nLW ?

C8k WlLLS

3 nLW ?C8k LAW CCvL8nlnC WlLLS Anu LS1A1LS
A LsLaLes owers and 1rusLs Law (L1L)
8 SurrogaLe's CourL rocedure AcL (SCA)
ASSuML ALL LvLn1S CCCu8 ln nLW ?C8k Anu 1PL ALlCA8LL LAW lS 1PL Cu88Ln1 LAW Cl nLW
?C8k unLLSS C1PL8WlSL SLClllLu

l ln1LS1AC? 8uLLS
A uLllnl1lCnS
1 lnLesLaLe When a person dles wlLhouL a Wlll
2 uecedenL A person who dles wlLhouL a Wlll
3 ulsLrlbuLee (someLlmes known as helr or nexL of kln) erson who lnherlLs properLy under lnLesLaLe
successlon
4 lssue (someLlmes known as descendanL) All persons who have descended from a common
ancesLor lncludlng Lhose ln dlrecL llne of lnherlLance wlLh Lhe decedenL (le chlldren
grandchlldren eLc)
3 AdmlnlsLraLor A person (usually a dlsLrlbuLee) appolnLed as a personal represenLaLlve Lo admlnlsLer
Lhe esLaLe of Lhe decedenL
6 AdmlnlsLraLlon roceedlng A proceedlng lnlLlaLed by a dlsLrlbuLee Lo appolnL an admlnlsLraLor and
admlnlsLer Lhe properLy of Lhe decedenL
7 lnLesLaLe roperLy AsseLs held ln Lhe decedenL's name Alone LhaL do noL pass by operaLlon of law
or by Wlll and whlch Lhe admlnlsLraLor admlnlsLers ln accordance wlLh Lhe L1L
8 CperaLlon of Law roperLy LhaL passes auLomaLlcally because of Lhe way Lhe properLy's LlLle ls
held regardless of Lhe exlsLence of a Wlll or lnLesLacy
9 8eslduary 1he balance of Lhe decedenL's esLaLe afLer all clalms Laxes and parLlcular" bequesLs
have been dlsLrlbuLed 1he resL" of Lhe esLaLe
8 ALlCA1lCn Cl ln1LS1AC? 8uLLS
1he L1L conLalns Lhe rules of descenL and dlsLrlbuLlon of properLy (boLh real and personal) ln lnLesLacy
whlch Lyplcally apply when
1 uecedenL lefL no Wlllor dld noL properly execuLe lL
2 1he Wlll does noL make a CompleLe ulsLrlbuLlon of Lhe LsLaLe (Lyplcally because Lhere was poor
drafLlng by Lhe aLLorney) and resulLs ln parLlal lnLesLacy C8
3 A dlsLrlbuLee successfully challenges Lhe Wlll and Lhe Wlll ls denled probaLe
C C8uL8 Cl 8lC8l1? lC8 ACln1MLn1 AS AuMlnlS18A1C8
1 Survlvlng spouse
2 Chlldren
3 Crandchlldren
4 arenL
3 Slbllngs
6 Any oLher dlsLrlbuLee
u ulS18l8u1lCn
1 uLCLuLn1 Su8vlvLu 8? SCuSL Anu nC CPlLu8Ln
8uLL lf Lhe decedenL ls survlved by her spouse buL noL by any chlldren or lssue of chlldren Lhe
survlvlng spouse Lakes 1he Whole LsLaLe
LxAMLL 1 Perman dled lnLesLaLe survlved by hls wlfe Wlnnle hls broLher 8lake and hls
moLher MaLllda Perman never had chlldren AL hls deaLh Perman owned properLy worLh
$300000 WhaL ls Lhe dlsLrlbuLlon?
Wlnnle $300000 8lake $0 MaLllda $0
2 uLCLuLn1 Su8vlvLu 8? SCuSL Anu CPlLu8Ln
8uLL lf Lhe decedenL ls survlved by hls spouse and lssue wheLher of hls currenL marrlage or an
earller marrlage
1he survlvlng spouse Lakes $30k + Z 8eslduary
1he lssue Lake LefLover 8eslduary
unLLSS Lhe esLaLe happens Lo be less Lhan $30000 Lhen LnLlre LsLaLe goes Lo Survlvlng Spouse
LxAMLL 2 Suppose Perman dled lnLesLaLe survlved by hls wlfe Wlnnle and Lwo chlldren by
hls marrlage Lo her Ablgall and 8uffy Perman owned properLy worLh $330000 WhaL ls Lhe
dlsLrlbuLlon? (have Lo spell ouL sLeps for 8ar Lxamlners)
Wlnnle $30k + Z $300k $300k Ablgall and 8uffy $230k/2 $123k each
LxAMLL 2 AMLnuLu Suppose Perman had chlldren by a prlor marrlage all P's chlldren dlvlde
evenly
3 uLCLuLn1 Su8vlvLu 8? CPlLu8Ln CnL?
8uLL lf Lhe decedenL ls survlved by chlldren only (and no chlld has predeceased Lhe decedenL)
lL passes Lo Lhe chlldren ln equal shares
LxAMLL 3 Wlnnle a wldow had Lwo chlldren Ablgall and 8uffy Cn her deaLh she was
survlved by boLh chlldren ulsLrlbuLlon goes all Lo Lhe Chlldren A and 8 Z each
4 uLCLuLn1 Su8vlvLu 8? CPlLu8Ln Anu lSSuL Cl 8LuLCLASLu CPlLu8Ln
8uLL lf Lhe decedenL ls survlved by chlldren and Lhe lssue of predeceased chlldren lL passes Lo
Lhe allve Chlldren and Lhe lssue of Lhe dead chlldren by 8epresenLaLlon (or er CaplLa aL each
generaLlon)
AL? 1PL 8uLL
SLep 1 1he properLy ls dlvlded lnLo as many shares as Lhere are lssue aL Lhe flrsL generaLlonal
level aL whlch Lhere are survlvors
SLep 2 All llvlng lssue aL Lhe flrsL generaLlonal level Lake one share each
SLep 3 1he shares of Lhe deceased lssue aL Lhe flrsL generaLlonal level are comblned and Lhen
dlvlded equally among Lhe Lakers aL Lhe nexL generaLlonal level ln Lhe same way
8uLL Cl 1PuM8 lssue ln Lhe same generaLlon wlll always have equal shares
LxAMLL 4 Crandma CerLrude a wldow had Lhree chlldren Abner 8orak and Cyrus She was
predeceased by 8orak who had Lwo chlldren Clnger and Crace and was also predeceased by
Cyrus who had one chlld Caylord Abner had a son Cary CerLrude was survlved by her son
Abner her daughLerlnlaw lngrld (8orak's wlfe) and her four grandchlldren upon CerLrude's
deaLh whaL ls Lhe dlsLrlbuLlon?
Crandma CerLrude
Abner (1/3) 8oraklngrld Cyrus
Cary Clnger (2/9) Crace (2/9) Caylord (2/9)
SLep 1 1he properLy ls dlvlded lnLo as many shares as Lhere are lssue aL Lhe flrsL generaLlonal
level aL whlch Lhere are survlvors
SLep 2 All llvlng lssue aL Lhe flrsL generaLlonal level Lake one share each
SLep 3 1he shares of deceased lssue aL Lhe flrsL generaLlonal level are comblned and Lhen
dlvlded equally
WhaL share does Cary Lake? 0 because A ls sLlll allve
WhaL share does daughLerlnlaw lngrld Lake? 0 lnlaws don'L earn Lhrough lnLesLacy
LxAMLL 4 AMLnuLu Suppose LhaL 8orak who predeceased Crandma CerLrude had duly
execuLed a Wlll LhaL lefL all my properLy lncludlng any lnLeresL l have ln my moLher's esLaLe Lo
my wlfe lngrld" WhaL share does daughLerlnlaw lngrld Lake? l geLs $0 8 can'L convey Lo l lf 8
predeceases C
3 uLCLuLn1 nC1 Su8vlvLu 8? SCuSL C8 lSSuL
1he dlsLrlbuLlon ls
a All Lo parenLs or survlvlng parenL
b lf noL survlved by parenLs All Lo lssue of parenLs (le slbllngs and lssue of deceased slbllngs)
who Lake per caplLa aL each generaLlon
c lf noL survlved by parenLs or lssue of parenLs
l Z Lo maLernal grandparenLs C8 survlvlng grandparenL C8 (lf nelLher ls llvlng) Lo Lhelr
chlldren and grandchlldren who Lake per caplLa aL each generaLlon Anu
ll Z Lo paLernal grandparenLs C8 survlvlng grandparenL C8 Lo Lhelr chlldren and
grandchlldren who Lake per caplLa aL each generaLlon
d lf noL survlved by grandparenLs or Lhelr chlldren and grandchlldren on one slde All Lo
grandparenLs C8 Lhelr chlldren and grandchlldren on Lhe oLher slde
e lf only survlved by greaL grandchlldren of grandparenLs (le flrsL couslns once removed)
l Z Lo maLernal greaL grandchlldren ln equal shares Anu
ll Z Lo paLernal greaL grandchlldren ln equal shares
f lf noL survlved by greaL grandchlldren on one slde All Lo greaL grandchlldren on Lhe oLher
slde
g lf noL survlved by grandchlldren of grandparenLs lf Lhe nearesL kln are greaL greaL
grandchlldren of grandparenLs C8 lssue of greaL grandparenLs Lhe esLaLe escheaLs Lo
Lhe sLaLe of new ?ork
L L8 S1l8LS" vS L8 CAl1A ulS18l8u1lCn (by represenLaLlon")
1 ln MCS1 S1A1LS (and old law ln n?) 1he dlsLrlbuLlon ls per sLlrpes" under whlch Lhe lssue of a
predeceased chlld Lakes Lhe share LhaL Lhe predeceased chlld would have Laken lf allve (ln
Lxample 4 Abner Lakes hls Z Caylord Lakes Z ln place of Cyrus and Clnger and Crace Lake 1/6
each ln place of 8orak)
2 ln nLW ?C8k 1he defaulL dlsLrlbuLlon ls per caplLa aL each generaLlon
a er caplLa aL each generaLlon wlll apply even lf decedenL dled wlLh a Wlll
LxAMLL 3 ln 2000 Crampa Ceorge (who ls a wldower) execuLed a Wlll LhaL bequeaLhed
$900000 Lo Lhe lssue of my broLher 8roderlck" and Crampa Ceorge's reslduary esLaLe was lefL
Lo hls mlsLress MyrLle When Lhe Wlll was execuLed 8roderlck had Lhree chlldren Archle
8rewsLer and Clyde 8rewsLer dled ln 2003 leavlng Lwo chlldren Caby and CreLchen Clyde dled
ln 2004 leavlng one chlld Clbson Crampa Ceorge dled ln 2009 Pls Wlll was admlLLed Lo
probaLe Who Lakes Lhe $900000 as 8roderlck's lssue"?
8roderlck Crampa Ceorge (and MyrLle)
Archle (1/3) 8rewsLer Clyde
Caby (2/9) CreLchen (2/9) Clbson (2/9)
SLep 1 1he properLy ls dlvlded lnLo as many shares as Lhere are lssue aL Lhe flrsL generaLlonal
level aL whlch Lhere are survlvors
SLep 2 All llvlng lssue aL Lhe flrsL generaLlonal level Lake one share each
SLep 3 1he shares of deceased lssue aL Lhe flrsL generaLlonal level are comblned and Lhen
dlvlded equally
b LxcepLlon A Wlll can overrlde and change Lhe defaulL dlsLrlbuLlon Lo per sLlrpes"
8uLL Cl 1PuM8 er caplLa aL each generaLlon resulLs ln Lhe same dlsLrlbuLlon as per sLlrpes lf
only one person aL Lhe flrsL generaLlonal level dled
8A8 LxAM CuLS1lCn lf Crampa Ceorge's Wlll provlded for dlsLrlbuLlon per sLlrpes"
(remember sLarLlng aL Lo Lhe lssue of 8roderlck")
lf 8rewsLer was Lhe only one who dled Caby and CreLchen geL 1/6
lf Clyde was Lhe only one who dled Clbson geLs 1/3
lf Archle was Lhe only one who dled 8rewsLer and Clyde geL Z each
lf Archle 8rewsLer and Clyde all dled Crandklds geL 1/3 each
n? ls modlfled er SLlrpes [urlsdlcLlon
l lnPL8l1AnCL 8lCP1S Cl CPlLu8Ln
1 AuC1Lu CPlLu8Ln
a AdopLed chlldren and Lhelr lssue have lull lnherlLance 8lghLs from adopLlng famlly
b Chlld adopLed by a new famlly Chlld has no lnherlLance rlghLs from 8lrLh parenLs or 8lrLh
famlly
LxCL1lCn Chlld adopLed by Lhe spouse of a blrLh parenL Chlld and lssue can lnherlL from boLh
AdopLlng parenL and elLher 8lrLh arenL
LxAMLL 6 rlncess ulana dled and rlnce Charles marrled Camllla Assume LhaL
Camllla adopLed Wllllam and Parry Wllllam Parry and Lhelr lssue have lnherlLance
rlghLs from Charles Camllla and famlly of ulana
c Chlld adopLed by a relaLlve (eg an aunL or uncle) lf Lhe adopLed chlld ls relaLed Lo Lhe
decedenL by boLh a blrLh relaLlonshlp and an adopLed relaLlonshlp Lhe chlld lnherlLs
under Lhe 8lrLh relaLlonshlp unless Lhe decedenL was Lhe adopLlng parenL Lhen Lhe
chlld lnherlLs under Lhe AdopLlve relaLlonshlp
LxAMLL 7 Caleb dled ln 1992 leavlng a chlld Caleb !r Assume LhaL Caleb ls a
wldower and LhaL hls broLher Aaron (who already had Lwo chlldren uonna and LLhan)
adopLed Caleb !r Caleb's slsLer 8lalr had no chlldren Aaron dled ln 2002 and assume
furLher LhaL hls faLher Crampa Caylord dled lnLesLaLe ln 2004 Slnce Caleb !r was
adopLed by a 8elaLlve so he Lakes under Lhe 8lrLh relaLlonshlp Caleb's llne also sLlll
exlsLs for Caleb !r Comblne A and C's 1/3 shares and dlvlde Lo Lhelr chlldren
Crampa Caylord
Aaron 8lalr (1/3) Caleb
uonna (2/9) LLhan (2/9) adopLed Caleb !r (2/9) Caleb !r (adopLed by A)
LxAMLL 7 AMLnuLu Suppose Aaron (noL Crampa Caylord) dled lnLesLaLe WhaL ls
Lhe dlsLrlbuLlon of Aaron's esLaLe?
8LCA Where Lhe adopLlng parenL dles lnLesLaLe Lhe chlld Lakes under Lhe AdopLlve
relaLlonshlp
1herefore uonna LLhan and Caleb !r each Lake 1/3 of Aaron's
2 nCnMA8l1AL CPlLu8Ln
a CLnL8AL 8uLL A nonmarlLal chlld has lull lnherlLance rlghLs from MoLher and moLher's
famlly
b Powever a nonmarlLal chlld lnherlLs from Lhe blrLh faLher only lf paLernlLy ls esLabllshed by
one of Lhe followlng 4 LesLs
l 1he faLher marrles Lhe moLher afLer Lhe chlld's blrLh (leglLlmaLlon by marrlage") C8
ll An order of flllaLlon ln a paLernlLy sulL ls enLered ad[udlcaLlng Lhe man Lo be Lhe
chlld's faLher C8
lll 1he faLher flles a wlLnessed and acknowledged (before a noLary publlc) affldavlL of
paLernlLy wlLh Lhe uLaLlve laLher 8eglsLry C8
lv aLernlLy ls esLabllshed ln a probaLe proceedlng by (A) Clear and Convlnclng Lvldence
(Such as a unA LesL) Cr 8uL noL LlmlLed 1o (8) Cpenly and noLorlously Acknowledglng
1he Chlld as Pls Cwn (Such as saylng Lhls ls my kld" or puLLlng name on 8lrLh
CerLlflcaLe)
noLe SupporL by lLself ls noL enough Lo esLabllsh aLernlLy
C vA8lA1lCnS 1C ln1LS1A1L ulS18l8u1lCnS
1 Cl8CuMS1AnCLS ulSCuALll?lnC SCuSL l8CM 1AklnC ln1LS1A1L SPA8L (ulSMAL)
u ulvorce A flnal decree of dlvorce or annulmenL recognlzed as valld under n? law
l lnvalld ulvorce 1he survlvlng spouse procured a dlvorce or annulmenL noL recognlzed as
valld under new ?ork law
noLe 1he survlvlng spouse ls noL dlsquallfled lf Lhe deceased spouse procured Lhe
lnvalld dlvorce or annulmenL
S SeparaLlon uecree A flnal decree of separaLlon was rendered agalnsL Lhe survlvlng spouse
A separaLlon agreemenL does noL resulL ln dlsquallflcaLlon unLLSS Lhere ls speclflc language ln
Lhe agreemenL walvlng Lhe survlvlng spouse's rlghLs under Lhe L1L
noLe 1he survlvlng spouse ls noL dlsquallfled lf Lhe flnal decree of separaLlon was
rendered agalnsL Lhe deceased spouse
M Marrlage ls vold As lncesLuous or blgamous
AL AbandonmenL or Lack of SupporL 1he survlvlng spouse abandoned or refused Lo supporL
Lhe deceased spouse
noLe 1he survlvlng spouse ls noL dlsquallfled lf Lhe deceased spouse abandoned or
refused Lo supporL hlm or her
8uLL lf have ulsmal Lhen presume Lhe survlvlng spouse predeceased decedenL spouse and
drop Lhe shares Lo Lhelr klds
noLe lf spouse kllls spouse Lhen Wlll Lurns Lo ConsLrucLlve 1rusL
2 LllL1lML Cll1S 1C ln1LS1A1L ulS18l8u1LL AuvAnCLMLn1S
a CL A llfeLlme glfL Lo a chlld was presumpLlvely an advancemenL (le an advance paymenL) of
hls lnLesLaLe share Lo be Laken lnLo accounL when dlsLrlbuLlng Lhe esLaLe aL deaLh (1hls
was based on Lhe presumpLlon LhaL a parenL would always wanL Lo LreaL hls chlldren
equally)
b nLW ?C8k 8uLL new ?ork has re[ecLed Lhe advancemenL" presumpLlon by sLaLuLe 1hus
Lhere ls no advancemenL unless proven by
l ConLemporaneous WrlLlng Made aL 1lme of ClfL Anu
ll lLs Slgned by uonor or uonee
LxAMLL 8 Assume LhaL lred gave hls son Andrew 10 acres of land on Andrew's 23Lh blrLhday
and Lold hls oLher chlldren 8en and Carol ?ou'll recelve a slmllar glfL when you reach 23" 1wo
weeks laLer lred wroLe Andrew a leLLer sLaLlng l wanL you Lo know LhaL Lhe land l gave you ls
Lo be consldered an advance on your lnherlLance share of my esLaLe Slgned lred" 1wo years
laLer lred dled lnLesLaLe survlved by hls chlldren wlLhouL havlng made glfLs Lo 8en or Carol Cn
lred's deaLh Lhe neL value of hls esLaLe ls $300000 and Lhe land glven Lo Andrew ls worLh
$30000
lred's glfL Lo Andrew should noL be LreaLed as an advancemenL because 2 weeks ls noL
conLemporaneous
$300k ls dlvlded lnLo 3 equal shares for A 8 and C
LxAMLL 8 AMLnuLu Suppose LhaL lred's wrlLlng Lo Andrew was conLemporaneous maklng lL
an advancemenL WhaL ls Lhe dlsLrlbuLlon of lred's esLaLe?
$300000 value of lred's esLaLe
+$30000 uaLeofdeaLh value of advancemenL properLy
$330000 1oLal amounL Lo be dlsLrlbuLed
3 number of chlldren survlvlng lred
$110000 Lach chlld's share
Andrew ls LreaLed as havlng already recelved $30k of hls share so 8 and C recelve $110k A
recelves $80k
3 ulSCLAlML8 (8LnunClA1lCn") 8? ln1LS1A1L ulS18l8u1LL
a CCn1Lx1 no one can be compelled Lo be a dlsLrlbuLee or Lo Lake properLy by operaLlon of
law A dlsLrlbuLee can Lherefore dlsclalm (or renounce) her lnLeresL ln Lhe decedenL's esLaLe ln
whole or ln parL uon'L have Lo Lake a glfL
8uLL erson who dlsclalms ls consldered Lo have predeceased Lhe decedenL
b A vALlu ulSCLAlML8 MuS1 8L
l ln wrlLlng slgned and acknowledged (before a noLary publlc) Anu
ll Accompanled by a separaLe affldavlL sLaLlng LhaL no conslderaLlon was recelved for
dlsclalmlng (unLLSS Lhe SurrogaLe's CourL auLhorlzes recelpL of conslderaLlon for Lhe
dlsclalmer) Anu
lll lrrevocable Anu
lv llled wlLh Lhe SurrogaLe's CourL wlLhln 9 monLhs afLer Lhe daLe of deaLh
LxAMLL 9 uylan dled lnLesLaLe survlved by hls daughLers Amber and 8eLsy and Lhree
grandchlldren Clselle Cussle and Carfleld uylan's esLaLe ls valued aL $1300000 1hree
monLhs afLer her faLher's deaLh Amber (an LsLaLe lannlng parLner ln a n?C law flrm) flled wlLh
Lhe SurrogaLe's CourL a documenL slgned and acknowledged before a noLary publlc LhaL sLaLed
l hereby lrrevocably renounce and dlsclalm all of my rlghL LlLle and lnLeresL ln Lhe esLaLe of my
laLe faLher" ln a separaLe sworn lnsLrumenL Amber sLaLed l have recelved no conslderaLlon
for maklng Lhls dlsclalmer"
uylan
Amber 8eLsy (1/2)
Clselle (1/4) Cussle (1/4) Carfleld
1he dlsclalmer ls valld
LxAMLL 9 AMLnuLu Suppose 8eLsy predeceased uylan survlved by Carfleld WhaL ls Lhe
dlsLrlbuLlon Lhen?
lf Amber dld noL dlsclalm Carfleld would recelve 1/2
lf Amber dlsclalms LheoreLlcally have a er CaplLa dlsLrlbuLlon for Cs (each geL 1/3)
8uL we acL as lf A dles 1 day afLer decedenL 8's lssue sLlll geL's same Z share
Lnd up wlLh a er SLlrpes dlsLrlbuLlon noL er CaplLa
c Can dlsclalm Lo avold CredlLors and 1axes
8uL SLClllCALL? CAnnC1 ulSCLAlM Lo Change Medlcald 8eneflLs
d 1he followlng parLles can dlsclalm (l) Wlll beneflclarles (ll) beneflclarles of llfe lnsurance
employee beneflL plans LrusLs or oLher nonLesLamenLary Lransfers (lll) survlvlng [olnL LenanL
or LenanL by enLlreLy (Lo Lhe exLenL Lhe decedenL furnlshed conslderaLlon for Lhe Lenancy's
acqulslLlon) and (lv) Lhe decedenL's guardlan Lhe holder of a durable power of aLLorney or a
decedenL's personal represenLaLlve on Lhe decedenL's behalf wlLh CourL approval













P ln1LS1AC? vS 1LS1AC? uLllnl1lCnS
ln1LS1A1L uLllnl1lCnS (wlLhouL a Wlll)
lnLesLaLe When a person dles wlLhouL a Wlll
uecedenL erson who dles wlLhouL a Wlll
ulsLrlbuLee erson who lnherlLs properLy under
lnLesLaLe successlon


AdmlnlsLraLor A person appolnLed as personal
represenLaLlve Lo admlnlsLer Lhe esLaLe of a
decedenL
AdmlnlsLraLlon proceedlng
A SurrogaLe's CourL proceedlng lnlLlaLed by a
dlsLrlbuLee Lo
1 AppolnL an admlnlsLraLor and admlnlsLer Lhe
properLy of Lhe decedenL Anu
2 ulLlmaLely probaLe" Lhe esLaLe


lnLesLaLe esLaLe AsseLs held ln Lhe decedenL's
name Alone LhaL do noL pass by operaLlon of law or
Wlll and whlch Lhe admlnlsLraLor admlnlsLers ln
accordance wlLh Lhe L1L
AdvancemenL A llfeLlme glfL Lo an lnLesLaLe
dlsLrlbuLe



1LS1AMLn1A8? uLllnl1lCnS (wlLh a Wlll)
1esLaLe When a person dles wlLh a Wlll
1esLaLor erson who dles wlLh a Wlll
________________________ erson who
recelves a bequesL (someLlmes called a legacy or
devlse for Lhose who lnherlL real properLy) under a
Wlll
LxecuLor A personal represenLaLlve
named ln Lhe Wlll Lo admlnlsLer Lhe esLaLe of
a LesLaLor
robaLe roceedlng (probaLe")
A SurrogaLe's CourL proceedlng Lo

1 !udlclally deLermlne wheLher Lhe LesLaLor's Wlll
was valldly execuLed and deLermlne Lhe lnLesLaLe
dlsLrlbuLees Anu
2 AppolnL Lhe execuLor Lo admlnlsLer Lhe
LesLaLor's esLaLe
___________________________________
A llfeLlme glfL Lo a Wlll beneflclary


