+ !(!({|O+{|O|O"+G(g!5$צvg<0M8Od8G8!G ++|O+++++|O+++0++++8+++++++++< E :  EMBED AcroExch.Document.7   EMBED AcroExch.Document.7  Table of Contents Chapter 1 Purpose and Need for a Will 4 Chapter 2 Property... 8 Chapter 3 Testate or Intestate16 Chapter 4 The Will22 Chapter 5 Will Preparation and Drafting..28 Chapter 6 Advance Directives.. 32 Chapter 7 Trusts: Elements and Purpose.. 38 Chapter 8 Specialized Trusts 44 Chapter 9 Planning for Non-Traditional Families 50 Chapter 10 The Personal Representative58 Chapter 11 Estate Administration.. 63 Chapter 12 Tax Considerations in Estate Administration.. 68 Chapter 13 The Probate Court and Uniform Laws..72 Test Item File75 Chapter One Purpose and Need for a Will This is an introductory chapter that discusses why estate planning is so important. I use this time to dispel the myth that wills and estate planning, and transactional law in general, is boring. Students, especially young students fresh out of high school or in their early 20s, are captivated by the images portrayed by Hollywood in movies and on t.v. Everyone is a litigator waxing poetic before a judge and jury. Anything less is just not sexy to the student. During the O.J. Simpson incident of the late 1990s, the circus that was the trial was a constant fascination for my students, although I wished it wasnt. The recent media coverage (some would say frenzies) over various lawsuits and investigations (i.e. Chandra Levy, Tiger Woods, Michael Jackson, Amanda Knox, the Unibomber, and Khalid Sheikh Mohammed, among others, indicate that the differences between trial law and transactional law must be addressed. Students can be taught by the instructors enthusiasm that this is a very rewarding field of endeavor and that most days your clients are happy and youre almost always in a win-win position. Chapter Objectives: At the end of this chapter, the student should understand: The definition of a will Why a will is necessary Common terms used in the study of wills and trusts Why so many people do not have wills General overview of the practice of estate planning Key Terms: Will: a written declaration of a persons intent to distribute his or her property after death. Ambulatory: relating to the ability to change or revoke a will at any time before death because the will has no effect until the testators death. Beneficiary: the person who benefits from, or receives property from a decedents will or is the holder of an equitable interest of a trust. Also the person who receives proceeds from life insurance or a retirement plan. Intestate/Intestacy: Dying without a will or the procedure for distributing the property of a person who died without a legal will. Estate: Property of a decedent. Also an interest in land (discussed in Chapter 2). Guardian: Person appointed to care for and manage a minor person and his property. Testamentary Trust: a trust created as part of a will and only becomes effective upon the testators death. Testator: the person who executes a will. Feminine form is Testatrix. Personal representative: Person who administers the deceaseds estate and carries out the terms of the will. Also called an executor. Residuary: Referring to the remainder of a testators estate after all taxes, debts and specific bequests and devises are taken care of. Review Questions and Answers: Remember that all questions can lead to spirited discussions. 1. How many adults have not prepared a will? Why not? A 2008 Findlaw.com survey indicates that 58% of all adults in the U.S. do not have a will. Their reasons for not preparing a will vary but a common theme prevails. People want to do their wills about as much as they want to go to the dentist to have their teeth drilled. Wills is equated with death and nobody who is mentally healthy looks forward to death. In practice, procrastination is prevalent. Often clients call when they are about to go into the hospital or on a trip. Fear and superstition also prevail. Other people equate wills with wealth and dont understand that ownership of assets of any value is all that is needed for a will. Why does a minor child need a guardian? What types of guardianships are available for a minor child? Minor children cannot take care of themselves. If the natural parents are unavailable or unwilling to care for the children, a guardian must be appointed to take care and custody of the child herself, called a guardianship of the person. Guardians can also be appointed to handle the minors property until the child reaches the age of majority, usually 18 years of age, called guardian of the property (in some states conservator). What are the arguments for and against putting funeral directions in a will? The arguments are really simple. Some people want the directions in the will so that the family is made aware of the persons wishes for funeral and burial. The argument against putting them in the will is predicated on the very real fact that while the client may be comforted to have the directions in the will, it is more likely that the client will be buried or cremated long before the family looks at the will. It is more helpful to the family for the client to discuss funeral and burial plans while he is still alive. Clients can pre-plan or pre-pay for arrangements and take the entire burden of burials off the family members. Maintaining a source list of local funeral homes can be a project for students that can be used in practice upon graduation. Define will. A written declaration of a persons intent to distribute property after death. 5. What is intestate succession? Intestate succession is the method that each individual state or jurisdiction determines heirship of a deceased person who dies either without having executed a will or whose will is found to be invalid or does not totally dispose of his or her property. 6. What is an apportionment clause? The clause in a will allocating the tax burden of the beneficiaries in a will. 7. Examine this scenario: Bobbie Black died unexpectedly and had executed a will. Bobbie was a single woman with no children. She left $20,000 each to her dear friends Sally and Mona. She also left $20,000 to the local no kill animal shelter to provide for the care of her dog, Lucky. the remainder of her property was left to her ex-husband, Paul. Assume Bobbie had a $4 million taxable estate. Bobbies will has the following clause I direct that my Executor pay out of my residuary estate, without apportionment, all estate, inheritance, succession and other taxes (together with any penalty thereon), assessed by reason of my death imposed by the Government of the United States, or any state or territory thereof, or by any foreign government or political subdivision hereof, in respect to all property required to be included in my gross estate for estate or like death tax purposes by any of such governments, whether the property passes under this will or otherwise, including property over which I have a power of appointment, without contribution by any recipient of any such property. Who will bear the tax burden of Bobbies estate? Paul, Bobbies ex-husband, as the residuary beneficiary, will pay all the taxes levied against Bobbies estate (out of my residuary without apportionment). Projects: 1. Go to  HYPERLINK "http://www.findlaw.com" www.findlaw.com and read the full study regarding Americans and their estate planning.  HYPERLINK "http://commonlaw.findlaw.com/2008/06/findlaw-survey.html" http://commonlaw.findlaw.com/2008/06/findlaw-survey.html 2. Go to  HYPERLINK "http://www.aarp.org" www.aarp.org and review the similar study. Are there any differences from the Findlaw study? What are they and do you think they are significant? Why?  HYPERLINK "http://www.aarp.org/research/endoflife/wills/aresearch-import-424.html" http://www.aarp.org/research/endoflife/wills/aresearch-import-424.html In a nutshell the AARP study found that the older a person became, the more likely he or she was to have the necessary end-of-life documents. The AARP study found that only 44% of 50 year olds would have the documents but 85% of those 80 and older would. This is significant just due to the actuarial probability that in todays times, a person will survive to be over 80, not to mention competent to make this type of decision once he or she reaches such a milestone. Chapter Two Property It should be stressed to the student that this chapter will also assist with a required real property course and should therefore not be given short shrift. The crux of any type of estate planning is title to property. A person cannot plan the disposition of assets upon death if he doesnt hold title to them (although he might try). Students often find this subject confusing but it doesnt have to be. Teaching the student to draw a simple diagram is often all it takes to understand the core concepts. Chapter Objectives: At the end of this chapter, the student should understand: The definitions of real and personal property The difference between a joint tenancy, a tenancy in common, a tenancy by the entirety, and community property The different estates in property What probate and non-probate assets are In this 3rd edition, I have tried to point out the different types of tangible and intangible property by use of numerous examples in bullet point format for ease of reading. The instructor should feel free to make this an exercise during class so that the students can determine the classification of other assets. Key Terms: Real property: any property that is immovable, fixed or permanent. Includes land, structures permanently affixed to land, such as houses or fixtures. Fixtures: personal property that has become permanently attached to land or buildings. Tangible personal property: substantive property that is not real property such as cars or computers. Intangible personal property: Evidence of a right in property, such as stocks and bonds. Severally: single or one. Joint tenancy: ownership of property by two or more persons who each have identical interests in the property. Tenants in common: ownership of property by two or more persons in which any one or more of the four unities is not present Tenancy by the entirety: joint tenancy with the added unity of marriage. Held by husband and wife. Right of survivorship: joint tenancy in which title to a deceased tenants interest will pass to the surviving tenant(s) as a matter of law. Community property: all property acquired by husband and wife that is not classified as separate property. 10 states are community property jurisdictions: Texas, New Mexico, Arizona, Nevada, California, Idaho, Washington, Louisiana, Wisconsin and Alaska. The latter two states are not traditional community property jurisdictions but instead adopted the Uniform Marital Property Act (UMPA). Separate property: all property acquired prior to marriage or acquired during marriage by gift, will, inheritance or other means classified as separate by state statute. Fee simple: the biggest estate a person can hold. The whole enchilada. Not subject to restrictions and entitles the owner to all rights and privileges associated with the property. Life estate: the right of the life tenant to own and use the property until death. Tenancy for years: the tenant holds an ownership interest in the property for a designated period of time. Probate assets: all property in a decedents estate that requires a proceeding to change the title and distribute to beneficiaries or heirs. Non-probate assets: all property in a decedents estate that do not require a proceeding to pass title to beneficiaries or heirs, i.e., pay-on-death, life insurance proceeds, tenancy with right of survivorship, property with beneficiary designations. Remainder: occurs when a grantor gives a life estate to a life tenant and gives the rest to a future owner, someone other than himself or herself. This person is called a remainderman (plural, remaindermen). Review Questions: What is a right of survivorship? A part of joint tenancy. Upon the death of one tenant, his interest in property will pass automatically to the surviving joint tenant or tenants. A will is not required to pass property that is held in this manner because the property passes by operation of law (a non-probate asset). When there is only one tenant remaining, that tenant will own the property in fee simple and must either leave the property by will, let it pass by intestacy or create a new joint tenancy with right of survivorship. Define life estate. The right of the life tenant to use the property until his death or that of another named person. What are fixtures? Fixtures are objects of tangible personal property that are permanently attached to the real property in such a manner that they become part of the land. What is the difference between tangible and intangible property? Give examples of both. Tangible property is substantive. It can be touched and is movable. Books, televisions, jewelry and farm animals are tangible personal property. Intangible property cannot be touched. Stocks and bonds and cash are intangible assets. What are non-probate assets? Give examples. Any asset that passes to a beneficiary by operation of law is a non-probate asset. If it is a non-probate asset no court proceeding will be required to pass title of the property from the decedents estate to the beneficiaries. Examples include life insurance, POD accounts and living trusts. What is a Totten Trust? A Totten Trust is a pay-on-death or POD account. The depositor opens a savings account for the benefit of another. During the depositors lifetime, the depositor may withdraw any or all of the money in the account. Upon the depositors death the money remaining in the account passes to the beneficiary by operation of law. What is the difference between a joint tenancy and a tenancy in common? Joint tenancy is the ownership of property by two or more persons who hold identical interests in the property. They received the property by gift, purchase or inheritance at the same time, by the same conveyance, received identical interests and have the same right of possession (four unities). A tenancy in common occurs when any of the four unities is not present. A tenancy in common will never have the benefit of a right of survivorship. What unities are required for a tenancy in common? For a tenancy by the entirety? Any one of the four unities of time, conveyance, interest or possession must be present; however not all of them will be (if all are present, it would be a joint tenancy with right of survivorship). Tenancy by the entirety is a form of joint tenancy with right of survivorship in which all of the unities are present plus the unity of marriage. How many states are community property states? Name them. Ten. Texas, New Mexico, Arizona, Nevada, California, Idaho, Washington, Louisiana, Wisconsin and Alaska. The latter two states adopted the Uniform Marital Property Act (UMPA), which uses a community property standard. However, in Alaska the use of community property by a couple is optional and the default standard is still separate property. In addition, the Commonwealth of Puerto Rico has a form of community property. It is important to note that more than 20% of the U.S. population now lives in a community property state. Also note that this is a change from the 2nd edition as Alaska was not one of the community property states at that time. What is a fee simple? Also called a fee simple absolute or an estate in fee, it is the most title a person can hold. This means that there are no other people that can hold title to the property, i.e. no remaindermen. If a person has a fee simple in property he or she will have all rights and privileges afforded a property owner. Bonus Question: Bobbie owns the property outright. The children do not have ownership of the property. Each of the children will own a 1/3 interest in the property. No change in ownership in either scenario. Scenario a unless Donald left his of the property to Bobbie in a will, Bobbie will keep her interest in the home and the other will pass by intestacy pursuant to the laws of that community property state. Scenario b no change in the ownership interest. (Note: As for a non-community property state, please review your states statute regarding intestacy as each state will handle this differently.) Projects: 1. I suggest obtaining a few random deeds from the Clerks Office to have for those students that cannot obtain their own. 2. You can find United States v. Craft at http://law.onecle.com/ussc/535/535us274.html. Summary of United States v. Craft: In 1988, the Internal Revenue Service (IRS) assessed $482,446 in unpaid income tax liabilities against Don Craft, the husband of respondent Sandra L. Craft, for failure to file federal income tax returns for the years 1979 through 1986. App. to Pet. for Cert. 45a, 72a. When he failed to pay, a federal tax lien attached to "all property and rights to property, whether real or personal, belonging to" him. Sandra and Don owned real property in Grand Rapids, Michigan, as tenants by the entirety. After notice of the lien was filed, they jointly executed a quitclaim deed transferring Dons interest in the property to Sandra for one dollar. When Sandra tried to sell the property a few years later, a title search revealed the lien. The IRS agreed to release the lien and allow the sale as long as half of the net proceeds were held escrow pending determination of the Government's interest in the property. Sandra brought an action to quiet title to the escrowed proceeds. The Government claimed that its lien attached to Dons interest in the tenancy by the entirety and asserted that the transfer to Sandra was invalid as a fraud on creditors. The trial court granted the Government's motion for summary judgment, holding that the federal tax lien attached at the moment of the transfer to Sandra, terminating the tenancy by the entirety and entitling the Government to one-half of the value of the property. Both parties appealed. The appellate court held that the tax lien did not attach to the property because under Michigan state law, Don had no separate interest in property held as a tenant by the entirety and remanded to the trial court to consider the Government's alternative claim that the conveyance should be set aside as fraudulent. On remand the trial court concluded that where state law makes property exempt from the claims of creditors, no fraudulent conveyance can occur. It found, however, that Dons use of nonexempt funds to pay the mortgage on the entireties property, which placed them beyond the reach of creditors, constituted a fraudulent act under state law, and the court awarded the IRS a share of the proceeds of the sale of the property equal to that amount. Both parties appealed the trial courts decision again; the Government again claimed that its lien attached to Dons interest in the entireties property. The appellate court held that the prior panel's opinion was law of the case on that issue. It also affirmed the trial courts decision that Dons mortgage payments were fraudulent. The U.S. Supreme Court granted certiorari to consider the Government's claim that Don had a separate interest in the entireties property to which the federal tax lien attached. A common idiom describes property as a "bundle of sticks"a collection of individual rights which, in certain combinations, constitute property. See B. Cardozo, Paradoxes of Legal Science 129 (1928) (reprint 2000); see also Dickman v. Commissioner, 465 U. S. 330, 336 (1984). State law determines only which sticks are in a person's bundle. Whether those sticks qualify as "property" for purposes of the federal tax lien statute is a question of federal law. The Court statted that it had to determine what Dons rights to the entireties property were under state law. It said that A tenancy by the entirety is a unique sort of concurrent ownership that can only exist between married persons. According to Michigan law, respond-ent's husband had, among other rights, the following rights with respect to the entireties property: the right to use the property, the right to exclude third parties from it, the right to a share of income produced from it, the right of survivor-ship, the right to become a tenant in common with equal shares upon divorce, the right to sell the property with the respondent's consent and to receive half the proceeds from such a sale, the right to place an encumbrance on the property with the respondent's consent, and the right to block respondent from selling or encumbering the property unilaterally. The Court then determined whether the rights granted Don pursuant to Michigan law granted as a tenant by the entirety qualify as "property" or "rights to property" under 6321. It reiterated that Michigan law grants a tenant by the entirety some of the most essential property rights: the right to use the property, to receive income produced by it, and to exclude others from it. See Dolan v. City of Tigard, 512 U. S. 374, 384 (1994) ("[T]he right to exclude others" is " 'one of the most essential sticks in the bundle of rights that are commonly characterized as property' " (quoting Kaiser Aetna v. United States, 444 U. S. 164, 176 (1979))); Loretto v. Teleprompter Manhattan CATV Corp., 458 U. S. 419, 435 (1982) (including "use" as one of the "[p]roperty rights in a physical thing"). These rights alone may be sufficient to subject the husband's interest in the entireties property to the federal tax lien. They gave him a substantial degree of control over the entireties property, and, as we noted in Drye, "in determining whether a federal taxpayer's state-law rights constitute 'property' or 'rights to property,' [t]he important consideration is the breadth of the control the [taxpayer] could exercise over the property." 528 U. S., at 61 (some internal quotation marks omitted). The Court stated that Dons rights in the estate, went beyond use, exclusion, and income. Don also possessed the right to alienate (or otherwise encumber) the property with Sandras consent. The Court stated that to exclude such property from a federal tax lien simply because the taxpayer does not have the power to unilaterally alienate it would serve to exempt a rather large amount of property, including some community property. The Court ultimately determined that the property could have a lien attached. Articles regarding United States v. Craft may be found through a simple Google search. Here are a few: http://www.invtitle.com/phpscripts/newsletters/view_archived_copy.php?site=sc&id=42 http://www.vsb.org/sections/rp/articles/chairpersonsmessage.vol22_2.html http://www.fed-soc.org/doclib/20080214_EnviroGold.pdf http://www.docstoc.com/docs/3425516/REFLECTIONS-ON-UNITED-STATES-V-CRAFT-JUSTIFYING-A-NEW-FEDERAL Chapter Three Testate or Intestate This chapter begins the meat and potatoes of estate planning. It is imperative that students understand what happens when a person dies with any amount of property. The decision to forego execution of a will, while not causing the now departed sleepless nights often causes a world of trouble for those who are left behind. Of course, many people dont care what happens after they die and that too, is a hard-learned lesson for most of us in the field. In any case, understanding these concepts will form the basis of distribution of an estate upon the death of a client or clients family member and at of the core of study of estate planning and estate administration. Chapter Objectives: At the end of this chapter, the student should understand: The difference between distribution per stirpes and distribution by representation The definition of testate (and all related terms) The definition of intestacy (and all related terms) The effect of intestacy upon an estate The effect of intestacy upon a decedents family What rights and protections the family has when the decedent dies Key Terms: Bequests and legacies: gifts of personal property in a will. Specific legacies: dispositions of personal property in a will. Demonstrative legacies: Gift of a sum of money that comes from a specific source, i.e. I give $20,000 to my grandson, Ivan, to be paid from my savings account at Rigg Em Up Savings and Loan in Osaka, Wisconsin. General legacies: Gift of a sum of money that does not state a specific source, i.e. I give $1,000 to the Church of the Holy Divine in Red Oak, Mississippi. Devise: a gift of real property in a will. Specific devise: gift of real property made in a will (unless under the UPC which makes no distinction between real and personal property; the UPC considers all gifts under a will a specific devise). Residuary dispositions: a gift of the remainder of property in a will. This can be a residuary legacy (of personal property), a residuary devise (of real property) or of the residuary estate, meaning the remainder of the entire estate of the decedent that was not previously disposed of in the will, after payment of debts and taxes. Abatement: The ability of the personal representative to liquidateassets to pay for a decedents debts. The order of sale of assets is determined by state statute. Ademption: Occurs when a specific devise or legacy in a will no longer exists at the time of the decedents death, i.e. Nicks will states, I give my shares of stock in Amazon.com to my daughter, Nina. The shares were sold 6 months before Nicks death to pay for medical expenses. Nina does not get the shares of Amazon. Per Stirpes: By the roots. Distributions are based upon the prior level of devisees. For example: Bill died. His will left everything equally to his 3 children per stirpes. His son, Bob, predeceased him leaving 3 children. His daughter, Betty, had 3 children and his son Bill Jr. had 2 children. Betty and Bill Jr. will take 1/3 each of Bills property and Bobs 3 children will split Bobs 1/3 share. To take this further, Lets assume all of Bills children had predeceased him and Bills will still left everything equally to those 3 children per stirpes. Bobs 3 children would take Bobs 1/3 share, Bettys 3 children would take Bettys 1/3 share, and Bill Jr.s 2 children would take Bill Jr.s 1/3 share. The share of Bills estate that each grandchild would receive is as follows (where G means grandchild): Bob: G1: 1/9; G2: 1/9; G3: 1/9 Betty: G4: 1/9; G5: 1/9; G6: 1/9 Bill Jr.: G7: 1/6; G8: 1/6 Per Capita: By the head. Distributions are based at the current level of devisees. Using the example above, if only son Bob dies, nothing changes. Bobs 3 children receive Bobs 1/3 share equally. However, in the second example, things change significantly. The share of Bills estate that each grandchild would receive looks like this: Bob: G1: 1/8; G2: 1/8; G3: 1/8 Betty: G4: 1/8; G5: 1/8; G6: 1/8 Bill Jr.: G7: 1/8; G8: 1/8 While Bob and Bettys children make out a little better, Bill Jr.s children receive a smaller portion of their grandfathers estate. Consanguinity: Blood relationship Affinity: By marriage Pretermitted: The spouse or child that either marries or is born to a testator after the will is created. Review Questions: What are the disadvantages of having an estate disposed of by descent and distribution? The state determines who among the decedents heirs takes the property and in what proportion. This may not be the decedents intent. Can a person disinherit his or her spouse? No. The spouse will generally have a right of election. This right is determined by state statute From whom do adopted children inherit today? Adopted children ineherit from their adoptive parents. They may be able to inherit from their natural parents. Natural parents generally cannot inherit from children they have given up for adoption. Adoptive parents will inherit from children they adopted. (Note that in many wills, adoption is stated to be of those persons under age 18 or 21 to prevent adoption of adults hoping to partake in the inheritance.) Explain the difference between testate and intestate. Testate means with a valid will. This refers to the process of a decedent having died with a will that is found to be legally binding. A decedent that has a will which is found to be invalid has died intestate, just as a decedent who died without a will altogether will have died intestate, or without a will. Define escheat. When no ascertainable kin of the decedent can be found, the decedents estate will pass to the state government. This is actually a rare occurrence. What are the differences between lineal and collateral relatives? What are relationships by affinity? Lineal relatives are those in a direct line of descent, such as parent and grandparent or children and grandchildren. The words to look for are parent and child. Any relationships with those suffixes are lineal descendants. Collateral relatives are all other relatives, those who are not directly related in either ascending or descending order, such as aunts, uncles and cousins. Those related by affinity are related by marriage only and have no blood relation. While spouses and adopted children are technically only related by affinity, they are excepted and are considered relatives for purposes of inheritance. What is the purpose of homestead? Homestead and the homestead exemption allow family to keep the family residence free from creditors claims. This provides security for the family who does not have to worry about a creditor taking the house out from under them during this period. Keep in mind that the exemption does not protect a family from non-payment of the mortgage. If the mortgage is not paid in a timely manner, the mortgagee can still foreclose. Homestead is governed by state statute. What are pretermitted children? A child who is born or adopted by the testator after a will has been executed that does not mention the afterborn or adopted child. The pretermitted child takes an intestate share of the parents estate. This only applies to minors and not to adult children. 