____________________________ AsseLs held ln
Lhe LesLaLor's name alone LhaL do noL pass by
operaLlon of law and whlch Lhe execuLor
admlnlsLers ln accordance wlLh Lhe LesLaLor's Wlll
8eslduary 1he balance of Lhe LesLaLor's esLaLe afLer all clalms Laxes and bequesLs have been
dlsLrlbuLed
CperaLlon of Law roperLy LhaL passes auLomaLlcally because of Lhe way Lhe properLy's LlLle ls held
regardless of Lhe exlsLence of a lnLesLacy or by Wlll

ll vALlul1? Cl WlLLS
A 8LCul8LMLn1S Cl A uuL? LxLCu1Lu WlLL
1 7 Cln1 1LS1"
(1) 1 musL be 18 ?ears Cld
(2) Slgned by 1esLaLor or by someone aL Lhe 1esLaLor's dlrecLlon and ln her presence
noLe When Lhe LesLaLor's name ls slgned by anoLher person Lhe proxy
(A) MusL also slgn her name
(8) CannoL be counLed as an aLLesLlng wlLness Anu
(C) MusL afflx her address (8u1 fallure Lo afflx does noL lnvalldaLe Lhe Wlll)
(3) 1's slgnaLure musL be aL Lnd 1herof"
(4) 1 musL slgn wlll or acknowledge earller slgnaLure ln presence of Lach WlLness
(3) 1 musL ubllsh Lhe wlll ubllcaLlon requlres 1 Lo communlcaLe Lo Lhe Ws LhaL Lhey are
wlLnesslng a Wlll (and noL some oLher legal documenL) by declarlng Lhe documenL Lo be
her LasL Wlll and 1esLamenL"
(6) MusL be aL leasL 2 aLLesLlng WlLnesses Anu
noLe (A) unllke mosL sLaLes new ?ork does nC1 requlre LhaL Lhe wlLnesses slgn ln
each oLher's presence C8 ln Lhe 1's presence
(8) ALLesLlng wlLnesses musL aLLesL Lo Lhe LesLaLor's slgnaLure when Lhe LesLaLor slgned
Lhe Wlll (or acknowledged hls slgnaLure) lf Lhe LesLaLor forgoL Lo slgn when Lhe wlLness
slgned and added hls slgnaLure ln Lhe wlLnesses' presence laLer Lhe Wlll ls denled
probaLe because lL ls noL a conLemporaneous LransacLlon
(7) LxecuLlon ceremony musL be compleLed wlLhln 30 uays whlch sLarLs Lo run when Lhe 1
sL
W
slgns
Codlcll LaLer amendmenL or supplemenL Lo a Wlll LhaL's execuLed wlLh same formallLles as a Wll
uuL LxLCu1lCn CPLCkLlS1
(1) 1esLaLor ls 18 +
(2) 1esLaLor slgns
(3) SlgnaLure aL Lhe end Lhereof"
(4) 1esLaLor slgns (or acknowledges her earller slgnaLure) ln Lhe presence of each
wlLness
(3) ubllcaLlon
(6) 1wo aLLesLlng wlLnesses slgn and
(7) Ceremony compleLed ln 30 days
LxAMLL 10 1ravls slgned hls Wlll ln Lhe mlddle of Lhe lasL page lmmedlaLely followlng hls
slgnaLure he bequeaLhed hls house ln Lhe PampLons Lo hls grandson Cary 1hen Lhe Lwo
wlLnesses' slgnaLures followed Wlll was admlsslble Lo probaLe when lL was noL slgned aL Lhe
end Lhereof" buL Lhe words followlng Lhe slgnaLure are noL glven effecL
LxCL1lCn An enLlre Wlll ls declared lnvalld lf Lhe maLLer followlng Lhe slgnaLure ls so
maLerlal LhaL glvlng effecL Lo LhaL above Lhe slgnaLure and noL glvlng effecL Lo LhaL
below Lhe slgnaLure would defeaL Lhe LesLaLor's lnLenLlon
LxAMLL 11 1om Look hls handwrlLLen Wlll Lo hls frlend Wes one year before hls deaLh Pe
sald 1hls ls my Wlll please slgn lL" Wes slgned Lhe Wlll as a wlLness and Lhen 1om slgned lL
8ecause 1om had arklnson's dlsease Wes held and gulded 1om's hand as he slgned hls
slgnaLure ls almosL llleglble 1wo weeks laLer 1om Look Lhe Wlll Lo hls nelghbor Wally and sald
1hls ls my Wlll wlLh my slgnaLure please slgn lL" 1om proffered Lhe Wlll Lo Wally wlLh hls
slgnaLure showlng Wally slgned on Lhe second wlLness llne 1om dled and Wes predeceased
hlm
8A8 LxAM 8C8LLMS
Wes slgned Lhe Wlll before 1om slgned Ck Crder of W's ls noL crlLlcal as long as ceremony ls
ConLemporaneous
Wes held and gulded 1om's hand when he slgned Ck Pere because 1's acL was volunLary
1om's slgnaLure ls barely leglble Ck any mark lnLended as 1's slgnaLure ls ok
1om dld noL slgn Lhe Wlll ln Wally's presence Ck 1 acknowledged hls earller slgnaLure Lo W
Wes and Wally dld noL slgn ln each oLher's presence Ck noL requlred ln n? LhaL W's slgn ln
each oLher's presence
Wally slgned 14 days afLer Wes Ck sLlll w/n 30 days
Wlll ls admlsslble Lo probaLe even Lhough Wes an aLLesLlng W predeceases 1
3 8u8uLn Cl 8CCl uuL LxLCu1lCn
Wlll proponenL 1he person who offers Lhe Wlll for probaLe (usually Lhe execuLor)
a 8uLL 1he Wlll proponenL has Lhe burden of provlng due execuLlon
l lf one wlLness ls noL avallable Lo LesLlfy 1he LesLlmony of one wlLness sufflces lf Lhe
oLher wlLness ls dead absenL from Lhe sLaLe lncompeLenL or cannoL wlLh due dlllgence
be found
ll lf none of Lhe wlLnesses are able Lo LesLlfy 1he Wlll proponenL musL prove Lhe
slgnaLure of boLh Lhe LesLaLor and one wlLness
lll lf Lhe Wlll ls noL selfproved (see below) 8oLh aLLesLlng wlLnesses musL LesLlfy as Lo
Lhe facLs necessary Lo show due execuLlon
b A11LS1A1lCn CLAuSL lL appears below Lhe LesLaLor's slgnaLure llne and above Lhe
wlLnesses' slgnaLure llnes and reclLes all Lhe elemenLs of due execuLlon Cn Lhe above daLe
Lhe LesLaLor declared Lo us LhaL Lhe foregolng lnsLrumenL was her Wlll and she asked us Lo serve
as wlLnesses LhereLo She Lhen slgned Lhe Wlll ln our presence we belng presenL aL Lhe same
Llme We Lhen slgned Lhe Wlll as aLLesLlng wlLnesses"
l robaLlve value rlma lacla evldence of Lhe facLs presenLed
ll nC1 a subsLlLuLe for llve LesLlmony An ALLesLaLlon Clause ls merely corroboraLlve of
Lhe Ws' LesLlmony A Wlll proponenL musL sLlll call Lhe wlLnesses Lo LesLlfy or
prove Lhelr slgnaLures
lll 8easons for havlng an ALLesLaLlon Clause
(A) lf Lhe wlLness has a bad memory robaLe of a Wlll does noL Lurn on Lhe
memory of aLLesLlng wlLnesses"
(8) lf Lhe wlLness ls hosLlle eg lf Lhe wlLness recalls slgnlng a ower of
ALLorney or some oLher documenL Lhe ALLesLaLlon Clause can be used Lo rebuL
Lhe wlLness' evldence
c SLLl8CvlnC AllluAvl1 lL ls aLLached Lo Lhe back of Lhe Wlll and ls a mechanlsm seL forLh
by Lhe leglslaLure whlch recognlzes LhaL Lhe valldlLy of mosL Wllls ls noL conLesLed
l W's slgn a Sworn sLaLemenL ln Lhe presence of an aLLorney LhaL reclLes all Lhe
sLaLemenLs LhaL Lhey would make lf called Lo LesLlfy ln courL
ll SubsLlLuLe for llve LesLlmony unllke an ALLesLaLlon Clause a Selfrovlng AffldavlL ls a
subsLlLuLe for Lhe llve LesLlmony of Lhe wlLnesses lL serves Lhe same funcLlon as
a deposlLlon or an lnLerrogaLory (le lL ls sworn LesLlmony)
lll rocedure
(A) 1he AffldavlL can be slgned aL any Llme afLer Lhe Wlll ls execuLed buL ls
usually slgned aL Lhe same Llme as Lhe Wlll
(8) 1he Wlll ls admlsslble Lo probaLe on Lhe sLrengLh of Lhe sworn reclLals ln Lhe
AffldavlL unLLSS an lnLeresLed parLy ob[ecLs ln whlch case Lhe formal rules of
proof of due execuLlon apply
lnLeresLed parLy A dlsLrlbuLee who ls adversely affecLed by Lhe
admlsslon of Lhe Wlll Lo probaLe
noLe 1he ALLesLaLlon Clause and Lhe AffldavlL are nC1 legally requlred
ln any sLaLe
8 ln1L8LS1Lu Wl1nLSS S1A1u1L
1 8uLL 1he valldlLy of Lhe Wlll ls noL affecLed lf a Wlll beneflclary ls also an aLLesLlng wlLness 8u1 Lhe
bequesL Lo Lhe wlLness ls vold unLLSS
a Supernumerary rule Lhere were aL leasL 3 Ws and 2 were dlslnLeresLed noL beneflclarles
1herefore Lhe slgnaLure of Lhe wlLnessbeneflclary ls noL needed Lo admlL Lhe Wlll Lo
probaLe so LhaL wlLnessbeneflclary can recelve Lhelr bequesL C8
***b lnLeresLed WlLness wlll beneflclary would be an lnLesLaLe dlsLrlbuLee lf 1 dled wlLhouL a Wlll
ln whlch case a whlchever ls leasL" rule applles 1he wlLnessbeneflclary Lakes Lhe
lesser of
l 1he bequesL under Lhe Wlll C8
ll Pls lnLesLaLe share
2 u8CSL Cl ln1L8LS1Lu Wl1nLSS S1A1u1L" CourLs wanL Lo Lry and make Wlll's valld
LxAMLL 12 1erry's Wlll provlded l glve $30000 Lo my broLher 8llly and my reslduary esLaLe
Lo my slsLer Sasha" 1he Wlll was slgned by 1erry and wlLnessed by 8llly and hls frlend lerrls
1erry was survlved by hls broLher 8llly and hls slsLer Sasha as hls only llvlng relaLlves Pls esLaLe
ls valued aL $200000
ls Lhe bequesL Lo broLher 8llly of $30k vold under Lhe lnLeresLed WlLness SLaLuLe?
llrsL Ask Would 8 sLlll lnherlL lf 1 dled lnLesLaLe? Pere no spouse/lssue/parenLs so yes
1hen Ask lf 1 had dled lnLesLaLe 8 would Z esLaLe and S Z esLaLe
1herefore Lhe Wlll bequesL Lo 8llly ls noL vold under Lhe lnLeresLed WlLness SLaLuLe
because
l 1he wlll bequesL ls $30k and lnLesLacy would be $100k
ll So 8 Lakes Lhe lesser amounL under Lhe Wlll
LxAMLL 12 AMLnuLu Suppose 1erry's Wlll provlded l glve $130k Lo my broLher 8llly and
my reslduary esLaLe Lo my slsLer Sasha"
ls Lhe bequesL Lo broLher 8llly of $130000 vold under Lhe lnLeresLed WlLness SLaLuLe?
llrsL Ask Would 8llly sLlll lnherlL lf 1erry dled lnLesLaLe? ?es
1hen Ask lf 1erry had dled lnLesLaLe whaL would broLher 8llly's lnLesLaLe share be? Z
of Lhe esLaLe wlLh hls slsLer Sasha or $100000
1herefore Lhe Wlll bequesL Lo 8llly ls vold under Lhe lnLeresLed WlLness SLaLuLe
because
l 1he wlll bequesL ls $130k and lnLesLacy would be $100k
ll So 8 Lakes Lhe lesser amounL under lnLesLacy
1PL kL? lS 1PA1 Lhe wlll ls sLlll good
nC1L lf W ls lnLeresLed and noL an lnLesLaLe dlsLrlbuLee lose Lhelr bequesL under Lhe
wlll
LxAMLL 13 1erry's Wlll named hls frlend lerrls (who was an aLLesLlng wlLness) as execuLor
lerrls ls quallfled Lo serve (and be compensaLed) as execuLor because only glfLs under Lhe wlll
Lrlgger Lhe lnLeresLed W SLaLuLe
C lC8LlCn WlLLS AC1
1 8uLL A Wlll ls admlsslble Lo probaLe ln new ?ork lf lL was valldly execuLed under (Lnu)
a 1he law of Lhe sLaLe where Lhe Wlll was LxecuLed regardless of Lhe LesLaLor's domlclle aL LhaL
Llme C8
b new ?ork law C8
c 1he law of Lhe sLaLe where Lhe LesLaLor was uomlclled elLher when Lhe Wlll was execuLed or
aL deaLh
noLe 1hese rules apply only Lo deLermlne wheLher Lhe Wlll ls admlsslble Lo probaLe ln new
?ork Cnce Lhe Wlll ls admlLLed Lo probaLe new ?ork law governs consLrucLlon and
appllcaLlon of lLs provlslons
LxAMLL 14 1ess execuLed her Wlll ln llorlda buL dld noL publlsh" lL 1he Ws LhoughL Lhey
were wlLnesslng a ower of ALLorney noL a Wlll 1he Wlll would be valld ln llorlda because
llorlda does noL have Lhe Wlll publlcaLlon" requlremenL 1ess Lhen moved Lo new ?ork and
dled Lhere flve years laLer
Wlll ls admlsslble Lo probaLe ln new ?ork because lL was valldly execuLed ln accordance wlLh lL
law
u PCLCC8APlC Anu nunCuA1lvL WlLLS
1 uLllnl1lCnS
a A holographlc Wlll ls enLlrely ln 1's handwrlLlng slgned buL noL WlLnessed
b A nuncupaLlve Wlll ls an oral wlll
2 8C1P A8L vClu ln nLW ?C8k!
LxCL1lCn 8oLh are valld for members of Lhe armed forces durlng declared or undeclared war
(buL vold one year afLer dlscharge) and marlners aL sea (buL vold Lhree years afLer
dlscharge)
LxAMLL 13 1anya wroLe and slgned a documenL ln her own handwrlLlng LhaL reads 1hls ls
my lasL Wlll l leave all my properLy Lo Lhe Amerlcan 8ed Cross"
1he lnsLrumenL ls noL wlLnessed lL should lL be admlLLed Lo probaLe b/c n? does noL excepL
LxAMLL 13 AMLnuLu Suppose Lhe handwrlLLen documenL was wlLnessed by Lwo wlLnesses
should lL be admlLLed Lo probaLe (assumlng Lhe 7 polnL LesL was saLlsfled)?
?es lL can be handwrlLLen lf wlLnessed
noLe 1he Lerm holographlc Wlll" ls a Lerm of arL
3 ALlCA1lCn Cl lC8LlCn WlLLS AC1 lf oLher sLaLe recognlzes holographlc wllls and person dles ln
n? Lhen wlll ls valld under lorelgn Wllls AcL
L LAW?L8 MAL8AC1lCL
LxAMLL 16 Larry Lawyer prepared a Wlll for 1lna and supervlsed Lhe Wlll's execuLlon 1lna
slgned Lhe Wlll and had Lo rush back Lo work LaLer LhaL day Larry Lawyer had hls law asslsLanL
and secreLary slgn as wlLnesses Cn 1lna's deaLh Lhe Wlll ls denled probaLe and her esLaLe
passes by lnLesLacy uo Lhe lnLended Wlll beneflclarles have a cause of acLlon agalnsL Larry
Lawyer for negllgence Lhe recovery belng Lhe amounL Lhey would have Laken had Lhe Wlll been
valldly execuLed?
nC no prlvlLy of k beLween beneflclarles and lawyer duLy ls only Lo cllenL who conLracLed
lawyer's servlces and he/she are dead
LsLaLe can brlng an acLlon for negllgenL esLaLe plannlng buL 3
rd
parLles cannoL

lll 8LvCCA1lCn Cl WlLLS
A WPA1 CCnS1l1u1LS A vALlu 8LvCCA1lCn?
1 8uLL A Wlll can be revoked ln only one of Lwo ways
a by subsequenL LesLamenLary lnsLrumenL execuLed wlLh approprlaLe formallLles C8
b by hyslcal AcL (eg burnlng Learlng cuLLlng cancellng obllLeraLlng or oLher acL of
muLllaLlon) 8u1 MuS1 PAvL lnLenL Lo 8evoke
2 8A8 LxAM 1WlS1S
LxAMLL 17 1racy's flfLypage Wlll ls found amongsL her papers afLer her deaLh AL Lhe
boLLom of each page ls wrlLLen ln her handwrlLlng 1hls Wlll ls vold 1racy 1esLaLor"
1hls was noL a valld revocaLlon by subsequenL LesLamenLary lnsLrumenL because lL was noL
properly wlLnessed by 2 people
1hls ls noL a valld revocaLlon by physlcal acL because none of Lhe words were canceled
LxAMLL 17 AMLnuLu Suppose LhaL aL Lhe boLLom of each page 1racy had wrlLLen ln her
handwrlLlng l cancel Lhls Wlll"
1hls was noL a valld revocaLlon by physlcal acL need more
LxAMLL 17 AMLnuLu Suppose 1racy crossed ouL her slgnaLure wlLh an x
1hls ls a valld revocaLlon by physlcal acL because anyLhlng done Lo Lhe slgnaLure shows lnLenL
Lo revoke wlll
8 Lx8LSS 8LvCCA1lCn
8uLL 1he Lyplcal express revocaLlon language ln a Wlll ls l hereby revoke all Wllls hereLofore
made by me"
C 8LvCCA1lCn 8? lMLlCA1lCn
LxAMLL 18 Assume LhaL ln 2004 1aylor execuLed my lasL Wlll" 1hen ln 2007 1aylor
execuLed my lasL Wlll" whlch dld noL conLaln language of revocaLlon of Lhe earller Wlll WhaL
ls Lhe resulL?
1 8uLL 1o Lhe exLenL posslble you read Lhe Lwo lnsLrumenLs LogeLher 1he 2
nd
wlll wlLhouL Lhe
revocaLlon language ls LreaLed as a codlcll and only revokes Lhe 1
sL
wlll Lo Lhe exLenL Lhere
are lnconslsLenL provlslons
2 LxCL1lCn lf Lhe second Wlll ls wholly lnconslsLenL wlLh Lhe flrsL (eg Lhe flrsL Wlll leaves all my
properLy Lo Moe" and Lhe second Wlll leaves all my properLy Lo Larry") Lhe flrsL Wlll ls revoked
by lmpllcaLlon
u 8LvCCA1lCn 8? P?SlCAL AC1 Cl AnC1PL8 (8LvCCA1lCn 8? 8Cx?)
1 8uLL 1he physlcal acL musL be
a AL Lhe LesLaLor's requesL
b ln Lhe LesLaLor's presence Anu
c WlLnessed by aL leasL Lwo wlLnesses
2 1herefore 4 people musL be ln Lhe room
L 8LSuM1lCnS 8LCA8ulnC 8LvCCA1lCn Cl WlLLS
1 When a Wlll LhaL was lasL seen ln Lhe LesLaLor's possesslon or conLrol ls noL found afLer deaLh
8LSuM1lCn 1 revoked Lhe wlll by physlcal acL wlLh lnLenL
2 When a Wlll LhaL was lasL seen ln Lhe LesLaLor's possesslon or conLrol ls found ln a damaged
condlLlon afLer 1's deaLh (eg Lorn ln Lwo)
8LSuM1lCn 1 was Lhe one who revoked lL by physlcal acL
noLe
a nelLher presumpLlon arlses lf Lhe Wlll was lasL seen ln Lhe possesslon of someone adversely
effecLed by lLs conLenLs (eg A person sLands Lo lnherlL under Lhe earller Wlll buL noL under
Lhe laLer Wlll and Lhe laLer Wlll was lasL seen wlLh LhaL person)
b Lvldence ls admlsslble Lo rebuL Lhe presumpLlon of revocaLlon when Lhe Wlll cannoL be found
(eg Lhe Wlll was lefL wlLh an aLLorney for safekeeplng and Lhe aLLorney cannoL flnd lL) C8 ls
found ln a damaged condlLlon (eg Lhe LesLaLor Lold wlLnesses LhaL Lhe desLrucLlon of Lhe Wlll
was accldenLal)
l CPAnCLS Cn 1PL lACL Cl 1PL WlLL Al1L8 l1 PAS 8LLn LxLCu1Lu
1 8uLL 1he only 2 ways a LesLaLor can make changes ln her Wlll are
a WrlLe a new wlll LhaL revokes Lhe flrsL wlll C8
b Make a codlcll Lo Lhe flrsL wlll LhaL changes only parLs of Lhe wlll
noLe 8oLh musL be duly execuLed (le saLlsfy Lhe 7 polnL LesL)
8A8 LxAM 1WlS1S
a Words added Lo a wlll afLer lL ls slgned and wlLnessed are dlsregarded
b arLlal revocaLlon by physlcal acL ls noL recognlzed ln new ?ork
LxAMLL 19 1oby's duly execuLed Wlll makes a number of general bequesLs lncludlng
Clause 10 l glve Lhe sum of $300000 Lo my nephew nelson"
Clause 11 l glve Lhe sum of $200000 Lo my nlece nlcole"
1oby declded Lo make some revlslons ln her Wlll uslng a black marker she deleLed Clause 10 ln
lLs enLlreLy and sLruck Lhe $200000" ln Clause 11 uslng a pen she wroLe ln $300000" above
Lhe crossedouL $200000 and lnlLlaled and daLed Lhe amendmenLs ln Lhe margln 1oby dled
Lhree years laLer Are Lhe changes valld?
nlcole does noL Lake $300000 because Lhe change was noL properly wlLnessed and Lhus
dlsregarded
1he glfL Lo nelson was noL valldly revoked because parLlal revocaLlon by physlcal acL ls noL
recognlzed ln new ?ork
LxAMLL 19 AMLnuLu Suppose 1oby made Lhe lnLerllneaLlons and crossouLs lmmedlaLely
before she slgned Lhe Wlll and Lhe wlLnesses slgned as aLLesLlng wlLnesses now Lhe
changes are valld because Lhey are parL of a duly execuLed wlll
C nC 8LvlvAL Cl 8LvCkLu WlLLS
1 8uLL lf a LesLaLor execuLes a Wlll LhaL ls revoked by a laLer Wlll conLalnlng a revocaLlon clause Lhe
flrsL Wlll CAnnC1 be revlved" by Lhe LesLaLor merely revoklng Lhe laLer Wlll
1he flrsL Wlll can only be revlved ln one of Lwo ways
a 8eexecuLlon Slgned agaln by 1 and 2 Ws C8
b uocLrlne of republlcaLlon by codlcll" 1 valldly execuLes codlcll Lo Lhe flrsL wlll maklng
changes
noLe 1he no revlval" rule also applles Lo codlclls
8uLL Cl 1PuM8 ?ou need a valldly execuLed documenL Lo make a change
LxAMLL 20 ln 2003 1rlsh execuLed a Wlll LhaL devlsed her enLlre esLaLe Lo her nephew
naLhan ln 2007 she execuLed a new Wlll LhaL afLer revoklng Lhe 2003 Wlll leaves her esLaLe ln
LrusL wlLh lncome Lo naLhan for llfe remalnder Lo naLhan's chlldren She does noL desLroy Lhe
2003 Wlll AfLer her second sLroke 1rlsh changed her mlnd agaln and revoked Lhe 2007 Wlll by
physlcal acL lnLendlng Lo revlve Lhe 2003 Wlll Cn her deaLh ln 2008 Lhe 2003 Wlll and an
unslgned phoLocopy of Lhe 2007 Wlll are found ln her safe deposlL box 1rlsh ls survlved by
naLhan and her daughLer uelllah whom she deLesLed and lnLended Lo dlslnherlL
nelLher Wlll ls enLlLled Led Lo probaLe
(1) 1he flrsL (2003) Wlll was revoked when Lhe laLer (2007) Wlll (wlLh a revocaLlon
clause) was execuLed and
(2) 1he 2007 Wlll was revoked by physlcal acL
(3) 1here ls no auLomaLlc revlval of 2003 wlll by revocaLlon of 2007 wlll
(4) When 1rlsh execuLed Lhe 2007 Wlll conLalnlng language of revocaLlon of Lhe 2003
Wlll Lhe 2003 Wlll was legally dead lL could noL be revlved slmply by desLroylng Lhe
2007 Wlll lL could only be revlved by
a lf lL's duly execuLed or
b lLs republlshed by codlcll
2 uLLnuLn1 8LLA1lvL 8LvCCA1lCn (u88)
a 8uLL u88 permlLs a revocaLlon of a laLer Wlll Lo be dlsregarded 1he effecL would be Lo
permlL probaLe of Lhe laLer Wlll
noLe u88 ls a common law docLrlne someLlmes called Lhe second besL soluLlon docLrlne"
1he besL soluLlon whlch ls glvlng effecL Lo Lhe LesLaLor's lnLenL by revlvlng Lhe earller Wlll ls noL
posslble under new ?ork law
b 8LCul8LMLn1S lC8 ALlCA1lCn Cl u88
l 1he LesLaLor's revocaLlon musL be premlsed or dependenL upon a mlsLake of law (le
LhaL revocaLlon of Lhe laLer Wlll valldaLes Lhe prlor Wlll)
ll 1he dlsposlLlon LhaL resulLs from dlsregardlng Lhe revocaLlon of Lhe laLer Wlll musL
come close Lo Lhe dlsposlLlons Lhe LesLaLor lnLended when he aLLempLed Lo revlve Lhe
earller Wlll (ln Lxample 20 1rlsh bequeaLhed her enLlre esLaLe Lo naLhan ln her 2003
Wlll buL only bequeaLhed an lncome lnLeresL Lo naLhan ln her 2007 Wlll)
c ln nLW ?C8k u88 has been applled ln one AppellaLe ulvlslon case buL never by Lhe CourL of
Appeals
LxAM 1l lf you are glven a u88 quesLlon argue boLh sldes
LxAMLL 20 AMLnuLu Suppose 1rlsh's 2007 Wlll lnsLead bequeaLhed all Lo my frlend
lrankle" AfLer her second sLroke 1rlsh revoked Lhe 2007 Wlll by physlcal acL lnLendlng Lo
revlve Lhe 2003 Wlll whlch devlsed her enLlre esLaLe Lo naLhan Should Lhe 2007 Wlll be
admlLLed Lo probaLe uslng u88? u88 should noL be applled because we have 2 dlfferenL
LesLamenLary schemes
1rlsh's revocaLlon of Lhe 2007 Wlll ln favor of lrankle would be lndependenL of her lnLenL Lo
revlve Lhe 2003 Wlll ln favor of naLhan 1o dlsregard Lhe revocaLlon of Lhe 2007 Wlll (and allow
lL Lo be probaLed) would accompllsh noLhlng because 1rlsh lnLendlng Lo dlslnherlL lrankle
revoked Lhe 2007 Wlll So whaL happens?
d LCS1 WlLLS" S1A1u1L
l 1he sLaLuLe ls used ln 2 slLuaLlons (A) u88 and (8) Lruly losL" Wllls
ll 1he LosL Wlll" proponenL musL prove LhaL
(A) 1he losL" or laLer Wlll was duly execuLed 8efer Lo Lhe 7 polnL LesL
(8) 1he losL" or laLer Wlll was noL revoked" 1hus Lhe LosL Wlll" proponenL
musL
1 Cvercome Lhe presumpLlon of revocaLlon LhaL arlses from Lhe Wlll's
nonproducLlon C8
2 rove LhaL Lhe revocaLlon should be dlsregarded under u88
(C) 1he Wlll's provlslons are clearly and dlsLlncLly proven by each of aL leasL
Lwo credlble wlLnesses or by a copy or drafL of Lhe Wlll proved Lo be Lrue and
compleLe"
LxAMLL 21 ln 2003 1rlsh execuLed a Wlll LhaL devlsed Cracle Manslon Lo her slsLer Summer
and Lhe resL of her esLaLe Lo her chlldren ln 2007 she execuLed a codlcll Lo her Wlll l revoke
Lhe glfL of Cracle Manslon Lo my slsLer Summer lnsLead l devlse Cracle Manslon Lo my nephew
naLhan" ln 2008 1rlsh Lore up Lhe codlcll lnLendlng Lo revoke lL and Lo revlve Lhe glfL Lo
Summer under her Wlll
Summer does noL Lake Cracle Manslon under Lhe 2003 Wlll because Lhe codlcll revoked Lhe
glfL Lo Summer
noLe 8evoklng a codlcll does noL revoke Lhe enLlre Wlll rovlslons ln Lhe Wlll LhaL were noL
changed by Lhe codlcll remaln ln effecL