9. What is an elective share and what is its purpose? A portion of a testators estate that the surviving spouse is entitled to elect if he or she is disinherited or otherwise does not receive a satisfactory portion of the testator spouses estate. 10. What is an anti-lapse statute and what is its purpose? At common law, a beneficiary of a will had to survive the testator to receive the gift. When the beneficiary did not survive the testator, the gift lapsed and passed either as part of the residue of the estate (to the residuary beneficiaries), or by intestacy. Anti-lapse statutes prevent the gift from lapsing by substituting the beneficiarys issue for the beneficiary. 11. What is the difference between a demonstrative bequest and a general bequest? A demonstrative bequest is a gift of a sum of money from a specific source in a will. I give $50,000 to my best friend, nick, to be paid from my money market account at First Bank of Wonderland, Wonderland, Nebraska. A general bequest is a gift of personal property. Also called a legacy. I give my Toyota Prius to my neighbor, Jack. I give my diamond engagement ring to my granddaughter, Cheryl. 12. What are children by the half-blood? How are half-blood relatives treated in your state? Children by the half-blood are those with either the same mother or same father but not both parents. Projects: Bobbie is single. She leaves $100,000 to Paul but he predeceases her. The residuary is to Mary. Did the will provide if he survives me? If so, Mary likely gets the $100,000 as a residuary gift due to lapse. If anti-lapse statute or clause takes effect, did Paul have children? If yes, Pauls children would get the $100,000 equally. If no children, Mary would get the $100,000 as his heir. Notice that whether or not Paul had a spouse is not in question. This inheritance is from Bobbie and Pauls spouse would not take under the will or by intestacy or through lapse. Family tree students often find this fun to do. Its a good learning tool. Word has organizational templates that can be used for ease but often students will want to do these freehand. Janet is 100 years old when she dies leaving only her three grandchildren, Bobbie, Jim Jr. and Maryann, as her nearest kin. Her son John, was the father of Bobbie, while Janets son, Jim. Sr., was Jim Jr. and Maryanns, father. Janets estate was worth $240,000 at the time of death. Per stirpes distribution: each to John and Jim Sr., however they are dead too. So to Bobbie, Johns share as his only child to Jim Jr., of Jim Srs share to Maryann , of Jim Srs share Per capita distribution: since all of Janets children are dead, her 3 grandchildren each take 1/3 distribution of her estate or $80,000 each. Thomas left a validly executed will that stated in part: I devise $10,000 to my son Alec. I devise $5,000 to my stepson Bill. I devise $5,000 to my friend Jerry. I devise the residue of my estate one half to the United Way and one half to my son Steven. Unfortunately, Alec, Bill, Jerry, and Steven all predecease Thomas. Alec leaves one daughter Cheryl, surviving him. Bill leaves two daughters, Ann and Mitzi, surviving him. Jerry leaves three daughters, Harriet, Marilyn and Jennifer surviving him. Steven leaves one daughter, Robin surviving him. At Thomass death, Cheryl, Ann, Mitzi, Harriet, Marilyn, Jennifer, and Robin are alive. All other persons are deceased. Assume an anti-lapse statute is in effect in your jurisdiction. Under state law, who receives the $10,000 devise to Alec, the $5,000 devise to Bill, the $5,000 devise to Jerry, and Stevens share of the residue of the estate? Explain your answers. Do you think this is what Thomas intended? Why or why not? Alec leaves Cheryl; under anti-lapse Cheryl gets the $10,000. Bill leaves Ann and Mitzi however, unless state statute says otherwise, neither Ann nor Mitzi take under the anti-lapse statutes, anti-lapse statutes usually dont apply when a spouse, foster child, or stepchild is involved. This means that this gift will lapse into the residuary and Robin, as Stevens descendant will receive $2,500 and the United Way receives the other $2,500. Jerry leaves his 3 daughters however this has the same result as b. Harriet, Marilyn and Jennifer do not receive the bequest. Robin and the United Way split the bequest equally. We do not know if this is what Thomas wanted. However, we can surmise that if he felt strongly enough to leave his stepson a gift, he may have wanted his stepsons children to receive the bequest under an anti-lapse scheme (like grandchildren). In this instance, one grandchild (Robin) will receive a much larger share of Thomas estate than his other grandchild (Cheryl). It is also possible that he favored Stevens child, Robin over his other grandchildren, since he obviously favored one son over another but we really dont know. Sometimes, parents favor one child over another but do not feel the same way about grandchildren. We cannot account for family dynamics without more facts but the speculation is interesting. Chapter Four The Will Since all laws pertaining to wills and trusts are statutory, students should be taught the laws of the local jurisdiction as well as those general principles that pertain to all states (by virtue of our common legal ancestry with England, excepting Louisiana). Above all else, the validity of a will rests on two points the testators intent and the testators capacity to make a will. This chapter begins with these topics because they are, in my opinion, of paramount importance. Everything else about wills, whether to use a traditional tone in language or a more modern, sparse language, or whether definitions should be at the beginning or at the end and other incidental aspects of content, are secondary. If the testators intent and/or capacity are suspect, the presumption that the will is valid becomes suspect as well and subject to challenge. Chapter Objectives: At the end of this chapter, the student should understand: The history of wills The statutory requirements for a valid will Testators capacity and intent How to change or revoke a will What joint and mutual wills are The concept of will contests Key Terms: Testamentary capacity: The legal ability to create a will Nuncupative will: oral will Holographic will: hand-written will, no witnesses or notary. Self-proving will (also called a self-proving affidavit): A will that has an addendum to a will that enables the will to be proved without testimony of the witnesses. Codicils: Supplement to a will Dependent relative revocation: Revival of prior, canceled will upon discovery that the new will is void. Mutual will: Separate wills that contain the identical provisions (also called reciprocal wills) Will contest: lawsuit challenging the validity of a will In Terrorem clause (also called a penalty clause): provides for the forfeiture of benefits under a will to any beneficiary that challenges the wills provisions. Intent: what was really meant by certain statements in the document, or in the case of a will, was the document itself intended to be a will Form, language, and words used are all indications of intent. Revocation: cancellation, voiding. In the case of a will or trust, the cancellation, voiding or cessation of the document so that its terms are null. In the case of powers of attorney, not only are the terms null, the authority granted to the agent ceases. Review Questions: What is a will? A written document executed by a person in which that person indicates how she wants her property distributed upon her death. Define ambulatory. Subject to revocation, revision or change. In the case of a will, it refers to the fact that the will has no legal effect until the person executing the document has died. What are the four components of soundness of mind? Describe each. The testator must: Know the objects of his bountymembers of his immediate family as well as those with whom he has a familial relationship or for whom he has affection. Know the nature and extent of his bountythe property he owns. Know that he is making a will and that the document is a plan for distributing his property upon his death and its effect. Be free from insane delusions that would influence his decisions. When does a person become 18 years of age legally? The age of legal majority has nothing to do with the age at which one may legally drink, join the military, get married or leave compulsory education. It is, however, tied to the age at which you can vote. A testator must be of majority age to make a valid will. For most purposes, the age of majority in the U.S. is 18, except for two states with the age of 19 (Nebraska and Alabama) and one state with the age of 21 (Mississippi). A person turns 18 on his or her actual birth date of his 18th year. Describe how a person may revoke a will by physical act. Generally, a person may revoke a will in three ways: By physical actdestroying (ripping up, burning, shredding) By operation of lawby subsequent marriage, divorce, dissolution or annulment of a marriage By subsequent writingby declaring in the new will that all prior wills and codicils are being revoked What is a codicil? A codicil is a supplement to an existing will, which amends the will but does not revoke it in toto. How does a testators subsequent marriage affect a will? A subsequent divorce? The testators subsequent marriage is largely a matter of state statute. The marriage may have no effect, revoke the entire will, revoke it only if a child is born of the marriage, revoke provisions benefiting a former spouse or have no effect at all. A subsequent divorce usually revokes the bequest to the former spouse. In some states however, it will affect the revocation of the entire will, while in others, it has no effect at all and the former spouse will still be considered a beneficiary. What is a holographic will? A will written wholly in the hand of the testator. It does not require witnesses or a notary to be effective. It is not a valid will form in all states. What is a nuncupative will? An oral will, it is usually only permitted in last moments of terminal illness or military service during times of war. They only dispose of personal property. It is not a valid will form in all states. What factors may be raised to contest a will? The main factors are: That the will wasnt executed properly The testator lacked testamentary capacity The will was revoked The will was forged Proper notice was not given to the heirs The testator was under duress or undue influence or the will was procured by fraud The will contained material mistakes What is testamentary capacity and how does it affect a wills validity? Testamentary capacity is the legal ability to create a will and has two factors, legal age and sound mind. If a person does not have testamentary capacity at the time of execution, the will is not valid. (See question 3 about the four components of sound mind for the complete answer to this question. My purpose of asking essentially the same question in two ways is to force the student to think critically and not just regurgitate the text. Clients may have the same issues but ask the questions and describe them in different ways. The student learns to see the larger picture when questions are asked in different ways.) What is the difference between attesting and subscribing to a will? The concept of attesting and subscribing affects any time a witness or notary sign a legal document of any type not just wills. The witness attests when he acknowledges that he saw the signature being made by the testator and can say that he saw the testator make his signature or mark. A witness subscribes when he signs his own signature below or following the testators signature. Subscribing is often a form of swearing under penalty. What is a self-proof affidavit and what effect does it have? A document that is attached to a will, a self-proof affidavit or clause substitutes for the live testimony of a witness in open court when the testator dies and the will is admitted to probate. It is a swearing under penalty that the witness, at the time of the execution of the will, attested to the testators signature and subscribed his own signature at that time and that to his knowledge, the testator had testamentary capacity and intent and that the will was executed properly. How may a will be signed? A will may be signed by a mark if the testator is unable to sign her name, or with a signature. Another person, at the testators direction may sign the will if the testator is unable to sign. In such circumstances, all signatures must be in the testators presence and in the presence of witnesses. In some states, the will must be signed at the very end of the document. Projects: 1. Does your state allow holographic wills? Look up the statute and note the requirements. 2. Does your state allow nuncupative wills? What does your state statute provide? 3. What happens in your state if a will is not self-proved? Describe the process. Questions 1-3 are good research opportunities for your students. It is imperative for a student to be able to say I dont know the answer to that and then find the answer. Perhaps you have already told them the answer to these questions, in which case you can add them to your test bank questions. 4. Read In the Matter of the Estate of Spicer H. Breeden, 992 P.2d 1167 (Colo. 2000), reprinted at the end of this chapter and discuss the following: effect of the purported holographic writing, testamentary capacity and competency of witnesses. (For background on Spicer Breeden and his family, see http://www.nytimes.com/1997/03/18/us/a-web-of-money-drugs-and-death.html? pagewanted=2) In re: Estate of Spicer H. Breeden This case was in the prior 2nd edition as a case summary. In the intervening years however, I learned more about this case and why the family was so intent on fighting this holographic will. The New York Times article, among others, I learned that Spicer Breeden was not just some guy. I thought that the back story would be something the students would enjoy. Spicer Breedens mothers family was scions of Denver society. As was noted in the New York Times, the name Boettcher gave Denver the downtown estate where the governor lives. Halls in the Boettcher name are attached to Denvers botanical gardens, theater complex and natural history museum. Spicer Breedens uncle was part of the transformation of an old mining town into what became the Aspen we all know. The family was not apparently, a happy one. Great grandfather, Charles Boettcher was an emigrant from Prussia, and it was his fortune that funded the remaining family. When he died in 1948 he ran railroads, ranches, mines, meat packing plants, cement factories, sugar mills, an investment house and a life insurance company. , an emigrant from Prussia, did not buy much happiness for his family. He was also an adulterer who bought the Brown Palace Hotel in Denver to house his mistresses on the top floor. Charles daughter married into the Humphreys family (another Denver dynasty) and their daughter was Spicers mother. She married Vic Breeden who died at age 43, apparently from drugs and alcohol problems. His son, Spicer, was a chip off the old block. Spicer never held a job. At age 13 he inherited $2 million of the Boettcher fortune when his mother died (cancer). He had convictions for driving under the influence and it was reported that he used large amounts of cocaine. In 1996, Breeden and a friend, Schmitz, went partying. Breedens car, a ''cosmos black'' BMW 540i, hit the car of Greg Lopez, a columnist at the Rocky Mountain News, instantly killing Lopez. Breedens car was clocked at 110 mph at the time of the collision. After the collision Breeden and Schmitz continued to party. A few days later, Spicer Breeden went home and shot himself and his dog. The dog survived. Breedens suicide note stated, I was not driving the vehical [sic]. Schmitz was charged with vehicular homicide and a number of the facts surrounding this case shed the light on Spicer Breeden. In an odd twist, an author named Philip Goldstein contends that Breeden haunts the area that housed Mortons, the restaurant where he partied and from where they took the car immediately before the accident. Mr. Breeden wrote a one-page handwritten document; a copy of which was submitted to the Court because police held the original. He wrote it between March 16, 1996 and his death on March 19, 1996. It was submitted to the court as his handwritten will. Those objecting did so on the grounds that 1) the document did not satisfy Colorado's requirements for a will 2) Breeden did not intend the document to be his will; and 3) at the time he drafted the document he lacked the requisite mental capacity to make a will. The Court found the language he used "I want everything I have to go to Sydney Stone") to be strongly indicative of dispositive intent and that while the document itself did not contain language indicating that he intended the disposition of property to take place after his death, the Court found that all the circumstances leading up to his suicide indicated that his impending death was part of his mental state. The Court also found that his use of alcohol and drugs did not impair him to the degree as to render him of unsound mind and that his stress and anxiety did not create a lack of testamentary capacity. The Court also found that his insane delusions did not affect or influence the disposition of property made in the will, or that these delusions caused him to misapprehend the nature of his property, the identities of or his relationships with Objectors, or the manner in which he wished to dispose of his property at the time the will was written. Chapter Five Will Preparation and Drafting After publication of the 1st and 2nd edition, reviewers felt strongly that this chapter required review questions. For this reason review questions were added. Some of the questions are review questions of information from previous chapters, a bit of putting it all together. This chapter however relates solely to drafting and I personally and strongly believe that knowing the formal names of various clauses is not nearly as important as knowing how to draft those clauses and insuring that they do not contradict each other. A will (or any legal document for that matter) should flow logically from beginning of the document to end. The chapter provides a few sample wills for you to use as guides during class. It is important for the student to understand that many possibilities for drafting clauses exist. Wills distributing a testators property will have a different look and feel from attorney to attorney. Each is correct and legal. They are just different and reflect the tone and style of the drafter. Allow the student to experiment with different stylesformal and informal. Often it is a case of knowing your client base. Some clients like the modern legal writing style because they can easily understand the words. Other clients prefer the formal, almost secretive style that is heavy on legal jargon. Both are correct. Students may have to learn both styles depending upon their work environment. Students must eventually become comfortable with drafting will provisions. The checklist beginning on page 102 is a very good place to start inculcating the student with the mechanics of will executions. Chapter Objectives: At the end of this chapter, the student should understand: His or her role in collecting information from the client His or her role in drafting a will for the client The clauses that are part of a will Key Terms: Exordium clause: The opening clause in a will. Testimonium clause: Clause immediately above the testators signature. For this reason, it is also called the signature clause. Attestation clause: Clause following the testators signature and immediately before the witnesses signatures. Power of appointment: Created when a donor confers the authority upon another, the donee, to select and nominate who will receive property or its income either by will or in a trust. In some circumstances, the donee is given the authority to select himself or herself as a beneficiary of the power. Demonstrative bequests: Gifts of sums of money that come from specific sources. In Terrorem clause: A no contest clause or penalty clause which provides for the forfeiture of all benefits under the will to any beneficiary that objects to its probate or challenges the will. Some states have held these clauses to be void as a matter of policy. Review Questions: 1. What is an exordium clause? The opening clause in a will 2. What is an attestation clause? Clause following the testators signature and immediately before the witnesses signatures. The purpose of this clause is to assert that the witnesses saw the testator execute the document in their presence and that each witness signed in each others presence (if required). They also attest that, to the best of their knowledge, the testator was over the age of majority, was of sound mind and executed the will of his or her own accord. 3. What is a demonstrative bequest? Gift of a sum of money that comes from a specific source. 4. Where should a client keep a will for safekeeping? lawyers vault give it to the personal representative to keep safe deposit box clerk of court, if permitted at home but in the safest place possible such as a fire proof and watertight box or safe 5. Why should a will include a self-proving affidavit? The affidavit negates the necessity of witnesses to testify in open court or sign an affidavit or oath when the will is offered for probate. Once in my practice, we probated a 35 year old will without an affidavit, which was common in the 1960s. It took an additional 4 months to get the will admitted to probate because of the difficulty in finding the witnesses. Witnesses can be deceased or disabled. In states that require testimony in open court, it can be costly. We found our witness in Illinois for a Florida probate. Florida allows the witness to sign an affidavit. However, if it had been a West Virginia or Virginia probate, the witness would likely be required to testify in person. 6. What are some of the tasks a paralegal may be asked to handle concerning the drafting and execution of a will? If a paralegal works in a law office that specializes in estate planning, his or her job duties will certainly include drafting clients wills. The paralegals duties regarding a wills execution is dependent upon his or her supervising attorneys requirements. In some offices, it is a paralegals responsibility to act as one of the witnesses to the will. In others, the paralegals duties may be more detailed. A paralegal may be required to greet and settle the client in a conference room or firm library, have the client read over the will, either witness or notarize the will, and otherwise be present during all phases of the wills execution. 7. What is an in terrorem clause? A no contest clause or penalty clause which provides for the forfeiture of all benefits under the will to any beneficiary that objects to its probate or challenges the will. Some states have held these clauses to be void as a matter of policy. 8. What is a testimonium clause? The clause immediately above the testators signature. For this reason, it is also called the signature clause. Its primary purpose is to establish the end of the will by presenting the testators signature and affixing the date of execution. 9. Must a notary assist in the signing of a will? Categorically NO. However, there are good reasons for the notary, or self-proof affidavit, to be used. 10. What is an apportionment clause? Clause which instructs the payment of the testators debts. Projects: 1. Go to your local law library and find a form book on will drafting specific to your state. Draft the appropriate simple will for yourself. Please note that this document should not ever be executed without having it properly reviewed by a professional. You should not do a will for a friend or family member as you would be practicing law without a license, a criminal offense. This last italicized bit cannot be stressed enough. It is not appropriate for a student to draft a will for anyone but him or herself, nor should he or she obtain a copy of a will and help a friend or relative fill it out. They should only use their will for themselves if they are certain that it is a good and proper draft. 