lv uLA1P Cl 8LnLllClA8? uu8lnC 1PL 1LS1A1C8'S LllL1lML
8uLL Cl 1PuM8 A LesLaLor cannoL make a glfL Lo a deceased person
A An1lLASL S1A1u1L (uoes noL lall SLaLuLe)
1 CLnL8AL 8uLL lf a beneflclary dles durlng Lhe LesLaLor's llfeLlme Lhe glfL Lo Lhe beneflclary lapses
(falls) unLLSS Lhe glfL ls saved by Lhe sLaLe's anLllapse sLaLuLe
2 nLW ?C8k'S An1lLASL S1A1u1L 1he glfL does noL lapse buL vesLs ln Lhe deceased beneflclary's
lssue ll 8C1P of Lhe followlng condlLlons are saLlsfled
a 1he predeceased beneflclary was 1's lssue broLher or slsLer Anu
b 1hls predeceased beneflclary leaves lssue who survlve 1
ulSCLAlML8 8LvlSl1Lu under lnLesLaLe rules a dlsclalmanL ls consldered Lo have predeceased
Lhe decedenL Slmllarly under LesLaLe rules a dlsclalmanL ls consldered Lo have predeceased
Lhe LesLaLor
LxAMLL 22 1rlsLan's Wlll bequeaLhed $80 bllllon Lo hls daughLer ualsy who has four chlldren
ualsy flled a proper lnsLrumenL of dlsclalmer (and a separaLe affldavlL LhaL no conslderaLlon was
recelved) wlLhln 9 monLhs afLer 1rlsLan's deaLh
1he anLllapse sLaLuLe applles because u ls daughLer of 1 and leaves lssue survlvlng 1
LxAMLL 23 1anya's Wlll devlsed Lhe Lmplre SLaLe 8ulldlng Lo my broLher 8ogarL" and her
reslduary esLaLe Lo my slsLer Shelby" 8ogarL dled durlng 1anya's llfeLlme and was survlved by
hls wlfe lrene and hls daughLer uaphne 8ogarL lefL a Wlll LhaL devlsed all my properLy" Lo
lrene 1hen 1anya dled survlved by lrene uaphne and Shelby
8roLher 8ogarLlrene 1anya SlsLer Shelby
uaphne
1he anLllapse sLaLuLe applles Lo 1anya's devlse Lo 8ogarL because he ls broLher and has lssue
uaphne Lakes Lhe Lmplre SLaLe 8ulldlng
1he anLllapse sLaLuLe does noL save 8ogarL's devlse Lo lrene 1he anLllapse sLaLuLe provldes
for a subsLlLuLe Laker and does noL pass Lo 8's esLaLe Lherefore 8's wlll has no effecL over Lhe
dlsLrlbuLlon of Lhe Lmplre SLaLe 8ulldlng
LxAMLL 23 AMLnuLu Suppose 1anya's Wlll devlsed Lhe Lmplre SLaLe 8ulldlng Lo my broLher
8ogarL lf he survlves me" Agaln 8ogarL dled durlng 1anya's llfeLlme survlved by hls daughLer
uaphne who survlved 1anya
1he anLllapse sLaLuLe does noL apply Lo 1anya's devlse Lo 8ogarL because Lhe glfL falls
accordlng Lo lLs own Lerms lLs condlLlonal on 8 survlvlng 1
8uLL Cl 1PuM8 A condlLlon Lo a bequesL (le lf he survlves me") Lrumps anLllapse
3 uLA1P Cl AuC1Lu Cu1" CPlLu n? CCu81 Cl ALALS CASL
a lAC1S 1he LesLaLor's son was adopLed by a nonrelaLlve buL Lhe LesLaLor sLlll named Lhe son
as a beneflclary ln hls Wlll 1he son predeceased Lhe LesLaLor leavlng chlldren who survlved Lhe
LesLaLor
b 8LCA An adopLed ouL chlld has no lnherlLance rlghLs from Lhe blrLh parenLs or oLher
members of Lhe blrLh famlly
c CCu81'S 8uLlnC Lven Lhough Lhe son was adopLed ouL because Lhe LesLaLor speclflcally
named Lhe adopLed ouL son Lhe anLllapse sLaLuLe saved Lhe LesLaLor's devlse Lo Lhe adopLed
ouL son's lssue
8 LASL ln 8LSluuA8? Cll1 Su8vlvlnC 8LSluuA8? 8LnLllClA8lLS" 8uLL
AbsenL a conLrary provlslon ln Lhe Wlll lf Lhe LesLaLor's reslduary esLaLe ls
1 uevlsed Lo Lwo or more persons Anu
2 1he glfL Lo one of Lhem falls or lapses for any reason Anu
3 1he anLllapse sLaLuLe does noL apply
1PLn Lhe oLher reslduary beneflclarles Lake Lhe enLlre reslduary esLaLe ln proporLlon Lo Lhelr
lnLeresLs
LxAMLL 24 1heo's Wlll afLer maklng varlous bequesLs provlded l devlse Lhe resL resldue
and remalnder of my esLaLe ln equal shares Lo my slsLers Sandy and Sunshlne and my good
frlend ur !ames Clapp" 1heo dles and ls survlved by Sandy and Sunshlne Pls docLor
predeceased hlm leavlng a son !ames !r who survlved 1heo
1he anLllapse sLaLuLe does noL apply Lo ur Clapp's Z share of Lhe reslduary esLaLe because he
ls [usL a frlend
8emalnlng beneflclarles (Sandy/Sunshlne) share Lhe reslduary esLaLe
LxAMLL 24 AMLnuLu Suppose 1heo's slsLer Sandy predeceased hlm leavlng a chlld Alasdalr
who survlved 1heo Sunshlne (slsLer) and ur Clapp also survlve 1heo
Alasdalr Lakes Sandy's 1/3 share of Lhe reslduary esLaLe b/c S ls Lhe slsLer of 1 and leaves
survlvlng lssue
8uLL Cl 1PuM8 AnLllapse Lrumps Lhe survlvlng reslduary beneflclarles" rule

v CLASS Cll1S
A CLASS Cll1S ln CLnL8AL
1 8uLL AbsenL a conLrary provlslon ln Lhe Wlll lf a Wlll makes a glfL Lo a group of persons descrlbed
as a generlc class (eg chlldren" slbllngs" eLc) and some members of Lhe class predecease
Lhe LesLaLor Lhe class members who survlve Lhe LesLaLor Lake ln equal shares
2 8A1lCnALL 1hls ls a rule of consLrucLlon based on presumed lnLenL Slnce Lhe LesLaLor was group
mlnded" ln maklng Lhe glfL he wanLed Lhe class of persons (and no one else) Lo Lake ln equal
shares
3 PCW 1C uL1L8MlnL 1PL MLM8L8S Cl 1PL CLASS"
LxAMLL 23 1errence's Wlll devlses Lhe laza PoLel Lo Lhe chlldren of my broLher 8axLer" and
hls reslduary esLaLe Lo hls wlfe Wlnlfred AL Lhe Llme Lhe Wlll ls execuLed ln 1999 8axLer has
Lwo chlldren AugusLus and 8eaLrlce AfLer Lhe Wlll ls execuLed buL before 1errence's deaLh
8axLer has anoLher chlld CharloLLe born ln 2004 AugusLus dles ln 2003 survlved by AugusLus
!r 1errence dles ln 2006 and ln 2008 8axLer has anoLher chlld ualLon
Wlnlfred 1errence 8axLer
AugusLus 8eaLrlce CharloLLe ualLon
AugusLus !r
1he anLllapse sLaLuLe does noL apply Lo AugusLus' share of Lhe class glfL?
1he members of Lhe class who survlve 1 Lake Lhe laza PoLel (8eaLrlce and CharloLLe)
4 WPLn 1LS1A1C8 nAMLS 8LnLllClA8lLS lnulvluuALL? nC1 AS A CLASS
LxAMLL 23 AMLnuLu Suppose 1errence's Wlll devlses Lhe laza PoLel Lo AugusLus 8eaLrlce
and CharloLLe Lhe chlldren of my broLher 8axLer ln equal shares" Pere Lhe Wlll makes glfLs of
Z shares Lo Lhree lndlvlduals AugusLus 8eaLrlce and CharloLLe
lf AugusLus predeceases 1errence hls share wlll lapse buL does noL go Lo Lhe oLhers because
Lhey are lndlvldually named lL goes Lo Lhe reslduary lnsLead (Wlnlfred)
LxAMLL 23 AMLnuLu Suppose 1errence's Wlll devlses Lhe laza PoLel Lo Lhe chlldren of my
son 8axLer"
WhaL does AugusLus !r Lake?
Slnce AugusLus who predeceased Lhe LesLaLor was 1errence's lssue and lefL a chlld AugusLus
!r who survlved 1errence boLh prongs of AnLlLapse are meL so AugusLus !r Lakes under anLl
lapse sLaLuLe
8uLL Cl 1PuM8 AnLllapse Lrumps Lhe class glfL" rule
3 CCnS18uC1lCn Cl A CLASS Cll1 lMLlCA1lnC An AuC1Lu Cu1" CPlLu
lf a chlld ls adopLed by a new famlly Lhe adopLed ouL" chlld does noL Lake as a beneflclary of a
class glfL made ln Lhe Wlll of a member of Lhe chlld's blrLh famlly
LxAMLL 26 Assume LhaL ulanna had a nonmarlLal chlld llona who was lmmedlaLely adopLed
1he adopLlon records were sealed and Lhe ldenLlLy of Lhe adopLlve famlly ls noL known ulanna
laLer marrled and had Lwo chlldren Chrls and kelsey ulanna's faLher dled leavlng a Wlll LhaL
esLabllshed a LrusL lncome Lo ulanna for llfe and on her deaLh remalnder Lo her lssue"
When ulanna dled Lhe LrusLee learned of llona's exlsLence Lhrough an anonymous Llp
llona (Lhe adopLed ouL chlld) ls noL enLlLled Lo share ln Lhe glfL of Lhe LrusL remalnder Lo
ulanna's lssue" along wlLh Chrls and kelsey because an adopLed ouL chlld generally has no
lnherlLance rlghLs from blrLh famlly
noLe 1he adopLed ouL chlld ls enLlLled Lo share ln a class glfL lf she ls adopLed by a member of
Lhe blrLh famlly
8 8uLL Cl CCnvLnlLnCL"
LaLerborn class members Members born afLer Lhe LesLaLor dles
1 8uLL 1he class closes aL Lhe Llme a dlsLrlbuLlon Lo Lhe class musL be made LaLerborn class
members are excluded from Laklng as members of Lhe class
2 8A1lCnALL 1hls ls a rule of consLrucLlon used Lo deLermlne Lhe Lakers of a class glfL and Lhe
mlnlmum share of each class member lL ls called Lhe rule of convenlence" because any oLher
soluLlon would be dlsrupLlve of properLy ownershlp under Lhe rule a dlsLrlbuLlon can be made
wlLh cerLalnLy LhaL a rebaLe or refund would noL be soughL laLer on
3 LlMl1A1lCn 1C 8uLL LaLerborn class members are nC1 excluded from Laklng as members of Lhe
class lf Lhe gesLaLlon" prlnclple applles 1hls ls a CL presumpLlon LhaL Lhere are 280 days from
concepLlon Lo blrLh
C WPLn 1PL CLASS CLCSLS
1 Cu18lCP1 Cll1 8? WlLL Lhe Class wlll Close on 1's deaLh
LxAMLL 23 8LvlSl1Lu 1errence's Wlll devlses Lhe laza PoLel Lo Lhe chlldren of my broLher
8axLer" ualLon does noL share ln Lhe glfL because Lhe class closed on 1's deaLh and u was born
afLerwards
2 A LllL LS1A1L C8 An lnCCML ln1L8LS1 Wl1P A 8LMAlnuL8 1C A CLASS Cl 8LnLllClA8lLS"
Class closes aL Lhe ueaLh of Lhe Llfe 1enanL or Lhe lncome 8eneflclary
LxAMLL 27 1opper's Wlll bequeaLhs properLy ln LrusL lncome Lo my wlfe WhlLney for llfe
and on her deaLh prlnclpal Lo Lhe chlldren of my slsLer SarabeLh" AL 1opper's deaLh ln 1999
SarabeLh has Lwo chlldren 8rldgeL and ConsLance ln 2002 SarabeLh has anoLher chlld uarcle
ln 2003 WhlLney dles and her llfe esLaLe comes Lo an end 1wo years laLer ln 2003 SarabeLh
has anoLher chlld Ldgar
WhlLney 1opper SarabeLh
8rldgeL ConsLance uarcle Ldgar
under Lhe rule of convenlence" Lhe class closes aL Lhe deaLh of Lhe llfe 1enanL when WhlLney
dles
uarcle shares ln Lhe glfL of Lhe LrusL corpus because she was born before Lhe class closed
before WhlLney's deaLh
Ldgar does noL share ln Lhe glfL of Lhe LrusL corpus because he was born afLer Lhe class closed

vl SlMuL1AnLCuS uLA1PS
A 8LvlSLu unllC8M SlMuL1AnLCuS uLA1P AC1 (8uSuA) AbsenL a Wlll provlslon Lo Lhe conLrary lf a
person dles under clrcumsLances where Lhere ls lnsufflclenL clear and convlnclng evldence Lo
prove LhaL such person ls Lo have survlved Lhe oLher by 120 hours (3 days) Lhe properLy of LhaL
person ls dlsLrlbuLed as Lhough he or she predeceased Lhe oLher person
LAln LAnCuACL 2 people dle wlLhln 120 hours of each oLher lf Lhere ls no proof LhaL one
survlved more Lhan 120 hours Lhan Lhe oLher golng Lo presume LhaL each ouLllved Lhe oLher
when flgurlng ouL how Lo dlsLrlbuLe Lhelr respecLlve properLy
LxAMLL 28 Wlnnle a wldow ls lnsured by a $23 mllllon llfe lnsurance pollcy LhaL names as
beneflclary my son Solomon lf he survlves me oLherwlse Lo my daughLer uesLlny" Wlnnle
also execuLes a Wlll LhaL leaves her reslduary esLaLe one half Lo my son Solomon and one half
Lo my daughLer uesLlny" Wlnnle and Solomon are boLh kllled by Lhe same lncldenL of polsonlng
however Solomon llngered for 48 hours afLer Lhe lncldenL before succumblng Lo deaLh and ls
survlved by hls daughLer Clgl uesLlny was noL ln[ured ln Lhe lncldenL and survlved Wlnnle
Assume furLher LhaL Solomon lefL a Wlll devlslng hls esLaLe Lo hls frlend lellx
Wlnnle
Solomon uesLlny
Clgl
uesLlny Lakes Lhe $23000 llfe lnsurance proceeds We dlsLrlbuLe as lf Wlnnle survlved and
bypassed Solomon
uesLlny Lakes Z of Wlnnle's reslduary esLaLe Assume LhaL Wlnnle survlved under 8uSuA so
Solomon predeceased buL anLllapse comes ln because we have lssue survlvlng and Z
(Solomon's share) goes Lo Clgl
LxAMLL 28 AMLnuLu Assume Wlnnle and Solomon are boLh kllled lnsLanLly by Lhe same
lncldenL of polsonlng
ulsLrlbuLe as lf each survlved Lhe oLher
uesLlny sLlll Lakes Lhe $23000 llfe lnsurance proceeds because bypass Solomon
uesLlny Lakes Z Wlnnle's reslduary esLaLe Clgl Lakes Z vla anLllapse
8 8uSuA Anu !Cln1L?PLLu 8CL81? !olnLlyheld properLy passes as Lhough each coowner
survlved Lhe oLher
llC1lCn 8uSuA LheoreLlcally severs Lhe rlghL of survlvorshlp ln cases of [olnLlyheld properLy
1hus Lhe properLy passes as Lhough a Lenancy ln common was lnvolved noL as survlvorshlp
properLy
LxAMLL 29 Assume LhaL PerberL and Wendy marrled soon afLer Wendy's dlvorce from Lrlc
PerberL and Wendy dle slmulLaneously (C8 Wl1Pln 120 PCu8S Cl LACP C1PL8) and are [olnL
LenanLs wlLh rlghL of survlvorshlp Lo Lhe 8lLz CarlLon PoLel whlch Lhey boughL LogeLher prlor Lo
Lhelr marrlage Wendy has Lwo chlldren Amanda and 8ecky from her prlor marrlage Lo Lrlc
and a son Carlos wlLh PerberL PerberL has no oLher chlldren WhaL ls Lhe dlsLrlbuLlon?
WLnu?'S LS1A1L AcL as lf W survlved and her half drops Lo her chlldren A 8 and C
PL88L81'S LS1A1L AcL as lf P survlved and hls half drops Lo C only (hls chlld)
noLe 1he same dlsLrlbuLlon resulLs for LenanLs by Lhe enLlreLy and [olnL bank accounLs
*kL? 1C 8uSuA ldenLlfy whose esLaLe you are dlsLrlbuLlng 1haL ls Lhe person who ls golng Lo
survlve

vll CPAnCLS ln 1LS1A1C8'S lAMlL? Al1L8 1PL WlLL lS LxLCu1Lu
A 1LS1A1C8 MA88lLS
1 8uLL Marrlage afLer Lhe execuLlon of a Wlll has no effecL on Lhe valldlLy of Lhe Wlll buL lL may
affecL glfLs and dlsposlLlons under Lhe Wlll
2 8A1lCnALL new ?ork law provldes for a rlghL of elecLlon" (dlscussed laLer on) so LhaL a LesLaLor
cannoL dlslnherlL hls spouse
8 1LS1A1C8 unMA88lLS"
1 8uLL lf Lhe CourL renders a flnal uecree of dlvorce annulmenL or separaLlon decree (uASu) afLer
Lhe execuLlon of a Wlll all glfLs and flduclary appolnLmenLs ln favor of Lhe former spouse are
revoked by operaLlon of law
8ead Lhe wlll as lf Lhe Spouse predeceased Lhe 1esLaLor
2 LxCLuSlCnS
a All glfLs and flduclary appolnLmenLs ln favor of Lhe lssue of Lhe former spouse are noL revoked
by operaLlon of law
b An appolnLmenL of Lhe former spouse as guardlan of Lhe couple's chlldren ls noL affecLed
c lf Lhe couple reconclle and remarry all provlslons ln favor of Lhe former spouse are resLored
LxAMLL 30 Wllma's Wlll devlses Creenacre Lo her husband Pank and Lhe resL of her esLaLe Lo
her broLher 8ronson 1he Wlll provldes Pank ls Lo serve as execuLor and guardlan of our
daughLer uebble lf he ls able oLherwlse my broLher 8ronson ls Lo serve as execuLor and
guardlan" Wllma and Pank dlvorced ln 2006 and Wllma dled ln 2007 wlLhouL havlng changed
her Wlll
ulvorce revokes glfL Lo Pank so Creenacre passes Lo reslduary 8ronson as lf P predeceased W
lf we read Lhe Wlll as Lhough Lhe former spouse predeceased Lhe LesLaLor Lhe anLllapse
sLaLuLe sLlll does noL apply ln favor of Pank's daughLer uebble because P ls Lhe Pusband noL
lssue broLher or slsLer (anLllapse doesn'L apply)
8ronson wlll serve as execuLor of Wllma's esLaLe because flduclary appolnLmenLs are also
revoked
Pank serves as uebble's guardlan appolnLmenL of spouse as guardlan ls noL revoked
8A8 LxAM 1WlS1S
Pank ls noL dlslnherlLed" lf he had applled for dlvorce buL a flnal decree had noL been enLered
aL Wllma's deaLh lL has Lo be a flnal decree rendered noL ln process
Pank ls noL dlslnherlLed" lf a separaLlon agreemenL was execuLed before Wllma's deaLh lL
has Lo be a separaLlon decree
8uLL Cl 1PuM8 Cnly a flnal decree of dlvorce separaLlon or annulmenL can dlslnherlL a
spouse under a Wlll
Pank cannoL recelve Lhe llfe lnsurance pollcy proceeds from Wllma's llfe lnsurance pollcy LhaL
names my husband Pank" as prlmary beneflclary because uSAu knocks ouL spouse from
Lhlngs passlng by operaLlon of law (llfe lnsurance 11 prevlously deemed ks)
C 1LS1A1C8'S CPlLu lS 8C8n C8 AuC1Lu Al1L8 1PL WlLL lS LxLCu1Lu
1 CCn1Lx1 1he L1L does noL proLecL chlldren who are allve when Lhe Wlll ls execuLed
reLermlLLed chlldren (C) Chlldren born or adopLed afLer Lhe Wlll ls execuLed
2 CLnL8AL 8uLL 1he L1L only proLecLs preLermlLLed chlldren who are
a noL provlded for by any seLLlemenL Anu
b nelLher provlded for nor menLloned ln Lhe Wlll
3 CLlC? AfLerborn Chlld lnherlLs somewhaL equally wlLh hls/her slbllngs
4 ll 1PL 1LS1A1C8 PAu CnL C8 MC8L CPlLu8Ln WPLn 1PL WlLL WAS LxLCu1Lu Anu
a no provlslon ls made for any chlldren Lhe preLermlLLed chlld lnherlLs noLhlng
b 1he Wlll made glfLs Lo Lhe oLher chlldren Lhe preLermlLLed chlld shares ln amounL Lo oLher
chlldren as lf class glfL was made
c lL appears LhaL Lhe 1esLaLor's lnLenLlon was Lo only make a llmlLed provlslon Lo Lhe chlldren
llvlng aL Lhe Llme Lhe Wlll was execuLed Lhe preLermlLLed chlld Lakes hls lnLesLaLe share
3 ll 1PL 1LS1A1C8 PAu nC CPlLu8Ln WPLn 1PL WlLL WAS LxLCu1Lu Lhen Lhe AfLerborn chlld
Lakes hls lnLesLaLe share
LxAMLL 31 ln 2003 1eddy execuLed a Wlll LhaL lefL Lhe resldue of hls esLaLe ln LrusL lncome
Lo my wlfe Wlllow and on her deaLh remalnder Lo my chlldren Abner and 8abeLLe ln equal
shares" ln 2003 1eddy and Wlllow adopLed a chlld eLer 1eddy dles a few weeks afLer eLer
ls adopLed and hls Wlll ls admlLLed Lo probaLe 1eddy was survlved by Wlllow and Lhe Lhree
chlldren
1o deLermlne wheLher eLer Lakes as a preLermlLLed chlld wlLhln Lhe meanlng of Lhe sLaLuLe ask
1 ls Lhe chlld born or adopLed afLer Lhe Wlll ls execuLed? ll ?es 1PLn
2 ls Lhe chlld noL provlded for by any seLLlemenL? ll ?es 1PLn
3 ls Lhe chlld nelLher provlded for nor menLloned ln Lhe Wlll? ll ?es 1PLn
1he Chlld ls reLermlLLed as lnLended by Lhe L1L
eLer Lakes Lhe same share as hls slbllngs as lf a class glfL was made because all 3
requlremenLs are meL (also applles Lo nonmarlLal afLerborns)
Pls share comes ouL of Lhe glfLs of Lhe oLher chlldren
uoes eLer Lake as a preLermlLLed chlld
l lf prlor Lo hls deaLh 1eddy Look ouL a $23 mllllon llfe lnsurance pollcy namlng
eLer as prlmary beneflclary no because C musL noL be provlded for by any
oLher seLLlemenL
ll lf 1eddy's Wlll does noL provlde for hls exlsLlng chlldren aL Lhe Llme of lLs
execuLlon no because none of Lhe chlldren geL anyLhlng
lll lf 1eddy had no chlldren aL Lhe Llme Lhe Wlll was execuLed 1hereafLer he
adopLs eLer ?es C Lakes hls lnLesLaLe share
lv lf 1eddy's Wlll makes a llmlLed provlslon" for hls exlsLlng chlldren by
provldlng for $3 Lo my chlldren Abner and 8abeLLe" 1hereafLer 1eddy adopLs
eLer ?es C Lakes hls lnLesLaLe share from all oLher beneflclarles
proporLlonally
v lf 1eddy's Wlll devlses a dlfferenL amounL Lo each chlld by provldlng for $1
mllllon Lo my son Abner and $3 mllllon Lo my daughLer 8abeLLe" 1hereafLer
1eddy adopLs eLer Add amounLs LogeLher and dlvlde by number of chlldren
lncludlng afLerborn AmounL comes from oLher chlldren proporLlonally
noLe lrozen embryos are noL C

vlll nLCA1lvL 8LCuLS1S
A CCMMCn LAW 8uLL (appllcable ln mosL sLaLes) When a Wlll does noL make a compleLe dlsLrlbuLlon
of Lhe esLaLe (resulLlng ln parLlal lnLesLacy) words of dlslnherlLance ln Lhe Wlll are lneffecLlve
wlLh respecL Lo properLy passlng by lnLesLacy
8A1lCnALL roperLy passlng by lnLesLacy ls governed by lnLesLacy law noL by Lhe LesLaLor's
Wlll
8 nLW ?C8k'S nLCA1lvL 8LCuLS1" 8uLL Words of dlslnherlLance are glven full effecL ln parLlal
lnLesLacy
LxAMLL 32 1ammy's Wlll devlsed her engagemenL rlng Lo her son Slmon and her reslduary
esLaLe Lo her husband Puck Per Wlll also provlded l lnLenLlonally make no provlslon for my
daughLer uoroLhy as she has been a greaL dlsappolnLmenL Lo me" 1ammy dlvorced Puck ln
2004 and dled ln 2007 wlLhouL havlng changed her Wlll She ls survlved by Slmon and uoroLhy
uoroLhy has no chlldren
Puck does noL Lake Lhe reslduary esLaLe because ulvorce revokes all glfLs ln wlll Lo survlvlng
spouse 8eslduary esLaLe falls lnLo lnLesLacy
uoes uoroLhy Lake a share of Lhe reslduary esLaLe?
AL CL uoroLhy would Lake Z Lhe reslduary esLaLe LhaL falls lnLo lnLesLacy and Slmon would Lake
Lhe oLher Z
ln new ?ork uoroLhy would be LreaLed as predeceased and Slmon Lakes enLlre esLaLe
noLe lf uoroLhy had chlldren Lhey would Lake Z of Lhe reslduary esLaLe LhaL falls lnLo
lnLesLacy as uoroLhy's lssue vla Lhe anLllapse sLaLuLe slnce 1ammy dld noL dlslnherlL uoroLhy's
chlldren

lx vA8lA1lCnS 1C 1LS1A1L ulS18l8u1lCnS
A LllL1lML Cll1 1C 8LnLllClA8? SA1lSlAC1lCn Cl LLCAClLS"
noLe SaLlsfacLlon of Legacles" ls Lhe Wllls" equlvalenL of AdvancemenLs" ln lnLesLacy
1 A1 CCMMCn LAW A llfeLlme glfL (made afLer Lhe Wlll's execuLlon) Lo a beneflclary named ln Lhe
LesLaLor's Wlll was presumpLlvely made ln parLlal or LoLal saLlsfacLlon of Lhe legacy Lo be Laken
lnLo accounL when dlsLrlbuLlng Lhe LesLaLor's esLaLe aL deaLh
2 nLW ?C8k 8uLL new ?ork has re[ecLed Lhe saLlsfacLlon of legacles" presumpLlon by sLaLuLe 1hus
Lhere ls no saLlsfacLlon of legacy unless proved by
a ConLemporaneous wrlLlng made aL Llme of glfL Anu
b Slgned by donor/donee
LxAMLL 33 1revor wroLe a Wlll LhaL made a $23000 bequesL Lo hls nlece nell 1hereafLer
1revor gave nell $10000 cash Lelllng her (ln Lhe presence of a prlesL a blshop and a rabbl) l
wanL you Lo know LhaL Lhls ls a down paymenL on Lhe legacy l have glven you ln my Wlll"
1revor dled Lwo years laLer
1he $10000 glfL should noL be LreaLed as a parLlal saLlsfacLlon of nell's legacy because we do
noL have a slgned conLemporaneous wrlLlng
8 8LlL8LnCL 1C lAC1S Anu LvLn1S Cu1SluL 1PL WlLL
1 lnCC8C8A1lCn 8? 8LlL8LnCL Lx18lnSlC uCCuMLn1
LxLrlnslc documenL A documenL LhaL ls noL parL of Lhe Wlll lLself
a CCn1Lx1 ln almosL all sLaLes Lhe Lerms of an exLrlnslc documenL can be lncorporaLed by
reference lf (l) Lhe documenL was ln exlsLence when Lhe Wlll was drafLed (ll) Lhe Wlll shows an
lnLenL Lo lncorporaLe Lhe documenL and (lll) Lhe documenL ls clearly ldenLlfled by Lhe language
ln Lhe Wlll
b nLW ?C8k 8uLL uoes noL recognlze lncorporaLlon by reference LveryLhlng musL be
formally execuLed by 7 pL LesL
LxAMLL 34 Cn lebruary 1 2007 1wyla execuLed a Wlll LhaL provlded l devlse all of my
[ewelry Lo Lhe persons named ln a llsL daLed lebruary 1 2006 whlch l have placed ln my safe
deposlL box" AfLer 1wyla's deaLh Lhe llsL ls found lL ls ln 1wyla's handwrlLlng and slgned by
her buL noL wlLnessed
1he llsLed dlsposlLlons are noL glven effecL because lncorporaLlon by reference ls noL
recognlzed ln n?
2 AC1S Cl lnuLLnuLn1 SlCnlllCAnCL (nCn1LS1AMLn1A8? AC1S")
a uCC18lnL AcLs performed by Lhe LesLaLor afLer Lhe Wlll ls execuLed whlch have a purpose or
moLlve lndependenL of any LesLamenLary purpose are glven full effecL when dlsLrlbuLlons are
made
LxAMLL 33 1errence execuLed a Wlll LhaL bequeaLhed Lhe auLomoblle LhaL l own aL my
deaLh" Lo hls nephew nlcholas and Lhe furnlLure and furnlshlngs ln my llvlng room" Lo hls
slsLer Sara 1hereafLer 1errence Lrades hls 1996 1aurus for a brand new orsche Pe also
removes a 8embranL (worLh $1 bllllon) from den and mounLs lL on Lhe wall ln hls llvlng room
nlcolas can Lake Lhe orsche Sara can Lake Lhe 8embranL
Suppose 1errence bequeaLhed Lhe conLenLs of my yachL Lawyers 8 us" Lo hls moLher Pls
moLher can Lake Lhe conLenLs
b LxCL1lCn 1lLle documenLs (eg deeds sLock cerLlflcaLes bank passbooks) can only be
Lransferred as MandaLed by Law
u11lnC l1 1CCL1PL8
1lm a wldower had a son ArL and Lwo slsLers 8onnle and Connle 8onnle ls dlvorced and has
a son ned Connle ls wldowed and has Lwo daughLers uede and Ldle Cn March 10 2002 1lm
duly execuLed a Wlll whlch made Lhe followlng dlsposlLlons
1 l leave my home Creenacre Lo my slsLers ln equal shares
2 l leave my boaL Lo my frlend lay
3 All Lhe resldue of my esLaLe l glve and devlse ln accordance wlLh Lhe memo Laped
Lo Lhe boLLom of my couch
4 l appolnL Lvan Lhe execuLor of my esLaLe
Connle dled on !une 1 2003 Cn !anuary 13 2004 1lm and lay were kllled ln a car accldenL lL
was lmposslble Lo deLermlne who dled flrsL lay dled lnLesLaLe survlved by her daughLer Clna
Cn Lhe daLe of hls deaLh 1lm owned Creenacre valued aL $300000 Lhe boaL valued aL $30000
and a bank accounL havlng a balance of $200000 1lm was survlved by hls son ArL hls slsLer
8onnle hls nephew ned and hls nleces uede and Ldle An unslgned memo was found Laped
Lo Lhe boLLom of 1lm's couch dlsLrlbuLlng Lhe reslduary Lo x ? and Z charlLles ln equal shares
1lm's Wlll has been admlLLed Lo probaLe and Lvan has duly quallfled as execuLor 8onnle has
valldly renounced her lnLeresL ln 1lm's esLaLe ned clalms LhaL he alone ls enLlLled Lo lnherlL
Creenacre uede and Ldle clalm LhaL Lhey are enLlLled Lo share ln Creenacre Clna clalms LhaL
she ls enLlLled Lo lnherlL 1lm's boaL Lvan reLalned you Lo represenL Lhe esLaLe and has posed
Lhe followlng quesLlons
(1) WhaL ls Lhe effecL of (a) Connle's deaLh and (b) 8onnle's renunclaLlon of her lnLeresL on Lhe
dlsposlLlon of Creenacre?
(2) WhaL ls Lhe effecL of 1lm's and lay's slmulLaneous deaLhs on Lhe dlsposlLlon of 1lm's boaL?
(3) Pow should Lhe reslduary esLaLe be dlsLrlbuLed?
Cu1LlnL Cl AnSWL8 (Answer aL end of Lhls CuLllne)
(1)(a) Connle dead 1's slsLer AnLllapse
(b) 8onnle dlsclalmed 1's slsLer AnLllapse (musL be dlfferenL lssue)
(2) 1lm/lay slm deaLh lay frlend no AnLllapse
(3) 8esld esLaLe lncorp by ref lnLesLacy