2. Refer to the wills in Appendix B. Pick one or two and answer the following questions: % which clause is the exordium clause? % which one provides for guardianship? % does the will provide for a trust? % is there a demonstrative bequest? % is there an apportionment clause? % is there an in terrorem clause? % does the will clearly state the objects of the testator s bounty? % does the will have a self-proving affidavit? Chapter Six Advance Directives As Americans live longer, the need for medical care increases. The practice of medicine has become more and more sophisticated. When you put longer lives together with a sophisticated medical system, the need for living wills and all types of powers of attorney increases. So while advance directives are not wills they are exceptionally important documents. (The term living will is a misnomer as it is not a will but is still so prevalently used among my clients I think it will be beyond my lifetime before the term is no longer used.) The student should learn the information in this chapter so as to be conversant in her states laws pertaining to this areafor herself, her family and clients. What may have to be stressed by the instructor is why they are important. This is especially true when the majority of the students in class are young. They still think they are going to live forever. Their parents may be young themselves. Yet medical emergencies do not discriminate. One visit to a client in a hospital cures you of notions that you remain young and vibrant forever. As I stated in the beginning of this chapter [T]hese topics may be more difficult to discuss with a client than talking about wills or trusts because this area impacts directly upon the clients core beliefs. The client must confront his or her beliefs regarding debilitating illnesses, vegetative states, and the very act of dying. Your students will have to deal with their own core beliefs as well. As a law student I was taught that all Americans need a will and I still believe that. However, after a seminar I took about 10 years ago, I have come to firmly believe that if a client has just enough money for one simple document, that document should be a power of attorney. That was quite an idea to wrap my head around but over the years it is one that I have taken to heart, body and soul. As I pointed out in this new 3rd edition, a poll conducted by the Pew Research Center for the People & the Press from November 9 to 27, 2005, found that only 3 in 10 people or 29% now have a living will and that among married couples, only 69% have talked with their spouse about end-of-life care. That is still significant (the number of spouses that discussed these issues in 1990 was only 51%) but it leaves a number of people bare. Many clients are resistant to having powers of attorney. They do not understand why they need them, especially with married couples, who erroneously believe that a spouse always can take care of an incapacitated spouses needs without any legal documentation (and unfortunately, as I learned while obtaining a guardianship for a client, so do other attorneys!). Others ask the question, Could this person steal my money? The short answer is yes! The longer answer is If you have to ask that question, pick someone else. It is important for the student to understand the dynamics involved in meeting with clients and discussing sensitive subjects. The instructor may want to suggest that students volunteer time at hospitals, hospice units or nursing facilities. Perhaps the student can volunteer as a guardian through the court system (if a non-lawyer is permitted to be a guardian or guardian ad litem in your state) or interview probate and guardianship court personnel about how many people are made wards each year. This will give the student an appreciation of what may happen if advance directives are not executed while the client is well but in anticipation of physical or mental illness or incapacity. Course Objectives: At the end of this chapter, the student should understand: the history of the right to die what advance directives are the purpose of a living will the purpose of a do not resuscitate order (DNRO) the purpose of health care surrogates and proxies the purpose of durable powers of attorney What the Physician Orders for Life-Sustaining Treatment Paradigm Program is What death with dignity statutes are what anatomical gifts are and how they are made Key Terms: Living will: a declaration that directs the kind of medical care a person wants in the event that person suffers from a terminal condition, or is in a persistent vegetative state Advance directive: witnessed written documents or oral statements containing instructions concerning a persons health. Living Wills, medical powers of attorney, durable powers of attorney, designations of health care surrogates and proxies and do not resuscitate order are among the basket of available advance directives. Medical power of attorney: form of advance directive in which the person authorizing another to act on his or her behalf concerning medical care is called the principal, while the person who is being authorized is called the attorney in fact or agent. Durable power of attorney: A power of attorney is document that gives another person the authorization to act on ones behalf. The person authorizing the other to act is called the principal while the person who is being authorized is called the attorney in fact or agent. A durable power of attorney is a document which is a creature of statute and provides for the document to have additional language which allows the powers and authority of the agent to survive the principals incapacity, or permits the powers to become effective upon the principals incapacity. POLST: Physicians Orders for Life-Sustaining Treatment. A program designed to ensure that seriously ill persons wishes regarding life-sustaining treatments are known, communicated, and honored across all health care settings. Principal: Person authorizing someone to act on his or her behalf. Agent: Person authorized to act on someone elses behalf. Health care surrogate: a person who is named by the declarant to make all medical decisions in the event the declarant is unable to give consent. Health care proxy: a person who is authorized by state law to make health care decisions for an individual who has not expressly designated a surrogate. Anatomical gifts: Gifts of ones organ(s) upon ones death. DNRO: Do not resuscitate order. DNRO declares that the patient does not want resuscitation efforts to be initiated if the patient suffers cardiac arrest or respiratory failure and for whom resuscitation is not warranted. Review Questions: 1. What is the purpose of a living will? A living will is a document that directs the kind of medical care a person wants in the event that person suffers from a terminal condition, or is in a persistent vegetative state. Most clients refer to this document as their ability to insure that they can have life-prolonging procedures either withheld or withdrawn. However, a person may also execute a living will expressing that he or she wants life-prolonging procedures, effectively preventing family members from getting permission to withdraw life support, even though there may not be a written declaration stating that life support should be withdrawn. 2. How may a gift of organs be made? By declaration on a drivers license or other state identification if the client does not drive. This is probably the best way to declare organ donation. Police, fire and EMS personnel will look for this type of identification first. Other donor card. Less reliable since emergency personnel may not recognize it. By will. Not a reliable method of donation since the will is usually not consulted until the person has died. Organs must be harvested within minutes of death or the tissues degrade and are rendered unusable. By other people. Often a decedents family will make the decision if no other method has been chosen. It is important to know the decedents wishes. If the decedent didnt have a donor card, it may be because he didnt believe in organ donation. 3. What is a health care surrogate? A person who is named by a declarant to make all medical decisions in the event the declarant is unable to give consent. 4. Explain the difference between a power of attorney and a durable power of attorney. A regular power of attorney has no effect upon the incapacity of the principal. A durable power of attorney specifically survives the incapacity of the principal, allowing the agent to continue to act on the principals behalf. 5. How does a do not resuscitate order differ from a living will? A living will is a document that directs the kind of medical care a person wants in the event that person suffers from a terminal condition, or is in a persistent vegetative state. The person making such direction does not have to currently have a terminal condition. A do not resuscitate order declares that the patient does not want resuscitation efforts to be initiated if the patient suffers cardiac arrest or respiratory failure and for whom resuscitation is not warranted and may only be executed by a patient with a terminal condition. 6. How has medical technology influenced the subject of the right to die? Medical science improved to the point of being able to prolong the process of dying through machinery, medications, and complicated surgeries. 7. What is a Death with Dignity Act? The Act allows terminally-ill persons to end their lives through the voluntary self-administration of lethal medications, expressly prescribed by a physician for that purpose. Most states do not have death with dignity acts. 8. What is the POLST program? Physicians Orders for Life-Sustaining Treatment. A program designed to ensure that seriously ill persons wishes regarding life-sustaining treatments are known, communicated, and honored across all health care settings. POLST hopes that through its efforts they will (from its website): % facilitate the development, implementation and evaluation of POLST Paradigm Programs in the U.S., % educate the public and health care professionals regarding the POLST Paradigm, % support, perform, and fund research related to end-of-life care, and % improve the quality of end-of-life care. According to Charles Sabatino, POLST is not an advance directive in the conventional sense but is an advance care planning tool that reflects the patients here-and-now goals for medical decisions that could confront the patient in the immediate future. 9. What is the function of an agent under a durable power of attorney? The agent is a person authorized to act on someone elses (the principals) behalf. A durable power of attorney is generally thought of as a declaration authorizing the agent to handle all of the principals financial affairs, especially and perhaps only, upon the principals incapacity or inability to handle his or her own affairs. 10. What is a do not resuscitate order and when are they used? A do not resuscitate order declares that the patient does not want resuscitation efforts to be initiated if the patient suffers cardiac arrest or respiratory failure and for whom resuscitation is not warranted and may only be executed by a patient with a terminal condition. 11. In your opinion, should the paralegal have the task of assisting the client with advance directive documents if his or her religious, ethical, or moral beliefs are contradictory to those of the client? Why? There is no right or wrong answer to this. Fordham Urban Law Journal had an interesting article on this in 2002: The Role of a Lawyer's Morals and Religion When Counseling Clients in Bioethics, Joseph Allegretti; Fordham Urban Law Journal, Vol. 30, 2002. He asks Law, Bioethics, and Religion. Three academic disciplines. Three spheres of life. How do they come together in the lawyer-client relationship? How do they overlap, intersect, and interpenetrate? More specifically, what role should a lawyer's religion play in her relationships with clients? Should religion be part of the conversation between a lawyer and her client? What if a lawyer has religious objections to a course of action that appears to be in her client's best interests? Should the lawyer voice her objections, or stay silent? A transcript of an event entitled Right to Die? Legal, Ethical and Public Policy Implications from Friday, May 6, 2005 at the National Press Club, Washington, D.C., which was sponsored by The Pew Forum on Religion & Public Life, The Federalist Society, and The Constitution Project may be found at:  HYPERLINK "http://pewforum.org/events/index.php?EventID=73" http://pewforum.org/events/index.php?EventID=73. You may want to give this to your students as a reading assignment for this question as it raises a number of interesting talking points. We have seen similar issues in the abortion debate and the debate over pharmacists and prescriptions. The instructor might want to find current articles in this area and tie the discussion in to the advance directive issue. It should be brought out no religion opposes anatomical gifts. Projects: 1. Determine if your state has a preferred or mandated living will form. Print it out. 2. Assist a local nursing facility in preparing advance directives for their clients (as allowed by state and federal law only). 3. Determine if your jurisdiction has established an Outside the Hospital Do-Not-Resuscitate Act to permit the execution of do-not-resuscitate orders for use by emergency medical providers for patients receiving treatment outside a hospital. 4. The Dallas Morning News ran a series of articles on navigating the end-of-life process in December 2008. Read the articles online: The articles were specifically about how various patients were treated during the end of their lives. Very eye-opening and a very good project for the students.  HYPERLINK "http://www.dallasnews.com/sharedcontent/dws/news/longterm/stories/edgeoflifeday1.2ddad5c.html" http://www.dallasnews.com/sharedcontent/dws/news/longterm/stories/edgeoflifeday1.2ddad5c.html  HYPERLINK "http://www.dallasnews.com/sharedcontent/dws/news/longterm/stories/edgeoflifeday2.2ddc499.html" http://www.dallasnews.com/sharedcontent/dws/news/longterm/stories/edgeoflifeday2.2ddc499.html  HYPERLINK "http://www.dallasnews.com/sharedcontent/dws/news/longterm/stories/edgeoflifeday3.2deb4d.html" http://www.dallasnews.com/sharedcontent/dws/news/longterm/stories/edgeoflifeday3.2deb4d.html  HYPERLINK "http://www.dallasnews.com/sharedcontent/dws/news/longterm/stories/edgeoflifeday4.2360575.html" http://www.dallasnews.com/sharedcontent/dws/news/longterm/stories/edgeoflifeday4.2360575.html  HYPERLINK "http://www.dallasnews.com/sharedcontent/dws/news/longterm/stories/edgeoflifeday5.28a3cd2.html" http://www.dallasnews.com/sharedcontent/dws/news/longterm/stories/edgeoflifeday5.28a3cd2.html What do you think about the way the patients care was handled? What are your thoughts on the entire process? How do you think the process can be improved? Chapter Seven Planning For Non-Traditional Families In the prior 2nd edition, this chapter was at the very back of the book. It wasnt even on the radar for the 1st edition. The title of the chapter was changed to Planning for Non-Traditional Families. The chapter has been expanded as well and covers issues facing the modern American family: stepfamilies, blended families, grandparents raising grandchildren, civil unions, same-sex marriages, and gay and lesbian couples and how the law regarding estate planning and probate addresses (or doesnt address) them. The purpose of this chapter is to point out that these matters are creating food for thought, not only in politics, but in our courts and in law offices. More and more families are dealing with these issues and they come home to roost everyday in the modern estate planning practice. While not all issues raised in this chapter can be solved, the chapter can provide food for thought and address how the current state of the laws of the various jurisdictions might affect a persons estate planning goals. Be sure that these issues are arising in estate planning practice law offices each and every day. I suggest that you can teach this chapter without getting into a political or moral quagmire if you keep to the legal questions that are raised. Any search on Yahoo! Search, Google or Bing! will yield a number of articles on these topics, especially the right to marriage issue. Objectives: At the end of this chapter, the student will understand: What same-sex marriage, civil union or domestic partnership are What the Defense of Marriage Act is Whether the wills of same-sex spouses are valid Whether a grandchild, being raised by a grandparent, is the grandparents heir Who gets to be the health care proxy or surrogate when a partner is in a medical crisis Whether a child conceived postmortem is the heir of her deceased sperm or egg donor parent Whether a step child inherits from a step parent if the step parent was the person who raised the child the effects of domestic partner registry Key Terms: Same-sex marriage: Gay marriage. The legally recognized marriage between two people of the same-sex. Civil unions: Legal recognition of the marriage-like partnership of two individuals. Often between heterosexual couples as well as between same-sex couples. Domestic partnerships: Legal or personal relationship between two individuals who live together and share a common life but are not legally married or bound by a civil union. Post-mortem conception: When the frozen eggs or sperm of an individual is frozen and a child is conceived using that egg or sperm after the death of the egg or sperm donor. Uniform Transfer to Minors Act: property left to a minor is transferred into the care of a custodian. without need of a trust. Defense of Marriage Act: Federal legislation specifically defining marriage as a legal union exclusively between one man and one woman. Equitable adoption: A child who is adopted by judicial declaration recognizing that the child is the heir of the parent (usually a stepparent or grandparent) in limited circumstances. Full Faith and Credit Clause: Section 1, Article IV of the United States Constitution. Insures that judicial decisions in one state are recognized and honored in other states. Has traditionally honored marriages entered into in other states. Domestic partner registry: Provides a standard for employers to allow workers to share benefits with their partners. Can accord legal status similar to married person. Review Questions: 1. What is the Defense of Marriage Act? Federal legislation enacted September 21, 1996 specifically defining marriage as a legal union exclusively between one man and one woman. The Act permits each state to deny recognition of same-sex marriages from other states where same-sex marriage is legal despite the Full Faith and Credit Clause of the United States Constitution. 2. Are civil unions and same-sex marriages portable? Why or why not? They are not. DOMA and individual state statutes may prevent it. 3. Does a stepchild inherit from a stepparent if the stepparent was the person who raised the child? Why or why not? In general, no. In some circumstances, such as equitable adoption, they will. Steps must be taken to insure that the stepchild inherits, such as the proper execution of a will making the stepchild a beneficiary. 4. Does a grandchild inherit from his or her grandparent if the grandparent raised the grandchild? Why or why not? In general, no. In some circumstances, such as equitable adoption, they will. Steps must be taken to insure that the grandchild inherits, such as the proper execution of a will making the grandchild a beneficiary. 5. What is post-mortem conception? When the frozen eggs or sperm of an individual is frozen and a child is conceived using that egg or sperm after the death of the egg or sperm donor. 6. Do children conceived post-mortem inherit from their parents? Explain. This is not clear. In some states, benefits to these children have been conferred while in others, they have not. As was stated in the Massachusetts case of Woodward v. Comm. of Soc. Sec., [T]hese limited circumstances exist where, as a threshold matter, the surviving parent or the childs other legal representative demonstrates a genetic relationship between the child and the decedent. The survivor or representative must then establish both that the decedent affirmatively consented to posthumous conception and to the support of any resulting child. Even where such circumstances exist, time limitations may preclude commencing a claim for succession rights on behalf of a posthumously conceived child. 7. What is the Full Faith and Credit Clause? Section 1, Article IV of the United States Constitution. Insures that judicial decisions in one state are recognized and honored in other states. Has traditionally honored marriages entered into in other states. 8. What is the doctrine of equitable adoption? The doctrine of equitable adoption follows common law principles that a child may become equitably adopted by judicial declaration and is followed by a majority of states. 9. What are the requirements for an equitable adoption? In general the grandparent or stepparent must be in loco parentis or otherwise the de facto parent or the subject of an equitable adoption, some form of inheritance may succeed. The grand or stepparent is considered a de facto parent because he or she had the intent to support the child and take on parental obligations. Equitable adoption takes into account that the natural parent might still be living and would not allow the adoption of the child. Proof that the child would have been adopted but for the natural parents objection is often required. Being a de facto parent is predicated on the involvement in the childs life. The child must live with the stepparent and be financially dependent upon the stepparent, but the stepparent must be more than a source of financial support for the child. The stepparent must be involved in the childs life, that is, the childs activities, discipline. 10. What are the steps a grandparent or stepparent can take to insure that a grandchild or stepchild inherits? executing a will inter vivos trust transferring property under the UTMA actual adoption make beneficiary designations 11. What is a domestic partnership and what is a domestic partner registry? A domestic partnership is the legal or personal relationship between two individuals who live together and share a common life but are not legally married or bound by a civil union. A registry provides a standard for employers to allow workers to share benefits with their partners. Can accord legal status similar to married person. Projects: 1. Determine if your state or locality has a domestic registry. What are its requirements? Is there a form to fill out available online? If so, print it out. 2. Read and review the working paper of Browne C. Lewis, Assistant Professor of Law, Cleveland-Marshall College of Law, entitled Dead Men Reproducing: Responding to the Existence of Afterdeath Children dated August 25, 2008. You can retrieve it for no charge at  HYPERLINK "http://ssrn.com/abstract=1256442" http://ssrn.com/abstract=1256442 . Do you agree or disagree with his arguments? Explain. From the article: The law has not kept pace with the reproductive technology. Hence, when the mothers of the posthumously conceived children file social security surviving children claims on behalf of their children, the claims are often rejected. The children are denied benefits because the agency is not equipped to deal with survivors who did not exist at the time that the insured worker died. The resolution of these Social Security cases often turns on the manner in which the children are classified under the states intestacy systems. If the child is eligible to inherit under the intestacy system, the child is entitled to social security survivors benefits. The legal issue examined in this article is: whether a posthumously conceived child should have the opportunity to inherit from his or her father. The resolution of that issue is important because the existence of posthumously conceived children has the potential to impact the distribution of a mans estate. If the man dies with a validly executed will leaving his estate to his children, the question becomes whether or not posthumously conceived children should be included in the definition of children. In the event that a man dies without a will, the question to be resolved is whether or not posthumously conceived children should be considered heirs under the intestacy system. As long as the possibility exists for dead men to reproduce, the courts and the legislatures must take steps to deal with the rights of the resulting children. Any system put in place must balance the interests of the state, the existing heirs, the decedent, and the posthumously conceived child. To guarantee a fair balance, state legislatures must give posthumously conceived children the opportunity to inherit from their deceased fathers. Nonetheless, the opportunity to inherit should not be a right to inherit. Consequently, the legislatures should only give posthumously conceived children the chance to inherit if they satisfy certain conditions. The author states that there is a need for a uniform statute that sets out the legal rights of children who are conceived posthumously. He states that permitting a posthumously conceived child to inherit from his or her father promotes the best interests of the child. However, keeping the mans estate opened to give the child the opportunity to be conceived and born may frustrate the interests of the state and the mans other heirs. In order for the probate system to operate efficiently, the probate court must close estates within a reasonable period of time. Furthermore, the mans heirs should not have to wait indefinitely to receive their inheritance. If a man has his sperm removed and dies before the child is conceived, the posthumously conceived child should be presumed to be the legal heir of the dead man for intestacy purposes. The presumption should be rebuttable in order to protect the rights of the mans living heirs. The posthumously conceived child should not be able to inherit from the deceasedman if the man did not consent in writing to the childs conception. 