x CPAnCLS ln ulS18l8u1lCn Cl 1LS1AMLn1A8? Cll1S
A CLASSlllCA1lCn Cl Cll1S
1 Speclflc ClfL l devlse 8lueacre (my compuLer) Lo my son SeLh"
2 uemonsLraLlve Legacy A general amounL buL Lhe LesLaLor deslgnaLes a speclflc source from
whlch Lhe amounL ls Lo be pald from l bequeaLh $3 mllllon Lo be pald from Lhe proceeds of
Lhe sale of my CM sLock Lo my daughLer ulane"
3 Ceneral Legacy A general amounL l glve Lhe sum of $3 mllllon Lo my daughLer ulane"
4 8eslduary ulsposlLlon l glve all Lhe resL resldue and remalnder of my esLaLe Lo my son
SeLh"
3 lnLesLaLe roperLy Where parLlal lnLesLacy resulLs and Lhe Wlll has no reslduary clause l
glve $3 mllllon Lo my good frlend lrank lrled" lrank lrled predeceased me
8 A8A1LMLn1 (8LuuC1lCn) Cl LLCAClLS
1 8uLL lf Lhere are more clalms agalnsL Lhe esLaLe Lhan Lhere are asseLs Lo cover all glfLs made under
Lhe Wlll Lhe glfLs under a Wlll AbaLe
AbaLemenL noL glvlng effecL Lo glfLs so LhaL credlLors' clalms can be saLlsfled
2 C8uL8 Cl A8A1LMLn1" AbsenL a provlslon ln Lhe Wlll Lhe order ln whlch a LesLaLor's properLy
abaLes ls
a lnLesLaLe and 8eslduary roperLy equally 1PLn
b Ceneral 1PLn
c uemonsLraLlve 1PLn
d Speclflc Anu CnL? 1PLn
e lLems LhaL quallfy for Lhe esLaLe Lax marlLal deducLlon
8uLL Cl 1PuM8 SLarL aL Lhe lasL Lype of glfL llsLed ln SecLlon A (prevlous page) and abaLe up
LxAMLL 36 1anner's esLaLe ls worLh $200000 aL hls deaLh buL hls debLs LoLal $100000 1he
provlslons of 1anner's Wlll provlde l glve and devlse Creenacre Lo Alex" l glve $30000 from
my accounL aL 8ock 8oLLom 8ank Lo 8eLsy" l glve $30000 Lo Carl" l glve Lhe resL of my
esLaLe Lo uanlel"
Creenacre ls worLh $30000 WhaL ls Lhe dlsLrlbuLlon of 1anner's esLaLe? (how do we pay
debLs)
uanlel geLs $0 8eslduary $30k geLs knocked ouL flrsL
Carl geLs $0 8ecause hls general glfL of $30k geLs knocked ouL nexL
8eLsy and Alex geL Lhelr glfLs uemonsLraLlve and Speclflc are lasL Lo go
AbaLe pro raLa
LxAMLL 36 AMLnuLu Suppose 1anner's Wlll provldes l glve $30000 Lo 8eLsy" WhaL ls Lhe
dlsLrlbuLlon?
LffecL of alLerlng Lhe glfL (Lakes ouL Lhe word from")
uanlel sLlll geLs $0 reslduary
Carl and 8eLsy boLh have Ceneral legacles so Lhey geL $23k each
Alex geLs Creenacre (speclflc glfL)
C AuLM1lCn (lAlLu8L Cl Cll1)
1 8uLL lf a LesLaLor makes a speclflc glfL of properLy and Lhe properLy cannoL be found or ls no
longer owned by Lhe LesLaLor aL Lhe Llme of her deaLh Lhe glfL falls under Lhe docLrlne of
adempLlon (wlLhouL regard Lo Lhe LesLaLor's probable lnLenL)
ln oLher words lf Lhe speclflc glfL doesn'L exlsL Lhe person geLLlng Lhe glfL loses
8LMLM8L8 AdempLlon only applles Lo SLClllC Cll1S
2 8LASCn uLMCnS18A1lvL LLCAClLS uC nC1 AuLLM A demonsLraLlve legacy (a general glfL from a
speclflc source) wlll Lurn lnLo a general legacy lf Lhere ls no cash avallable from Lhe source
deslgnaLed
ln oLher words lf Lhere ls no cash ln Lhe esLaLe or lf Lhe deslgnaLed source ls no longer ln
exlsLence oLher asseLs wlll be sold Lo saLlsfy a demonsLraLlve legacy
LxAMLL 37 1lllle execuLed a Wlll LhaL provlded l devlse my Syracuse farmlands Lo my son
Sklpper and my reslduary esLaLe Lo my daughLer ualsy" 1wo years laLer 1lllle sells all of her
Syracuse farmlands for $100000 cash and a $900000 noLe LhaL ls secured by a morLgage on Lhe
farmlands 1lllle dled slx monLhs laLer survlved by Sklpper and ualsy
Sklpper does noL Lake Lhe Syracuse farmlands because Lhey are a speclflc glfL whlch was sold
Sklpper does noL Lake Lhe noLe and morLgage because Lhe Wlll says Syracuse farm land so lL
adeems (falls) noLe and morLgage become parL of reslduary esLaLe
3 1P8LL S1A1u1C8? LxCLuSlCnS
a lnsurance proceeds for losL damaged or desLroyed properLy 1he beneflclary Lakes Lhe
lnsurance proceeds Lo Lhe exLenL Lhey are pald afLer deaLh
b roceeds recelved under an execuLory conLracL (k hasn'L been performed yeL) 8eneflclary
wlll geL proceeds whlch are pald afLer deaLh
c roceeds from a guardlan or conservaLor's sale of speclflcally bequeaLhed properLy
8eneflclary ls enLlLled Lo recelve money or properLy lnLo whlch proceeds from Lhe sale or
Lransfer can be Lraced
LxAMLL 38 1lllle execuLed a Wlll LhaL amongsL lLs oLher provlslons bequeaLhed my
engagemenL rlng Lo my daughLer ualsy" 1wo years laLer Lhe engagemenL rlng was sLolen from
1lllle and $30000 ln lnsurance proceeds was pald by reason of Lhe LhefL Lo 1lllle's esLaLe AfLer
her deaLh
ualsy ls enLlLled Lo Lhe lnsurance proceeds because Lhey were pald AfLer deaLh
ualsy would noL be enLlLled Lo Lhe lnsurance proceeds lf Lhey had been pald Lo 1lllle before her
deaLh because adempLlon would apply and u geLs noLhlng
LxAMLL 39 1lllle execuLed a Wlll LhaL provlded l devlse 8lueacre Lo my son Sklpper and l
devlse urpleacre Lo my daughLer ualsy" 1lllle enLers lnLo a conLracL for Lhe sale of 8lueacre Lo
a famlly frlend lrlLz 1he k ls sLlll execuLory aL 1lllle's deaLh 8efore her deaLh urpleacre ls
Laken by emlnenL domaln by Lhe 8lg 8en 1hruway AuLhorlLy and 1llle ls awarded $700000 She
deposlLs Lhe condemnaLlon award lnLo a bank accounL whlch had a balance of $778000 (wlLh
lnLeresL) aL 1lllle's deaLh
Sklpper ls enLlLled Lo Lhe proceeds recelved under Lhe execuLory conLracL from Lhe sale of Lhe
8lueacre b/c S Lakes any k proceeds LhaL are pald afLer 1's deaLh
Sklpper would noL be enLlLled Lo Lhe proceeds from Lhe sale lf Lhe kwas fully performed four
days 8efore 1lllle's deaLh S would Lake noLhlng execuLory k rule only applles Lo proceeds afLer
deaLh
ualsy ls noL enLlLled Lo Lhe condemnaLlon award wlLh respecL Lo urpleacre because
adempLlon applles
LxAMLL 39 AMLnuLu Suppose 1lllle became lncapaclLaLed before her deaLh and her
conservaLor sold 8lueacre Lo ralse funds for 1lllle's care
Sklpper ls enLlLled Lo Lhe proceeds from Lhe sale of 8lueacre buL only Lo Lhe exLenL LhaL Lhe
proceeds can be Lraced and aren'L spenL
u SLClllC Cll1S Cl LnCuM8L8Lu 8CL81? nC LxCnL8A1lCn Cl LlLnS
1 CCMMCn LAW 8uLL lf a LesLaLor makes a speclflc glfL of properLy LhaL ls sub[ecL Lo a morLgage or
oLher llen on whlch Lhe LesLaLor ls personally llable Lhe beneflclary ls enLlLled Lo have Lhe llen
exoneraLed
LxoneraLlon 1he dlscharge of any encumberances on speclflcally bequeaLhed properLy uslng
Lhe reslduary esLaLe
noLe 1hls concepL may be examlned on Lhe M8L ln a 8eal roperLy quesLlon lf Lhe sLaLe ln
quesLlon ls sald Lo follow CL
2 nLW ?C8k 8uLL Leans on speclflcally devlsed properLy are noL exoneraLed unless Lhe wlll dlrecLs
exoneraLlon
LxAMLL 40 1haLcher's Wlll lncludes Lhe followlng clauses
1 l dlrecL LhaL my execuLor pay all of my [usL debLs ouL of my reslduary esLaLe as soon
afLer my deaLh as may be pracLlcable
2 l devlse my house ln Lhe CaLskllls Lo my broLher 8ernle who spenL many weekends
wlLh me
3 l devlse my reslduary esLaLe Lo my slsLer Sylvla"
AL 1haLcher's deaLh Lhe house ln Lhe CaLskllls ls sub[ecL Lo a morLgage securlng a $120000 noLe
1he execuLor ls noL requlred Lo pay Lhe $120000 noLe so LhaL Lhe CaLskllls house wlll pass Lo
8ernle free of Lhe llen because exoneraLlon does noL happen unless Lhe wlll speclflcally says so
8ernle ls noL enLlLled Lo demand LhaL Lhe execuLor exoneraLe Lhe llen by relylng on Lhe flrsL
clause of Lhe Wlll dlrecLlng paymenL of all of my [usL debLs as soon afLer my deaLh as may be
pracLlcable A general provlslon for paymenL of debLs does noL work Lo exoneraLe llens
1herefore ln new ?ork 8 ls golng Lo 1ake sub[ecL Lo Lhe noLe exacLly whaL 1 owned
L 8LCuLS1S Cl SPA8LS Cl S1CCk Anu C1PL8 SLCu8l1lLS
1 Cll1S Cl SPA8LS Cl S1CCk ln u8LlCL?18AuLu CC8C8A1lCnS A8L Ceneral glfLs and do noL
adeem
LxCL1lCn ClfLs of shares of sLock ln publlclyLraded corporaLlons are speclflc glfLs lf Lhe
LesLaLor bequeaLhes my sLock"
2 Cll1S Cl SPA8LS Cl S1CCk ln CLCSLL?PLLu CCMAnlLS A8L Speclflc glfLs and wlll adeem lf Lhey
don'L exlsL
3 Cll1S Cl SPA8LS Cl S1CCk WPL8L A S1CCk SLl1 CCCu8S A8L 1reaLed as a speclflc bequesL for
purposes of Lhe spllL
noLe lL ls lrrelevanL when deallng wlLh sLock spllLs wheLher Lhe LesLaLor used my" language
and/or wheLher Lhe sLock was publlclyLraded or closelyheld
LxAMLL 41 1roy execuLes a Wlll LhaL lncludes Lhe followlng clauses
4 l glve $30000 Lo be pald from Lhe proceeds of Lhe sale of my Coogle sLock Lo my
son Splke
3 l glve my 100 shares of l8M common sLock Lo my daughLer uara
6 l glve 100 shares of kodak common sLock Lo my broLher 8en[y"
AL Lhe Llme he wroLe hls Wlll 1roy owned 100 shares each of Coogle l8M and kodak sLock Pe
laLer sold Lhe Coogle sLock and used Lhe sale proceeds Lo buy a !aguar Pe sold Lhe l8M sLock
and used Lhe proceeds Lo buy A11 sLock Pe sold Lhe kodak sLock and used Lhe proceeds Lo
buy nlkon sLock 1roy dles wlLhouL havlng changed hls Wlll
AdempLlon doesn'L apply Lo demonsLraLlve glfLs (!aguar)
Splke geLs $30k from oLher asseLs noL necessarlly from !aguar
noLe lf 1roy owned Coogle sLock aL hls deaLh Lhe execuLor would be under a duLy Lo sell lL Lo
ralse Lhe $30000
uara does noL Lake anyLhlng because my" l8M shares are a speclflc glfL LhaL doesn'L exlsL
8en[y Lakes value of 100 shares of kodak sLock from oLher asseLs because Lhey are a general
glfL and noL adeemed
LxAMLL 41 AMLnuLu Suppose LhaL kodak ls a closelyheld corporaLlon AfLer execuLlng Lhe
Wlll 1roy sells all of hls kodak sLock Lo hls slsLer 8en[y Lakes noLhlng because Lhls ls LreaLed as
a speclflc bequesL
LxAMLL 41 AMLnuLu Suppose 1roy dld noL sell hls kodak sLock lnsLead kodak spllLs Lwo
forone 8en[y Lakes all 200 shares even Lhough lL's a general legacy
LxAMLL 41 AMLnuLu Suppose LhaL l8M ls acqulred by A11 ln a frlendly Lakeover ln whlch
l8M shareholders geL one share of A11 sLock for every Lwo shares of l8M 1hus aL Lhe Llme of
hls deaLh 1roy owned 30 shares ln A11 buL none ln l8M AdempLlon does noL apply because
Lhe l8M sLock ls dlrecLly Lraceable Lo Lhe A11 sLock so u Lakes 30 shares of A11
u11lnC l1 1CCL1PL8
Cn uecember 1 1998 ln Lhe presence of Lwo aLLesLlng wlLnesses 1ed duly execuLed a Wlll LhaL
conLalned Lhe followlng provlslons
1) l bequeaLh 100 shares of C Corp Lo my broLher 8ob
2) l bequeaLh my 1lffany lamp Lo my aunL Ann
AL Lhe Llme of hls deaLh 1ed owned 200 shares of C Corp conslsLlng of 100 shares purchased
by 1ed ln 1993 and 100 shares recelved by 1ed ln 2002 as a resulL of a 2 for 1 sLock spllL 8ob
demanded Lhe shares of C Corp Ld Lhe execuLor conLends LhaL 8ob ls enLlLled Lo recelve only
100 shares Also aL Lhe Llme of 1ed's deaLh lL was dlscovered LhaL one monLh earller 1ed sold
Lhe 1lffany lamp Lo a local arL dealer and was pald $30000 Ann asserLed LhaL ln lleu of Lhe
1lffany lamp she ls enLlLled Lo recelve $30000 from 1ed's esLaLe lL ls undlspuLed LhaL Lhe
1lffany lamp had a falr markeL value of $30000 aL 1ed's deaLh ls 1ed's broLher 8ob enLlLled Lo
recelve Lhe 200 shares of C Corp? ls 1ed's aunL Ann enLlLled Lo recelve $30000 from 1ed's
esLaLe?
Cu1LlnL Cl AnSWL8
8ob 100 shares" general (no my") sLock spllL speclflc 8ob Lakes 200
Ann my 1lffany lamp" speclflc doesn'L exlsL adeems proceeds pald bf 1's deaLh Ann
geLs noLhlng

xl nCn8C8A1L ASSL1S
robaLe LsLaLe roperLy LhaL a LesLaLor owned solely ln hls name aL Lhe Llme of hls deaLh
whlch ls dlsposed of pursuanL Lo Lhe Lerms of hls Wlll or passes by lnLesLacy
nonrobaLe AsseLs lnLeresLs ln properLy LhaL are noL sub[ecL Lo dlsposlLlon under Lhe Wlll or
vla lnLesLacy
CA1LCC8lLS Cl nCn8C8A1L ASSL1S
A roperLy passlng by 8lghL of Survlvorshlp (eg A [olnL bank accounL [olnL sLock accounL or payable
on deaLh securlLles)
8 roperLy passlng by ConLracL (lncludlng a llfe lnsurance pollcy or employee beneflLs payable Lo a
beneflclary oLher Lhan Lhe decedenL or decedenL's esLaLe)
noLe lf Lhe lnsurance or beneflLs proceeds are pald Lo Lhe LesLaLor's execuLor or esLaLe Lhe
proceeds become probaLe asseLs
C roperLy held ln 1rusL
noLe 1he Lerms of Lhe LrusL wlll govern Lhe dlsposlLlon of Lhe LrusL asseLs
u roperLy over whlch uecedenL holds a ower of AppolnLmenL (oA)
LxAMLL 42 1oby has a $300000 !ohn Pancock llfe lnsurance pollcy LhaL names hls wlfe
Whoopl as beneflclary 1oby (sLlll marrled Lo Whoopl) dles leavlng a Wlll LhaL provldes l dlrecL
LhaL Lhe proceeds of my !ohn Pancock llfe lnsurance pollcy be pald Lo my broLher 8orls"
1he $300000 pollcy proceeds passes Lo W b/c Lhe wlll ls lneffecLlve wlLh respecL Lo non
probaLe properLy

xll LLLC1lvL SPA8L S1A1u1L
A LLLC1lvL SPA8L ln CLnL8AL
1 u8CSL Cl S1A1u1L 1o proLecL Lhe survlvlng spouse agalnsL dlslnherlLance by glvlng hlm or her a
mlnlmum share of Lhe LesLaLor's probaLe esLaLe
LxAMLL Cl ulSlnPL8l1AnCL Wllma dled leavlng a Wlll LhaL provlded l glve $23 Lo my
husband 8obo one dollar for each mlserable year l spenL wlLh hlm l glve all Lhe resL of my
esLaLe Lo my falLhful chauffeur SLeve ln appreclaLlon of hls many servlces" WhaL are 8obo's
rlghLs?
LLLC1lvL SPA8L 1he greaLer of $30k C8 1/3 of LsLaLe
2 A?MLn1 Cl LLLC1lvL SPA8L AMCun1
a CALCuLA1lCn Cl AMCun1 A?A8LL ln Lheory Lhe elecLlve share ls only applled Lo Lhe
LesLaLor's neL probaLe esLaLe
neL probaLe esLaLe 1he value of Lhe esLaLe afLer paymenL of debLs buL before paymenL of
esLaLe Laxes
b 8uLL lf Lhe elecLlve share ls noL saLlsfled for Lhe survlvlng spouse oLhers conLrlbuLe
proporLlonaLely or pro raLa
c WPC CCn18l8u1LS 1C A?MLn1? 8eneflclarles under Lhe Wlll beneflclarles of
LesLamenLary subsLlLuLes" (see below) and/or lnLesLaLe dlsLrlbuLees
3 Su8vlvlnC SCuSL'S LLLC1lvL vS ln1LS1A1L SPA8L under lnLesLacy Lhe survlvlng spouse Lakes
Lhe enLlre esLaLe (lf Lhe LesLaLor ls noL survlved by lssue) C8 $30000 plus Z Lhe balance of
esLaLe (lf Lhe LesLaLor ls survlved by lssue)
8uLL Cl 1PuM8 lf Lhe decedenL dled wlLhouL a Wlll Lhe survlvlng spouse's lnLesLaLe share wlll
always be larger Lhan hls or her elecLlve share unless LesLamenLary subsLlLuLes" are lnvolved
8 1LS1AMLn1A8? Su8S1l1u1LS
1 CCn1Lx1 Slnce Lhe elecLlve share LheoreLlcally applles only Lo Lhe LesLaLor's probaLe esLaLe a
LesLaLor lnLenL on dlslnherlLlng hls or her spouse could defeaL Lhe proLecLlon of Lhe elecLlve
share sLaLuLe by Lransferrlng nonprobaLe asseLs Lo oLher persons
2 CLnL8AL 8uLL 1o prevenL a LesLaLor from defeaLlng Lhe elecLlve share sLaLuLe Lhe elecLlve share
lncludes Lhe probaLe esLaLe Anu LesLamenLary subsLlLuLes (collecLlvely known as Lhe
augmenLed esLaLe" or Lhe elecLlve share esLaLe")
3 1LS1AMLn1A8? Su8S1l1u1LS (1esLamenLary SubsLlLuLes need a LLC u)
* *1 1oLLen 1rusLs lncludlng bank accounLs ln Lhe LesLaLor's name ln LrusL for anoLher (eg A
1rusLee for 8") and payable on deaLh securlLles
* *S Survlvorshlp LsLaLes lncludlng [olnL Lenancles Lenancles by Lhe enLlreLy [olnL bank
accounLs and survlvor bank accounLs (lf creaLed on or afLer SepLember 1 1966)
L LlfeLlme 1ransfers wlLh SLrlngs ALLached
l 1ransfers where Lhe LesLaLor reLalns Lhe power Lo revoke lnvade consume or dlspose
of Lhe prlnclpal or name new beneflclarles (revocable LrusL) Anu
ll 1ransfers (lrrevocable) made durlng Lhe marrlage where Lhe LesLaLor reLalned a llfe
esLaLe (lf lrrevocably Lransferred on or afLer SepLember 1 1992)
L Lmployee penslon proflLsharlng and deferred compensaLlon plans (lf Lhe LesLaLor
deslgnaLed Lhe beneflclary of Lhe plan on or afLer SepLember 1 1992)
noLe lf Lhe plan ls called a quallfled plan" only Z ls a 1Sub regardless of beneflclary
*C ClfLs made wlLhln 1 year of deaLh
l ClfLs ln excess of $13000 (Lhe annual glfL Lax excluslon) Anu
ll ClfLs causa morLls" ClfLs made ln fear of lmpendlng deaLh (regardless of Lhe amounL
of Lhe glfL)
u uS governmenL bonds and oLher Cu (pay on deaLh") arrangemenLs
* ower's of AppolnLmenL roperLy over whlch Lhe LesLaLor held a presenLly exerclsable
general power of appolnLmenL
8uLL Cl 1PuM8 lf 1 has an lnLeresL ln Lhe properLy lL's golng Lo be a 1Sub
1hus almosL all nonprobaLe Lransfers are LesLamenLary subsLlLuLes
4 nC1 1LS1AMLn1A8? Su8S1l1u1LS (LCCl1)
* *L Llfe lnsurance WheLher payable Lo Lhe survlvlng spouse or a Lhlrd parLy
C Cnehalf (Z) of a quallfled penslon and proflLsharlng beneflLs (lf Lhe LesLaLor named a
beneflclary before SepLember 1 1992 and dld noL change Lhe beneflclary LhereafLer)
*C ClfLs of less Lhan $13000 made wlLhln one year of deaLh
* remarrlage lrrevocable 1ransfers (eg A glfL Lo a frlend prlor Lo marrlage)
*l lrrevocable Lransfers made more Lhan one year before deaLh 1ransfers where Lhe LesLaLor
dld noL reLaln Lhe power Lo revoke lnvade consume or dlspose of Lhe prlnclpal or name new
beneflclarles
1 1ransfers (lrrevocable) made durlng Lhe marrlage where Lhe LesLaLor reLalns a llfe esLaLe (lf
lrrevocably Lransferred before SepLember 1 1992)
8uLL Cl 1PuM8 lf 1 does noL have an lnLeresL lL's noL a 1Sub
Ma[or LxcepLlon Llfe lnsurance
3 CALCuLA1lnC 1PL LLLC1lvL SPA8L LS1A1L Cenerally Lhe full value of a 1Sub ls lncluded
LxCL1
a Survlvorshlp esLaLes lnvolvlng Lhe LesLaLor and a 1Pl8u A81?
A dead spouse and 3
rd
arLy
ConslderaLlon lurnlshed LesL applles 1he survlvlng spouse has Lhe burden of provlng Lhe
amounL of Lhe dead spouse's conLrlbuLlon Lo Lhe asseL
b Survlvorshlp esLaLes lnvolvlng Lhe LesLaLor and Lhe Su8vlvlnC SCuSL Palf ls a 1Sub
LxAMLL 43 Wanda marrled Parold ln 1999 ln 2002 Wanda and her slsLer Sue acqulred LlLle
Lo Lhe 8rooklyn 8rldge Laklng LlLle as [olnL LenanLs wlLh rlghL of survlvorshlp ln 2003 Wanda
and Parold opened a [olnL bank accounL Wanda dled ln 2008 leavlng a neL probaLe esLaLe of
$300000 Wanda's Wlll devlsed CenLral ark (worLh $73000) whlch she owned Solely ln her
own name Lo Parold and her remalnlng esLaLe (conslsLlng of cash ln Lhe amounL of $223000)
Lo Sue Parold flled for an elecLlve share
WhaL ls Lhe dlsLrlbuLlon of Lhe WandaSue [olnL Lenancy? 1Sub beLween W and S (3
rd
arLy) so
P has Lhe burden of provlng Lhe amounL of ConslderaLlon lurnlshed by W for Lhe properLy
8aLlonale 1he survlvlng spouse ls enLlLled Lo clalm an elecLlve share ln hls decedenL spouse's
properLy noL ln someone else's properLy
WhaL ls Lhe dlsLrlbuLlon of Lhe WandaParold [olnL accounL? 1Sub b/w W and P so half ls
auLomaLlcally a 1Sub
LxAMLL 43 CCn1lnuLu Assume LhaL Lhere ls $60000 on deposlL ln Lhe WandaParold [olnL
bank accounL
Assume furLher LhaL Lhe WandaSue [olnL Lenancy properLy (Lhe 8rooklyn 8rldge) ls worLh
$130k aL Wanda's deaLh
lf Parold ls able Lo prove LhaL all of Lhe funds used Lo buy Lhe [olnL Lenancy properLy was
conLrlbuLed by Wanda (and noLhlng was conLrlbuLed by Wanda's slsLer)
WhaL ls Parold's elecLlve share? ($160k)
$300000 neL probaLe esLaLe ($73000 + $223000)
+$30000 !olnL PW accounL (Z ls a 1Sub)
+130000 !olnL Lenancy wlLh a 3
rd
parLy (1Sub P proved all $ was from W)
$480000 LlecLlve share esLaLe
$160000 LlecLlve share amounL ($30k or Z of Lhe elecLlve share esLaLe)
Pow ls Parold's elecLlve share saLlsfled?
( $73000) AmounL (CenLral ark) passlng Lo P" under Lhe Wlll
( $30000) AmounL passlng Lo P" n? llC1lCn (Z of [olnL accounL)
$33000 AmounL needed Lo saLlsfy Lhe elecLlve share (neL elecLlve share)
LxAMLL 43 AMLnuLu Suppose LhaL Parold cannoL prove LhaL any of Lhe funds used Lo
buy Lhe [olnL Lenancy properLy were conLrlbuLed by Wanda
WhaL ls Parold's elecLlve share? ($110k)
$300000 neL probaLe esLaLe
+$30000 !olnL PW accounL
+ 0 !olnL Lenancy wlLh a Lhlrd parLy (1Sub no funds from W)
$330000 LlecLlve share esLaLe
$110000 LlecLlve share amounL ($30k or Z of Lhe elecLlve share esLaLe)
Pow ls Parold's elecLlve share saLlsfled?
( 73000) AmounL passlng Lo P" under Lhe Wlll
( 30000) AmounL passlng Lo P" n? llC1lCn
$ 3000 AmounL needed Lo saLlsfy Lhe elecLlve share (neL elecLlve share)
c Survlvorshlp esLaLes C8LA1Lu 8LlC8L MA88lACL lnvolvlng Lhe LesLaLor and a 1Pl8u A81?
LxAMLL Cl 1PlS Su8vlvC8SPl LS1A1L Suppose LhaL Lhe WandaSue [olnL Lenancy was
creaLed before Wanda marrled Parold Agaln assume LhaL Parold proves LhaL Wanda furnlshed
all Lhe funds used Lo buy Lhe [olnL Lenancy properLy (Lhe 8rooklyn 8rldge) WhaL amounL ls
lncluded ln calculaLlng Parold's elecLlve share?
luLn1ll? A dead spouse3
rd
arLy and premarrlage properLy
8uLL 1he conslderaLlon furnlshed LesL applles buL only half of Lhe properLy's value ls a 1Sub
because premarrlae glfLs are noL 1Subs
8A1lCnALL When Lhe LesLaLor acqulred Lhe properLy ln [olnL Lenancy Lhe LesLaLor made an
lrrevocable glfL of a Z lnLeresL Lo Lhe oLher [olnL LenanL Slnce Lhls ls a premarrlage lrrevocable
Lransfer Lhe Lhlrd parLy [olnL LenanL's Z ls noL a LesLamenLary subsLlLuLe 1PL MCS1 1PA1
CCuLu 8L lnCLuuLu Wl1P A 1LS1A1C8 Anu 1Pl8u A81? 8lC8 1C 1PL MA88lACL uSlnC 1PL
CCnSluL8A1lCn lu8nlSPLu 1LS1 lS Z
noLe 1he same rule applles Lo [olnL bank accounLs lnvolvlng Lhe LesLaLor and Lhlrd parLles Lo
Lhe exLenL LhaL deposlLs were made before Lhe marrlage
6 LLLC1lvL SPA8L Anu ln1LS1AC?
LxAMLL 44 PeaLhcllff dled and ls survlved by hls wlfe WhlLney 1hey had no chlldren
PeaLhcllff lefL $100000 ln a bank accounL ln hls name ln LrusL for hls cousln Claude Pe had no
oLher asseLs solely ln hls name PeaLhcllff dld however have a [olnL bank accounL wlLh hls
frlend" lellcla whlch he creaLed afLer hls marrlage Lo WhlLney PeaLhcllff conLrlbuLed all Lhe
money Lo Lhls [olnL bank accounL AL Lhe Llme of PeaLhcllff's deaLh Lhe [olnL accounL's balance
was $140000 WhaL ls WhlLney enLlLled Lo?
under lnLesLacy WhlLney ls enLlLled Lo noLhlng
vla elecLlve share
1here are $240k ln 1Subs (11 and !A w/ 3
rd
)
W geLs 1/3 of 1Subs ($80k)
LxAMLL 44 AMLnuLu Suppose PeaLhcllff also lefL real properLy (worLh $120000) LhaL he
purchased and held wlLh WhlLney as LenanLs by Lhe enLlreLy (as husband and wlfe)
WhaL ls WhlLney enLlLled Lo?
under lnLesLacy WhlLney ls enLlLled Lo noLhlng
vla elecLlve share
$100000 1oLLen LrusL accounL (1Sub)
+140000 !olnL accounL wlLh a Lhlrd parLy (ConslderaLlon furnlshed)
+ 60000 1enancy by Lhe enLlreLy (Z ls a 1Sub)
$300000 LlecLlve share esLaLe
$100000 LlecLlve share amounL (Z of elecLlve share esLaLe)
Pow ls WhlLney's elecLlve share saLlsfled?
($60000) AmounL passlng Lo W as a 1Sub (Z of Lenancy)
$ 40000 AmounL W wlll recelve from oLhers (neL elecLlve share)
LxAMLL 44 lu81PL8 AMLnuLu ln addlLlon Lo Lhe Lenancy by Lhe enLlreLy properLy held as
husband and wlfe (worLh $120000) suppose PeaLhcllff also lefL lnLesLaLe properLy solely ln hls
name of $90000
under lnLesLacy W geLs Lhe $90k
vla elecLlve share
$100000 1oLLen LrusL accounL
+140000 !olnL accounL wlLh a Lhlrd parLy
+ 60000 1enancy by Lhe enLlreLy (Z ls a 1Sub)
+ 90000 lnLesLaLe properLy
$390000 LlecLlve share esLaLe
$130000 LlecLlve share amounL (Z of elecLlve share esLaLe)
Pow ls Wallls' elecLlve share saLlsfled?
( 60000) AmounL passlng Lo W as a 1Sub (Z of Lenancy)
( 90000) AmounL passlng Lo W under lnLesLacy
($20000) W's elecLlve share ls saLlsfled
noLe lf Lhe survlvlng spouse's elecLlve share ls saLlsfled Lhe spouse has nC rlghL of elecLlon
LxAMLL 43 Pomer lefL a $300000 probaLe esLaLe afLer paymenL of debLs and expenses Pls
Wlll bequeaLhed Coogle sLock (worLh $30000) Lo hls wlfe WyneLLe $30000 Lo hls son SocraLes
$30000 Lo hls broLher 8lnky and hls reslduary esLaLe (worLh $130000) Lo hls frlend llona no
LesLamenLary subsLlLuLes are lnvolved WyneLLe flles for an elecLlve share 1he elecLlve share
amounL ls $100000 (Z of $300000) WyneLLe Lakes Lhe Coogle sLock 1he neL elecLlve share Lo
whlch she ls enLlLled ls $30000
Pow ls WyneLLes's elecLlve share saLlsfled?
all beneflclarles conLrlbuLe pro raLa (proporLlonaLely)
1he $30000 we need Lo come up wlLh Z or 20 of Lhe remalnlng asseLs
1he $230000 ln remalnlng asseLs asseLs musL be pald Lo W
SocraLes pays Z of $30000 $10k
8lnky pays Z of 30000 $10k
llona pays Z of $130000 $30k
noLe 1he beneflclary does noL have Lo glve Lhe acLual asseL back Lhey recelved
C LLLC1lvL SPA8L 18uS1S uC nC1 SA1lSl? 1PL Su8vlvlnC SCuSL'S 8lCP1 Cl LLLC1lCn
1 8ACkC8Cunu 1esLaLors who ulLu before SepLember 1 1994 could defeaL Lhe rlghL Lo an elecLlve
share Lhrough Lhe use of an elecLlve share LrusL LhaL gave Lhe survlvlng spouse a llfe esLaLe (an
lncome lnLeresL for llfe) as long as he or she was glven aL leasL $30000 ouLrlghL lf Lhe sum of
Lhe ouLrlghL dlsposlLlon $30000 Anu Lhe prlnclpal of Lhe LrusL equaled or exceeded Lhe Z
elecLlve share amounL Lhen Lhe survlvlng spouse had no rlghL of elecLlon
2 8uLL lor esLaLes of decedenLs u?lnC on or afLer SepLember 1 1994 a llfe esLaLe (or oLher
Lermlnable lnLeresL") wlll noL saLlsfy Lhe survlvlng spouse's elecLlve share enLlLlemenL
noLe 1he daLe of Lhe LesLaLor's deaLh noL Lhe daLe hls Wlll was execuLed ls conLrolllng
3 Cn 1PL 8A8 LxAM ?ou could be glven a Wlll whlch conLalns an elecLlve share LrusL wlLh a LesLaLor
dylng on or afLer SepLember 1 1994
4 LllLC1 Cn 1PL 18uS1 ll 1PL Su8vlvlnC SCuSL llLLS lC8 An LLLC1lvL SPA8L
8ead Lhe 1rusL as Lhough Lhe survlvlng spouse predeceased 1 as lf Lhere was no llfe esLaLe ln
survlvlng spouse and acceleraLe Lo Lhe remalnder man (kllls Lhe 1rusL)
LxAMLL 46 Percules dles leavlng a Wlll LhaL devlses urpleacre ouLrlghL Lo hls wlfe Wrlgley
and half Lhe balance of hls esLaLe ln LrusL lncome Lo Wrlgley for llfe remalnder Lo my son
SebasLlan lf he survlves Wrlgley oLherwlse Lo my daughLer ueslree" 1he Wlll devlses Lhe
remalnlng half of Percules's esLaLe Lo ueslree 1he neL value of Percules's esLaLe (afLer debLs
and expenses) ls $430000 whlch lncludes Lhe value of urpleacre (worLh $30000) and Lhe LrusL
funded wlLh asseLs worLh $200k no LesLamenLary subsLlLuLes are lnvolved
Wrlgley Lakes urpleacre ($30000) and $200000 ln LrusL
ueslree Lakes $200000 (Lhe remalnlng half of Lhe esLaLe)
SebasLlan Lakes 1he remalnder of Lhe LrusL (currenL value $200000) afLer Wrlgley's llfe esLaLe
ends
ls Wrlgley enLlLled Lo flle a noLlce of elecLlon?
lf Percules dled before SepLember 1 1994 Wrlgley would noL have a rlghL of elecLlon 8uL lf
Percules dled on or afLer SepLember 1 1994 W would have a rlghL of elecLlon because now W
needs Lo geL 1/3 ouLrlghL
Survlvlng spouses have more proLecLlon now Lhan before 1994
lf Wrlgley flles a noLlce of elecLlon whaL ls Lhe neL elecLlve share Lo whlch she ls enLlLled?
$430000 neL probaLe esLaLe
+ 0 1esLamenLary subsLlLuLes
$430000 LlecLlve share esLaLe
$130000 LlecLlve share amounL (Z of elecLlve share esLaLe)
( 30000) AmounL passlng Lo W under Lhe Wlll
$100000 AmounL W wlll recelve from oLhers (neL elecLlve share)
Wrlgley Lakes $130000 elecLlve share comprlsed of urpleacre worLh $30000 and $100000
from Lhe oLher beneflclarles
ueslree Lakes $200000 dlrecLly (Lhe remalnlng half of Lhe esLaLe)
SebasLlan Lakes $200 k from knocklng ouL W's llfe esLaLe and acceleraLe Lo remalnder
Lach conLrlbuLes pro raLa $30k Lo make W whole
noLe lf W or any survlvlng spouse are glven 1/3 ouLrlghL + 1rusL don'L klll Lhe LrusL
u 8CCLuu8AL 8uLLS CCvL8nlnC LLLC1lvL SPA8L
1 llLlnC
a lf Lhe esLaLe ls admlLLed Lo probaLe 1he survlvlng spouse's noLlce of elecLlon musL be flled
wlLhln slx monLhs afLer LeLLers (elLher LeLLers 1esLamenLary or LeLLers of AdmlnlsLraLlon) are
lssued by Lhe SurrogaLe's CourL aL Lhe sLarL of Lhe probaLe proceedlngs
b lf Lhere ls no esLaLe admlnlsLraLlon 1he noLlce of elecLlon musL be flled no more Lhan Lwo
years afLer Lhe LesLaLor's deaLh
2 L8SCnAL 8lCP1 1he rlghL of elecLlon ls personal Lo Lhe survlvlng spouse because Lhe purpose of
Lhe elecLlve share sLaLuLe ls Lo proLecL Lhe spouse noL her helrs 1herefore alLhough an
execuLor or admlnlsLraLor cannoL elecL Lhe guardlan or conservaLor of an lncapaclLaLed spouse
may elecL (wlLh CourL approval)
3 *WAlvL8 1he rlghL of elecLlon can be walved wlLh or wlLhouL conslderaLlon ln a wrlLlng slgned and
acknowledged before a noLary publlc (eg ln a premarlLal agreemenL)
a 8efore or afLer marrlage and
b As Lo a parLlcular Wlll or LesLamenLary subsLlLuLe or as Lo all Wllls and LesLamenLary
subsLlLuLes ln general
8LMLM8L8 An expllclL walver of all rlghLs ln Lhe LesLaLor's esLaLe walves Lhe survlvlng spouse's
rlghL Lo an elecLlve share or lnLesLaLe share buL does noL walve hls or her rlghL Lo speclflc glfLs
under Lhe LesLaLor's Wlll
1here musL also be an expllclL walver of such bequesLs
LLLC1lvL SPA8L CulCk lC8MuLA
neL probaLe esLaLe/lnLesLaLe esLaLe
+ 1Subs (full value) (eg 1oLLen LrusL)
+ 1Subs wlLh survlvlng spouse (Z ln) LlecLlve share esLaLe
+ 1Subs wlLh 3 (conslderaLlon furnlshed)
Z of elecLlve share esLaLe LlecLlve share amounL
ls Lhe Survlvlng Spouse SaLlsfled?
LlecLlve share amounL
AmounL survlvlng spouse recelves under Wlll or vla lnLesLacy neL elecLlve share
1Subs wlLh survlvlng spouse (Z ouL)
8LMLM8L8 lf Lhe survlvlng spouse ls noL fully saLlsfled" all oLher beneflclarles conLrlbuLe pro
raLa Also waLch ouL for LlecLlve share LrusLs"
L MuL1l!u8lSulC1lCnAL 8C8LLMS
1 8uLL Cnly Lhe spouse of a decedenL domlclled ln new ?ork aL Lhe Llme of hls deaLh has as a rlghL of
elecLlon
2 LxCL1lCn 1he survlvlng spouse can clalm an elecLlve share wlLh regard Lo Lhe LesLaLor's real
properLy ln new ?ork lf Lhe LesLaLor expressly sLaLes ln hls Wlll LhaL Lhe dlsposlLlon of LhaL
properLy ls Lo be governed by new ?ork law
3 C1PL8WlSL 1he LesLaLor's Wlll ls admlLLed Lo probaLe and hls enLlre esLaLe ls admlnlsLered ln hls
sLaLe of domlclle buL anclllary admlnlsLraLlon proceedlngs" wlll be requlred ln new ?ork Lo
clear LlLle of Lhe new ?ork properLy (under Lhe slLus rule")
LxAMLL 47 Perman a domlclllary of llorlda dled and ls survlved by hls wlfe and Lwo chlldren
AL Lhe Llme of hls deaLh he owned real properLy ln new ?ork Pls Wlll ls admlLLed Lo probaLe ln
llorlda
Pls wlfe can noL clalm an elecLlve share under Lhe L1L wlLh respecL Lo Lhe new ?ork real
properLy because P ls noL domlclled ln n? and W has no n? rlghL of elecLlon
LxAMLL 48 Perman a domlclllary of new ?ork dled and ls survlved by hls wlfe and Lwo
chlldren Pe owned real esLaLe ln llorlda Pls wlfe flles a noLlce of elecLlon Lo Lake Z of
Perman's esLaLe
Perman's neL probaLe esLaLe lncludes Lhe value of Lhe llorlda real esLaLe even Lhough n?
courLs can'L ad[udlcaLe Lhe properLy n? rules wlll govern Lhe wlll and execuLor wlll do a
supplemenLal proceedlng ln lL Lo ad[udlcaLe real properLy ln lL
l LxLM1 8CL81?
1 uLllnl1lCn LxempL roperLy are lLems whlch Lhe survlvlng spouse geL 1
sL
off Lhe Lop before
anyLhlng else (before credlLors elecLlve share lnLesLacy dlsLrlbuLlon)
2 LxLM1 L8SCnAL 8CL81? SL1ASluL ln addlLlon Lo Lhe elecLlve share Lhe survlvlng spouse ls
enLlLled Lo exempL personal properLy up Lo $97300 ln value lncludlng
a Car (up Lo $23k ln value)
b lurnlLure appllances compuLers eLc (up Lo $20k ln value)
c Cash allowances (up Lo $23k)
noLe Cash allowances are noL sub[ecL Lo credlLor's clalms oLher Lhan clalms for
funeral expenses
d Anlmals farm machlnery LracLors eLc (up Lo $23k) and
e 8ooks plcLures vldeoLapes sofLware eLc (up Lo $2300)
8A8 LxAM 1l ln any quesLlon lnvolvlng a survlvlng spouse menLlon Lhe exempL personal
properLy seLaslde
noLe unless Lhe 8ar examlner speclflcally puL exempL properLy ln place (le P has a car) lL ls
[usL an afLerLhoughL ln an answer
C Cl8CuMS1AnCLS ulSCuALll?lnC SCuSL l8CM 1AklnC LLLC1lvL SPA8L (Anu LxLM1 8CL81?)
As ln lnLesLacy Lhe acronym ls ulSMAL (see p12)
u ulvorce A flnal decree of dlvorce or annulmenL valld under new ?ork law
l lnvalld dlvorce/annulmenL rocured by Lhe survlvlng spouse
S SeparaLlon decree (nC1 agreemenL) 8endered agalnsL Lhe survlvlng spouse
M Marrlage ls vold As lncesLuous or blgamous
AL AbandonmenL and Lack of SupporL 8y Lhe survlvlng spouse
u11lnC l1 1CCL1PL8
ln 1997 Luke a lawyer prepared Wllls for Perb and Wendy husband and wlfe whlch Lhey duly
execuLed ln Lhose Wllls Perb and Wendy each named Lhe oLher as prlmary beneflclary and
execuLor ln 2000 Perb and Wendy by muLual agreemenL began llvlng separaLe and aparL buL
Lhey dld noL slgn a wrlLLen separaLlon agreemenL (doesn'L knock a spouse ouL) ln 2001 Perb
duly execuLed a new Wlll prepared by Luke aL Perb's requesL 1he new Wlll gave Perb's enLlre
esLaLe Lo hls son SeLh and named Luke as execuLor and SeLh as alLernaLe or successor execuLor
Perb dled on !anuary 23 2002 survlved by SeLh hls son and Wendy hls wlfe Luke plans Lo
presenL a peLlLlon Lo Lhe SurrogaLe's CourL asklng LhaL Perb's 2001 Wlll be admlLLed Lo probaLe
and LhaL Luke be appolnLed execuLor Wendy havlng learned of Lhe exlsLence and provlslons of
Lhe 2001 Wlll has asked Luke whaL rlghLs she mlghL have ln Perb's esLaLe Perb's esLaLe afLer
paymenL of all debLs admlnlsLraLlon expenses and funeral expenses conslsLs of
(a) lnvesLmenLs ln Perb's name alone valued aL $300k
(b) lnvesLmenLs purchased by Perb ln Lhe names of Perb and Wendy as [olnL LenanLs
wlLh rlghL of survlvorshlp valued aL $120k
(c) money deposlLed ln a savlngs accounL ln Lhe name of Perb ln LrusL for SeLh wlLh a
balance of $90k (11) and
(d) a llfe lnsurance pollcy payable Lo SeLh as Lhe named beneflclary havlng proceeds of
$120k (1Sub)
Assumlng Perb's 2001 Wlll ls admlLLed Lo probaLe whaL rlghLs lf any wlll Wendy have ln Perb's
esLaLe?
Cu1LlnL Cl AnSWL8
no sep dec W enLlLled Lo elecLlve share
$300000 neL probaLe esLaLe (lnvesLmenL ln P's name)
+ 60000 !olnL Lenancy (Z ls a 1Sub)
+ 90000 1oLLen LrusL (1Sub)
$430000 LlecLlve share esLaLe
$130000 LlecLlve share amounL (Z of Lhe elecLlve share esLaLe)
( 60000) AmounL passlng Lo W as a 1Sub (Z of [olnL Lenancy)
$90000 AmounL W ls enLlLled Lo from oLher beneflclarles (SeLh)
lnsurance are noL 1Subs

xlll CWL8S Cl ACln1MLn1
A uLllnl1lCnS
1 uonor CreaLor of Lhe power
2 uonee erson who ls glven Lhe power Lo use
3 ower of appolnLmenL An auLhorlLy creaLed ln (or reserved by) a donee enabllng Lhe donee Lo
deslgnaLe wlLhln llmlLs prescrlbed by Lhe donor Lhe persons who shall Lake Lhe donor's
properLy and Lhe manner ln whlch Lhey Lake lL
noLe When a person reserves a power ln herself she ls boLh Lhe donor and Lhe donee of Lhe
power
4 1akers ln defaulL ersons who Lake Lhe properLy lf Lhe donee falls Lo correcLly exerclse Lhe power
8 u8CSL Cl CWL8 Cl ACln1MLn1 lL allows someone Lo look aL facLs ln exlsLence aL a laLer daLe
for Lhe dlsLrlbuLlon of properLy
C CLASSlllCA1lCn Cl CWL8S
1 Ceneral ower of AppolnLmenL A donee can appolnL Lo herself her credlLors or her esLaLe
As lf she owned Lhe properLy herself
2 Speclal ower of AppolnLmenL (llmlLed power of appolnLmenL") A donee cannoL appolnL Lo herself
(eg Lo Lhe lssue of my broLher")
1yplcally Lhere ls a llmlLed class Lo who Lhe done can appolnL
3 resenLly Lxerclsable ower of AppolnLmenL uonee can exerclse lL rlghL now ln her llfeLlme (maybe
ln lnLervlvos LrusL)
4 1esLamenLary ower of AppolnLmenL A donee can appolnL only by wlll
LxAM 1l ln any power of appolnLmenL quesLlon flrsL classlfy Lhe power
LxAMLL 49 1renL's Wlll creaLes a LrusL lncome Lo my daughLer uana for llfe and on her
deaLh Lhe prlnclpal shall be dlsLrlbuLed Lo such persons as she appolnLs by Wlll lncludlng her
esLaLe lf uana does noL exerclse Lhls power Lhe prlnclpal shall be dlsLrlbuLed Lo her chlldren"
1renL ls Lhe uonor Lhe CreaLor
uana ls Lhe uonee of a Ceneral 1esLamenLary oA
uana's chlldren (who wlll Lake Lhe LrusL properLy lf she does noL exerclse Lhe oA) are Lakers ln
defaulL of appolnLmenL
noLe uana ls noL llmlLed ln Lhe class of beneflclarles Lo whom she can dlsLrlbuLe Lhe LrusL
properLy 8y her Wlll she can appolnL Lo herself her esLaLe or her credlLors
LxAMLL 49 AMLnuLu Suppose 1renL's Wlll provlded and on uana's deaLh Lhe LrusLee
shall dlsLrlbuLe Lhe prlnclpal Lo such of uana's descendanLs as uana appolnLs by her Wlll "
uana ls Lhe uonee of a Speclal 1esLamenLary oA
noLe uana ls llmlLed ln Lhe class of beneflclarles Lo whom she can dlsLrlbuLe Lhe LrusL
properLy 8y her Wlll she can only appolnL Lo her descendanLs and cannoL appolnL Lo herself
her esLaLe or her credlLors
LxAMLL 49 8LvlSl1Lu uana dles some years laLer leavlng a Wlll LhaL devlsed all Lhe resL
resldue and remalnder of my esLaLe Lo my chlldren ScoLL and 8achel" uana's Wlll made no
reference Lo her LesLamenLary power of appolnLmenL
uana exerclsed Lhe LesLamenLary power of appolnLmenL by her Wlll even Lhough Lhe Wlll
makes no menLlon of Lhe power of appolnLmenL because a Ceneral wlll provlslon exerclses all
oA's held by Lhe donee unless Lhe donor calls for lLs speclflc reference ln Lhe donee's wlll
LxAMLL 49 AMLnuLu Suppose 1renL's Wlll gave Lhe remalnder Lo such of her descendanLs
as uana appolnLs by a Wlll LhaL speclflcally refers Lo Lhls power" uana's Wlll devlsed all Lhe
resL resldue and remalnder of my esLaLe lncludlng any properLy over whlch l have a power of
appolnLmenL Lo my chlldren ScoLL and 8achel"
uana's Wlll dld noL exerclse Lhe power of appolnLmenL because under Lhese facLs uana's wlll
has Lo speclflcally refer Lo Lhe oA
LxAMLL 49 AMLnuLu Suppose 1renL's Wlll provldes 1he LrusLee shall pay Lhe lncome Lo
my daughLer uana for llfe Powever durlng her llfeLlme uana can appolnL Lhe LrusL properLy Lo
anyone lncludlng herself by a wrlLLen lnsLrumenL dellvered Lo Lhe LrusLee"
Ceneral presenLly exerclsable oA lf uana doesn'L exerclse Lhe oA on her deaLh Lhe 1rusLee
wlll dlsLrlbuLe Lhe prlnclpal of Lhe LrusL Lo elLher l) her wlll vla Lhe reslduary clause or ll) vla
lnLesLacy lf Lhere ls no wlll
LxAMLL 49 AMLnuLu Suppose 1renL's Wlll glves uana a presenLly exerclsable power of
appolnLmenL uana dles some years laLer leavlng a Wlll LhaL devlses all Lhe resL resldue and
remalnder of my esLaLe lncludlng any properLy over whlch l may have a power of appolnLmenL
Lo my chlldren ScoLL and 8achel"
uana exerclsed her power of appolnLmenL by her Wlll unless 1renL's wlll expressly excluded
exerclslng Lhe oA by wlll (uonor can creaLe a llmlLaLlon)
noLe A presenLly exerclsable oA lncludes 1esLamenLary buL noL Lhe oLher way around
u CWL8S Cl ACln1MLn1 Anu LLLC1lvL SPA8L
LxAMLL 30 uana ls marrled Lo Parold uana dles Parold flles for an elecLlve share Lo Lake Z
of uana's neL probaLe esLaLe Whlch of Lhe followlng lf held by uana would be a LesLamenLary
subsLlLuLe for elecLlve share purposes?
Ceneral presenLly exerclsable power of appolnLmenL (durlng her llfeLlme uana can appolnL Lhe
LrusL properLy Lo anyone lncludlng herself by a wrlLLen lnsLrumenL dellvered Lo Lhe LrusLee")
?es because lL's a 1Sub and lL's as lf she owned lL herself could access lL durlng her
llfeLlme
1PLn WPA1? Who and when was Lhe properLy appolnLed Lo and follow regular 1Sub
rules
Ceneral LesLamenLary power of appolnLmenL (and on uana's deaLh Lhe prlnclpal shall be
dlsLrlbuLed Lo such persons as she appolnLs by Wlll lncludlng her esLaLe")
noL a 1Sub because u can'L geL Lo properLy durlng llfeLlme and properLy was noL hers
Lo begln wlLh
Speclal power of appolnLmenL (and on uana's deaLh Lhe LrusLee shall dlsLrlbuLe Lhe prlnclpal
Lo such of uana's descendanLs as uana appolnLs by her Wlll")
noL a 1Sub b/c u can'L geL Lo lL durlng her llfeLlme or ever has Lo glve lL Lo someone
else
L 1PL uCnLL'S C8Lul1C8S' 8lCP1S 1C 1PL uCnC8'S 8CL81?
LxAMLL 31 uana has a general presenLly exerclsable power of appolnLmenL
Per credlLors can reach Lhe appolnLed asseLs even lf she does noL exerclse Lhe power because
lL's as lf she owns lL herself lf u can reach Lhe asseLs credlLors can
LxAMLL 32 uana has a speclal presenLly exerclsable power of appolnLmenL She dled leavlng
a Wlll LhaL exerclsed Lhe power
CredlLors of uana's esLaLe can noL reach asseLs LhaL are sub[ecL Lo Lhe power of appolnLmenL
because u cannoL lLs llmlLed Lo a speclal class
LxAMLL 32 AMLnuLu Suppose LhaL uana has a general LesLamenLary power of appolnLmenL
CredlLors of uana's esLaLe can noL reach asseLs LhaL are sub[ecL Lo Lhe power of appolnLmenL
excepL l) lf uana was boLh Lhe uonor and uonee of oA C8 ll) lf u exerclses lL ln favor of
her esLaLe