3. Read Case 7.2 below and answer the questions posed by the court under its heading "Issues". Do you agree or disagree and why? In the Matter of the Estate of Seader: In this case, the district court refused to apply the doctrines of equitable adoption, adoption by estoppel, and virtual adoption to avoid the operation of the anti-lapse statute. The district court also concluded that the testators will did not evidence an intention that the share of a predeceased devisee pass to that devisees children. The devisees children appealed. The appellate court affirmed. Julie was born in 1943 to Mary and Louis Burke. Mary married Neil Seader when Julie was two. Seader agreed to adopt Julie and made comments about his intention over the years. He treated Julie as his natural child. Mary and he even discussed it with their lawyer but decided that it was too expensive. Seader and Mary had two children of their own (Neil J. and Charles). Mary died in 1966 leaving her estate to her husband, Seader. Julie had two children, Kim and Kirk. In Seaders will dated in 1996, Seader left his residuary estate to Neil J., Charles and Julie. Julie died on May 7, 2000 and Seader died July 10, 2000. His will was admitted to probate on July 21, 2000. The personal representative proposed that 1/3 of the estate be distributed to Kim and Kirk as descendants of Julie. Both Neil J. and Charles filed objections. The district court found that the residuary devise to Julie failed because she predeceased Seader and was not Seaders grandparent or lineal descendant of Neils grandparents as required by Wyomings anti-lapse statute. The court also found that Seaders will as clear and unambiguous and had no indication that he intended for Kim and Kirk to inherit Julies share. The appellate court laid out these facts: If Julie had survived Seader, she would have taken 1/3 of his estate. Had she been his biological or legally adopted daughter, Kim and Kirk would have received the 1/3 share under the states anti-lapse statute. Had she been his biological or legally adopted daughter, Kim and Kirk would have received an intestate share of the estate. The appellate court found that the states anti-lapse statute (and the underlying legislative intent) was clear in that had Julie been adopted she would be Seaders child and his lineal descendant. The statute did not make provision for step-children or other persons and the court stated that the words of the statute are not ambiguous. The court stated that this case serves as a good example of why the doctrine of equitable adoption should not be applied to testate estates the result may negate both legislative and testamentary intent. The court also found that the provisions of Seaders will were clear and unambiguous and did not contain any hint of an intention on Seaders behalf to exempt Julies share from the anti-lapse statute. Chapter Eight Trusts: Elements and Purpose Trusts are nothing more than contracts so general contract principles apply to drafting of them. Students should learn the five elements of this specific type of contract: trustor, trustee, trust property, beneficiaries and trust purpose. The most important point to learn when drafting a trust (or any contract) is to insure that the clauses do not contradict each other. In practice, I have seen trusts (and wills for that matter) that first say all rest, residue and remainder to a beneficiary and the paragraph immediately after says I give x item to y person. Flow is important. You cannot give away the residue and then give away individual items of property. The residue clause already gave away everything not given in the paragraphs preceding the residue. The only way to learn how to draft trusts is by doing. Use the samples in the book as well as any other samples you may come across and show the students the variations in them. Course Objectives: At the end of this chapter, the student will understand: Trust terminology Trust elements How to create a trust The different types of trusts How to terminate a trust Key Terms: Trustor: Person creating the trust. Also called the Settlor or the Grantor Trustee: The person or legal entity (such as a bank) the trustor gives the legal title in the trust property to. The trustee is responsible for maintaining and investing the trust property for the benefit of the trust beneficiaries Beneficiary: The person(s) or institutions that are entitled to an advantage, benefit, or profit from the gift or donation of another. In a trust, this is the person or institution that receives the benefit (principal and/or interest) from the trust assets. Trust corpus: Property given to the trust; the principal of the trust. Trust purpose: Must be clearly stated. Trust may be created for any legal purpose. Inter Vivos trust: A trust created as a contract and takes effect upon execution. Also called a living trust. Legal Title: Legal title is the actual ownership of property. In a trust, the trustee holds the actual legal title to the trust assets. Revocable: Being subject to termination, amendment, supplement or modification. Fiduciary: A person or institution having the affirmative duty to act in the best interest of his principal, trustor and beneficiaries, and not for his or her or its personal interests. Implied trust: Created by operation of law. Two typesresulting (property being held for the benefit of another) and constructive (preventing unjust enrichment) Constructive trust: A trust established by a court decision that prevents unjust enrichment of the holder of the trust principal, deemed to not be the rightful owner of the property. In this instance, he or she will hold the property for the benefit of the rightful owners of the property. Pourover will: A provision in a will that leaves all of the residuary of the will to an inter vivos trust, hence the property pours over into the trust and is thereafter managed by the trustee. Equitable title: Having the right of enjoyment of property if not the legal title as well. Beneficiaries have equitable title to trust property although the trustee holds the legal title. Irrevocable: terms are not subject to amendment or modification at any time. Express trust: Written or oral and clearly state the purpose for which the trust is being formed. Resulting trust: Resulting trusts arise when an express trust fails. If the trust fails, the trustee still holds the legal title to the property, but the beneficiary does not hold equitable title to the property (because the trust failed and thats what gave the beneficiary equitable title). This leads to a situation whereby a person (the trustee),who was not meant to have the benefit and enjoyment of the property, does in fact now own the property outright without restriction. Since this was not the intent of the trustor, a court will impose an implied resulting trust on the property, so that the former trustee only holds the property for the benefit of the person to whom the benefit was intended, the former beneficiary. Testamentary trust: Created as part of a will. Has no legal effect until the testator dies Review Questions: List five names used to describe the property that is held in a trust. Res, corpus, principal, fund, trust property. How is a testamentary trust created? When does it come into existence? A testamentary trust is part of a will. All the trust provisions are enumerated as a section of the will. Since a will is ambulatory, meaning that it doesnt take effect until the trustor dies, the trust does not take effect until the death of the trustor, or more particularly, when the will is probated. What is a pourover will? A pourover will is a provision that leaves the entire residue of the decedents property to an inter vivos, or living trust. How may a trust be terminated? A trust may be terminated if the trusts purposes have been fulfilled, the terms of the trust require termination, the trustor has revoked the trust, legal title and equitable title of the trust are held solely by the same person (note that many states allow for this to occur, in which case the trust will not terminate. In fact, it is common for people to now make trusts that allow for exactly the scenario in example 4 to occur without trust termination.), the beneficiaries agree that the trust purpose does not require the continuation of the trust. What is the distinction between a resulting trust and a constructive trust? The are both implied trusts. A resulting trust occurs when the legal title to the property is being held for the benefit of another. A constructive trust is imposed by operation of law to prevent unjust enrichment by a person who obtained the property by fraud or other wrongdoing. List five of the trustees duties. Trustees duties include: Care in the management of the trust, using ordinary and reasonable skill (of course, an expert will be held to a higher standard of care) Loyalty Good faith Preserve and protect the trust assets Not self-deal (not personally benefit from managing the trust aside from taking a reasonable fee) Not delegate trust duties to anyone else Maintain accurate records Take possession of the trust assets Make the trust principal profitable Pay all trust debts Collect all debts owed to the trust Other duties may be found in the sample trust. For what purposes may a trust be created? A trust may be created for any lawful purpose. What is the difference between legal title and equitable title? Legal title is the actual ownership of the trust assets while equitable title is the beneficial title to the assets. What are the elements of a valid trust? A trustor, a trustee, trust property, beneficiaries, trust purpose. 10. What is a cestui que trust? The beneficiary. (From the French, pronounced ses-tee kay, but popularly pronounced setty kay.) 11. Will a trust fail for lack of a trustee? May a trustee be a corporation or other legal entity that is not a person? A trust never fails for lack of a trustee. Most trusts provide the terms under which a trustee may be appointed if the trust finds itself without a trustee. If necessary a court may also appoint a trustee. Project: Moneyhon and Parrish-Moneyhon v. Moneyhon, reproduced as Case 8.4 and briefly state the facts of the case. What did the court decide? Do you think the decision was fair and just? Why or why not? Brian Moneyhon lived with his seventy-five year old mother, Patricia Monoeyhon in a home on Bash Place in Houston. Patricia was dependent upon Brian for care because she was not in good health. Patricia sold Bash Place and the proceeds were used to purchase a home in Lake Jackson Texas. Title to the property was given only to Brian. Brian and Patricia moved to the home in Lake Jackson. Brian and Cheryl married shortly thereafter and Cheryl moved into the Lake Jackson home with Brian and Patricia. Brian and Cheryls relationship with Patricia deteriorated, which the couple attributed to Patricias declining health and growing demands.The couple believed it was in Patricias best interest for her to live in a facility that was better-equipped to meet her needs, and they served Patricia with a notice of eviction in hope that she would move to an assisted-living facility. When Patricia received the eviction notice, she sued Brian and Cheryl seeking an injunction to prevent her eviction. Patricia petitioned the district court to determine ownership of the home and to declare a constructive trust. In her petition for injunction, she alleged the following: That she agreed to sell Bash Place and purchase the Lake Jackson home. That proceeds from the sale of Bash Place were dispersed to Patricia and Brian, and most of the proceeds were transferred to a title company in Lake Jackson. Patricia received approximately $49,000 by check, which was endorsed by Brian and deposited in a bank. Brian subsequently withdrew or spent the money. Patricia and Brian discussed the purchase of the Lake Jackson home with the understanding that they would reside there together. They both lived at the Lake Jackson home since November 2004. Brian used the proceeds of the sale of Bash Place to purchase the Lake Jackson home. All of the money used for the purchase of the Lake Jackson home was Patricias. Brian transferred an undivided one-half interest in the Lake Jackson home to Cheryl, which was done without Patricias consent or approval. In March 2006, the couple gave Patricia a thirty-day eviction notice. Brian and Cheryl arranged for the purchase of the Lake Jackson home using the proceeds from the sale of the Bash Place home. The couple, through a series of conveyances, transferred the home to each other. The couple obtained the property in complete disregard to Patricias rights by promising or representing to Patricia that Patricia would own the property, but if anything ever happened to Patricia, Brian would receive the property. Brian promised to let Patricia live the rest of her life at the Lake Jackson home. After Patricia learned that Brian and Cheryl intended to have her moved to an assisted living facility, Brian promised Patricia that he would convey the property to her. Brian and Cheryl did not convey the property to her. The couple denied Patricias allegations and alleged themselves that the Lake Jackson home was Brians sole and separate property, in which he conveyed an undivided one-half interest to Cheryl just before their marriage. They alleged that they permitted Patricia to reside in the Lake Jackson home until she began verbally and physically assaulting the couple, and then they sought to evict Patricia. They also filed a counterclaim, alleging trespass to try title and that Patricia made an unconditional gift of the home to Brian. The trial court determined that Patricia did not intend to make a gift of the Lake Jackson home to Brian to her exclusion and that the conveyance to Brian from Patricia was fraudulent. The court held that a fiduciary relationship existed between Patricia and Brian, and Brian breached the relationship. The trial court issued a permanent injunction and ordered Brian and Cheryl to convey the Lake Jackson property to her. On appeal the Court determined that while Patricia pleaded for equitable relief in the form of a constructive trust, Patricias claim for constructive trust did not allege any allegation of a fiduciary relationship or the breach of one. The appellate court stated that while the trial record indicated that Patricia did depend on Brian for care and that they shared a joint checking account, nothing else showed that their relationship involved such a high degree of trust and confidence as to give rise to a fiduciary duty or that Brian breached such a fiduciary duty. The appellate court determined therefore, that the trial court erred and the judgment on that claim could not stand. The appellate court also determined that neither Brian nor Cheryl committed fraud on Patricia. Patricia died during the pendency of the appeal of this case. Chapter Nine Specialized Trusts Trusts can become very complex documents. Dynasty trusts, GRATS, GRUTS, ILITS, CRUTS, CRATS and GRITS, special needs trusts, charitable lead and remainder trusts, defective grantor trusts and the like are all methods of formulating trusts for clients. This chapter just touches on some of the trust provisions that may be necessary to fulfill a clients needs. By no means, is this a detailed synopsis of these trusts and how they may be used in a practice. We would need a separate book for that purpose and you would need another few weeks to teach the subject, and just scratch the surface. This chapter can be used as part of the prior chapter or tackled separately. Students should not be expected to draft these complex trusts after this course but may be able to begin drafting complex trust provisions. Course Objectives: At the end of this chapter, the student will understand: the concept of spendthrift trusts the concept of sprinkling and spray trusts the purpose of a marital deduction trust the concept of qualified terminable interest property trusts gifts and why people gift Totten trusts Lady Bird deeds trusts for pets Special needs trusts charitable gifts and charitable remainder trusts life insurance trusts what Crummey powers are Key Terms: Charitable remainder trust: Created to benefit the public at large, it must be made for religious, scientific, charitable, literary or educational purposes. The beneficiary must be an organization and not an individual. In a remainder trust, the trustor retains the income for his or her lifetime for him or herself or a beneficiary of the trustors choice (children, nieces and nephews, for example) and upon his or her, or the beneficiarys death, the principal is distributed to the charity. Gifts: Transfers of property to another person without any consideration or benefit given in return for the property. A gift may be as simple as a birthday present to your child or friend, or as complicated as a large sum of money to a charity. When you give a gift, you are not expecting anything in return for it and the gift is irrevocable, meaning you cannot take it back. A gift with strings attached may not really be a gift at all. Pet trusts: Trusts in which an amount is left to a living person, essentially in trust, for the benefit of the care of the pet. Thirty-nine states and the District of Columbia recognize pet trusts. Charitable remainder annuity trusts: Created to benefit the public at large, it must be made for religious, scientific, charitable, literary or educational purposes. The beneficiary must be an organization and not an individual. A charitable remainder annuity trust, also called a CRAT, a fixed amount of income totaling not less than 5% nor more than 50% of the initial net fair market value of the trust is paid at least annually to one or more beneficiaries. This amount is fixed at the time the trust is created and can never change regardless of the needs of the beneficiary in later years. Should the income become insufficient to pay the beneficiary, the difference will be paid from the principal. Should the income be in excess of the fixed amount, however, the excess becomes part of the trust principal and will not be paid to the beneficiary. The remainder of the property is given to the charity upon the death of the beneficiary. Life insurance trust: An irrevocable trust providing that the trust is named the beneficiary of a life insurance policy with the trustor as the insured. The trustor pays the premiums and pays the gift tax, if any. When the trustor dies, the insurance company pays the trustee who in turn distributes the money to the beneficiaries according to the terms of the trust. The insurance proceeds are not countable in the trustors estate for estate tax purposes. Discretionary trusts: A trust in which the trustee has the sole discretion to make the determination regarding how the trust assets are distributed. Also called a sprinkle and spray trust. Spendthrift trust: A trust, or a provision in a trust, that restricts the trust assets for the protection of the beneficiary from himself and his creditors. Qualified Terminable Interest Trust: Also called a QTIP Trust (qualified terminable interest property): Tax provision that allows the trustor to create a trust giving a life interest in the trust income to a surviving spouse with the remainder of the property to someone other than the spouse upon the surviving spouses death. Often used in conjunction and part of a marital deduction, credit shelter trust. Charitable remainder unitrusts: Also called a CRUT, a fixed amount of income totaling not less than 5% nor more than 50% of the net fair market value of the trust property as valued annually is paid to one or more beneficiaries. Unlike an annuity trust, this amount is not fixed for the life of the beneficiary. When the trust propertys value increases, causing an increase in the income, the beneficiary receives the greater amount. The remainder of the property is given to the charity upon the death of the beneficiary. Cy Pres Doctrine: Means as near as possible. If a charitable trust benefits a charity that no longer exists, cy pres allows a court to find a charity with the same or similar purpose to give the trust assets to. Crummey powers: The trustor gives the insurance premium to the trustee and the trustee then must write a letter to each trust beneficiary informing the beneficiary that he or she may withdraw the premiums immediately. If the beneficiary does not withdraw the money, the trustee pays the insurance premiums. Crummey letter: The notice given to the beneficiaries of a Crummey trust. Sprinkling or Spray Trust: A trust in which the trustee has the discretion to sprinkle or spray the income and/or principal to one or more beneficiaries, as the trustee deems necessary. Irrevocable trusts: Trusts that may not be changed, amended, altered or revoked except as provided under limited circumstances. Special Needs Trusts: Also called Supplemental Needs Trusts, are designed to benefit a person with disabilities. Insures that the disabled person, often a child, may receive the funds in trust; however, and not lose government benefits and assistance. The funds creates a safe harbor for those assets because the trust purpose specifically states that it is meant to provide supplemental and extra care only, and not intended to provide basic care for the disabled person and is not meant to provide any care or assistance for those items that are covered by government benefits. Review Questions: What are the advantages of a sprinkling or spray trust? Gives the trustee the ability to distribute the assets to the beneficiary or beneficiaries that the trustee believes are the most deserving or needy. The trustor does not have to make the decisions himself. The trust provides for unseen circumstances Income can be distributed to beneficiaries in lower tax brackets which saves trust assets from income tax. Built in spendthrift provision shields trust principal from creditors May save estate taxes. List the different types of marital deduction trusts Bypass, A-B, credit shelter, Marital What is a charitable remainder trust? Two main types: charitable remainder annuity trust and charitable remainder unitrust. Initially, the beneficiaries, usually the trustor and/or the trustors spouse and family, receive the income from the trust. Upon termination of the trust, the charity receives the trust principal. What are Crummey powers? Crummey powers derive their name from the lawsuit Crummey v. Commissioner. When a trustor of a life insurance trust gives insurance premium money to the trustee, the trustee writes a letter to each trust beneficiary informing the beneficiary that he or she has an immediate right to withdraw the money. If the beneficiaries do not make the election, the trustee pays the insurance premiums. This insures that the premiums are considered a present gift making the premiums eligible for the annual gift tax exclusion. The life insurance proceeds will pass free of estate tax to the beneficiaries at the time of the death of the trustor and his surviving spouse. What is the cy pres doctrine? Cy pres allows a court to find a charity with the same or similar purpose to give the trust assets to when the charity named in a trust (or will bequest) is no longer in existence. This is to give full intent to the trustors wishes that her money go to charity. What is the purpose of a spendthrift trust? The purpose of this type of trust or provision is to prevent the beneficiary from foolishly spending the money in the trust or from having her recklessness and debts 7. What is the purpose of a pet trust? Trust in which an amount is left to a living person, essentially in trust, for the benefit of the care of the pet. Thirty-nine states and the District of Columbia recognize pet trusts. 8. What is a special needs trust? Also called a Supplemental Needs Trust, they are designed to benefit a person with disabilities. They insures that the disabled person, often a child, may receive the funds in trust; however, and not lose government benefits and assistance. The funds creates a safe harbor for those assets because the trust purpose specifically states that it is meant to provide supplemental and extra care only, and not intended to provide basic care for the disabled person and is not meant to provide any care or assistance for those items that are covered by government benefits. 9. What is an ILIT? A life insurance trust. The trustor creates an irrevocable trust in which the trust is the named insurance beneficiary on a life insurance policy, with the trustor as the insured. This type of trust is also called an ILIT (pronounced eye-lit). Upon the trustors death, the insurance company pays the proceeds directly to the trust. 10. What is a charitable remainder unitrust? Also called a CRUT, a fixed amount of income totaling not less than 5% nor more than 50% of the net fair market value of the trust property as valued annually is paid to one or more beneficiaries. Unlike an annuity trust, this amount is not fixed for the life of the beneficiary. When the trust propertys value increases, causing an increase in the income, the beneficiary receives the greater amount. The remainder of the property is given to the charity upon the death of the beneficiary. 11. What is the purpose of a gift? For estate planning purposes, gifts are made to friends, family and charities so that the monetary value of certain property is removed from the donors (the person making the gift) estate at the time of death. They then often get to see the recipient reap the benefits. Projects: 1. Bobbie and Donald have been married for 25 years and have three children, Tina, age 23, Todd, age 20 and Ted, age 18. Bobbie and Donald have a very lucrative printing business. The Blacks live a comfortable life, and through proper investment planning, will also have a comfortable retirement. They have come to your supervising attorneys office to update their estate plan, which they realize is long overdue. Their current estate plan consists only of reciprocal wills leaving everything to each other and to their children in equal shares if the spouse predeceases. The Blacks estate is currently valued at $4 million. Tina is pregnant with her first child, and Todd is a junior in college with plans to continue on to medical school. Ted is just about to graduate from high school. Tina and her husband have just bought their first home. Bobbie and Donald have confided that Todd is a good kid, but theyve had to bail him out of credit card debt more than once. Bobbie and Donald want to provide for their retirement years and for their childrens and grandchildrens education, as well as other day-to-day needs. They also want to save as much in taxes as possible. Your attorney has asked you to prepare a memo regarding all the possible issues that may arise with Bobbie and Donald. Assume that neither of them will die before 2011. Address the needs for their retirement and for their concerns for their children and grandchildren. Discuss the need for wills, advance directives, and trusts or trust provisions that may be advantageous to them. In 2010 (and assuming that Congress doesnt change this retroactively or immediately), all of Bobbie and Donalds property can pass without estate taxes. This is because in 2010 there is an unlimited marital deduction. But beware. If the law is not changed, in 2011, they will have estate tax issues to address unless Congress raises the exemption limit. This is because under the current law, in 2011, the exemption returns to the 2001 rate of $1 million per person. A marital deduction trust should be considered. Bobbie and Donald may want to consider splitting their joint assets and putting one-half of the assets into a trust for Bobbie and the other half into a trust for Donald. Some couples do not like this approach however because they see everything as theirs together. Spendthrift provisions will be necessary because of Todds spending habits. A spendthrift clause is usually drafted into trusts as a matter of form however. Bobbie and Donald still need to deal with minor children with education needs and they want to provide some measure of assistance for the grandchildren as well. Since they are going to be grandparents for the first time, a provision in the trust can provide for a small amount to be given to the grandchildren immediately in trust or a larger portion upon their death. The clause would probably state that it was for tuition and other expenditures for the grandchilds education at a two or four year college or university or technical school. They can also consider a 529 education account for each grandchild which has the added benefit of giving them some income tax shelter in the year of the gift. The purpose of this exercise is to get the student to think about what the trust might say. It is not always possible to cover all of the clients needs in one trust. Richard Oshins of Oshins & Associates, LLC in Las Vegas, NV, recently said at a seminar this author went to that these are called pipe dream trusts because the client want to save taxes, provide use and enjoyment of the assets for themselves, give them managerial control and retention of the right to decide who gets the property at death and gives them protection from creditors. This scenario is based on a treatise called Drafting California Irrevocable Trusts, John R. Cohan, Editor. Unfortunately it is true. Most estate planning attorneys would recommend other courses of action, perhaps charitable trusts or ILITs. Clients often do not want to spend the money and they loathe giving up control of the assets. Nonetheless, you should allow your students to examine all the possibilities and as long as they give a respectable and feasible explanation for use of the vehicle, then it is not wrong. 