xlv CWL8S Cl ACln1MLn1 Anu 8A"
A 8LCA
1 8A (8uLL ACAlnS1 L8L1ul1lLS)
a ueals wlLh vesLlng only
b lor an lnLeresL Lo be valld under 8A lL musL vesL wlLhln Llves ln 8elng aL Lhe Llme of Lhe
granL (Ll8) plus 21 years
c Look aL Lhe facLs Lo ensure LhaL 1here ls no way LhaL vesLlng could occur ouLslde Lhe
perpeLulLles perlod lf Lhere ls any such chance Lhe lnLeresL ls vold
2 SuSLnSlCn 8uLL
a ueals wlLh 1he posslble suspenslon of Lhe ablllLy Lo Lransfer a fee slmple
b lor an lnLeresL Lo be valld under Lhe 8ule 1here musL be ldenLlfled persons who could
LogeLher convey a fee slmple absoluLe wlLhln Ll8 plus 21 years"
c Look aL Lhe facLs Lo ensure LhaL 1here are persons ldenLlfled and allve who could [oln Lo
LheoreLlcally convey a fee slmple absoluLe lf noL Lhe lnLeresL ls vold
3 S1A1u1C8? SLnu1P8ll1 8uLL
lncome beneflclarles cannoL asslgn or convey Lhelr lncome lnLeresL
8LMLM8L8 1he n? erpeLulLles 8eform SLaLuLe saves glfLs from 8A and Suspenslon 8ule
vlolaLlons by reduclng age conLlngencles Lo 21 years (Also refer Lo appllcable reform provlslons
ln Lhe 8eal roperLy new ?ork ulsLlncLlons SupplemenL)
8 S1L8?S1L AnAL?SlS
ll8S1 ldenLlfy Lhe Lype of power
SLCCnu ls Lhe power lLself valld?
1Pl8u Are Lhe lnLeresLs creaLed by Lhe power valld?
C CWL8S 1C ACln1 8LMAlnuL8 ln1L8LS1S
LxAMLL 33 1renL dles leavlng a Wlll LhaL devlsed properLy ln LrusL lncome Lo my daughLer
uana for llfe and on her deaLh Lhe prlnclpal shall be dlsLrlbuLed ouLrlghL or ln furLher LrusL Lo
such of uana's lssue as she appolnLs by Wlll and ln defaulL of such appolnLmenL Lo uana's
lssue" uana dles Lwo years laLer leavlng a Wlll LhaL dlsLrlbuLes Lhe prlnclpal ouLrlghL Lo such of
my chlldren as llve Lo aLLaln Lhe age of 30"
ll8S1 luLn1ll? 1PL 1?L Cl CWL8 Cl ACln1MLn1
Pere A speclal LesLamenLary oA
SLCCnu lS 1PL CWL8 l1SLLl vALlu?
8uLL 1o be valld a speclal or general LesLamenLary oA musL be exerclsed wlLhln Ll8
plus 21 years
Pere 1he power lLself ls valld because uana was Ll8 when power was creaLed
8uLL Cl 1PuM8 lf such a power ls glven Lo a person who ls a Ll8 aL Lhe Llme Lhe
power ls creaLed Lhe power ls valld
1Pl8u A8L 1PL ln1L8LS1S C8LA1Lu 8? 1PL CWL8 vALlu?
8uLL 1o be valld lnLeresLs creaLed by Lhe exerclse of a speclal power of appolnLmenL
C8 a general LesLamenLary power of appolnLmenL are measured from Lhe daLe of Lhe
lnsLrumenL creaLlng Lhe power noL Lhe daLe of Lhe power's exerclse
noLe under new ?ork law we LreaL Lhe donee of Lhe power as Lhe donor's agenL
1he donee ls merely fllllng ln Lhe blanks" ln Lhe donor's Wlll or LrusL
Pere We flll ln Lhe blanks" and read 1renL's Wlll as Lhough lL read Lo uana for llfe
Lhen Lo such of her chlldren as llve Lo aLLaln Lhe age of 30"
1PL 8LMAlnuL8 ln1L8LS1 vlCLA1LS 8A Anu 1PL SuSLnSlCn 8uLL
Powever we are alded by Lhe 2
nd
look docLrlne or WalL and See
8uLL 1o deLermlne Lhe valldlLy of lnLeresLs creaLed by Lhe exerclse of elLher a general
LesLamenLary power of appolnLmenL C8 a speclal power of appolnLmenL we walL and
see" whaL happens
Look aL Lhe Llme Lhe oA ls exerclsed
Allows us Lo flll ln Lhe blanks looklng aL facLs ln exlsLence when donee exerclses power
LxAMLL 33 CCn1lnuLu AL uana's deaLh all of her chlldren are ages 9 or older
1he remalnder appolnLmenL Lo uana's chlldren ls valld because Lhere lnLeresLs are golng Lo
vesL wlLhln 21 years (30921)
LxAMLL 33 AMLnuLu Suppose LhaL aL her deaLh uana has four chlldren ages 9 and older buL
one chlld Zach who ls younger Lhan 9
1he remalnder appolnLmenL Lo uana's chlldren ls vold because Zach's lnLeresLs would noL vesL
wlLhln Ll8 + 21 years lf all Lhe oLher chlldren dled nobody's lnLeresL would vesL
llnally Lhe n? reform sLaLuLe reduces Lhe age conLlngency
u CWL8S 1C ACln1 lnCCML ln1L8LS1S
LxAMLL 34 Assume LhaL 1renL dled 20 years ago leavlng a Wlll LhaL devlsed properLy ln LrusL
lncome Lo my daughLer uana for llfe" 1renL's Wlll also provlded LhaL uana may appolnL Lhe
LrusL prlnclpal Lo anyone durlng her llfe or by Wlll LaLer uana dles noL havlng exerclsed her
power of appolnLmenL buL uana's Wlll provldes as follows lncome shall be pald Lo my son
Zach for llfe upon hls deaLh Lhe LrusLee shall conLlnue Lo pay lncome Lo Zach's chlldren unLll
Lhe youngesL reaches age 33 aL whlch Llme Lhe prlnclpal shall be pald Lo Zach's chlldren
equally"
ll8S1 luLn1ll? 1PL 1?L Cl CWL8 Cl ACln1MLn1
Pere A Ceneral presenLly exerclsable oA
SLCCnu lS 1PL CWL8 l1SLLl vALlu?
8uLL 1o be valld a general presenLly exerclsable oA musL be cerLaln Lo be acqulred wlLhln
Ll8 plus 21 years
Pere 1he power lLself ls clearly acqulred and Lhus valld because uana was a Ll8 when
Lhe power was creaLed
1Pl8u A8L 1PL ln1L8LS1S C8LA1Lu 8? 1PL CWL8 vALlu?
8uLL 1o be valld lnLeresLs creaLed by Lhe exerclse of a oA LhaL ls boLh general and presenLly
exerclsable are measured from Lhe daLe of Lhe lnsLrumenL exerclslng Lhe power
noLe When Lhe power of appolnLmenL ls a general presenLly exerclsable power of
appolnLmenL we do noL flll ln Lhe blanks" ln Lhe donor's Wlll or LrusL
Pere We sLarL measurlng Ll8 plus 21 years when uana dles as Lhls ls when Lhe power
of appolnLmenL ls exerclsed We read Lhe power of appolnLmenL exacLly as lL reads ln
uana's Wlll
1he Wlll creaLes Lwo lncome lnLeresLs and one remalnder lnLeresL
ll8S1 lnCCML ln1L8LS1 lncome shall be pald Lo my son Zach for llfe"
uCLS nC1 vlCLA1L 8A C8 1PL SuSLnSlCn 8uLL because Zach ls a Ll8 aL Lhe
Llme of uana's deaLh
SLCCnu lnCCML ln1L8LS1 upon hls deaLh Lhe LrusLee shall conLlnue Lo pay Lhe
lncome Lo Zach's chlldren unLll Lhe youngesL reaches age 33"
uCLS nC1 vlCLA1L 8A
8LCA All lnLeresLs musL vesL wlLhln Ll8 plus 21 years
8uL here 1he lnLeresLs of Zach's chlldren are valld 1helr lnLeresLs vesL upon
Lhelr blrLh and (slnce we use Zach as Lhe measurlng llfe) all Lhe chlldren wlll be
allve aL Lhe Llme of Zach's deaLh
8uLLS Cl 1PuM8 When you are deallng wlLh 8A and you have
(1) An lncome lnLeresL bullL on a prlor lncome lnLeresL Lhe second lncome lnLeresL ls
usually valld
(2) An lncome lnLeresL bullL on a prlor lncome lnLeresL CondlLloned upon reachlng a
cerLaln age Lhe second lncome lnLeresL ls vold buL usually saved because Lhe n?
8eform SLaLuLe wlll force vesLlng wlLhln Ll8 plus 21 years (eg upon Lhe youngesL
chlld reachlng age 33")
uCLS vlCLA1L 1PL SuSLnSlCn 8uLL
8LCA All lncome lnLeresLs musL be able LogeLher Lo convey a fee slmple absoluLe
wlLhln Ll8 plus 21 years
Pere uana's appolnLmenL creaLed an lncome lnLeresL ln unborn beneflclarles Zach's
chlldren who by deflnlLlon cannoL be counLed as llves ln belng" 1herefore Zach's
chlldren's lncome lnLeresL can conLlnue for longer Lhan Ll8 plus 21 years
noLe under Lhe n? SLaLuLory SpendLhrlfL 8ule whlch prevenLs an lncome beneflclary
from asslgnlng hls lncome lnLeresL an unborn" chlld could noL [oln wlLh oLhers ln a
LheoreLlcal conveyance of hls lnLeresL wlLhln Ll8 plus 21 years
8uLL Cl 1PuM8 When you are deallng wlLh Lhe Suspenslon 8ule and you have an
lncome lnLeresL bullL on a prlor lncome lnLeresL Lhe second lncome lnLeresL ls usually
lnvalld because of Lhe n? sLaLuLory SpendLhrlfL 8ule
CAn 1PL SLCCnu lnCCML ln1L8LS1 8L SAvLu nCW?
All Zach's chlldren wlll be llvlng lf we use Zach as Lhe measurlng llfe of uana's
appolnLmenL because Zach can'L have any chlldren upon hls deaLh
uoes 1PL SLCCnu LCCk uCC18lnL SAvL 1PL SLCCnu lnCCML ln1L8LS1
no because we don'L asslgn Lo general presenLly exerclsable oAs because we look aL
Lhe Llme Lhe power ls exerclsed
8LMAlnuL8 ln1L8LS1 aL whlch Llme Lhe prlnclpal shall be pald Lo Zach's chlldren"
vlCLA1LS 8A Anu 1PL SuSLnSlCn 8uLL
8uL Lhe n? 8eform SLaLuLe saves all Lhe lnLeresLs lncludlng Lhe remalnder lnLeresL by
reduclng Lhe age conLlngency
WhaL lf Lhe lncome lnLeresL cannoL be saved Lhen acceleraLe Lo Lhe 8emalnder
8A Anu SuSLnSlCn 8uLL CPLCkLlS1 (*4 rule / 6 rule / 10 rule)
1) *ldenLlfy Lhe lnLeresL
2) ueLermlne wheLher you are measurlng" from daLe of creaLlon or daLe of exerclse
3) ueLermlne wheLher Lhe Second Look uocLrlne" applles
4) *Clve Lhe 8A 8ule
3) llnd a Ll8 and run wlLh lL
6) *MosL llkely apply Lhe n? 8eform SLaLuLe
7) *Clve Lhe Suspenslon 8ule
8) Look Lo see lf Lhere ls an lncome lnLeresL ln an unborn beneflclary and sLaLe LhaL Lhe lncome
lnLeresL ls vold C8
9) Co furLher by glvlng Lhe SLaLuLory SpendLhrlfL 8ule and sLaLe LhaL Lhe lncome lnLeresL ls vold
(MlghL be saved by Lhe n? 8eform SLaLuLe)
10) uon'L forgeL Lo deal wlLh Lhe remalnder lnLeresLs

xv WlLL CCn1LS1S
A MlS1AkL
8uLL AbsenL susplclous clrcumsLances lL ls concluslvely presumed LhaL Lhe 1esLaLor read Lhe
wlll and lnLended lLs consequences
1hus Lhe plaln meanlng of Lhe Wlll wlll noL be overLurned by exLrlnslc ouLslde evldence
LxAMLL 33 PeaLher lnsLrucLs MaLL Lo drafL her Wlll and glve her frlend 8" 30 boLLles of
aLron Cran laLlnum" Lo drown her sorrows upon PeaLher's deaLh MaLL (perhaps lndulglng
early) made a mlsLake and wroLe Lhe flgure as 20 boLLles of aLron Cran laLlnum" whlch
PeaLher dld noL noLlce when she slgned Lhe Wlll AL her deaLh PeaLher owned 30 boLLles of
aLron Cran laLlnum
8" Lakes 20 boLLles of aLron under Lhe Wlll because Lhe plaln meanlng of Lhe Wlll wlll noL be
overLurned by exLrlnslc evldence
8 AM8lCul1?
1 LA1Ln1 AM8lCul1?
a uLllnl1lCn A laLenL amblgulLy ls a mlsdescrlpLlon Lhe error ls noL evldenL by looklng aL Lhe
wlll
LxAMLL Cl LA1Ln1 AM8lCul1? 1homas' Wlll provldes l glve $10000 Lo my nephew !ohn
aul !ones" 1homas has a nephew named !ames !ohn !ones and a nephew named Parold aul
!ones buL no nephew named !ohn aul !ones Who Lakes Lhe $10000?
b Lx18lnSlC LvluLnCL ls admlsslble Lo clarlfy or flnd Lhe meanlng of 1's words
l lacLs and clrcumsLances" evldence ls admlsslble (eg Lvldence abouL Lhe LesLaLor
hls famlly Lhe clalmanLs under Lhe Wlll and Lhelr relaLlonshlps Lo Lhe LesLaLor Lhe
LesLaLor's hablLs and LhoughLs eLc)
ll Lvldence of Lhe LesLaLor's declaraLlons of lnLenL Lo Lhlrd parLles ls admlsslble (eg
1homas Lold a frlend he had bequeaLhed $10000 Lo hls nephew !ames !ohn !ones)
lll Lvldence of Lhe LesLaLor's sLaLemenLs Lo Lhe aLLorney who prepared Lhe Wlll ls
admlsslble
c ll Lx18lnSlC LvluLnCL uCLS nC1 Cu8L 1PL AM8lCul1? Lhen Lhe glfL falls because Lhere ls
no ascerLalnable beneflclary
2 A1Ln1 AM8lCul1?
a uLllnl1lCn A paLenL amblgulLy ls an obvlous error on Lhe face of Lhe Wlll
LxAMLL Cl A1Ln1 AM8lCul1? Mlchelle's Wlll provldes l glve Lhe sum of LwenLy
flve dollars ($23000) Lo my good frlend MaLL"
b Lx18lnSlC LvluLnCL ls admlsslble
l lacLs and clrcumsLances" evldence ls admlsslble
ll Lvldence of Lhe LesLaLor's declaraLlons of lnLenL Lo Lhlrd parLles ls nC1 admlsslble
because no sLaLemenLs of Lhe 1esLaLor Lo 3
rd
parLles
lll Lvldence of Lhe LesLaLor's sLaLemenLs Lo Lhe aLLorney who prepared Lhe Wlll ls
admlsslble
3 8LCA1C8? LAnCuACL does noL cuL lL (l wlsh l deslre eLc) are noL admlsslble
C CCnul1lCnAL WlLLS
1 uLllnl1lCn Wlll LhaL expressly provldes LhaL lL wlll be operaLlve only lf some condlLlon ls meL
LxAMLL Cl CCnul1lCnAL WlLL Myles duly execuLed a Wlll whlch provldes l am golng on a
flshlng Lrlp Lo Lhe 8ermuda 1rlangle lf anyLhlng happens Lo me on Lhe Lrlp l leave all of my
properLy (lncludlng my Speedo") Lo my good frlends !lm and klm ln equal shares" Myles
flshed Lhe 8ermuda 1rlangle durlng Sprlng 8reak reLurned from Lhe Lrlp ln !uly and dled
sevenLy years laLer wlLhouL havlng changed hls Wlll whlch ls found ln hls desk drawer
uo !lm and klm Lake under Lhe Wlll (lncludlng Lhe 70yearold Speedo")?
2 Cn 1PL 8A8 LxAM argue boLh ways
a ArgumenL #1 1he Wlll ls a condlLlonal Wlll robaLe would be denled because Lhe condlLlon
dld noL occur (le Myles survlved hls Lrlp)
b ArgumenL #2 Myles's reference Lo Lhe Lrlp merely reflecLs hls moLlve or lnducemenL for
maklng a Wlll (le 1he dangers he faced caused hlm Lo Lhlnk of Lhe posslblllLy of deaLh and
Lhus Lhe need for a Wlll)
u CCn18AC1 1C MAkL A WlLL
1 uLllnl1lCn Cl A !Cln1 WlLL A wlll of Lwo people ln one documenL
2 lSSuL WheLher a !olnL Wlll was execuLed pursuanL Lo a conLracL LhaL Lhe survlvor would noL revoke
Lhe !olnL Wlll afLer Lhe deaLh of Lhe oLher spouse
8uLL a k Lo make a wlll or noL revoke a wlll can only be esLabllshed by an express sLaLemenL of
lnLenL LhaL Lhe wllls provlslons are lnLended Lo consLlLuLe a k beLween Lhe parLles
noLe 1he CourL wlll noL flnd LhaL a conLracL of nonrevocaLlon was lnLended merely because
Lhe !olnL Wlll uses possesslve pronouns (eg we us our) ln maklng dlsposlLlons of Lhe
comblned esLaLes
3 lf a !olnL Wlll ls a conLracLual Wlll and Lhe survlvor breaches Lhe conLracL by execuLlng a laLer Wlll
wlLh lnconslsLenL provlslons
LxAMLL 36 !orge and Monlca execuLed a !olnL Wlll wlLh an express sLaLemenL of lnLenL 1he
Wlll sLaLed LhaL each of Lhelr asseLs are Lo go Lo whoever survlves Lhe oLher and upon Lhe
survlvor's deaLh Lhe asseLs would be dlvlded equally amongsL Lhelr chlldren 8eLLy krysLal and
SLeve !orge predeceased Monlca as hls years of carouslng evenLually caughL up Lo hlm Monlca
remarrled had more chlldren and execuLed a new Wlll changlng Lhe beneflclarles from her
chlldren wlLh !orge Lo her chlldren wlLh 8ob (Pusband 2) along wlLh oLher assorLed dlsposlLlons
Who lnherlLs upon Monlca's deaLh?
SLep 1 robaLe M's new wlll even Lhough Wlll 1 was wrlLLen as a k (1he law relaLlng Lo
Wllls conLrols Lo Lhls exLenL)
SLep 2 lmpose a consLrucLlve 1rusL ln favor of Lhe orlglnal beneflclarles because you
may have oLher asseLs ln Wlll 2 noL ln Wlll 1 golng Lo oLher beneflclarles buL sLlll have
Lo keep Lhe k Lo Lhe flrsL guys
noLe A conLracLual !olnL Wlll can be revoked by agreemenL beLween Lhe parLles whlle Lhey are
boLh allve buL Lhe deceased spouse's esLaLe cannoL revoke a conLracLual Wlll on behalf of Lhe
deceased spouse
L 1LS1AMLn1A8? CAACl1?
1 A 1LS1A1C8 MuS1 PAvL SulllClLn1 CAACl1? 1C
a undersLand Lhe naLure of Lhe acL (le Pe musL undersLand LhaL he was wrlLlng a Wlll)
b know Lhe naLure and approxlmaLe value of hls/her properLy
c know Lhe naLural ob[ecL of hls bounLy (le Pe musL know hls famlly members and loved
ones) Anu
d undersLand Lhe dlsposlLlon and Lhe glfLs he ls maklng
2 CASL LAW ALlCA1lCn
a lAC1S Slx monLhs before she execuLed her Wlll 1 was ad[udlcaLed lncompeLenL and a
guardlan was appolnLed Lo manage her affalrs
b CCu81'S 8uLlnC 1he SurrogaLe's CourL enLered a dlrecLed verdlcL LhaL Lhe LesLaLor lacked
capaclLy Lo make a Wlll on LhaL basls
c 1he rullng was noL proper because capaclLy Lo make a wlll requlres less capaclLy Lhen LhaL
requlred for any oLher legal lnsLrumenL
1hus Lhe courL could flnd 1 execuLed Lhe wlll durlng a lucld lnLerval (one momenL of lucldlLy)
3 lnSAnL uLLuSlCn 1he 1esLaLor ls generally of sound mlnd buL has a perslsLenL bellef ln supposed
facLs LhaL are agalnsL all evldence probablllLy and conLrol whlch cause or affecL Lhe LesLaLor's
LesLamenLary acL
LxAMLL Cl A8AnClA" 1he LesLaLor a 77yearold wldow flghLlng cancer and Laklng
morphlne belleves LhaL Lhere ls a consplracy agalnsL her by Plllary CllnLon and Ceorge 8ush and
leaves her enLlre esLaLe Lo 1lna ley
4 unuuL lnlLuLnCL 1he LesLaLor has LesLamenLary capaclLy buL ls sub[ecL Lo and conLrolled by a
domlnanL lnfluence of power
a 1PL WlLL CCn1LS1An1 PAS 1PL 8u8uLn Cl 8CvlnC
l 1he exlsLence and exerLlon of an lnfluence
ll 1he effecL of such lnfluence was Lo overpower Lhe mlnd and wlll of 1 Anu
lll 1he producL ls a wlll or a glfL ln a wlll whlch would noL have happened 8uL lor LhaL
lnfluence
noLe lnfluence ls noL undue unless Lhe free agency of Lhe LesLaLor was desLroyed
such LhaL Lhe Wlll produced ls essenLlally a Wlll noL of Lhe LesLaLor buL of Lhe one
exerLlng Lhe lnfluence"
b LvluLnCL Cl unuuL lnlLuLnCL Whlle evldence of undue lnfluence ls usually
clrcumsLanLlal Lhese slLuaLlons alone are lnsufflclenL Lo consLlLuLe undue lnfluence
l 1he opporLunlLy Lo LxerL lnfluence (eg1he facL LhaL Lhe chlld who recelved Lhe
largesL share of hls moLher's esLaLe llved wlLh her wroLe checks for her helped her wlLh
her lncome Lax reLurns and held a power of aLLorney ls noL evldence LhaL Lhe chlld Look
advanLage of Lhe opporLunlLy Lo lnfluence Lhe parenL)
ll SuscepLlblllLy Lo lnfluence because of Age or lllness (eg1he facL LhaL Lhe moLher was
very old had a broken hlp had memory lapses or Look vallum ls lnsufflclenL evldence of
undue lnfluence)
lll unequal ulsposlLlons (eg1he facL LhaL some chlldren Lake less Lhan oLhers or are
excluded enLlrely ls lnsufflclenL evldence of undue lnfluence)
c lnlL8LnCL Cl unuuL lnlLuLnCL A Wlll conLesLanL can saLlsfy hls burden of proof by an
lnference of undue lnfluence lf
l A Wlll makes a glfL Lo one ln a confldenLlal relaLlonshlp Anu
ll 1he person was acLlve ln preparlng Lhe wlll unLLSS LhaL lnference ls rebuLLed
d 8LCuLS1S 1C u8Al1lnC A11C8nL? Lven lf no ob[ecLlon ls flled Lhe SurrogaLe's CourL
auLomaLlcally lnqulres lnLo wheLher a bequesL Lo Lhe drafLlng aLLorney was volunLarlly made
(known as a uLnam ScruLlny")
LxAMLL 37 Clorla execuLes a Wlll and bequeaLhs $23000 Lo her lawyer 8ebekah
(Clorla's longLlme aLLorney who prepared Lhe Wlll) and her reslduary esLaLe Lo her
faLher MaLLy MaLLy flles no ob[ecLlon Lo Lhe bequesL
Lawyer 8ebekah May be enLlLled Lo Lake under Lhe Wlll because she may be sub[ecL Lo
uLnam ScruLlny
e ACln1MLn1S Cl u8Al1lnC A11C8nL?
LxAMLL Cl An ACln1MLn1 Clorla execuLes a Wlll LhaL names her lawyer 8ebekah
(Clorla's longLlme aLLorney who prepared Lhe Wlll) as execuLor of Clorla's esLaLe
under new ?ork law
l A drafLlng aLLorney who ls named as execuLor of Lhe LesLaLor's esLaLe musL glve
wrlLLen dlsclosure Lo Lhe LesLaLor LhaL
(A) Any person can be named an LxecuLor noL [usL an aLLorney
(8) 1he LxecuLor recelves a sLaLuLory commlsslon And
(C) 1he ALLorney wlll also be enLlLled Lo legal fees for represenLlng Lhe esLaLe
ll 1he LesLaLor/cllenL musL slgn Lhe wrlLLen dlsclosure ln Lhe presence of Lwo Ws
lll lf Lhe drafLlng aLLorney falls Lo comply wlLh Lhe sLaLuLe Lhe aLLorney recelves only Z
of Lhe sLaLuLory commlsslons
l nCCCn1LS1 (ln 1L88C8LM") CLAuSLS
1 uLllnl1lCn A clause LhaL says lf anyone ob[ecLs Lo my wlll Lhey wlll geL noLhlng
2 ln MCS1 S1A1LS noconLesL clauses are glven full effecL unless Lhe CourL flnds LhaL Lhe conLesL was
broughL ln good falLh and wlLh probable cause (le 1he conLesL was noL a frlvolous sulL
deslgned Lo exLracL a seLLlemenL)
3 nLW ?C8k 8uLL 1he clause ls glven full effecL even lf Lhere was C Lo challenge Lhe wlll
8A1lCnALL A 1 should be permlLLed Lo proLecL hls LesLamenLary plan and hls repuLaLlon
agalnsL posLdeaLh aLLack
LxAMLL 38 1heodore bequeaLhed $23000 Lo hls frlend naLalle and hls beloved puppy Abner
Lo hls frlend 8rlLanle Pls Wlll conLalned a noconLesL (ln Lerrorem") clause whlch provldes lf
any beneflclary conLesLs my Wlll or any of lLs provlslons she shall forfelL her legacy" naLalle
conLesLs Lhe Wlll on Lhe grounds of undue lnfluence and lack of LesLamenLary capaclLy naLalle
loses Lhe conLesL buL Lhere ls evldence LhaL she had probable cause for brlnglng Lhe acLlon
naLalle lorfelL Lhe $23000 bequesL ln n? because n? does noL care abouL C
ln mosL sLaLes n does noL lorfelL lf Lhe CourL flnds LhaL she ln facL had probable cause for
flllng Lhe Wlll conLesL
LxCL1lCnS 1C 1PL nLW ?C8k 8uLL (noConLesL Clause nC1 enforced)
lf Lhe Wlll conLesL ls (one of Lhe followlng)
l Clalmlng forgery or LhaL Lhe wlll was revoked by a laLer wlll as long as Lhe SurrogaLe's
CourL flnds LhaL Lhere was probable cause for Lhe conLesL
noLe 1he excepLlon wlll noL apply lf Lhe Wlll conLesL ls on Lhe ground LhaL Lhe
LesLaLor's Wlll was revoked by physlcal acL
ll lf lLs flled on behalf of an lnfanL or lncompeLenL person
8A1lCnALL AcLlons Laken by a Lhlrd parLy (eg a guardlan) should noL work forfelLure
lll lf you do a ConsLrucLlon proceedlng Lo consLrue Lhe wlll's Lerms
8A1lCnALL 1he Wlll conLesLanL ls noL challenglng Lhe Wlll Pe ls merely asklng Lhe
CourL Lo deLermlne whaL lnLeresLs are creaLed by lL
lv An ob[ecLlon Lo Lhe !urlsdlcLlon of Lhe courL
8A1lCnALL lf Lhe LesLaLor was domlclled ln a sLaLe oLher Lhan new ?ork Lhe Wlll
conLesLanL ls noL challenglng Lhe Wlll Pe ls merely sLaLlng LhaL Lhe Wlll should be
probaLed ln LhaL oLher [urlsdlcLlon
v Safe Parbor rovlslon LeglslaLure allows a beneflclary Lo engage ln cerLaln lnqulrles
around clrcumsLances around drafLlng of Lhe wlll

xvl CWL8S Cl A11C8nL? PLAL1P CA8L 8CxlLS Anu LlvlnC WlLLS
A CWL8S Cl A11C8nL? A power of aLLorney ls a wrlLLen auLhorlzaLlon for an agenL (known as an
aLLorneylnfacL") Lo acL on behalf of Lhe granLor of Lhe power 1hey may be general or
speclflc wlLh as many varlaLlons as Lhe drafLer of Lhe power wlshes Lo conLrlve under Lhe
clrcumsLances
1 nonuurable owers of ALLorney A power of aLLorney LhaL ls revoked by operaLlon of law by elLher
Lhe granLor's deaLh or lncapaclLy 1he power of aLLorney remalns valld unLll noLlce of Lhe deaLh
or dlsablllLy ls recelved by Lhe aLLorneylnfacL
2 uurable owers of ALLorney A power of aLLorney LhaL exLends beyond Lhe granLor's lncapaclLy
unless lL has speclflc language LhaL lL ls LermlnaLed by Lhe granLor's lncapaclLy (eg 1hls
power of aLLorney shall LermlnaLe upon my subsequenL dlsablllLy or lncompeLence")
8 PLAL1P CA8L 8CxlLS A healLh care proxy ls a Lype of durable power of aLLorney LhaL appolnLs an
agenL Lo make healLh care declslons on behalf of Lhe granLor lL does noL become effecLlve unLll
Lhe Lhe granLor becomes lncapaclLaLed and lL remalns effecLlve desplLe Lhe lncapaclLy A healLh
care proxy musL be (1) ln wrlLlng (2) slgned by Lhe granLor or anoLher aL hls dlrecLlon and (3)
wlLnessed by aL leasL Lwo adulLs 1he healLh care proxy musL sLaLe LhaL Lhe granLor appeared Lo
execuLe Lhe proxy free from duress
C LlvlnC WlLLS A Llvlng Wlll generally sLaLes an lndlvldual's deslres should he become Lermlnally lll or
be ln a perslsLenL vegaLaLlve sLaLe regardlng wheLher Lo admlnlsLer wlLhhold or wlLhdraw (1)
llfe susLalnlng procedures (2) arLlflclal nuLrlLuLlon or hydraLlon and (3) LreaLmenL Lo allevlaLe
paln 1he n? CourL of Appeals has held LhaL a paLlenL's rlghL Lo decllne LreaLmenL ls guaranLeed
by Lhe common law