2. Review the following case on the modification of irrevocable trusts. Summarize the case. Do you think the decision is fair? Why or why not? Boys and Girls Club of Petaluma v.Walsh, 169 Cal.App.4th 1049 (2008): This case hinges on one statute which the court set out in its very first paragraph of the opinion, Subject to one exception, Probate Code section 15403, subdivision (a)1 gives the probate court the authority to modify or terminate an irrevocable trust if all beneficiaries . . . consent[.] The exception to this general rule is found in subdivision (b), which provides that even if all beneficiaries consent, a court cannot modify or terminate a trust where the continuance of the trust is necessary to carry out a material purpose of the trust unless the court, in its discretion, determines that the reason for doing so under the circumstances outweighs the interest in accomplishing a material purpose of the trust. ( 15403, subd. (b).) Laurence Moore created a trust in 1993 and in the trust he designated five beneficiaries: The Salvation Army, Guide Dogs for the Blind, Hospice of Petaluma, Boys and Girls Club of Petaluma, and Face to Face of Sonoma County. The trust gave the trustees broad discretion to to determine the relative amounts or percentages given to these beneficiaries of the trust, including the power to . . . make [a] distribution to one or more of them to the exclusion of others; and (2) the discretion to name additional beneficiaries and distribute trust assets to them. Before he died in 2003, Moore named James J. Walsh and Michael E. Wood as successor trustees. After Moores death the successor trustees fought over the identity of the beneficiaries to the trust. Over the trustees objection, the probate court modified the Trust in 2007 pursuant to section 15403. In ordering the modification without first deciding the trustees petition to ascertain beneficiaries, the probate court gave effect to a settlement agreement reached by the beneficiaries listed in the Trust and a group of other charitable organizations referenced in a hand-written document Moore prepared after the execution of his Trust, and dated four days after his last amendment. The successor trustees appealed this decision. The appellate court had determined that it was to answer two issues: whether all the beneficiaries of the trust consented to the modification (yes) whether the discretion conferred upon the trustees constituted a material purpose which would prevent a court from modifying the trust (no) Shortly after Moores death, his niece, Marsha J. Moore, claimed an interest in trust assets. During the litigation with Marsha, the trustees found several documents in Moores files, including a handwritten letter from Moore to his then attorney, Robert J. Kwasneski. The letter, dated September 10, 1995, stated, Enclosed is [a] copy of the disbursement schedule we discussed. There will be changes, of course, as time passes, but I will rest easier with this in place. The letter attached a document entitled, Schedule For Cash Disbursements to be made Annually as Provided For in the . . . Trust Following the Death of Its Grantor (Disbursement Schedule). The Disbursement Schedule listed 18 organizations and designated the distributions that each organization would receive annually. The trustees settled the litigation with Marsha in February 2006 and the trust received approximately $4.6 million. Trustees then focused on ascertaining beneficiaries and distributing the trust. In April 2006, they filed a petition to ascertain beneficiaries. They stated that they wish[ed] to be clear whether the Disbursement Schedule amended the Trust; they explained that they sought guidance to determine the beneficiaries of the Trust. The five original beneficiaries: the Salvation Army, Guide Dogs for the Blind, Hospice of Petaluma, Boys and Girls Club of Petaluma, and Face to Face of Sonoma County, did not agree. They stated that the disbursement schedule did not amend the trust and that the trustees should have been compelled to distribute the trust assets to them and only them. In September 2007, the five beneficiaries filed a petition to modify the trust stating that the court had the authority to modify the trust pursuant to section 15403, subdivision (a), because all twenty beneficiaries of the Trust agree to the proposed modifications. The California Attorney General filed a statement of No Position. The trustees opposed the modification urging the court to deny the petition because all the beneficiaries of the Trust have not consented indeed, they have not yet even been identified. . . . On December 3, 2007, the court entered an order in favor of the beneficiaries to modify the trust and dismissing the petition to ascertain beneficiaries and the distribution petition. The trustees appealed. In April 2008, and after the trustees appealed, the California AG Consent to Modification of Trust with the court. The Attorney General stated that it represents the People of the State of California, the ultimate beneficiaries of charity and that on behalf of the ultimate beneficiaries of charity, [it] does hereby CONSENT to the modification of the trust consistent with the Courts December 3, 2007 Order. Who are all beneficiaries . . . of the trust? A beneficiary is a person to whom a donative transfer of property is made or that persons successor in interest. . . ., including a person who has any present or future interest, vested or contingent. ( 24, subd. (c).) In the context of a charitable trust, section 24 defines a beneficiary as any person entitled to enforce the trust. ( 24, subd. (d).) Applying section 24, we conclude the five beneficiaries named in the trust instrument The Salvation Army, Guide Dogs for the Blind, Hospice of Petaluma, Boys and Girls Club of Petaluma, and Face to Face of Sonoma County are beneficiaries who have a present or future interest, vested or contingent in the Trust. The court concluded that the five beneficiaries named in the trust instrument were beneficiaries with a present or future interest, vested or contingent in the trust and that even if their interest was merely a future or contingent interest they were entitled to enforce the trust regardless of whether the trustees ascertained other beneficiaries. The probate court determined that there was no material purpose of the [T]rust which would necessitate its continuance beyond the distributions to those beneficiaries. The trustees contended that the court could not modify the trust as to do so impaired a material purpose of the trust their broad discretion to identify beneficiaries and to distribute the trust property to those beneficiaries. The court stated that Moore died in April 2003. Over five years have passed since his death, and not a penny of his estate has been dedicated to charitable purposes or distributed to charitable organizations. It further stated, The probate court simply concluded that the time had finally come to honor Moores intent and distribute his estate to charity and that the probate court properly exercised its discretion. Chapter Ten The Personal Representative The personal representative is probably the least thought of person in the estate planning process but is often the person with the biggest headache. I have often told people that it is a thankless job that no person should ever campaign for. The purpose of this chapter is to explain who the personal representative is and what he does. The student should come away from the chapter understanding that the personal representative should never be an afterthought but is an integral part of the estate planning process. Chapter Objectives: At the end of this chapter, the student should understand: The function of the personal representative The different types of personal representatives The personal representatives duties and obligations The concept of posting a bond Why and how a personal representative is removed The personal representatives liability Key Terms: Personal Representative: the person who settles the testators property, including collecting and distributing the property and paying debts. Also called the executor. Discharge: After the estate has been administered and the personal representative has performed all necessary duties, the personal representative petitions for discharge. Discharge releases the personal representative from all liability pertaining to the administration of the estate as long as those matters have been fully and fairly disclosed to all involved parties and to the clerk or court. Letters of Administration: the formal authority for the personal representative or administrator to represent the decedents estate in all matters. Administrator pendente lite: Appointed when there is a will contest, and when the court hearing the contest believes that the personal representative should not handle the administration of the estate during the pendency of the suit. While the suit is pending, the administrator pendente lite will serve as a temporary administrator. His or her sole function is to preserve the estates assets during the pendency of the lawsuit. Surety bond: the written promise by the personal representative that he or she will faithfully perform his or her duties. This promise is secured by an amount of money set by the clerk or court appointing the personal representative. The bond is usually an insurance policy insuring that if the personal representative breaches his or her duties in any way (but most times is for theft or squandering the assets), the policy will pay for the damages. Removal: The court may remove, or dismiss, the personal representative when it is in the best interest of the estate. Mismanagement of the estate, breach of fiduciary duties, and violation of a court order are all grounds for removal. Administrator cum testamento annexo: usually abbreviated administrator c.t.a. it means administrator with will annexed. When the executor(s) named in the will either predeceased the testator or fail to qualify, the person chosen to administer the estate. Executrix: Personal representative. Female Form. The person who settles the testators property, including collecting and distributing the property and paying debts. Surcharge: If the personal representative fails to properly administer the decedents estate, he or she may be liable to the beneficiaries or heirs for his or her mistakes. A surcharge is a remedy that may be assessed and is imposed against the personal representative to restore the estates losses as a result of the personal representatives failure to act appropriately. Testamentary Letters: the formal authority for the personal representative to represent the decedents estate in all matters. Review Questions: What basic requirements must a person fulfill before she or he can be installed as a personal representative? The personal representative must be an adult person (or corporate entity empowered to act as a corporate executor) and of sound mind. The executor may not have been convicted of a crime. In some states, the personal representative must be a resident of the state in which the probate is occurring. Explain why a personal representative may be required to post a bond. The bond is a promise to faithfully perform the duties of the personal representative. It is insurance against the breach of those duties. What are five duties of the personal representative? All personal representatives must act in good faith and are empowered to: Collect the decedent s assets and preserve them. Pay any debts, taxes and estate administration Distribute the assets in accordance with the will or by intestate succession. More specifically, they may: % Locate Will and if the original cannot be found, have a safe deposit opened to find it. Hire an attorney to assist with the probate. % Notify post office to forward mail to the personal representative. % Open an estate bank account and notify all possible interested parties, including beneficiaries, heirs and creditors, as well as the decedent s business associates, banks, investment advisors, accountants, lawyers and others, of the appointment. % Search for assets of decedent, which entails going through all of the decedent s records and belongings, and opening and inventorying the decedent s safe deposit box, if any. % Sell the decedent s real estate. Real estate must be secured and locks are usually changed to insure that anxious heirs do not help themselves to assets that don t belong to them. Sometimes the personal representative will have to manage leasehold property that belonged to the decedent as well. % Obtain copies of all of decedent s records including bank statements, brokerage statements, cancelled checks and income tax returns. % Establish values for all stocks and bonds, and all other assets as of decedent s date of death. The personal representative will usually enlist financial advisors and appraisers for this task. The personal representative will also have to determine how to collect the assets from each source, and deposit all the assets in the estate bank account. % If the decedent had a business, the personal representative will have to determine which of the business s assets belong to the decedent upon his or her death. These assets will have to be valued and collected as well. If the decedent was a sole proprietor, the personal representative will have the task of either winding up the business or selling it off to another, and depositing all the proceeds therefrom into the estate bank account. % Collect all assets that were still due and owing to the decedent or the estate, and are held by others (such as retirement and life insurance accounts, which while they are not probate assets, often fall to the personal representative to obtain for the heirs or beneficiaries). % Notify Social Security Administration and Veterans Administration of death, and obtain any death benefits as well as refund payments made after the date of death (if the decedent s check was deposited electronically, SSA will automatically electronically draft any funds paid after the decedent s death). % Pay all lawful debts of the decedent and the estate, and sell assets as may be necessary to pay all such debts and expenses of the estate. % Manage all of the estate s assets and comply with the prudent investor rules in doing so. The personal representative must always act in a fiduciary capacity. The personal representative must always keep a detailed account of all funds taken in and paid out of the estate. These details will be needed for the estate accountings. % Prepare and file all applicable tax returns, including the decedent s last income tax returns (state and federal), income tax returns of the estate and estate tax returns, if required, and pay any taxes due. The personal representative may hire an accountant to prepare the documents on his or her behalf. % Prepare all inventories and accountings required to be filed during the pendency of the estate. % Make distributions of estate assets to the beneficiaries as required, and make a final distribution of the estate assets when authorized to do so. When may a personal representative be removed? A court may remove a personal representative when it is in the best interest of the estate. Usual causes are mismanagement of the estate assets, breach of fiduciary duties and violation of a court order. If the personal representative is incapable of performing her duties or becomes insane or otherwise incapacitated, the court may remove her from her duties. Explain different types of personal representatives. Named in the will self-explanatory Administrator (intestate) appointed when the person dies without a will Successor personal representative (named in will) appointed when the originally named person does not or cannot perform Administrator cum testamento annexo (administrator c.t.a.) appointed when none of the named representatives in a will are living or can perform Special administrator -- appointed in emergency situations Administrator pendente lite appointed when there is a will contest Administrator ad litem appointed for lawsuits other than a will contest 6. What is the concept of surcharge? If the personal representative fails to properly administer the decedents estate, he or she may be liable to the beneficiaries or heirs for his or her mistakes. A surcharge is a remedy that may be assessed and is imposed against the personal representative to restore the estates losses as a result of the personal representatives failure to act appropriately. Projects: 1. Look up your state statutes. What is your states label (title) for the person authorized to administer an estate? 2. Look up your state statutes. Which statute enables the person authorized to administer an estate as personal representative (or executor) to act? Which statute enables an administrator to act? 3. Read Case 10.2 below. Briefly explain the case and the courts determination. Fall v. Miller Decedent died with a will on November 6, 1980 and bequeathed stock to Fall. The estate was in excess of $80,000 and debts were less than $25,000 but Miller filed a petition with the court asking to sell the stock to pay debts. In March 1981, Miller sold the stock for $33,476.29. Both parties agreed that the stock was a specific legacy and would have priority over general and residuary gifts. Miller argued that Fall was entitled to receive his distribution in kind and was not entitled to any of the profit. Miller had no right to sell the stock and breached her duty by doing so. Miller cited no relevant authority to support her acts. Since Miller held Falls stock in a fiduciary capacity and wrongly sold it, neither she nor anyone else claiming through her are permitted to retain the profits of the sale. Fall is entitled to his stock and all the profits made by Miller in the wrongful sale. Chapter Eleven Estate Administration This chapter is an overview of the probate process. It is always necessary to explain that the process may change from state to state and that for that matter, variations may occur from county to county. The most important point to make to students is that probate is a process. In some states, this process is a long affair (like in Florida and New York), while in others, probate is usually quite uncomplicated (like in Virginia and West Virginia) and can often be accomplished without an attorney. As stated in the book, probate has three phases: Location of the will Probate of the estate Administration of the estate The goal of this chapter is to guide the student in the general process and terminology as well as the process for the local jurisdiction. The instructor may want to obtain a probate instruction packet from the probate clerk and distribute copies to the students, if available. If possible, petitions, inventories and other necessary documents and forms should be distributed to the students as handouts. Another thing that is very important for students to understand is that having a will does not avoid probate. This is a common fallacy that I have encountered year after year in practice. Many people believe that once they execute a will, the family can distribute property immediately upon death. Of course, we know that many people do just that. But the will is the blueprint used by the process we call probate for the distribution of the deceaseds assets. Course Objectives: At the end of this chapter, the student should understand: How a small estate is settled (and if the local jurisdiction differentiates between small and large estates) Formal probate procedure for the local jurisdiction The concept of ancillary jurisdiction (and if time permits, the process for the local jurisdiction) Key Terms: Estate administration: During this phase of probate the personal representative collects the decedents property and money owed and pays all of the decedents lawful debts. Taxes due to or owed by the estate will be paid. Finally, the remaining property will be distributed to the appropriate beneficiaries or heirs, according to the terms of the will or if the decedent was intestate, according to descent and distribution. Guardianship of minors: If the decedent leaves minor children and the childrens other natural parent is absent, a guardian appointed to care for the children and their property. Ancillary administration: probate administration for property (usually real property) located outside the decedents domicile. Testamentary letters: Letters of administration, the authority given to the personal representative by the probate court to administer the estate. Accounting: a report of all transactions made by the personal representative during the administration of the estate. Formal administration: When the value of the decedents estate exceeds the statutory maximum for an informal probate administration, the estate is handled through a routine formal administration. Inventory: a detailed list of the decedents property including the value of each item. Summary administration: Small estate settlement, occurs when the estates value does not exceed a small sum as set by state statute. Not all jurisdictions have summary or informal probate. Abatement: The ability of the personal representative to liquidateassets to pay for a decedents debts. The order of sale of assets is determined by state statute. Review Questions: What is probate? Probate is a process that facilitates the distribution of a deceaseds property to heirs and beneficiaries. What consequences might there be if a wills custodian fails to turn the will over to the probate court after the decedents death? The potential beneficiaries (those who believe they may be beneficiaries) can ask the court to compel its production. In some states, willful withholding of the will can be met with criminal charges. What is the purpose of a self-proof affidavit? The affidavit negates the necessity of witnesses to testify in open court or sign an affidavit or oath when the will is offered for probate. Once in my practice, we probated a 35 year old will without an affidavit, which was common in the 1960s. It took an additional 4 months to get the will admitted to probate because of the difficulty in finding the witnesses. Witnesses can be deceased or disabled. In states that require testimony in open court, it can be costly. We found our witness in Illinois for a Florida probate. Florida allows the witness to sign an affidavit. However, if it had been a West Virginia or Virginia probate, the witness would likely be required to testify in person. What is an inventory? An inventory is a detailed list of the decedents property and its value. When would a personal representative have to institute an ancillary jurisdiction proceeding? If the decedent owned property in a jurisdiction other than her domicile, the personal representative would have to begin ancillary probate. The instructor may want to use this time to discuss a very good use for trusts at this juncture as trusts would avoid the need for ancillary probate if the property from the other jurisdiction were placed in the trust. What are testamentary letters? Testamentary letters are the authority granted by the probate court to the personal representative to administer the decedents estate. 7. What is a summary administration? Small estate settlement, occurs when the estates value does not exceed a small sum as set by state statute. Not all jurisdictions have summary or informal probate. 8. What is an EIN? Employer identification number. A tax identification number from the Internal Revenue Service. 9. What steps might have to be undertaken to find the will of a decedent? See information beginning on page 290 scour the decedents home or office open safe deposit box see if its in a court registry put a notice in newspapers contact local attorneys 10. What expenses and debts of an estate may be paid by the personal representative? Lawful and just debts and expenses. Were they legal and owed by the decedent at the time of death? Also any estate and income taxes. 11. What steps are required to prove a lost will? Present: % a copy of the will % proof of the will s execution and validity, by either witnesses who will authenticate that the copy is a true and correct copy of the lost or destroyed will, often the lawyer who drafted the will and a member of her staff. The evidence of the witnesses have to show that, it is more likely than not, that the will was lost or destroyed (preponderance of the evidence). The witnesses also have to testify as to the contents of the will. % A  self-proving affidavit at the end of the will is helpful. Projects: 1. Draft a memo for clients which explains the probate process. If discussed in your class, include specific tasks that are performed in your jurisdiction. The purpose of this project is to get the student to think about the probate process. Use a memorandum form that you are comfortable with. It is for clients and does not have to be done as a memorandum of law. 2. Obtain copies of the relevant probate court forms for your state and review them. 3. Review the following case regarding ancillary administration. What were the findings of the Supreme Court of Wisconsin regarding the decedents domicile? In re: Estate of Tressing The Wisconsin probate (county) court determined that Tressing was domiciled in Riviera Beach, Florida at the time of his death. The appeal was to determine if the courts decision was against the preponderance of the evidence. Tressings widow, Esther, filed a petition for intestate administration with a copy of a will and codicil attached and for the will and codicil to be admitted if found. She also asked to be named personal representative. Oak Park Trust and Savings Bank field an objection to issuance of letters and petitioned for ancillary letters to be issued to it. Esther alleged that Tressing was domiciled in Wisconsin at the time of his death. The court found for the bank, naming it ancillary personal representative determining that Tressing was a Florida domiciliary at the time of his death. The court listed 14 reasons why Tressing could be found a Florida resident at the time of his death. The court also noted Esthers arguments for Wisconsin residency. The court stated that where two homes are owned, intention and physical acts determine domicile. Chapter Twelve Tax Considerations in Estate Administration In 2001, President George W. Bush signed the Economic Growth and Tax Relief Reconciliation Act of 2001 (EGTRRA). This law made much of prior estate planning techniques for tax savings obsolete for smaller estates, although now that 2010 is here, we can see the full impact of the law. As of this date, we in the estate planning and taxation communities still do not know if the Congress will permit the law to sunset or not. If it sunsets, the law reverts back to the 2001 estate tax rates. The law sunsets due to the Byrd Rule ( HYPERLINK "http://www.rules.house.gov/archives/byrd_rule.htm" http://www.rules.house.gov/archives/byrd_rule.htm). Does this make estate and tax planning for practitioners difficult? You bet! For years it was especially difficult to impress upon clients with small and moderate estates that they still needed estate planning. As of this date, we are trying to get clients to see that they really should plan for 2011 and not fixate on 2010 rates. In addition, tax savings are not the only consideration for planning, as well you know, and clients should be made aware of those considerations. There are two separate exemptions. One is for gift tax, which is a $1,000,000 lifetime exemption. It is currently capped at that level. The other is the estate tax exemption, which is a bit more complicated as mentioned above. It should be noted that according to the IRS website ( HYPERLINK "http://www.irs.gov" www.irs.gov) most gifts are not subject to the gift tax and most estates are not subject to the estate tax. (Only about 3% of all estates are subject to the estate tax). If you decide to use a Form 706 in your lecture, I suggest that you download the newest form (or any IRS form) from  HYPERLINK http://www.irs.gov www.irs.gov. We included the newest form from the IRS at the time of publication but these forms are usually updated annually. Course Objectives: At the end of this chapter, the student will understand: the fiduciarys duties concerning the decedents taxes the decedents final income tax return the estates federal income tax return how the decedents estate is valued a few post-mortem estate planning techniques Key Terms: Post-mortem estate planning: Post-mortem or after death estate planning is various techniques which are used to lessen the consequences that occur when there is no planning or poor planning. Poor planning is usually the result of minimal estate planning, i.e., simple wills or everything held jointly with right of survivorship, when in fact, more rigorous planning should have been done because either the estate or the beneficiaries need to save taxes. Postmortem estate planning is therefore often referred to as post-mortem tax planning. EIN: Employer identification number. A tax identification number from the Internal Revenue Service. Final income tax return: The last income tax return of the decedent is stamped final. Estate tax return: Form 706. The primary return for federal estate taxation and may be the most important tax form for a paralegal to master if he or she intends to work in the estate planning field. Conservation easement: contracts which permanently restrict the future use and development of land. Alternate valuation: Permits valuation of the decedents property six months after death. Fair market value: FMV is the price that a buyer would be willingly to pay if the seller was not under pressure to sell, and both parties were aware of all relevant information concerning the sale. Annuity: Annuities are contracts between a person and an insurance company. The person makes a lump-sum payment or series of payments, and in return the insurance company agrees to make periodic payments to the person either immediately or at some date in the future. Exclusion amount: Exempts a certain amount of gifts from gift tax or a certain amount of a decedents estate from estate taxation. Review Questions: What kinds of gifts are subject to federal gift tax? From the IRS website: The general rule is that any gift is a taxable gift. However, there are many exceptions to this rule. Generally, the following gifts are not taxable gifts. Gifts that are not more than the annual exclusion for the calendar year. Tuition or medical expenses you pay for someone (the educational and medical exclusions). Gifts to your spouse. Gifts to a political organization for its use. Gifts to qualified charities (a deduction is available for these amounts). In 2009, the annual exclusion per donor to each donee was $13,000. 2010 rates were not published at the time of this publication. Note that the gift tax law will not automatically be repealed at the end of 2010. What is the purpose of a generation-skipping tax? The generation-skipping transfer tax was enacted to prevent grantors from passing property by gift or devise to those beneficiaries two or more generations removed (called skip persons) to avoid a tax. This tax is in addition to a gift tax and is steep. The provisions of the GST are subject to repeal at the end of 2010. Year GSTT Maximum Rate 2007-2009 45% 2010 repeal 2011 55% What is qualified terminable interest property? Property given to a surviving spouse that qualifies as a marital deduction. It is an election made on the estate tax return. If taken, it defers the estate tax on those items passed to the surviving spouse until the surviving spouse dies. 4. What is the difference between an estate and an inheritance tax? An inheritance tax is one that is paid by the beneficiaries who are inheriting the property. An estate tax is paid by the estate based upon the amount of assets in the estate. In states with inheritance taxes, the inheritance tax would be in addition to the estate tax. Define decedents gross estate. All of the property owned by the decedent at death as well as the value of and interest the decedent may have in property. What is U.S. Treasury Form 706? This is the estate tax return form that will be filed with the Internal Revenue Service within 9 months of a decedents death if an estate tax is due. Define fair market value. Fair market value is the price that a buyer would willingly pay if the seller was not under pressure to sell and both parties were aware of all relevant information concerning the sale. 8. What is the alternate valuation method? Permits valuation of the decedent s property six months after death. 9. Why do people create conservation easements? Contracts which permanently restrict the future use and development of land. They are created, among other reasons, to % Retain or protect the land for the public and economically benefit the natural, scenic, or open space value of the land % Protect wildlife % Ensure that land remains available for agricultural, forest, recreational or open-space use % Preserve the land s historical, architectural, archeological or cultural use. An owner of real property that creates such an easement gives up some of his or her ownership rights in the property, whereby the owner is restricted ever after from developing the land or changing its use, pursuant to the terms of the agreement. Certain tax benefits are created, however. 10. Which schedules relate to a. funeral and administrative expenses? Schedule J and b. powers of appointment? Schedule H c. insurance on the decedents life? Schedule D d. mortgages on the decedents residence? While Schedule A focuses on the real estate, Schedule K is where the mortgage is declared. 11. What is the purpose of the employer identification number and how does the personal representative apply for one? The EIN is used by Internal Revenue as a method of identifying any artificial entity, such as corporations, partnerships, and estates. Form SS-4, Application for Employer Identification Number, an application for a tax identification number for the estate. Projects: 1. Prepare a Form SS-4 for the following: Bobbie Black, died Anytown, Anystate, February 11, 2009.Husband Donald Black, who has qualified as the personal representative under her will on March 12, 2009. They lived at 100 S. Main Street, Anytown, Anystate. The third party designee is your instructor (acting as supervising attorney). 2. Does your state require state income and estate tax returns? Note the statute number(s) for future reference. Chapter Thirteen The Probate Court and Uniform Laws Chapter Objectives: At the end of this chapter, the student should understand: What the probate court is (and who handles probate in the local jurisdiction for example, is it the county court, the district court, or a County Commission) The probate courts function The probate courts jurisdiction The Uniform Probate Code and other Uniform Laws Key Terms: In personam: regarding the persons involved in a case. In rem: regarding property. Venue: the proper forum (usually the city or county) in which a case should be filed. Domicile: In the context of probate, the legal residence of the decedent at the time of death, however domicile is simply a persons legal residence. Review Questions: For what purpose was the Uniform Probate Code, as well as other Uniform Laws, drafted? They promote the standardization of laws in the United States. What is in rem jurisdiction? It is jurisdiction over the property of a decedent (or in civil court, over a plaintiff or defendant). Define domicile. Domicile is the legal residence of the decedent at the time of death. Why do federal courts lack jurisdiction over probate matters? The federal courts lack jurisdiction because federal jurisdiction is limited to those areas as stated in the U.S. Constitution. Wills, as are most areas concerning the family, are reserved to the states. What is the job of the probate clerk or registrar? The clerk is responsible for filing and maintaining all documents relating to each case being probated. This includes compiling indices to insure that all public documents are available during regular business hours. 6. What is in personam jurisdiction? Jurisdiction over the persons involved in a case. 7. What are examples of evidence of domicile? Domicile may be proved by evidence, such as % the address used to file federal and state income tax returns % driver s license address % voter registration % motor vehicle registration % passport registration address % ownership or lease of real property % bank accounts 8. What is venue? The proper forum (usually the city or county) in which a case should be filed. Projects: 1. Determine the name and location of the probate court in your county. Is the location different from that of the regular civil courts in your county? 2. Determine where probate documents are filed. Is this location different from where regular civil documents are filed? 3. Review the case located at  HYPERLINK "http://www.denverprobatecourt.org/cases/pdf/05PR1191Murphy.pdf" http://www.denverprobatecourt.org/cases/pdf/05PR1191Murphy.pdf Why did the court dismiss the suit? Explain. Dismissed for lack of subject matter jurisdiction. The Court recognized that the Petitioner already sought relief in district court where it was also dismissed for lack of subject matter jurisdiction and recognized that she was therefore without a forum so permitted an appeal as a matter of right. It stated, Neither the state constitution nor Title 13 give a probate court jurisdiction to hear partition actions, nor for that matter, other non-probate statutory actions. The law that applies to the partition action and the facts that will determine the outcome of the partition action have nothing to do with the estate, its administration, or with probate law. Where the issue before the court involves fixing title to property held in joint tenancy with right of survivorship, it is impossible for the property to be fixed in the estate. The underlying partition action can in no way be construed as an asserted right in any of the property of the estate. Thus, a partition action must be brought before a court of general jurisdiction, not a probate court. Test Item File Chapter One True or False 1. A guardian is a person who is appointed to manage the affairs of the decedents probate estate. (F) 2. The guardian of the property is responsible for a minor person's property until the child reaches the age of majority or is legally emancipated. (T) 3. A trust is an informal agreement in which a person called a trustee transfers legal title of a property to a settlor. (F) 4. A testamentary trust is a trust which is drafted as part of the testator's will and only becomes effective upon the testator's death. (T) 5. A personal representative or executor is the person who administers the deceased's estate and carries out the terms of the will. (T) 6. Few people consider the ability to determine who will receive their property upon their death to be the paramount reason for executing a will. (F) 7. Once the settlor transfers legal title of property to a trustee, the trustee will then manage the property for beneficiaries. (T) 8. Without a will that specifically states who will care for minor children, the local child welfare agency will unilaterally make these decisions. (F) 9. A testamentary trust may be established without a will. (F) 10. Incorporating funeral arrangements into a will is often futile because the will is often not found until after the decedent's funeral and burial. (T) 11. Trust beneficiaries are hold the legal title to the trust property. (F) 12. The older a person was, the more likely he or she was to have executed the documents necessary for end-of-life. (T) 13. The wealthier a person is the more likely it is that he or she has executed a will. (F) Multiple Choice 1. What percentage of people in the United States do not have a will (approximate)? a. 33% b. 25% c. 95% *d. 60% 2. What is a will? a. a legal document directing medical practitioners to take specific actions on behalf of a patient? b. a legal document that is effective while one is alive, directing the activities of beneficiary *c. a written declaration of a person's intent to distribute property after death d. a non-binding, private document that makes the deceaseds wishes known to his or her family 3. Most people don't have a will because of: a. their belief that it is too costly (this is also a good choice and the instructor may want to consider it correct) *b. procrastination and fear of one's own mortality c. their dislike of attorneys d. their belief that it is unnecessary (this is a very good second choice and the instructor may want to consider it correct) 4. A will is ambulatory because: a. it cannot be changed or revoked. b. it can only be changed if a person is near death and traveling in an ambulance. c. it can be moved from state to state or home to home when the testator moves his or her residence. *d. a person may change or revoke it at any time before death. 5. A beneficiary is: a. the person who writes a will *b. the person that receives property under a will or the holder of the equitable title under a trust c. the person that holds another's property for a testator d. the person that manages the deceased's estate 6. To execute a will means to: a. revoke it *b. sign it c. physically destroy it d. develop it with your attorney 7. If a person dies intestate, it means: a. her or she died without having executed a living trust. *b. he or she died without having executed a will or the will was found to be invalid. c. that no medical directives were executed. d. he or she died of a gastrointestinal disease. 8. The laws of intestate succession will determine: a. the decedent's organ transplant wishes b. the distribution of property from a living trust *c. how and to whom all the property the decedent possessed will be distributed d. the appointment of guardians 9. One's estate upon death may be taxed at the following levels of government: a. federal b. county c. state *d. both A and C 10. An apportionment clause drafted into a will can save an estate a considerable amount of money because: a. it stops the state from determining how death taxes owed will be paid. b. it has the capacity to shelter money from the Internal Revenue Service. c. within the will, the decedent can determine how and from what source any death taxes owed would be paid. *d. both a and c Essay 1. How does a will help to facilitate the orderly succession of wealth? A method of transferring property to family and friends that clearly indicates a decedents intent provides for how taxes are paid, if any are due, on the state and federal level and by which beneficiaries 2. What happens when a person dies without a will? The person has died intestate. This means that the state code or statutes determine how the decedents estate will be distributed. This may not be how the decedent would have intended and may disinherit the people that the decedent most cared for. 3. How does a will help to deal with the issue of death taxes? Estates are often subject to taxation in the form of state and federal estate taxes, and in some states, inheritance taxes. A will, through an apportionment clause, establishes how and from what source any estate taxes (often called death taxes by politicians) owed would be paid. The apportionment clause allocates the tax burden of the beneficiaries in a will. 4. Discuss the benefits of a will as it pertains to appointment of guardians for minors. The guardian is the person or persons appointed to care for and manage the minor person, the minors property, or both person and property. The guardian of the person is responsible for the care and custody of the minor person. The guardian of the property is responsible for a minors property until the child reaches the age of majority or is otherwise legally emancipated. While a minors parents are always the natural guardians of the person, they are not automatically the natural guardians of the property. Without a will a court will have to select a guardian based on the best interest of the child. This is usually a blood relative even if that person is not whom the now deceased parent would have wanted. In a worst-case-scenario, if nobody steps forward to take the children, they could become wards of the state further complicating matters. This is especially a problem when there are no surviving blood relatives or when the potential guardians cannot take more than one child without hardship. The children may be split up if a family willing to take all the decedents minor children cannot be found. A court will have to appoint a special guardian to handle their financial affairs, depleting funds available for their direct care. 5. Do you have a will? If yes, describe the reasons why you thought it was important to have one. If no, describe why you have not done so and if your reasons are similar to those described by the author. Chapter Two True or False 1. Personal property is all property that is not classified as real property. (T) 2. Personal property may be subclassified as either tangible personal property or intangible personal property. (T) 3 Dishes and china, cars, computers, and royalties are all examples of tangible personal property. (F) (Royalties are intangible) 4 Chose in action is a legal term for an item of personal property that is intangible. It is a personal right in which the owner does not possess the property but has a right to recover it in a lawsuit. (T) 5 Property that is owned severally is owned by several individuals. (F) 6. Joint tenancy presumes that each owner has an identical right to possess the property. (T) 7. The right of survivorship requires the joint tenant(s), upon the death of another joint tenant, to present his or her claim to the decedent's ownership rights, in a court of law. (F) 8. Tenancy by the Entirety is a form of jointly owned property that only exists between husband and wife. (T) 9. A fee simple estate is the smallest estate a person can hold. (F) (it is the largest) 10. Real property is any type of property that is immovable, fixed, or permanent. (T) 11. An example of a fixture is a refrigerator. (F) 12. When a joint tenancy is created, a tenancy in common is automatically created. (F) 13. All states have tenancy by the entirety. (F) Multiple Choice 1. Real property includes all of the following except: a. vacant land *b. automobiles c. condominiums d. barns 2. Example(s) of fixtures are: a. trees and flowers b. sinks c. pictures *d. a and b only 3. A life estate is: a. a home that is willed to a beneficiary for the remainder of his or her natural life b. a legal term used to describe one's domicile at the time of death *c. the right of a person, called the life tenant, to live on the property until the death of the life in being d. also known as estate de la chaim in some southern regions of the United States 4. Life estate pur autre vie refers to: *a. property held for the life of someone other than the tenant b. property held for the life of the tenant c. property held in perpetuum by the executor of a will d. lack of legal standing in life estate disputes 5. A reversion, as it pertains to life estates, is also known as a: a. revocation order *b. reversionary interest c. suspension of the will d. reversal of the rights specific to the pur autre vie 6. All of the following are true of probate assets EXCEPT: a. all forms of property in a descents estate that require probate court proceedings b. property that is conveyed by will, or is being distributed by descent and distribution statutes *c. they do not require any court proceedings d. court orders are necessary to properly pass title in the probate assets from the decedent's estate to the beneficiaries or heirs 7. The following are common to non-probate assets EXCEPT: a. they do not require any court proceedings to pass title from the descendants estate to the beneficiaries or heirs b. they are not distributed according to the decedent's will *c. it is necessary to gain a court order to pass title for all non-probate assets d. both a and b 8. Pay-on-death (POD) accounts are also known as: a. Keough accounts *b. Totten Trust c. Roth accounts d. living trusts 9. The following are characteristic(s) of living trusts, also known as inter vivos trusts: a. They become effective during the testator's lifetime. b. They are not part of a decedent's probate estate. c. Any assets that are mode part of the trust become non-probate assets. *d. all of the above 10. The following is characteristic of a tenancy for years: a. The time that the tenant will hold the property is specifically designated. b. The tenant always must take a long-term lease from the remainderman. c. The person has actual ownership of the property for the designated period of time. *d. both a and c 11. The following best exemplifies the characteristics of a joint tenancy: a. Time and title b. Title, possession and interest c. Interest only *d. Time, possession, interest and title 12. Community property is permitted in all but which of the following? a. Texas *b. Wyoming c. California d. Idaho Essay 1. Discuss the concept of joint ownership and its subcatagories: joint tenancy, tenancy in common, tenancy by the entirety, and community property. How do they effect the distribution of the decedent's property? Joint ownership refers to multiple parties owning an interest in one property whether of real property or personal property. The interests may be equal or disparate depending upon the form of joint ownership. Joint tenancy, if it is right of survivorship, is a non-probate asset so it is transferred as a matter of law and is not subject to the probate of a decedents estate. In some circumstances, property therefore transfers to the other joint owner and the decedents will beneficiaries or other heirs may not be happy about the disposition (for example: when the parent owns a bank account with one child and not the others). Nonetheless, they can do nothing about it unless they can prove some type of fraud in the form of transfer while the decedent was incapable etc or that the joint ownership was merely for the convenience of one of the parties. Joint tenants own the same interest in property. Tenancy in common means that all the title holders own their share jointly but not with survivorship rights and the decedents portion transfers either by intestacy to heirs or by will to beneficiaries. Tenants in common may not own the same interest and may acquire their interests at different times. In a tenancy by the entirety, the property passes automatically to the decedents spouse as this is form of title is specific to husbands and wives. In most instances, this is the desirable outcome but in second families, and especially when the home is the only or largest asset, children from prior marriages/relationships may be upset. There is no recourse however. This form of property ownership is not subject to the claims of creditors. Community property laws vary from state to state (in those that have community property), however, the one thing to remember is that a community asset is owned by the husband and by the wife. Therefore the decedents spouse does not automatically own the decedents portion of the property upon the decedents death, as with tenancy by the entirety. With marriages in which all the children are from that marriage this is often not an issue. However with second or third marriages, it is vitally important in community property states to insure that each spouse make provision for the other spouse so that a surviving spouse does not find him or herself owing half of his/her house with the decedents children from prior marriages/relationships. 2. The fee simple estate is not subject to restrictions, entitling the owner(s) to all the rights and privileges associated with the property. Discuss all of the characteristics of a fee simple estate and their significance. Fee simple = largest estate that can be held by a property owner. Subject to the governments right of eminent domain, the estate may not be taken away from the owner or his or her heirs or assigns without consent. While this is total ownership, more than one person may hold a fee interest in the property. In cases such as this, the joint owners are tenants in common. Unless otherwise stated, all conveyances are presumed to create a fee simple estate. A fee simple estate is fully transferrable during the life of the owner. A fee simple estate may be transferred by will. A fee simple is subject to the claims of creditors. This rule applies both before and after the death of the fee simple owner. If the fee simple is not transferred by will, the fee simple will pass through intestacy to the owners heirs and is subject to the rights of a surviving spouse. 3. What percentage of people in the U.S. currently live in a community property state? (20%) 4. In recent years, the goal of many people has been probate avoidance. What are some of the reasons for that? Various methodologies may be used to avoid probate. There are two main benefits of this: The property passes to beneficiaries much more quickly; and The cost of probate, which can be quite high, is greatly reduced. Clients must be counseled, however, that it is not always possible to avoid probate totally. Chapter Three True or False 1. A decedent's property may be distributed to classes of beneficiaries either per stirpes or per capita. (T) 2. Anti-lapse statutes prevent a gift (in a will or trust) from lapsing by substituting the beneficiaries issue for the deceased beneficiary. (T) 3. Ademption applies if the property subject to the specific devise was moved. (F) 4. Any specific devise that is not part of the testator's estate at the time of his death is said to adeem by extinction. (T) 5. The term abatement refers to the need of a personal representative to liquidate property to cover a descendants debt. (T) 6. A specific sum of money that comes from a non-specific source is known as a demonstrative legacy. (F) 7. General Legacies do not specify a source from which the funds must come. (T) 8. Descendants are those relatives who follow the decedant, commonly called issue or offspring. (T) 9. Felonious Slayer statutes refer to the homicide of the decedent by a non-beneficiary. (F) 10. When the a beneficiary predeceases a decedent, the decedent's property is then devised as mandated either by the provisions in the decedent's will or by the laws of succession. (T) 11. Bequests are gifts of real property while devises are gifts of personal property. (F) Multiple Choice 1. The concept of testacy refers to: a. when a person dies and has a living trust in place *b. when a person dies and has a valid will in place c. when a person dies and has an invalid will in place d. when a person testifies during a will challenge 2. Which of the following are examples of dispositions a decedent may intend? a. bequests b. legacies c. devises *d. all of the above 3. Specific legacies are also known as: a. specific dispositions b. enduring legacies *c. specific bequests d. none of the above 4. The concept of elective share refers to: a. the appropriate liquidation of the decedent's stock portfolio b. disinheriting a sibling c. the liquidation of a decedent's corporate assets *d. none of the above 5. The term escheats refers to: *a. the passing of property to the state when there is no surviving spouse or any ascertainable kin b. the passing of property to specific kin c. the non-passage of property due to a will challenge d. eminent domain 6. Pretermitted Children and Pretermitted Spouses are not mentioned in a decedent's will. This is because: a. the descendant intended them to be disinherited. *b. the decedent died before writing a new will to include them. c. it is thought that pretermitted disease hastened the decedent's death. d. all of the above 7. Most modern statutes consider adopted children as blood relatives. Therefore: *a. adopted children are precluded from any inheritance of their natural (biological) parents. b. adopted children may inherit from adoptive parents as if a natural child. c. both a and b d. none of the above 8. When one is related by affinity, it refers to: a. blood relationships *b. being related to the decedent by marriage c. adoptive relationships d. codependent relationships 9. Example(s) of lineal relations include all of the following EXCEPT: a. ascendants b. descendants c. offspring *d. collaterals 10. Collateral relations are those that, while related by blood to the decedent, are: a. not entitled to any portion of the decedent's estate b. lineal relations as well as collateral relations *c. not directly ascending or descending d. ascending but not descending 11. If Sams will leaves $5,000 to be paid from his money market account at Second Street Bank in Hometown, Homestate, to his son, Jack, the gift is an example of a: *a. Demonstrative bequest b. Devise c. General legacy d. Residuary disposition Essay 1. What is the difference between abatement and ademption? Abatement means handed down from an ancestor. In estate planning, abatement refers to a reduction in the sums or gifts to a beneficiary to pay the taxes and debts of the estate. Ademption (extinction) is what happens when property left to a beneficiary, is disposed of before the testators death. If the property is not part of the testators estate at the time of his or her death is said to adeem by extinction. 