8lg 1oplcs LlecLlve Share lnLesLacy uue LxecuLlon AnLlLapse
All Loplcs are game

8A888l MCuLL AnSWL8
(1)(a) 1he lssue ls wheLher or noL Lhe deaLh of Lhe LesLaLor's slsLer causes her glfL Lo lapse

Cenerally Lhe rule ln new ?ork ls LhaL a beneflclary musL survlve Lhe LesLaLor ln order Lo Lake her glfL
1hus lf Lhe beneflclary predeceases Lhe LesLaLor her glfL lapses Powever under Lhe LsLaLes owers
and 1rusLs Law (L1L) new ?ork has an AnLlLapse SLaLuLe whlch provldes LhaL when a Wlll makes a glfL
Lo Lhe LesLaLor's lssue broLher or slsLer and Lhls beneflclary predeceases Lhe LesLaLor leavlng lssue Lhe
dlsposlLlon does noL lapse buL vesLs ln Lhe survlvlng lssue lssue" mean Lhe chlldren lncludlng adopLed
and nonmarlLal of Lhe beneflclary lf Lhe Wlll was execuLed afLer SepLember 1 1992 Lhe lssue Lakes per
caplLa aL each generaLlon

ln Lhls case 1lm's Wlll leaves a onehalf share of Creenacre Lo hls slsLer Connle who has predeceased
1lm normally Lhls glfL would lapse buL slnce Connle ls 1lm's slsLer Lhe AnLlLapse SLaLuLe applles and
Connle's onehalf share of Creenacre ls preserved and wlll pass
Lo uede and Ldle uede and Ldle wlll each recelve onequarLer

(1)(b) 1he lssue ls how a beneflclary's lnLeresL ls affecLed when Lhe beneflclary ls a slbllng of Lhe LesLaLor
and has renounced her share

new ?ork law auLhorlzes a beneflclary Lo renounce or dlsclalm an lnLeresL LhaL oLherwlse would pass Lo
LhaL person from Lhe decedenL's esLaLe 1he dlsclalmed lnLeresL normally passes as Lhough Lhe
dlsclalmlng parLy had predeceased Lhe decedenL lf a dlsclalmer would resulL ln a dlsLrlbuLlon of Lhe
renounced lnLeresL by represenLaLlon Lhe lnLeresL passes as Lhough Lhe dlsclalmlng parLy dled on Lhe
same daLe buL lmmedlaLely afLer Lhe decedenL 1hls occurs so LhaL Lhe dlsclalmed lnLeresL passes Lo
Lhe dlsclalmanL's lssue and noL Lo collaLeral relaLlves

Pere 8onnle has renounced her share and should be LreaLed as havlng predeceased 1lm Powever
8onnle's renunclaLlon would resulL ln a per caplLa dlsLrlbuLlon by represenLaLlon wlLh ned uede and
Ldle LheoreLlcally now recelvlng a oneLhlrd lnLeresL each ln Creenacre 8ecause of Lhls resulL 8onnle ls
Lo be LreaLed as lf she dled lmmedlaLely afLer 1lm Lhereby preservlng her share of Creenacre for ned
and ned wlll recelve onehalf uede and Ldle wlll sLlll recelve onequarLer each

(2) 1he lssue ls whaL happens Lo Lhe dlsposlLlon of personal properLy LhaL was bequeaLhed Lo a
beneflclary who dled slmulLaneously wlLh Lhe LesLaLor

new ?ork has enacLed Lhe 8evlsed unlform SlmulLaneous ueaLh AcL (8uSuA") whlch provldes LhaL
where Lhe LlLle Lo properLy or Lhe devoluLlon Lhereof depends upon prlorlLy of deaLh and Lhere ls
lnsufflclenL evldence LhaL Lhe persons have survlved Lhe oLher by 120 hours Lhe properLy of each
person ls dlsposed of as lf he survlved Lhe oLher 1he 8uSuA applles Lo dlsLrlbuLlons of properLy by any
means 1he AnLlLapse SLaLuLe can also be applled ln slLuaLlons where Lhe beneflclary who dled
slmulLaneously (or wlLhln 120 hours) of Lhe LesLaLor ls Lhe LesLaLor's lssue broLher or slsLer

Pere lay dled ln a car accldenL wlLh 1lm and lL ls belleved LhaL Lhe Lwo dled slmulLaneously 1hus Lhe
8uSuA dlcLaLes LhaL properLy devlsed Lo her be LreaLed as lf 1lm survlved lay meanlng LhaL Lhe glfL Lo
lay lapses and Lhe boaL goes lnLo Lhe reslduary esLaLe Slnce lay was merely a frlend of 1lm and noL hls
lssue or slsLer Lhe AnLlLapse sLaLuLe cannoL be applled Lo preserve Lhe glfL for lay's daughLer Clna

(3) 1he lssue ls how Lhe reslduary esLaLe should be dlsLrlbuLed lf Lhe reslduary clause falls

arLlal lnLesLacy occurs when Lhe decedenL lefL a Wlll buL Lhe Wlll does noL make a compleLe dlsposlLlon
of Lhe esLaLe ln cases where Lhere ls parLlal lnLesLacy Lhe flrsL $30000 and half of Lhe lnLesLaLe
porLlon of Lhe esLaLe goes Lo Lhe spouse of Lhe decedenL wlLh Lhe remalnder passlng Lo Lhe decedenL's
chlldren and Lhe lssue of any predeceased chlldren lf Lhe decedenL ls noL survlved by a spouse Lhe
enLlre lnLesLaLe porLlon of Lhe esLaLe goes Lo Lhe decedenL's chlldren and Lhe lssue of any predeceased
chlldren Lo be dlsLrlbuLed per caplLa aL each generaLlon

Pere Lhe reslduary clause of 1lm's Wlll Lrles Lo dlspose of Lhe remalnder of hls esLaLe by referenclng a
memo" whlch ls noL parL of hls Wlll 1hls ls called lncorporaLlon by reference" 1he docLrlne of
lncorporaLlon by reference ls noL recognlzed ln new ?ork slnce LesLamenLary effecL cannoL be glven Lo
wrlLlngs unless Lhey are formally execuLed

1herefore any asseLs LhaL would be dlsLrlbuLed vla Lhe reslduary clause wlll fall lnLo parLlal lnLesLacy"
Pere Lhe reslduary esLaLe conslsLs of Lhe $200000 bank accounL and Lhe $30000 boaL LhaL was a falled
glfL Lo lay 1hese asseLs of Lhe Wlll are Lo be consldered lnLesLaLe asseLs because Lhe reslduary clause
falled 1lm was a wldower when he dled 1herefore under new ?ork law Lhe enLlre reslduary" esLaLe
of $230000 should go Lo hls son ArL vla lnLesLacy

















NLW Ckk 1kUS1S
rofessor 1anya k nernandez

CvL8vlLW Cl 18uS1S 1ClCS

l) 8LCul8LMLn1S lC8 A 18uS1
ll) 1?LS Cl 18uS1S
lll) MCulllCA1lCn Anu 1L8MlnA1lCn Cl 18uS1S
lv) 18uS1 AuMlnlS18A1lCn
v) LlA8lLl1? Cl 18uS1LL ln CCn18AC1 Anu 1C81
vl) 8uLL ACAlnS1 L8L1ul1lLS Anu SuSLnSlCn 8uLL

l) 8LCul8LMLn1S lC8 A 18uS1
1hree (3) Lhlngs uslng Lhe name LrusL"
1 Lxpress LrusLs
2 8esulLlng LrusLs and
3 ConsLrucLlve LrusLs
1he express LrusL ls Lhe only real LrusL Lhe oLher Lwo (2) are [usL LqulLable 8emedles

A) Lx8LSS 18uS1S
1) ueflned A legal devlce LhaL allows an owner of properLy Lo make Lransfers of properLy and Lo have
Lhose asseLs managed on behalf of someone else (raLher Lhan have Lhe beneflclary manage Lhe money
by hlmself or herself)
2) 1wo (2) klnds of express 1rusLs
(a) LlfeLlme LrusL seL up durlng Lhe llfeLlme of Lhe person who creaLed Lhe LrusL who we call Lhe
SeLLlor of Lhe LrusL (also called an lnLer vlvos LrusL)
(b) 1esLamenLary LrusL seL up ln Lhe SeLLlor's wlll
3) LlghL (8) requlremenLs for a valld LrusL
(1) Sett|or (also called creaLor) who makes a
(2) De||very of legal 1lLle Lo
(3) roperty (also called res or corpus or prlnclpal) Lo a
(4) 1rustee who holds legal LlLle for Lhe beneflL of a
(3) 8enef|c|ary (or beneflclarles) wlLh
(6) Intent Lo creaLe a LrusL for
(7) A |awfu| purpose
(8) ln a va||d|y executed documenL
nC1L no ConslderaLlon ls requlred Lo creaLe a LrusL
1) SL11LC8 1he SeLLlor can be anyone 18 or older wlLh Lhe CapaclLy Lo enLer lnLo ConLracLs
2) uLLlvL8? 1lLled asseLs musL be lormally 1ransferred Lo Lhe 1rusLee for dellvery Lo be valld
P?C 1 Sarah a personal ln[ury aLLorney ln ManhaLLan slgned a LrusL agreemenL namlng her
frlend 1om as LrusLee and her chlldren 8eLLy and 8en as beneflclarles 1he LrusL agreemenL
was properly noLarlzed 1he agreemenL reclLed Lhe properLy of Lhe LrusL as shares of sLock ln
varlous corporaLlons and reclLed LhaL Lhe LrusLee acknowledged recelpL of Lhe shares 1he
sLock cerLlflcaLes were handed over Lo 1om by Sarah aL Lhe Llme Lhe LrusL documenL was slgned
and acknowledged 8efore Lhe shares could be rereglsLered ln 1rusLee 1om's name SeLLlor
Sarah dled
1rusL ls noL valld because Lhere was no uellvery of Lhe sLock cerLlflcaLes
3) 8CL81? (8LS)
(a) 1he properLy can be almosL anyLhlng buL musL be properLy LhaL Lhe SeLLlor owns noL [usL a mere
expecLancy of fuLure ownershlp
P?C 2 Sam's moLher 1eresa execuLed a wlll leavlng her farm Lo hlm Sam was dellghLed LhaL
he would geL Lhe farm when hls moLher dled and declded Lo creaLe a LrusL Pe execuLed a LrusL
namlng hlmself as LrusLee and hls sons 8ob and 8arry as beneflclarles Sam execuLed a deed Lo
hlmself as LrusLee wlLh Lhe lncome Lo be pald Lo hls sons 8ob and 8arry for llfe wlLh Lhe
prlnclpal Lhen golng Lo hls granddaughLer Marle 1eresa approved of Lhls because she greaLly
loved Marle and LhoughL LhaL Lhls would preserve Lhe farm for Marle Lo own one day
1rusL ls noL valld 8ecause Sam only has an expecLancy of properLy ownershlp Pe has no
presenL lnLeresL All Sam has ls fervenL hope
(b) lL musL be ldenLlfled properLy noL sub[ecL Lo fuLure deLermlnaLlon
P?C 3 Sam creaLed a LrusL Lo be funded wlLh whaLever money or properLy LhaL l may
choose Lo conLrlbuLe Lo Lhe LrusL over Lhe nexL Len (10) years"
1rusL ls noL valld roperLy musL be someLhlng ldenLlfled LhaL S owns
4) 18uS1LL
(a) lor a LlfeLlme LrusL almosL Anyone can be a LrusLee slnce no courL lnvolvemenL ls needed for such
LrusLs
(b) lor a 1esLamenLary LrusL creaLed under courL supervlslon Anyone excepL for Lhose who can'L
(l) 1hose under 18 years old
(ll) !udlclally declared lncompeLenLs
(lll) ConvlcLed lelons
(lv) 1hose lncapable because of drunkenness dlshonesLy wanL of undersLandlng or
lmprovldence
(c) A nonresldenL allen can serve as LrusLee CnL? ll
(l) 1haL person ls 8elaLed Lo Lhe uecedenL (elLher decedenL's spouse Lhe grandparenL or
descendanL of Lhe grandparenL of decedenL or descendanL decedenL's spouse or Lhe spouse of
any of Lhem) Anu
(ll) A new ?ork 8esldenL serves as coflduclary
nC1L lallure Lo name a LrusLee ln Lhe LrusL does noL maLLer Lhe courL can appolnL someone
P?C 4 MoLher !ones execuLed a wlll LhaL creaLed a LrusL Lo pay Lhe lncome from Lhe LrusL Lo
her son 8arry for llfe and on hls deaLh Lhe prlnclpal was Lo go Lo her
granddaughLer 8eLsy no LrusLee was named ln Lhe wlll
1hls ls a valld LrusL? 8ecause Lhe courL can appolnL a 1rusLee
3) 8LnLllClA8lLS
(a) 8eneflclarles musL be ueflnlLe and AscerLalnable no amblgulLy
(b) lf amblguous Lhe LrusLee holds ln a resulLlng LrusL for Lhe reslduary beneflclary of a wlll (or lnLesLaLe
helrs ln absence of a valld wlll)
P?C 3 SLephen's Wlll creaLed a LrusL glvlng $4 mllllon worLh of l8M sLock Lo hls frlend 1ed as
LrusLee Lo pay Lhe lncome for llfe Lo all my good frlends" and Lo pay Lhe remalnder Lo my
very besL frlend of all" 1he reslduary beneflclary of SLephen's Wlll was hls slsLer 8arbara
1rusL lalls because Lhe beneflclarles my good frlends" and my very besL frlend" are noL
ueflnlLe and AscerLalnable
1ed does noL geL Lo keep Lhe money Pe holds lL ln a 8esulLlng 1rusL for 8arbara (8eslduary
beneflclary)
(c) LxcepLlon a beneflclary llsLed as someone's famlly" or nexL of kln" lS consldered deflnlLe and
ascerLalnable and Lhe LrusL does noL fall consulL Lhe lnLesLacy sLaLuLes for Lhe names of Lhe
persons who flL Lhe descrlpLlon ln Lhe LrusL
ueflnlLlon lnLesLacy When a decedenL dles wlLhouL a valld wlll and Lhelr esLaLe properLy ls
dlsLrlbuLed pursuanL Lo a sLaLe sLaLuLe
P?C 6 SLephen's Wlll creaLed a LrusL glvlng hls $4 mllllon dollars worLh of l8M sLock Lo hls
frlend 1ed as LrusLee Lo pay Lhe lncome Lo my famlly" and Lo pay Lhe remalnder Lo hls slsLer
8arbara
1rusL ls Ck 8ecause famlly can be deLermlned by looklng Lo Lhe lnLesLacy sLaLuLe
6) ln1Ln1
(a) SeLLlor musL lnLend Lo creaLe an Lnforceable obllgaLlon precaLory (only makes nonblndlng
suggesLlon) language ls noL enough
(b) 1rusLee musL be glven uuLles Lo perform lf LrusLee has no uuLles Lo perform lL ls called a asslve
LrusL whlch ls no LrusL aL all
P?C 7 !une glves $230000 ln cash Lo her oldesL daughLer Mary ln LrusL wlLh Lhe sLaLemenL
l would llke Lhe LrusL lncome Lo be pald Lo my youngesL son Sam for llfe wlLh Lhe remalnder
golng Lo Sam's son Charles"
1hls ls noL a valld LrusL? 1he language would llke" ls recaLory language and does noL lmpose
an enforceable obllgaLlon
nC1L !usL uslng Lhe word LrusL" does noL show lnLenL Lo creaLe a LrusL look aL All of Lhe language
Anu All of Lhe facLs Lo deLermlne lnLenL
P?C 8 SamanLha purchased WhlLeacre ln 2003 and Lhe deed was made Lo SamanLha ln LrusL
for Susan" AL Lhe Llme Lhe deed was execuLed SamanLha and Susan agreed ln wrlLlng LhaL
Susan would llve on WhlLeacre and pay $1000 per monLh ln renL Lo SamanLha
1hls ls noL a valld LrusL All facLs lndlcaLe LhaL SamanLha really lnLended was a Landlord1enanL
relaLlonshlp wlLh Susan (lnLenL Lo have a 1rusL musL be clear no uncerLalnLy)
7) LAWluL u8CSL
(a) A LrusL cannoL call for commlsslon of a Crlme
(b) A LrusL cannoL call for Lhe desLrucLlon of roperLy
(c) A LrusL cannoL have a condlLlon agalnsL ubllc ollcy
LxAM 1l Ma[or example Lo waLch for on Lhe bar exam are LrusLs resLrlcLlng marrlage or
promoLlng dlvorce
P?C 9 8alph creaLed a LesLamenLary LrusL ln hls wlll and he dlrecLed Lhe LrusLee Lo pay Lhe
lncome Lo hls daughLer Mary Ann unLll she dlvorced her worLhless husband Archle and upon
her dlvorce Lhe LrusL shall LermlnaLe and all prlnclpal shall be dlsLrlbuLed Lo Mary Ann lf Mary
Ann should noL dlvorce Archle Lhen on her deaLh Lhe LrusLee shall dlsLrlbuLe Lhe prlnclpal Lo Lhe
Amerlcan 8ed Cross"
1hls ls noL a valld LrusL because lL promoLes ulvorce
8u1 lf a purpose can be found LhaL ls nC1 offenslve Lo publlc pollcy Lhen lL ls valld (eg a LrusL LhaL
glves lncome Lo a spouse unLll LhaL spouse remarrles ls Ck)
P?C 10 ln hls wlll !ames seL up a LesLamenLary LrusL wlLh lncome golng Lo hls wlfe for llfe or
unLll she remarrles and upon hls wlfe's deaLh or remarrlage Lo hls son Clyde
1rusL ls valld because hls purpose was Lo provlde for hls wldow durlng her wldowhood and LhaL
ls a valld purpose
Marrlage resLrlcLlons Lo members of a cerLaln 8ellglon or LLhnlc Croups are valld as permlsslble arLlal
8esLralnLs on marrlage
P?C 11 ln hls wlll !errold seL up a LesLamenLary LrusL wlLh Lhe prlnclpal golng Lo my son
!eremy provldlng he marrles a !ewlsh woman wlLhln seven years afLer my deaLh lf he does noL
do so Lhe LrusL prlnclpal shall be pald Lo Lhe SLaLe of lsrael"
1hls ls a valld LrusL because he sLlll has a falrly wlde cholce Pls opLlons are noL unduly
8esLrlcLed
8) 18uS1 LxLCu1lCn
MusL be ln WrlLlng slgned by SeLLlor Anu 1rusLee
Ll1PL8 (l) Acknowledged by a noLary publlc C8 (ll) Slgned by Lwo (2) wlLnesses