2. What is the difference between per stirpes and per capita distributions? Give a specific example of each. Per stirpes = by the roots, while per capita = by the head Per stirpes: John has two children. At the time of Johns death, one child has died but leaves two children surviving (Johns grandchildren) Johns property would be given one half to the surving child and each to his grandchildren, his grandchildren receiving his deceased childs share equally. Per stirpes: Johns second child has also died before John. That child only had one child at the time of his death. John therefore has 3 grandchildren. Upon Johns death, two of the grandchidren would receive each of Johns estate and the other grandchildren would receive of Johns estate. Per capita: Same example as above: All 3 grandchilren would receive 1/3 of Johns estate. where he had registered to vote 3. Define escheat. When a person dies without a surviving spouse, children, parents, siblings, or any other ascertainable kin, that persons estate will default to the state in which the person was domiciled at the time of death. Chapter Four True or False 1. In all states, a will must be signed or marked by the testator to be valid. (F) 2. Witnesses are required to prove that the document being executed as a will is genuine. (F) [holographic wills do not require witnesses] 3. Witnessing consists of two parts: attesting and subscribing. (T) 4. A witness does not need to be competent when a will is executed. (F) 5. A self-proving will solves the problem of witness unavailability due to death or inability to find them. (T) 6. Executing a codicil is one method of changing the terms of a will. (T) 7. Incorporation by reference references the will within the codicil. (T) 8. Dependent relative revocation (DRR) is a doctrine that gives legal validity to the testator's old, revoked will when a new will is found to be invalid. (T) 9. Mutual wills are joint documents that contain separate provisions and often include an agreement that either testator can change his or her will upon the death of the other. (F) 10. A will contest is a lawsuit that challenges the validity of a will. (T) Multiple Choice 1. The following statement(s) are true about wills: a. Their origins can be traced to the 1200s. b. They are rooted in French common law. c. They are rooted in the English feudal system. *d. both a and c 2. The Statute of Wills refers to: a. a law that allowed people to distribute personal property by written will *b. a law enacted which allowed landowners to distribute real property by written will c. a legal precedent dealing with the absolute power of kings to distribute real property d. a statute granting Roman senators the right to distribute real property 3. Since the ability to execute a will is still considered a privilege granted by the government, all the factors are _____________ in nature. a. democratic b. regressive *c. statutory d. conflictual 4. As it pertains to a will, the __________, __________, and ___________ used are all indications of intent. *a. form, language, words b. attorney, paralegal, will parchment c. format, brevity, colloquialisms d. none of the above 5. Testamentary capacity is the: a. legal ability to become an executor b. legal ability to develop a trust *c. legal ability of a person to create a will d. all of the above 6. The following are factor(s) of testamentary capacity EXCEPT: a. criminal history b. bankruptcy history c. gender *d. none of the above 7. The concept of sound mind is most closely associated with: a. audiophiles b. entertainment law c. statutory capacity *d. testamentary capacity 8. The person contesting a will has the burden of proving that the testator lacked the ______________ to execute a valid will. a. appropriate verbal skills b. necessary school achievement scores *c. requisite mental capacity d. all of the above 9. A nuncupative will is allowed in a few states. This refers to: a. a will that is drafted by one's house of worship *b. an oral will c. a will that bequeaths nothing to family members, only to charities d. none of the above 10. A will that is completely handwritten is: *a. called a holographic will b. called a dysgraphic will c. not permitted in any state d. none of the above Essay 1. What is incorporation by reference? When the will is properly referenced by the codicil, the codicil has the effect of republishing the will. Specifically mentioning or referencing the will in the codicil is called incorporation by reference. 2. What occurs when a testator decides to cross out and hand write changes to his or her will directly on the original document? In most instances, the effect of cross-out marks and additions is the revocation of those provisions. In extreme circumstances, the entire document is invalidated. 3. Examples of revoking a will by physical act are: Burning Tearing canceling, usually by writing canceled across the front of each page obliterating, such as shredding otherwise destroying 4. What is the best way to revoke a will and what will happen if the testator makes a new will but it is not possible to determine if the prior will was revoked. The best way to revoke a will is to write a new will. Most wills expressly revoke the prior will by declaring that any prior wills and codicils are revoked. Failure to put such a clause in the new will may have the effect of making the new will a codicil of the old one Chapter Five True or False 1. The clause immediately after the residuary clause is usually the clause in which the personal representative is appointed. (T) [It should be noted that some practitioners will put this information in an earlier clause. Neither way is incorrect.] 2. If the testator has minor children, a clause appointing a guardian for them has to be included in the will. (F) [Although not having one in the will is not very smart.] 3. The testimonium clause is the one that is immediately after the testator's signature. (T) 4. The attestation clause comes immediately after the witnesses' signature. (F) 5. All wills, with the exception of holographic and nuncupative wills, require that the testator's signature be witnessed. (T) 6. The paralegal's duties regarding a will's execution are dependent upon his or her abilities. (F) 7. If the lawyer has a vault, it is appropriate for him or her to store wills in it. (T) 8. An alternative to having the lawyer retain the document is to give it to the personal representative for safekeeping. (T) 9. The will may be deposited in the client's safe deposit box. (T) 10. In all states, the will can be filed with the clerk of the court. (F) [Not all states or counties have repositories.] Multiple Choice 1. Assets include all of the following EXCEPTt: a. real property b. personal property c. real and personal property owned jointly *d. outstanding mortgages 2. A power of appointment is created when: *a. a donor confers the authority upon the donee to select and nominate who will receive property or its income either by will or in a trust b. a donee confers the authority upon the donor to select and nominate who will receive property or its income either by will or in a trust c. a donor appoints a committee to select and nominate who will receive property or its income either by will or in a trust d. none of the above 3. Liabilities include: a. stocks and bonds *b. credit card debt c. interests in a business d. annuities 4. Incorrect beliefs about estate planning often stem from which of the following? a. the paralegal b. Susie Orman books *c. the media, including infomercials, magazine articles, and business sections of newspapers d. non-board certified estate-planning attorneys 5. The face value of life insurance: a. escapes the decedent's taxable estate b. is considered a liability *c. does not escape the decedent's taxable estate d. none of the above 6. The initial client conference is substantive to an estate plan because: a. it is designed to elicit all relevant information to develop the most appropriate estate plan. b. it has educational value for clients who believe they only need a simple will, but require more complex planning. c. it is important for the attorney to determine the extent of family relationships. *d. all of the above 7. If the client offers information suggesting that he is having a new will made: *a. a copy of the old will should be obtained from the client. b. the old will is automatically null and void. c. both a and b d. none of the above 8. The opening clause in a will is called the: a. overture clause *b. exordium clause c. introductory clause d. oygavalt clause 9. The apportionment clause lets the personal representative and the probate court know: a. how assets are to be divided *b. how debts and other charges to the estate are to be paid c. both a and b d. none of the above 10. Dispositive provisions refer to: a. non-specific, non-demonstrative, and non-residuary dispositions b. a section of the will that allows the testator to give his property to non-beneficiaries c. both a and b *d. none of the above Essay 1. What is a power of appointment? A power of appointment is created when a donor confers the authority upon another, the donee, to select and nominate who will receive property or its income either by will or in a trust. In some circumstances, the donee is given the authority to select himself or herself as a beneficiary of the power. When the donee is able to select himself or herself, the property over which he or she has been given the power of appointment may be included in his or her estate. 2. What is the exordium clause in a will? The exordium clause is the opening clause of a will. Chapter Six True or False 1. An anatomical gift is the donation of all or part of a human body upon death. (T) 2. A will can be used as a vehicle for an anatomical gift. (F) 3. Americans overwhelmingly support laws allowing patients to make decisions about whether they should be kept alive with artificial means. (T) 4. An anatomical gift, provided by signed document, is referred to as a Red Cross gift card. (F) 5. An example of a health care surrogate or proxy with a conflict of interest would be the health care administrator of the facility at which the declarant is being treated. (T) 6. In general, do not resuscitate orders may only be executed by a patient who is terminally ill. (T) 7. All states have the same requirements for a living will because it is set forth in federal statute. (F) 8. In order of priority, the first person who can make an anatomical gift on the descendants behalf is the surviving spouse. (T) (unless the health care proxy or surrogate or agent is the authorized person) 9. As it applies to health care surrogates, the surrogate may act prior to the declarant's incompetency. (F) 10. Living wills only take effect after the declarant is deceased. (F) 11. Advance directives are witnessed written documents or oral statements containing instructions concerning a persons health. (T) Multiple Choice 1. The following cases are related to the history of the right to die EXCEPT: a. Karen Ann Quinlan b. Cruzan v. Director, Missouri Health Department c. Anderson v. St. Francis-St. George Hospital, Inc. *d. Tarasoff v. Regents of University of California 2. A living will, specifically, is a declaration that directs: a. the beneficiaries to stop life support of an ill person b. the executor to supercede all medical decisions of the ill person's treating physicians *c. the kind of medical care a person wants in the event that person suffers from a terminal condition d. all of the above 3. A life prolonging procedure is usually defined as any: a. life enhancing medical procedure that is approved of by the personal representative *b. treatment, procedure, or intervention which uses mechanical or artificial means to restore, sustain, or replace a bodily function, without which the individual's life would cease c. life restorative actions approved by the local medical examiner d. none of the above 4. A terminal condition is caused by which of the following? a. injury only b. disease only *c. injury, disease, or illness d. any action the prematurely ends the life of an individual 5. A do not resuscitate order is an example of a(n): *a. advanced directive b. living trust c. state criminal statute d. federal administrative law statute 6. The declarant names a health care surrogate in the event that: a. her children require a guardian ad litem *b. she is unable to give consent for medical decisions c. the health care ex-parte order is not valid d. all of the above 7. The health care surrogate will be able to do which of the following? a. review medical records b. apply for Medicare or Medicaid c. consult with health care providers *d. all of the above 8. What is the major difference between a health care proxy and a health care surrogate? a. The health care proxy can vote with the medical team on whether or not to resuscitate. *b. The health care proxy is not necessarily named by the declarant, but is authorized by state law to make health care decisions for an individual. c. There is no difference in any of the states concerning them. d. both b and c 9. A power of attorney involves two individuals acting in separate roles. They are called: a. defendant and plaintiff b. capacitor and incapacitor *c. principal and attorney in fact d. counselor and client 10. The durable power of attorney includes language that will accomplish which of the following? *a. survive the principal's incapacity b. allow the power to become effective only upon the principal's incapacity [this is only true if the power of attorney is a springing power; a is therefore a better answer] c. both a and b d. none of the above 11. A persistent vegetative state includes a. the persons absence of voluntary action b. the persons inability to communicate or interact with his or her environment c. the person has cognitive behavior *d. both a and b Essay 1. Under what conditions are living wills used? A living will is a declaration that directs the kind of medical care a person wants in the event that person suffers from a terminal condition or is in a persistent vegetative state. 2. What differentiates a general power of attorney from a durable power of attorney? Because agency law states that an agent may only act as if he/she were the principal, in most instances a power of attorney would no longer be valid if the principal were no longer able to act due to incapacity. Durable powers of attorney, as creatures of statute, specifically permit the agent to act in spite of the principals incapacity. 3. What is a life-prolonging procedure? A life-prolonging procedure is usually defined as any treatment, procedure, or intervention that uses mechanical or artificial means to restore, sustain, or replace a bodily function without which the individuals life would cease (such as breathing). The definition also applies to a patient with a terminal condition if the procedure would only serve to prolong the process of dying. It does not include the administration of medication or procedures that serve to provide comfort or care, or alleviate the individuals pain Chapter Seven True or False The Defense of Marriage Act was signed by President George W. Bush in 2001. (F) A couple married under a civil union law in Vermont is still married when they move to a state that doesnt have a similar law, like Virginia. (F) According to Dr. Spitko, it is not important goal of any intestacy scheme to further the donative intent of the intestate property owner. (F) Current studies seem to indicate that young couples still think of cohabitation as a prelude to marriage. (F) U.S. census data suggests that 2.5 million grandparents are responsible for their grandchildrens basic needs. (T) A parent can create a power of attorney which gives the grandparents the authority to make medical decisions for the grandchildren. (T) The doctrine of equitable adoption, as devised by courts of equity, recognizes the a grandchild as an heir of the grandparent(s) in very limited circumstances. (T) It is estimated that about one-half of the children born in the U.S. will live with a stepparent before they reach majority. (F) Stepchildren have the right of inheritance when a stepparent dies if they were raised by the stepparent. (F) Grandchildren may not inherit from their grandparents and a will clause leaving them a gift is invalid. (F) Multiple Choice The ALI defines a domestic partnership as two persons of the same or opposite sex: a. who are married to each other b. who live together as a couple c. who share a primary residence *d. both b and c 2. If a grandparent dies without executing a will, intestacy laws will distribute everything to the _____________ and not the ___________. a. government; grandchild *b. parent; grandchild c. grandparents siblings; children d. government: children 3. The stepparent is considered a de facto parent of a stepchild when a. takes on parental obligations b. supports the child c. takes the child to all his or her soccer games *d. all of the above [I have included all of the above because this is included in parental obligations and being fully engaged in the childs life] 4. What is the Full Faith and Credit Clause? a. Part of the Declaration of Independence b. Part of the Emancipation Proclamation *c. Part of the United States Constitution d. None of the above 5. Under the Uniform Transfer to Minors Act a. Property is given to the minor outright b. Property is given to the minor in care of a custodian c. Property is given to the minor when he or she reaches majority age d. None of the above *e. both b and c 6. Post-mortem conception is a. When a child is conceived and then the parent dies before the child is born b. When a child is conceived with sperm or egg from an anonymous donor *c. When a child is conceived with sperm or egg from the deceased spouse of the parent d. Illegal 7. A domestic partnership is a. Available in all states b. Illegal according to federal law *c. permitted in only some jurisdictions d. a relationship between married individuals 8. Sperm banks were created to a. permit women to find a donor for a child without a sexual encounter b. allow college age men to earn extra cash *c. protect children of astronauts from mutations caused by space radiation d. build a genetics database 9. The Defense of Marriage Act a. defines marriage in the state government system as a legal union exclusively between one man and one woman. b. defines marriage in the federal government system as a legal union exclusively between one man and one woman. c. prohibits states from denying recognition of same-sex marriages that are legal in another state. d. permits states to deny recognition of same-sex marriages that are legal in another state. *e. b and d f. b and c 10. States that permit same-sex marriage as of June 2009 are: *a. Connecticut b. New York c. Virginia d. Texas Essay Why have critics said that civil union is difficult to define? While everyone knows what a marriage is from state to state and jurisdiction to jurisdiction, civil unions and their related domestic partnerships are creatures of statute and as such, their definitions change depending upon the reading of the law in a particular jurisdiction. What is a domestic partnership registry? A domestic partnership is a legal or personal relationship between two individuals who live together and share a common domestic life but are not legally married or bound by a civil union. If a parent parent can create a power of attorney which gives the grandparents the authority to make medical decisions for the grandchildren why is this sometimes not a viable option? The parent may not be of sound mind (drug addiction, alcoholism or mental illness) The parent may be neglectful to begin with and not make the authorization The parent may be absent or deceased and not be available to make the authorization Chapter Eight True or False 1. Trusts may be testamentary or inter vivos. (T) 2. Two types of inter vivos trusts are pourover and non-pourover. (F) 3. A pourover will is created when a provision in the will states that the testator leaves the residuary of his estate to the trustee of a living trust. (T) 4. One valid reason for a trust to be terminated is that the beneficiaries agree that the trust's purpose does not require the continuation of the trust. (T) 5. Trusts should indicate when they will terminate. (T) 6. Upon a trustor's death, the trust may be changed to accommodate the needs of the beneficiaries. (F) [unless there is a court-order] 7. Revocable trusts are a popular choice for estate planning because they are highly flexible and can be changed at any time during the trustor's lifetime. (T) 8. The document creating an inter vivos trust may also be called a declaration of trust. (T) 9. Implied trusts are sometimes called voluntary trusts. (F) 10. Unlike wills, the trustor does not need to meet the requirements of sound mind to develop a trust. (F) Multiple Choice 1. Trust property is also called: a. res b. corpus c. principal *d. all of the above 2. What is the main difference between legal title and equitable title? a. Legal title refers to real property only while equitable title can is associated with real or personal property. *b. Legal title is the actual ownership of the property while equitable title is the right of the beneficiaries to profit or benefit from the property. c. There is no substantive difference between the two; different states use the terms interchangeably. d. all of the above 3. All of the following are required elements for a valid trust EXCEPT: a. trust purpose b. a trustee *c. an advanced medical directive d. beneficiaries 4. The trustor, also called the settlor, is the person who owns the property initially and creates a trust as a method of: *a. holding and distributing property b. creating a trusting relationship with the beneficiaries c. disinheriting a wayward child d. none of the above 5. A bailment refers to: a. the percentage of a trust necessary to pay legal fees b. the percentage of a trust necessary to pay the settlor *c. delivery of personal property to someone for a specific purpose but without transferring title to that person d. none of the above 6. The beneficiary is the party that holds the equitable title to the trust property and derives the benefit and enjoyment of the property. Essentially this means: *a. that the beneficiaries of a trust are entitled to receive all the trust's income and profits b. that holding the equitable title to the trust property always indicates that a trust is valid c. that anyone is looking to bequeath real property should have a trust d. all of the above 7. A beneficiary is also known as: a. sidesmen b. cest la vie c. benerth *d. cestui que trust 8. Express trusts must: a. be written b. be oral *c. clearly state the purpose for which the trust is being formed d. be completed in a specific time frame that is determined by the settlor 9. Implied trusts are created as by operation of law. This is rooted in the belief that if a trust were not lawfully created to address the situation, a. the government would not receive any inheritance tax. *b. someone would be unjustly enriched. c. both a and b d. none of the above 10. If the court imposes a resulting trust on a property, it is creating: a. an express trust in which trust property is held for the benefit of the persons who paid for the property b. a bailment *c. an implied trust in which trust property is held for the benefit of the persons who paid for the property d. both b and c 11. A trustor may create a trust because: a. the trustor wants to protect the beneficiaries from creditors b. the trustor wants someone else to manage the property for him c. the trustee needs tax savings *d. a and b Essay 1. Discuss the concept of sound mind of the trustor. Similar to the concept of sound mind of a testator of a will and if the trust is testamentary, the trustor must have the requisite mental capacity or the entire will, including the testamentary trust provisions, will be invalid. Revocable and irrevocable living trusts are contracts so the trustor must have contractual capacity. 2. What is the difference between an express and an implied trust? Express trusts are those that are deliberately created by a trustor. They may be either written or oral and must clearly state the purpose for which the trust is being formed. An express trust will fail for lack of a trust purpose. Implied trusts, sometimes called an involuntary trusts, are those that are created by operation of law, meaning they are created through the application of established legal principles. Their creation is rooted in the idea that someone would be unjustly enriched unless the law imposed a trust on the situation. 3. What are the elements required for a valid trust? a trustor, a trustee, trust property, beneficiary(ies) and a trust purpose 4. What are some of the fundamental duties of a trustee? ATrustee shall administer the trust in good faith and according to its terms and the law. A Trustee shall exercise the standard of care, skill, and caution generally exercised by compensated trustees with respect to comparable estates in the same geographic area. A Trustee who has special skills or expertise, or is selected as a Trustee in reliance upon the Trustees representation that the Trustee has special skills or expertise, has a duty to use those special skills or expertise. A Trustee shall act solely in the interest of the beneficiaries of its estate, not in the interest of the Trustee personally. ATrustee shall make a reasonable effort to resolve any conflicts (including conflicts as to favorable or adverse tax consequences) between or among the Trustee and those persons who are beneficially interested in its estate by mutual agreement. ATrustee shall make a reasonable effort to verify relevant facts. A Trustee shall keep all current beneficiaries a trust who have attained the age of twenty-five years reasonably informed concerning the administration of the trust and material facts necessary for the beneficiaries to protect their interests. A Trustee may rely on the records and other representations of a Predecessor Fiduciary (meaning a predecessor Trustee under this instrument or a personal representative or trustee of any estate or trust from which distributions may be made to the Trustee), and need not request an accounting from or contest any accounting provided by a Predecessor Fiduciary. Chapter Nine True and False 1. An A-B trust is also called a credit shelter trust. (T) 2. A bypass trust requires the trustor to create two trusts. (T) 3. A QTIP trust is a tax provision that allows a trustor to create a trust giving a life interest of all the trust income to a surviving spousethe remaining trust property passing to someone else after the surviving spouse's death. (T) 4. In a life insurance trust, after the trustor creates a revocable trust, he names his trust as the named insurance beneficiary on a life insurance policy, with a beneficiary as the insured. (F) 5. Charitable trusts truly do not benefit charitable organizations, but are designed to benefit individuals. (F) 6. The difference between a charitable remainder annuity trust and a charitable remainder unitrust is that the fair market value of the trust property percentage is not fixed for the life of the beneficiary. (T) 7. Charitable lead trusts are another example of revocable trusts. (F) 8. In a charitable lead trust, the grantor donates cash or some other income-producing asset to a revocable trust. (F) 9. The cy pres doctrine allows a court to find a charity with either the same or similar to give the charitable trust income and principal. This occurs when the original charity identified by the grantor no longer exists. (T) 10. Trustors goals are most often general, as trusts are poor instruments to address specific goals. (F) Multiple Choice 1. A spendthrift trust: a. will protect the trust's assets from the hands of all creditors b. includes a provision that restricts the trust assets so that they do not become the beneficiary's until he actually receives the income or portion of the principal c. prevents the beneficiary from selling or otherwise giving away his potential interest in the trust's assets *d. all of the above 2. A sprinkling trust or spray trust: a. is also known as a discretionary trust b. gives the trustee the discretion to sprinkle and spray the income and/or principal from a trust as the trustee sees fit *c. both a and b d. none of the above 3. All of the following are advantages of a sprinkling trust EXCEPT: a. it allows the trustee the ability to distribute the trust assets to beneficiaries viewed as most needy and deserving. b. it releases the trustor from the obligation of making the allocation decision herself. c. income can be distributed to those beneficiaries in lower tax brackets, saving trust assets from income tax. *d. all of the above are advantages 4. Which of the following is a disadvantage of a sprinkling trust? a. Trusts such as these occasionally give rise to lawsuits by beneficiaries who claim the trustee has shown favoritism toward other beneficiaries. *b. The trustee may use his considerable power to withhold trust assets from beneficiaries. c. both a and b d. none of the above 5. The marital deduction refers to: a. the decreasing number of married couples in the United States b. a tax deduction commonly allowed on state or municipal income tax reporting *c. a deduction that Internal Revenue Service allows legally married couples d. a defunct part of the federal tax code since the marital deduction is no longer permitted 6. Charitable trusts are also known as: a. individualized trusts b. indigent trusts *c. public trusts d. wayward trusts 7. Charitable trusts may be made for all of the following purposes EXCEPT: a. religious *b. individual c. literary d. educational 8. The trustor of a charitable trust must do which of the following? a. Intend to create a public trust with a charitable purpose specified in the trust agreement. b. Identify individual(s) who ultimately benefit from the trust; they must be ascertainable. *c. both a and b d. none of the above 9. When a trustor creates a charitable remainder trust, he intends to: a. retain the income for his lifetime for himself or a beneficiary b. distribute the principal to a charity upon his or his beneficiary's death c. leave assets only to individuals with backgrounds in planned giving *d. both a and b 10. All of the following are true of charitable remainder annuity trusts EXCEPT: *a. The trust principal is spent during the trustor's lifetime; the remainder goes to planned giving organizations. b. A fixed amount of income totaling not less than five percent of the net fair market value of the trust property is given to the beneficiary. c. The fixed amount is designated when the trust is created and cannot be changed, regardless of the needs of beneficiaries. d. If the income should become insufficient to pay the beneficiaries, the difference will be paid from he principal. Essay 1. What is the purpose of a spendthrift trust? A spendthrift trust includes a provision that protects the trust principal and unpaid income from creditors and from a beneficiarys own foolishness. The provision itself restricts the trust assets as much as is possible by law, in such a way that they do not become the beneficiarys until he or she actually receives the income or portion of the principal. Since the assets are not the beneficiarys until distributed to the beneficiary, the beneficiarys creditors cannot claim a right in them. 2. What is a sprinkling or spray trust? Sprinkling trusts, also called spray trusts or discretionary trusts, give total discretion to the trustee. The trustee is permitted to pay all of the trust income, and sometimes trust principal, to one or a few beneficiaries who need the money the most, withholding income from those the trustee believes do not need the income. 3. What is a Lady Bird Deed? A Lady Bird Deed is an enhanced life estate deed is a deed in which the holder of the life estate also retains the right to transfer the property, by sale or gift, without obtaining the consent of the owner of the remainder interest.Named after a presumed deed made by President Eisenhower for the benefit of his wife, Mamie Lady Bird Eisenhower. 4. What is a pet trust? Upon death a deceased person may not leave assets directly to a pet. However, a trust in which an amount is left to a living person, essentially in trust, for the benefit of the care of the pet. 39 states and the District of Columbia recognize pet trusts. Chapter Ten True or False 1. If the court appoints an administrator, the document given to him is called Letters of Administration. (T) 2. The personal representative will take an oath stating that she will faithfully fulfill her fiduciary duties. (T) 3. The bundle of obligations the personal representative has is called fiduciary duties. (T) 4. One of the duties of the personal representative is to find beneficiaries. (T) 5. Most states do not require bond of the personal representative. (F) 6. A lawsuit may never be brought for losses occurring due to a breach by the personal representative, based on the bond. (F) 7. A personal representative must fulfill his obligations until either removed or discharged by the probate court. (T) 8. Prior to completing her fiduciary duties, a personal representative may only be discharged if she dies. (F) 9. If a personal representative acts reasonably and in good faith, he will not be held personally liable for an estate's decrease in value or loss of an asset due to an unforeseen circumstance. (T) 10. In states with a bond provision for personal representatives, this requirement may be waived if the testator put a clause in the will excusing it. (T) Multiple Choice 1. A personal representative, in some states, is also referred to as: a. the executor b. the executrix *c. both a and b d. none of the above 2. The function of the personal representative is to: a. choose the beneficiary or beneficiaries for the testator b. collect the testator's property c. distribute the testator's property to the proper beneficiaries *d. both b and c 3. The personal representative: a. if not a corporate entity, must be a minor or adult of sound mind *b. if not a corporate entity, must be an adult of sound mind c. if not a corporate entity, must have an intelligence quotient between the 33rd and 66th percentile d. can have a criminal conviction 4. Most states waive the residency requirement of personal representatives if the individual is: a. a surviving spouse b. the decedents adult child c. a friend *d. either a or b 5. When a decedent dies without a will, he or she is: a. indigent b. zeitgeist *c. intestate d. SOL, the legal term specifying very limited choices 6. If the court must appoint someone to carry out the duties of a personal representative, this person is known as a(n): *a. administrator b. schnurer c. administratrix d. both a or c 7. Choosing an alternate, or successor personal representative is mandatory because: a. the law does not provide for replacing the personal representative once she is identified. b. all state administrative codes require it. c. most states will nullify a will without identifying this individual. *d. none of the above; alternate or successor personal representatives are not mandatory. 8. When a testator dies and his choice(s) for personal representative predeceased him or fail to qualify, the person is chosen by: *a. the probate court (except in those states that use some form of commissioners court instead) b. the sheriff of the jurisdiction c. the county administrator d. none of the above 9. An administrator pendente lite is appointed when: a. there is a lawsuit other than a will contest *b. there is a will contest c. the breu ad litum process is disturbed d. both a and b 10. Letters Testamentary refer to: a. the informal authority of the magistrate, establishing the personal representative's right to represent the decedents estate in all matters *b. the formal authority of the court, establishing the personal representative's right to represent the decedents estate in all matters c. the descendants personal writings that may support a will contest d. the descendants personal writings that may dispute a will contest Essay 1. What is the function of a personal representative? The function of a personal representative, also called the executor, is to collect the testators property, manage it and pay debts and expenses of the estate during the probate process, and ultimately distribute the property pursuant to the testators will, or if the testator died intestate, to distribute the property pursuant to state statute (wherein the personal representative is usually called the administrator). 2. What are some examples of breaches of fiduciary duty? The paramount duties of the personal representative (or administrator) are to collect the decedents assets and preserve them; pay any debts, taxes, and estate expenses; and then distribute the assets according to the will provisions or intestate succession. The bundle of obligations the personal representative has is called fiduciary duties.These duties require the personal representative to act in good faith solely on behalf of the estate and its beneficiaries. This is a position of trust and loyalty and must be undertaken with proper regard for the position, as well as the obligations that come with the position. The duties of the personal representative include a laundry list of items and failing to do any of those things in a competent manner is a breach, as would be self-dealing or stealing from the estate. %Locate Will and if the original cannot be found, have a safe deposit opened to find it. Hire an attorney to assist with the probate. % Notify post office to forward mail to the personal representative. % Open an estate bank account and notify all possible interested parties, including beneficiaries, heirs and creditors, as well as the decedent s business associates, banks, investment advisors, accountants, lawyers and others, of the appointment. % Search for assets of decedent, which entails going through all of the decedents records and belongings, and opening and inventorying the decedents safe deposit box, if any. The personal representative also often has the responsibility of selling the decedents real estate if there is no surviving spouse living on the premises. Real estate must be secured and locks are usually changed to insure that anxious heirs do not help themselves to assets that dont belong to them. Sometimes the personal representative will have to manage leasehold property that belonged to the decedent as well. % Obtain copies of all of decedent s records including bank statements, brokerage statements, cancelled checks and income tax returns. % Establish values for all stocks and bonds, and all other assets as of decedent s date of death. The personal representative will usually enlist financial advisors and appraisers for this task. The personal representative will also have to determine how to collect the assets from each source, and deposit all the assets in the estate bank account. % If the decedent had a business, the personal representative will have to determine which of the businesss assets belong to the decedent upon his or her death. These assets will have to be valued and collected as well. If the decedent was a sole proprietor, the personal representative will have the task of either winding up the business or selling it off to another, and depositing all the proceeds therefrom into the estate bank account. % Collect all assets that were still due and owing to the decedent or the estate, and are held by others (such as retirement and life insurance accounts, which while they are not probate assets, often fall to the personal representative to obtain for the heirs or beneficiaries). % Notify Social Security Administration and Veterans Administration of death, and obtain any death benefits as well as refund payments made after the date of death (if the decedent s check was deposited electronically, SSA will automatically electronically draft any funds paid after the decedent s death). % Pay all lawful debts of the decedent and the estate, and sell assets as may be necessary to pay all such debts and expenses of the estate. % Manage all of the estate s assets and comply with the prudent investor rules in doing so. The personal representative must always act in a fiduciary capacity. The personal representative must always keep a detailed account of all funds taken in and paid out of the estate. These details will be needed for the estate accountings. % Prepare and file all applicable tax returns, including the decedent s last income tax returns (state and federal), income tax returns of the estate and estate tax returns, if required, and pay any taxes due. The personal representative may hire an accountant to prepare the documents on his or her behalf. % Prepare all inventories and accountings required to be filed during the pendency of the estate. % Make distributions of estate assets to the beneficiaries as required, and make a final distribution of the estate assets when authorized to do so. Chapter Eleven True or False 1. If the attorney concludes that the estate can be probated through informal proceedings, a petition for small estate or summary administration will be filed with the probate court. (T) 2. When the attorney concludes that the estate must be probated through formal administration, a petition is filed and notice of the petition's filing is given to all interested parties. (T) 3. A self proving will requires the personal representative to produce a witness at the time the petition for probate is filed. (F) 4. Notice served upon interested parties may be by any form of mail requiring a signed receipt. (T) 5. When a decedent dies intestate, someone must file a petition for administration. (T) 6. When the decedent is testate, the person who was nominated in the will to be the personal representative files the probate petition. (T) 7. If the decedent left minor children and the children's other natural parent is absent, the court will always refer the case to child protective services for appointment of a shelter parent. (F) 8. When the will cannot be located, the attorney may get permission from the probate court to search the descents home or office. (T) 9. When a person dies, the bank automatically seals the decedent's safe deposit box to prevent pilferage of the contents until rightful ownership can be established. (T) 10. Once the personal representative has been given testamentary letters, she or he must file an inventory of the decedent's estate with the minor children's guardian ad litum. (F) Multiple Choice 1. The process of probate involves which of the following? a. paying debts b. collection of money due c. real and personal property collected and valued *d. all of the above 2. The author discusses three phases of probate. They are: *a. pre-probate phase, probate phase, estate administration b. beneficiary phase, heir phase, post-probate phase c. trust phase, living will phase, post partum d. competency phase, distribution phase, delbino assets phase 3. Before the probate court will entertain any probate proceeding, which of the following is necessary? a. the decedent's will b. the decedent's trust *c. the decedent's death certificate d. none of the above 4. Small estate settlement is also known as: a. informal probate b. summary administration *c. both a and b d. none of the above 5. Which of the following are generally included in a petition for probate or administration? a. name and address of the decedent's funeral home *b. potential beneficiaries' names, addresses, and relationship to decedent c. the court's jurisdiction d. both b and c 6. As it pertains to probate, an interested party is: *a. anyone who would reasonably expect to be affected by the outcome of the probate of the descents estate b. only those individuals who were close to the decedent c. only those mentioned in decedent's will d. only those who were acquainted with the decedent for five years or more 7. Payment of claims on the decedent's estate generally follows an order. An exception is: *a. when the will sets the order b. when attorney fees take precedence c. when credit card debt is excessive d. when funeral expenses are excessive 8. Often, the personal representative must file an accounting with the probate court. This includes: a. a report of all transactions made by the personal representative during the administration of the estate b. all receipts and disbursements, including payment and settlement of debts, expenses, and taxes *c. both a and b d. This statement is false. The personal representative never files an accounting with the probate court 9. Ancillary administration is required when: a. a decedent was domiciled in two jurisdictions and has property located in a third jurisdiction at the time of death b. a decedent was domiciled in a jurisdiction and has personal property located in that jurisdiction at the time of death *c. a decedent was domiciled in one jurisdiction but has property located in another at the time of death d. a decedent's personal property is repossessed 10. If the beneficiaries waive the final accounting, the personal representative will: *a. immediately petition for discharge, usually prompting a swift grant of the order by the probate court b. immediately petition for discharge, usually prompting the probate court to begin an extended review of the accounting c. petition the court to hold a competence hearing for each beneficiary d. none of the above Essay 1. What is small estate settlement? 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Summary administration is more informal and much quicker than typical estate administration. State law controls whether the representative must give the typically required notification to interested parties 2. What is a final accounting? A report of all transactions made by the personal representative during the administration of the estate. It is required to be filed after the estate has been distributed to the beneficiaries, according to the will or the intestacy statute. It can be waived by the beneficiaries. Is equivalent to the petition for discharge, in some jurisdictions. Chapter Twelve True or False 1. The Internal Revenue Code provides for all of the decedent's medical expenses paid from the estate within the year after the decedent's death to be treated as deductions on the tax return. (T) 2. Even if the personal representative fails to file the proper forms in a timely manner with the Internal Revenue Service, he cannot be held personally liable. (F) 3. IRS Publication 559 is a free publication for those involved in winding up a descendants tax liabilities. (T) 4. A form that must be filed with the Internal Revenue Service, the SS-4, provides the descendants estate with an identification number that is used on all correspondence with the IRS. (T) 5. If a decedent is due a tax refund, Form 1310 must be filed by the personal representative or designee. (T) 6. Life insurance proceeds cannot pass directly to the beneficiary(ies) without probate. (F) 7. Form 706 includes schedules relating to the payment of estate taxes. (T) 8. If the decedent's estate is open for an appreciable period of time, the personal representative must file a U.S. Fiduciary Income Tax Return (IRS Form 1041). (T) 9. While the estate is open, the beneficiaries have the responsibility of making certain that the estate's assets produce income and do not lose value. (F) 10. Any property left to the surviving spouse does not qualify for the marital deduction. (F) Multiple Choice 1. When the descendant dies, the personal representative may want to notify the Internal Revenue Service, although not required by law, by filing: a. Publication 559 *b. Form 56 c. Form SS-4 d. Form 1040 2. If a person dies in February, 2002, prior to paying their income taxes due for 2001: a. they are generally excused by the IRS. b. the taxes due are automatically subtracted from the estate, by the IRS, prior to probate. *c. that person is still liable for those income taxes. A personal representative, relative, or friend may file on the descendants behalf. d. none of the above 3. The form used to file a decedents last income tax return is: *a. the 1040 b. the 1310 c. both a and b d. None of the above. Income taxes are waived for a decedent. 4. Estate taxes are paid: *a. upon transfer of the decedent's property to the beneficiaries or the heirs at law b. when the probate is closed c. both a and b d. none of the above 5. The alternate valuation method allows the personal representative to: a. value the property twelve months after descendants death b. reduce the tax liability if the estate property's total value has decreased in the six months since death c. value the property six months after decedent's death *d. both b and c 6. The adjusted gross estate refers to: a. the non-taxable estate before deductions *b. the taxable estate after deductions c. the disbursement of unattractive real property d. the decedent's real property that can be moved by trailer hitch 7. Administrative expenses include all of the following EXCEPT: a. legal fees b. court filing fees *c. medical expenses d. accountant's fees 8. Initially, estate taxes must be paid in the following manner: a. The personal representative files IRS Form 1040 within nine months of the decedent's death. b. The personal representative files IRS Form 4768 within nine months of the decedent's death. c. Estate taxes are no longer filed. Congress did away with the estate tax. *d. The personal representative files IRS Form 706 within nine months of the decedent's death. 9. A decedent's state income taxes, if applicable, a. need not be filed. They are excused, as are federal income taxes. *b. must be filed in the form of a final state income tax return if decedent's domiciled state taxes income. c. will be deducted from assets the state acquires from safety deposit box holdings. d. both b and c 10. The following section(s) is (are) included in Form 706: a. Decedent and Executor b. Tax Computation c. General Information *d. all of the above Essay 1. What, if anything, is different about the income tax return of a decedent? Only two things distinguish the filing from a regular income tax return: the return is marked Final Return, and the time period for which income is being reported is generally shorter than one full year since the income tax period ends the date of the decedents death. In all other respects, the Form 1040 is filled out and filed as all other annual income tax returns are. 2. What is the purpose of the alternate valuation method? The alternate valuation method allows the personal representative to value the property six months after death if the value of the property has gone down in the 6 months after the decedents death. When this method is used, the tax liability is reduced if the estate propertys total value has decreased in the six months since death. Chapter Thirteen True or False 1. Courts automatically gain in personam jurisdiction over plaintiffs to lawsuits since they choose the court in which to file. (T) 2. In most cases, a court does not have to obtain jurisdiction over the persons involved in a case as well as in rem jurisdiction. (F) 3. Venue is the proper forum (usually a city or county) in which a case should be filed. (T) 4. The term probate law describes the vast body of law that deals with all matters concerning wills, succession to intestate property, and administration of the estates of decedents. (T) 5. In some states, the clerk's office is called the registry of estate planning. (F) 6. All estate matters fall within the jurisdiction of a probate system whether that is a court or clerk registry. (T) 7. In rem jurisdiction cannot be obtained over a decedents estate unless the decedent was domiciled in within the jurisdiction. (T) 8. A person may have more than one domicile. (F) Multiple Choice 1. All courts must obtain ___________ over the cases before them. *a. jurisdiction b. certiori c. standing d. eminent domain 2. There are two types of jurisdiction: a. original and secondary *b. in rem and in personam c. mandatory and declaratory d. none of the above 3. ____________ refers to the legal residence of the decedent at the time of death. a. Commorancy b. Mi casa *c. Domicile d. Pied-a-terre 4. The ____________ is responsible for filing and maintaining all documents relating to each case being probated in probate court. *a. court clerk or registrar b. judge c. personal representative d. attorney 5. Uniform Laws are laws that were proposed by the: a. probate court. b. Supreme Court of the United States. *c. National Conference of Commissioners on Uniform State Laws. d. historic law firm, Dewey, Cheatham, and Howe. 6. Domicile may be proved by evidence, such as a. drivers license address b. location of second home c. voter registration d. a and b *e. a and c 7. Venue refers to a. Domicile *b. forum in which a case should be filed c. In personam jurisdiction d. b and c Essay 1. How is legal domicile determined? Domicile may be proved by evidence, such as the address used to file federal and state income tax returns drivers license address voter registration motor vehicle registration passport registration address ownership or lease of real property bank accounts 2. What is in personam jurisdiction? In personam jurisdiction refers to the authority a court has over the parties themselves. In most instances, a court must obtain jurisdiction over the persons involved in a matter.     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