ll) 1?LS Cl 18uS1S
A) 8LvCCA8LL LllL1lML/ln1L8vlvCS 18uS1S
1) 1he maln requlremenL aL leasL one (1) beneflclary who ls noL Lhe SeLLlor SeLLlor cannoL be Lhe sole
beneflclary when SeLLlor ls also named Lhe sole 1rusLee
2) 1he seLLlor can play many roles
(a) SeLLlor can be a 1rusLee
(b) SeLLlor can be an lncome beneflclary for llfe
(c) SeLLlor's esLaLe can be one of Lhe beneflclarles of Lhe prlnclpal so long as Lhere ls aL leasL Cne
oLher beneflclary
(d) SeLLlor can reLaln Lhe power Lo 1ermlnaLe or Amend Lhe LrusL
3) 8easons Lo have a revocable llfeLlme/lnLervlvos LrusL
(a) Manages asseLs efflclenLly parLlcularly uslng a professlonal LrusLee
(b) Pelps plan for posslble lncapaclLy by avoldlng Cuardlanshlp proceedlng (slnce Lhe 1rusLee
has legal LlLle Lo Lhe asseLs ln Lhe LrusL no guardlan or conservaLor would need Lo be appolnLed)
(c) Avolds robaLe
(l) no parL of Lhe prlnclpal of a LrusL goes Lhrough Lhe seLLlor's esLaLe ln probaLe
ueflnlLlon robaLe 1he process of provlng a wlll or havlng lL declared valld and
effecLlve followlng Lhe deaLh of Lhe LesLaLor
4) 8easons nC1 Lo have a revocable llfeLlme/lnLervlvos LrusL
(a) uoes noL avold 1axes
(b) lf a SeLLlor keeps an lncome lnLeresL or keeps a power Lo revoke Lhe lull LrusL asseLs wlll be
lncluded ln Lhe SeLLlor's Cross LsLaLe for federal esLaLe Lax purposes
8) Cu8CvL8" Cll1S
1) 1esLamenLary glfLs (ClfLs made ln a wlll) Lo an exlsLlng revocable LrusL are Ck
(a) 1hls ls called a ourCver glfL
(b) Such a glfL avolds Wlll formallLles ln Lhe 1rusL (uon'L have Lo reexecuLe wlll)
(c) 1rusLs can be changed durlng Lhe llfeLlme of Lhe SeLLlor ln ways LhaL are somewhaL easler
Lhan changlng a wlll
(d) key requlremenLs for a pourover" glfL Lo a LrusL Lo be valld
(l) 1he LrusL musL be ln LxlsLence C8
(ll) LxecuLed ConcurrenLly wlLh Lhe wlll
P?C 12 8oger execuLed hls wlll on !anuary 3 2004 ln Lhe wlll he provlded LhaL Lhe bulk of
hls esLaLe would go Lo a LrusL LhaL would pay Lhe lncome Lo hls daughLer Ablgall for llfe wlLh
Lhe prlnclpal Lhen pald Lo her son SLeve" Pls lawyer had drafLed Lhe LrusL documenL Lhe week
before and falled Lo have 8oger execuLe lL aL Lhe Llme of Lhe wlll execuLlon When 8oger's
lawyer dlscovered LhaL 8oger had noL execuLed Lhe LrusL documenL aL Lhe Llme of Lhe wlll
execuLlon he called 8oger and had hlm reLurn Lo execuLe Lhe LrusL documenL 1he LrusL
documenL was execuLed on !anuary 10Lh
ourover" glfL Lo Lhe LrusL ls noL valld because Lhe LrusL was noL LxecuLed before or
concurrenLly wlLh Lhe wlll
2) 1wo (2) subseL polnLs
(a) ourover" ls noL llmlLed Lo LrusLs creaLed by Lhe SeLLlor buL lL can be Lo any exlsLlng LrusL
lncludlng Lhose execuLed by oLher persons
(b) ourover glfLs are valld even lf Lhe 1rusL was unfunded or arLlally funded durlng SeLLlor's
llfeLlme
3) Llfe lnsurance roceeds
(a) 1here are Lwo (2) ways an lnsured can make llfe lnsurance proceeds payable Lo a LrusL
1 lnsured can creaLe an unfunded revocable lnsurance 1rusL and name Lhe LrusLee of
Lhe LrusL as pollcy beneflclary
2 Pave Lhe LrusL be a 1esLamenLary LrusL (LrusL creaLed ln wlll) and have Lhe llfe
lnsurance pollcy conLracL name Lhe LrusLee named ln my wlll" as Lhe 8eneflclary
(b) roceeds of savlngs accounLs or penslon plans can be handled Lhe same way as llfe lnsurance
proceeds
C) 1C11Ln 18uS1 (Also called a bank accounL LrusL)
1he 1oLLen 1rusL ls a bank accounL ln Lhe deposlLor's name as 1rusLee for" a named beneflclary
Lxample Mary SmlLh opened a bank accounL aL llrsL naLlonal 8ank and Lhe accounL name ls
Mary SmlLh as 1rusLee for !ohn SmlLh"
1) 1wo (2) key Lhlngs Lo remember abouL 1oLLen 1rusL accounLs
(a) ueposlLor makes ueposlLs and WlLhdrawals as he or she wlshes durlng Lhe deposlLor's
llfeLlme
(b) 8eneflclary has no beneflclal lnLeresL durlng Lhe deposlLor's llfeLlme buL geLs whaLever ls ln
Lhe accounL when Lhe deposlLor ules
2) CLher 1oLLen 1rusL lssues
(a) no parLlcular Words are requlred Lo creaLe a 1oLLen 1rusL accounL
P?C 14 ueposlLor opened an accounL whlch was enLlLled !oan Cohen l1l 8ose Cohen"
1hls ls a 1oLLen 1rusL accounL l1l ls enough Lo lndlcaLe ln 1rusL lor" and Lhereby creaLe a
1oLLen 1rusL accounL
3) lour (4) ways Lo revoke a 1oLLen 1rusL accounL
(a) WlLhdraw all Money ln Lhe accounL
(b) Lxpress 8evocaLlon durlng llfeLlme by deposlLor maklng a wrlLlng namlng Lhe 8eneflclary and
llnanclal lnsLlLuLlon and havlng Lhe revocaLlon noLarlzed and uellvered Lo Lhe bank
nC1L Any mlsslng elemenLs make Lhe whole aLLempLed revocaLlon lnvalld
(c) 8evocaLlon ln a Wlll musL comply wlLh same requlremenLs for revocaLlon durlng llfeLlme
P?C 13 uonald ueposlLor dled leavlng Lhe bulk of hls funds ln Lwo (2) accounLs aL
lrlendly naLlonal 8ank 1he names of Lhe Lwo (2) accounLs were uonald ueposlLor ln
LrusL for nancy nlece" and uonald ueposlLor ln LrusL for ned nephew" Pe also lefL a
wlll and ln Lhe wlll was Lhe followlng provlslon l revoke all 'ln LrusL for' bank accounLs
LhaL l have aL lrlendly naLlonal 8ank and l glve Lhe amounLs on deposlL Lo my new and
very close frlend llfl La 8ue"
llfl does noL geL Lhe money because Lhls ls noL a valld revocaLlon because no
8eneflclarles of Lhe 1oLLen 1rusL accounLs are named ln Lhe wlll
(d) ueaLh of a 8eneflclary resulLs ln havlng Lhe 1oLLen 1rusL 8evoked and Lhe money ln Lhe
accounL goes free and clear Lo Lhe ueposlLor
P?C 16 uarcy ueposlLor opened an accounL aL Second naLlonal 8ank ln Lhe name of
uarcy ueposlLor ln LrusL for 8uffy 8eneflclary" Cne year laLer 8uffy was kllled ln a car
wreck leavlng a son and daughLer as survlvors Cn her deaLh Lhere was a balance ln Lhe
accounL of $37000 8uffy's son and daughLer clalmed LhaL Lhey had an lmmedlaLe rlghL
Lo clalm Lhe $37000 as helr(s) of 8uffy's esLaLe or ln Lhe alLernaLlve should be
subsLlLuLed as beneflclarles Lo Lhe 1oLLen 1rusL
1hey Can noL geL elLher because when Lhe beneflclary dles Lhe money ln Lhe accounL
goes free and clear Lo Lhe ueposlLor (uarcy) and Lhe beneflclary's helr(s) geL noLhlng
4) Change of beneflclary can be made by ueposlLor 8u1 lL musL be done Lhe same way as a revocaLlon
noLarlzed sLaLemenL senL Lo Lhe flnanclal lnsLlLuLlon namlng Lhe old beneflclary and Lhe new
one
3) CredlLors of Lhe ueposlLor can always reach Lhe 1oLLen 1rusL accounL balance Ll1PL8 before C8 afLer
Lhe ueposlLor's deaLh slnce lL ls a form of revocable LrusL revoked parLlally each Llme a
wlLhdrawal ls made
P?C 17 uoroLhy ueposlLor opened an accounL aL llrsL naLlonal 8ank enLlLled uoroLhy
ueposlLor ln LrusL for 8eLsy 8eneflclary" uoroLhy closed all her oLher bank accounLs and placed
Lhe money ln Lhls 1oLLen 1rusL accounL uoroLhy made deposlLs regularly over Lhe years and
wlLhdrew llLLle money from Lhe accounL She flnanced her llvlng expenses mosLly Lhrough
charges on Lhe 47 credlL cards she had Laken ouL When she maxed ouL her credlL llmlL on all
cards she Lold Lhe credlL card companles LhaL she had no money remalnlng and had no asseLs ln
her name wlLh Lhe excepLlon of Lhe 1oLLen 1rusL accounL ln whlch she was merely a LrusLee for
her daughLer 1he banks sald 1oo bad for your daughLer" and Lhey soughL Lo reach all Lhe
money ln Lhe 1oLLen 1rusL accounL
8ank wlns because Lhe CredlLors of Lhe ueposlLor can always access Lhe 1oLLen 1rusL balance
u) !Cln1 8Ank ACCCun1S 1PA1 A8L nC1 1C11Ln 18uS1S
!ohn and !ane wlLh 8lghL of Survlvorshlp"
1) MosL popular lssue ls afLer one of Lhe parLles Lo Lhe accounL dles can anyone block Lhe money from
golng Lo Lhe Survlvor of !olnL 1enancy
P?C 18 Penry opened an accounL ln Lhe names of hlmself and hls son Penry !r 1he name of
Lhe accounL was Penry ueposlLor and Penry ueposlLor !r payable Lo elLher or Lo Lhe survlvor
of Lhem" When Penry dled he was survlved by hls son Penry !r and hls daughLer PenrleLLa Pe
had no asseLs aL deaLh excepL for $200000 ln Lhe [olnL accounL PenrleLLa sued Lo recover half
of Lhe amounL ln Lhe accounL asserLlng LhaL Penry opened Lhe accounL only Lo allow Penry !r
Lo pay Penry's bllls and never lnLended LhaL Penry !r should geL Lhe enLlre accounL on Penry's
deaLh She lnLroduced several leLLers from Penry Lo her lndlcaLlng LhaL she would geL half of Lhe
accounL on hls deaLh and LhaL he dld noL undersLand Lhe meanlng of Lhe words or Lo Lhe
survlvor of Lhem"
PenrleLLa can erhaps successfully challenge Lhe survlvorshlp provlslon of Lhe accounL
2) lf Clear and Convlnclng evldence shows LhaL a survlvorshlp was noL lnLended when Lhe accounL was
esLabllshed and LhaL Lhe accounL was opened only as a maLLer of Convenlence Lo Lhe deposlLor
Lhen Lhe survlvorshlp language can be seL aslde
nC1L 1hls ls a hard requlremenL Lo saLlsfy
3) Lach [olnL accounL holder owns 30 of Lhe [olnL accounL no maLLer who deposlLs Lhe money and lf
one person makes Lhe enLlre deposlL lL ls consldered a ClfL of onehalf Lo Lhe oLher accounL
holder
P?C 19 Penry opened an accounL ln Lhe names of hlmself and hls son Penry !r 1he name of
Lhe accounL was Penry ueposlLor and Penry ueposlLor !r payable Lo elLher or Lo Lhe survlvor
of Lhem" Penry opened Lhe accounL wlLh a deposlL of $100000
1 uurlng Lhe llfeLlmes of Penry and Penry !r Penry owns 30k and Penry !r owns 30k
as a glfL from Penry
WhaL lf Penry !r knows LhaL hls faLher ls very lll and goes Lo Lhe bank and wlLhdraws all Lhe
money ln Lhe accounL an amounL LhaL wlLh addlLlonal deposlLs has now grown Lo $200000
1hen Penry dles Penry's execuLor under hls wlll sues Penry !r Lo recover Lhe money Penry !r
Look from Lhe accounL before Penry's deaLh
2 Can Penry !r be forced Lo reLurn any of Lhe money he wlLhdrew? Penry severed and
desLroyed Lhe [olnL Lenancy by Laklng Lhe 200k ouL durlng hls faLher's llfe so he owes
Lhe amounL he removed ln excess of whaL was hls llfeLlme glfL (100k)
4) unllC8M 18AnSlL8S 1C MlnC8S AC1 (u1MA)
(a) 1hree (3) reasons Lo make a glfL Lo a mlnor under u1MA
(l) lL avolds a Cuardlanshlp roceedlng
(ll) lL avolds a 1rusL and courL supervlslon of a 1rusL
(lll) lL quallfles for Lhe $13000 per donee annual excluslon from federal and sLaLe glfL
Lax
(b) ClfLs under u1MA musL be made Lo a CusLodlan and lL musL speclfy LhaL lL ls made under Lhe
new ?ork unlform 1ransfers Lo Mlnors AcL
(c) u1MA glfLs can be made ln a Wlll so long as Lhe same requlred sLaLuLory language ls used
(d) uuLles of an u1MA CusLodlan
(l) Pold manage and lnvesL Lhe properLy under a rudenL erson sLandard
(ll) ay over Lo Lhe Mlnor or for Lhe mlnor's needs whaL parL of Lhe properLy LhaL Lhe
cusLodlan deems advlsable Anu
(lll) ay whaL ls lefL of Lhe properLy Lo Lhe mlnor when Lhe mlnor Lurns 21 (wlLh a posL1996 glfL)
or 18 (wlLh a pre1997 glfL)
nC1L u1MA does noL creaLe a LrusL lL ls a speclal sLaLuLory conservaLorshlp where Lhe
cusLodlan does noL hold Legal 1lLle(mlnor holds LhaL)
(e) u1MA Lax consequences
(l) lf donor names hlmself or herself as cusLodlan Lhen Lhe amounL of Lhe glfL ls
lncludlble ln Lhe cusLodlan's gross esLaLe for federal and sLaLe esLaLe Laxes
(ll) lf donor names someone else as cusLodlan Lhen Lhe amounL of Lhe glfL ls noL
lncludlble
L) CPA8l1A8LL 18uS1S
llve (3) key Lhlngs Lo remember
1) CharlLable LrusLs musL have lndeflnlLe beneflclarles and Lhey musL be a 8easonably Large group
a CannoL have speclflc named persons as beneflclarles
P?C 20 SeLLlor creaLed a LrusL Lo pay Lhe lncome for Lhe healLh care and cosLs of educaLlon Lo
all my chlldren" for llfe and on hls deaLh dlsLrlbuLe Lhe prlnclpal Lo all my grandchlldren" Lo
lmprove Lhelr healLh and educaLlon
1hls ls noL a valld charlLable LrusL because Lhe beneflclarles are a Small group of ldenLlflable
beneflclarles
P?C 21 SeLLlor creaLed a LrusL Lo provlde scholarshlps for Lhe beneflL of Lhe descendanLs of
Lhe seLLlor"
1hls ls noL a valld charlLable LrusL
P?C 22 SeLLlor creaLed a LrusL Lo beneflL all orphans ln Syracuse"
1hls ls a valld charlLable LrusL because Lhls group ls Large enough Lo Cuallfy
P?C 23 SeLLlor creaLed a LrusL Lo beneflL all orphans aLLendlng Syracuse unlverslLy
lL ls unclear lf Lhls a valld charlLable LrusL because Lhe class needs Lo noL be so narrowly
deflned LhaL [usL a few people beneflL
P?C 24 SeLLlor creaLed a LrusL Lo beneflL all orphans llvlng nexL door Lo me aL 813 Albany
Avenue Syracuse"
1hls ls noL a valld charlLable LrusL 1oo small
b 8uL a LrusL for Masses for relaLlves ls Ck
P?C 23 SeLLlor creaLed a LrusL Lo pay for Lhe cosLs of Masses for Lhe repose of souls of Lhe
LesLaLor hls deceased parenLs and oLher relaLlves"
1hls ls a valld charlLable LrusL Lhe Masses excepLlon
2) CharlLable LrusLs musL be for a CharlLable purpose (PealLh educaLlon rellglon eLc)
3) CharlLable LrusLs may be erpeLual
Are noL sub[ecL Lo Lhe 8ule AgalnsL erpeLulLles (8A) whlch lndlrecLly llmlLs Lhe duraLlon of
LrusLs
4) Cy res can be used Lo change Lhe LrusL
lf Lhe sLaLed urpose of Lhe charlLable LrusL can no longer be accompllshed or Lhe deslgnaLed
charlLy goes ouL of exlsLence Lhe courL may use Lhls Lo make Lhe LrusL be as near as osslble Lo
whaL Lhe SeLLlor wanLed
3) 1he ALLorney Ceneral (AC) has Lhe duLy of represenLlng Lhe beneflclarles of charlLable LrusLs ln Lhe
sLaLe
a 1he AC ls an lndlspensable Lo any sulL on consLrucLlon or enforcemenL of a charlLable LrusL
b 1he AC and Lhe donor have SLandlng Lo sue Lo enforce Lhe LrusL's Lerms
l) nCn18uS1S
1hese are called LrusLs buL Lhey are nC1 LrusLs
1) Ponorary 1rusLs
(a) Where no human belng ls Lhe 8eneflclary of a prlvaLe (le noncharlLable) LrusL
P?C 26 SamanLha's Wlll aLLempLed a LesLamenLary LrusL by glvlng $10000 Lo her frlend
Mar[orle as LrusLee Lo use Lhe LrusL lncome Lo Lake care of my beauLlful rose garden"
1 lL ls noL a valld LrusL because Cardens are noL Puman 8elngs lL ls lnsLead Ponorary
2 $10000 falls lnLo Lhe 8eslduary esLaLe
ueflnlLlon 8eslduary LsLaLe WhaLever remalns ln Lhe probaLe esLaLe afLer Lhe paymenL of
speclflcally deslgnaLed glfLs of lLems or cash
(b) A prlvaLe LrusL musL have a human beneflclary
(c) LxcepLlons
(l) eL 1rusLs
(a) A valld peL LrusL can lasL for Lhe llfeLlme of Lhe peL
P?C 27 Sarah's Wlll bequeaLhs $30000 Lo her slsLer Susan as LrusLee Lo use Lhe
lncome Lo care for her beloved dog Woofsle
1hls ls a valld LrusL
(b) Someone deslgnaLed ln Lhe wlll or appolnLed by Lhe courL can enforce Lhe LrusL and
make sure Lhe LrusL's purposes are carrled ouL
(ll) CemeLery 1rusLs
(a) 1rusLs for perpeLual care and malnLenance of cemeLerles and burlal ploLs are
classlfled as CharlLable LrusLs and are Ck even Lhough Lhey have no human
beneflclarles
(b) Slnce Lhey are called CharlLable LrusLs Lhere ls no 8A problem
2) ConsLrucLlve 1rusLs
(a) ls [usL a flexlble equlLable remedy deslgned Lo dlsgorge un[usL LnrlchmenL LhaL resulLs from
Wrongful ConducL
(b) 1he LrusLee's" only duLy ls Lo convey Lhe properLy Lo Lhe person who ln equlLy should have
Lhe properLy
ConsLrucLlve 1rusL ln a Wlll ConLexL Pypo
P?C 28 ln 1992 a 1esLaLor named Mar[orle execuLed a wlll LhaL devlsed all her
properLy Lo her broLhers Mel and Marvln 8y 2003 Mar[orle had losL confldence ln Mel
and Marvln and LhoughL Lhey were ouL Lo Lake her money She declded Lo change her
wlll and leave her properLy lnsLead Lo Lhe Clrl ScouLs of Amerlca Mar[orle's lawyer was
Mel's besL frlend Larry When Mar[orle Lold Larry Lawyer of her plans and asked hlm Lo
draw up a new wlll he lmmedlaLely Lold Mel LhaL Mel and Marvln would be cuL ouL of
Lhe new wlll When Mar[orle showed up Lo slgn Lhe new wlll aL Larry Lawyer's offlce she
found Mel and Marvln walLlng for her 1hey Lrled Lo convlnce her LhaL changlng Lhe wlll
was a bad ldea When Mar[orle refused Lo alLer her plans Lo slgn Lhe new wlll Mel and
Marvln creaLed a dlsLurbance ln Larry Lawyer's offlce and prevenLed Mar[orle from
slgnlng Lhe new wlll ln Lhe new wlll was a provlslon revoklng Lhe old one Mar[orle
suffered a sLroke ln Larry Lawyer's offlce and dled Lhe nexL day
1he quesLlon of WPC CL1S MA8!C8lL'S 8CL81? ls compllcaLed by Lhe Wllls rule
requlrlng all wllls Lo be slgned by Lhe 1esLaLor before Lwo wlLnesses
1 CannoL probaLe Lhe new wlll leavlng Lhe properLy Lo Lhe Clrl ScouLs because LhaL
wlll was noL Slgned and wlLnessed
2 1he old wlll Was noL valldly revoked by Lhe new wlll because Lhe new wlll was noL
Slgned and WlLnessed
3 Mel and Marvln do noL wln as beneflclarles of Lhe unrevoked old wlll sLlll slLLlng ln
Larry Lawyer's offlce 1hey hold LlLle on a ConsLrucLlve 1rusL and Lhey have a duLy Lo
Lransfer LlLle Lo Lhe Clrl ScouLs because oLherwlse Lhey would be un[usLly Lnrlched by
Lhelr Wrongful ConducL
ConsLrucLlve 1rusL ln an lnLesLacy ConLexL Pypo
P?C 29 !ack has Lwo (2) chlldren 8alph and 8oberLa and 8alph has Lwo (2) chlldren
Mary and Marle ln a flL of anger 8alph shooLs hls faLher !ack Lo deaLh !ack dled
lnLesLaLe (wlLhouL preparlng a valld wlll) WlLhouL a wlll Lhe lnLesLacy SLaLuLe would
glve !ack's properLy Lo hls Lwo chlldren ln equal shares
1 Slnce !ack dled lnLesLaLe Cnehalf would go Lo 8alph and onehalf Lo 8oberLa
2 8uL 8alph kllled !ack whlch ls Wrongful ConducL whlch would brlng un[usL
LnrlchmenL Lo 8alph
3 8esulL a ConsLrucLlve 1rusL ls lmposed and Lhe properLy would go as lf 8alph
predeceased !ack and 8alph's onehalf would go Lo 8alph's chlldren Mary and Marle
3) 8esulLlng 1rusL
(a) noL a LrusL buL ls an LqulLable 8emedy recognlzed ln Lhe vasL ma[orlLy of sLaLes
(b) urchase Money 8esulLlng 1rusL (M81) recognlzed ln Lhe vasL ma[orlLy of sLaLes nC1 n?
(c) M81 only arlses when a purchaser buys properLy and has LlLle puL ln someone else's name
(who ls noL a relaLlve) laLer purchaser clalms no ClfL was lnLended and asks LlLle holder for LlLle
Lo Lhe properLy and Lhe LlLle holder refuses Lo glve lL up
(d) MosL sLaLes would flnd Lhls slLuaLlon Lo creaLe a M81 whlch allows Lhe purchaser Lo compel
Lhe LlLle holder Lo glve up LlLle nC1 n?
P?C 30 Mary boughL a beach house buL wanLed Lo conceal Lhe purchase from her husband
who haLed beach houses and would never have agreed Lo purchase one Mary made Lhe down
paymenL wlLh money she had earned by dolng Lhe nelghbors' laundry 1o conceal Lhe purchase
she had LlLle Laken ln Lhe name of 8lanche her besL frlend A few years laLer lmmedlaLely upon
Lhe dlvorce from her husband Mary asked 8lanche Lo Lransfer LlLle Lo Lhe beach house Lo her
8lanche refused Mary sued 8lanche Lo force Lhe conveyance of Lhe properLy from 8lanche Lo
Mary on Lhe grounds LhaL Lhe oral undersLandlng beLween Lhe Lwo (2) of Lhem [usLlfled a
resulLlng LrusL LhaL would compel Lhe Lransfer of Lhe properLy Lo Mary 8lanche's aLLorney
argued LhaL Lhe parol evldence rule bars any LesLlmony conLradlcLlng Lhe deed
ln mosL sLaLes Mary wlns
ln new ?ork 8lanche wlns because no M81 rule ln new ?ork
(e) 8u1 a new ?ork LxcepLlon Lo Lhe noM81 rule
(l) lf Lhere ls Clear and Convlnclng evldence LhaL Lhe granLee had Lxpressly or lmplledly
promlsed Lo reconvey Lhe land Lo Lhe purchaser Lhen a ConsLrucLlve LrusL can be
lmposed Lo beneflL Lhe purchaser
P?C 31 Mary had LlLle Laken ln 8lanche's name assumlng LhaL her frlend would
Lransfer LlLle Lo her when Mary asked 8lanche refused when Mary asked
ln new ?ork Mary can noL sue Lo force 8lanche Lo Lransfer LlLle because Lhere ls no M81 ln
new ?ork and because Lhere ls no Clear and Convlnclng evldence of a promlse Lo 8econvey Lhe
LlLle Lo Lhe properLy
P?C 32 Mary had LlLle Laken ln 8lanche's name AL Lhe closlng ln Lhe lawyer's offlce 8lanche
promlsed Mary LhaL she would Lransfer LlLle Lo Mary whenever Mary asked 1hls commenL was
heard by Lhe purchaser Mary Mary's lawyer 8lanche's lawyer Lhe local blshop and MoLher
1eresa who were all ln Lhe room aL Lhe same Llme
ln new ?ork Mary Can sue Lo force 8lanche Lo Lransfer LlLle because Lhere ls Clear and
Convlnclng evldence LhaL 8lanche promlsed Lo convey Lo Mary when asked and LhaL wlll force
8lanche Lo do lL
C) S1A1u1C8? SLnu1P8ll1 8uLL Anu 8C1LC1lCn l8CM C8Lul1C8S
(1) roLecLs a LrusL beneflclary's lnLeresL from credlLors by prohlblLlng volunLary or lnvolunLary Lransfer
of Lhe beneflclary's lnLeresL lL ls a way Lhe SeLLlor can keep Lhe money secure and keeps
credlLors from geLLlng access Lo money rohlblLs Lransfer of beneflclary's lnLeresLs
(2) new ?ork allows spendLhrlfL clauses ln LrusLs new ?ork has a speclal sLaLuLory rule LhaL proLecLs all
lncome lnLeresLs ln LrusLs wlLh spendLhrlfL proLecLlon even lf Lhe LrusL lnsLrumenL does noL
conLaln a spendLhrlfL clause 8u1 Lhls [usL applles Lo lncome from Lhe 1rusL noL rlnclpal
(3) 1o provlde spendLhrlfL proLecLlon Lo Lhe 8emalnder 8eneflclary (le Lhe one who geLs Lhe prlnclpal)
Lhe spendLhrlfL clause musL be Lxpressly sLaLed ln Lhe n? LrusL
P?C 33 !udlLh creaLed a LrusL Lo pay lncome for llfe Lo !ane Lhen on !ane's deaLh Lhe
prlnclpal of Lhe LrusL ls Lo be Lransferred Lo hlllp"
1 1he spendLhrlfL clause can proLecL !ane Lhe lncome beneflclary or hlllp Lhe 8emalnder
beneflclary or boLh
2 ln new ?ork lncome beneflclary geLs proLecLlon auLomaLlcally 1he 8emalnder proLecLlon
musL be speclflcally lncluded
(4) 1yplcal SpendLhrlfL Clause Language
no beneflclary of Lhls LrusL shall have Lhe power Lo asslgn hls or her lnLeresL nor shall such
lnLeresL be reachable by Lhe beneflclary's credlLors by aLLachmenL garnlshmenL or oLher legal
process"
(3) LffecL of Lhe spendLhrlfL clause (sLaLuLory or expressly sLaLed ln Lhe LrusL)
keeps CredlLors aL bay Can'L go afLer money unLll lL geLs Lo lncome beneflclary buL lL's usually
spenL before Lhen
(6) llve (3) ma[or excepLlons Lo spendLhrlfL clauses Lo remember
(a) CredlLors who furnlsh necesslLles can go ahead and geL paymenL for Lhem (lood cloLhlng or
shelLer)
(b) Chlld SupporL and Allmony
(c) lederal 1ax llens
(d) Lxcess lncome beyond LhaL needed for SupporL and LducaLlon
(1) A lasL resorL remedy have Lo show all oLher posslble remedles have been exhausLed
(2) WhaL ls needed for supporL ls based on Lhe llfe sLyle of Lhe beneflclary
(e) 1he 10 levy provlded by CL8 3203(e)
P?C 34 arLy aLLy was Lhe lncome beneflclary under a LrusL 8ecause of lrresponslble
spendlng paLLerns she had many debLs and four (4) of her credlLors sued and galned [udgmenLs
agalnsL her 1he LrusL was sub[ecL Lo Lhe new ?ork sLaLuLory spendLhrlfL rule
CredlLors can reach some of aLLy's lncome lnLeresL under Lhe LrusL 1hey can use Lhe 10 levy
even lf Lhe LrusL lncome ls sub[ecL Lo a spendLhrlfL clause
All credlLors LogeLher share Lhe levy lL ls noL 10 percenL per credlLor
LxAM 1l 1hls ls noL used much ln real llfe buL ls ofLen on Lhe exam!
(7) SelfSeLLled 1rusL 8ule as a blg llmlLaLlon on a spendLhrlfL clause
(a) SpendLhrlfL proLecLlon does noL apply Lo any lnLeresL reLalned by Lhe SeLLlor
P?C 33 SeLLlor Sammy creaLed a valld llfeLlme LrusL 1he LrusL had Lhe followlng
provlslon 1rusLee shall pay Lhe lncome for llfe Lo SeLLlor Sammy and on Sammy's
deaLh Lhe LrusLee shall dlsLrlbuLe Lhe LrusL prlnclpal Lo Sammy's son Sammy !r" llve (3)
years laLer whlle Sammy was sLlll allve a credlLor obLalned a [udgmenL agalnsL Sammy
for $230000
CredlLor can reach Lhe lncome lnLeresL of Sammy even Lhough Lhe LrusL ls sub[ecL Lo
Lhe sLaLuLory spendLhrlfL rule because Lhere ls no spendLhrlfL proLecLlon Lo any lnLeresL
reLalned by Lhe seLLlor
P?C 36 WhaL lf Sammy had puL an express spendLhrlfL clause ln Lhe LrusL LhaL would
exLend Lo hls lncome lnLeresL and Lo Lhe remalnder lnLeresL as well
1 lncome lnLeresL ls noL proLecLed because Any lnLeresL reLalned by Lhe seLLlor ls noL
proLecLed by a spendLhrlfL clause wheLher lL ls a sLaLuLory spendLhrlfL clause or an
express clause
2 rlnclpal ls proLecLed slnce Lhe SeLLlor ls noL a 8emalnder beneflclary
(b) SeLLlor(s) cannoL hlde ouL from Lhelr own credlLors buL Lhey can proLecL oLher 8eneflclarles
(c) All revocable LrusLs are falr game for SeLLlor's credlLors even lf Lhe SeLLlor has no lmmedlaLe
flnanclal lnLeresL ln Lhe LrusL buL SeLLlor reLalned Lhe power Lo revoke Lhen Lhe LrusL offers no
proLecLlon aL all agalnsL credlLors of Lhe SeLLlor

lll) MCulllCA1lCn Anu 1L8MlnA1lCn Cl 18uS1S
A) 18uS1 MCulllCA1lCn 8? 18uS1LL(S) Anu/C8 8LnLllClA8lLS
(1) ls approprlaLe only when Lhe ob[ecLlve of Lhe LrusL would be defeaLed or subsLanLlally
lmparled lf Lhe LrusL ls noL modlfled
(2) 1he urpose of Lhe LrusL comes flrsL overrldlng any speclflc dlrecLlons ln Lhe LrusL
P?C 37 !oseph ullLzer Lhe newspaper publlsher esLabllshed a LrusL Lo provlde lncome Lo hls
wlfe chlldren and grandchlldren Pe dlrecLed Lhe LrusLee Lo keep and noL sell Lhe prlnclpal LrusL
asseL sLock ln hls newspaper Cver Lhe years losses aL Lhe newspaper resulLed ln vlrLually no
lncome Lo be pald Lo Lhe lncome beneflclarles 1rusLee peLlLloned Lhe courL Lo allow Lhe sale of
Lhe newspaper sLock so Lhe funds could be more broadly dlverslfled and Lhus provlde lncome Lo
Lhe beneflclarles
1he 1rusLee could sell Lhe newspaper sLock noLwlLhsLandlng Lhe dlrecLlon of Lhe SeLLlor LhaL
Lhe sLock musL noL be sold because Lhe prlmary urpose of Lhe LrusL was Lo provlde lncome Lo
Lhe ullLzer famlly and reLenLlon of Lhe sLock of Lhe newspaper was [usL lncldenLal Lo LhaL
8) 1WC LLvLL MCulllCA1lCn 1LS1
(1) llnd ouL Lhe prlmary lnLenL of Lhe seLLler regardlng LrusL purposes
(2) Look aL speclflc dlrecLlons ln Lhe LrusL lnsLrumenL Lo deLermlne wheLher because of changes
ln clrcumsLances Lhose speclflc dlrecLlons ln Lhe LrusL would now frusLraLe Lhe prlmary lnLenL of
Lhe LrusL ll SC Lhen Lhose dlrecLlons can be changed by Lhe courL
P?C 38 Pusband esLabllshed a LrusL conslsLlng of hls large manslon whlch was never
Lo be sold buL whlch hls wlfe would be allowed Lo llve ln durlng her llfeLlme and on her
deaLh Lhe house would pass Lo hls daughLer Cver Lhe years Lhe nelghborhood changed
and became a heavy manufacLurlng area All houses ln Lhe area excepL for seLLlor's
house were Lorn down and replaced wlLh large facLory bulldlngs 1rusLee peLlLloned Lo
have Lhe resLrlcLlon on sale of Lhe house removed so Lhe house could be sold and Lhe
proceeds used Lo buy Lhe wldow a house ln a more sulLable resldenLlal nelghborhood
1he eLlLlon Lo modlfy Lhe 1rusL should be CranLed because Lhe urpose and Lhe
Speclflc ulrecLlons were Lo Lake care of Lhe famlly noL ln lndusLrlal nelghborhood
(3) 1he courL can auLhorlze Lhe lnvaslon of Lhe prlnclpal lf Lhe lncome ls noL enough Lo carry ouL
Lhe SeLLlor's purpose of Lhe LrusL
P?C 39 Ceorge dled ln 2000 leavlng a wlll LhaL creaLed a LrusL lncome was Lo hls
wlfe !une for llfe remalnder Lo hls son 8oger !une was elghLy (80) years old and
sufferlng from mulLlple chronlc lllnesses !une wanLed Lo move lnLo a reLlremenL home
LhaL would cosL $3000 a monLh 1he LrusL corpus was produclng only $43000 a year ln
lncome 1haL LogeLher wlLh her Soclal SecurlLy lncome wlll noL be enough Lo pay Lhe
cosL of Lhe reLlremenL home !une peLlLloned Lhe courL Lo make annual dlsLrlbuLlons of
prlnclpal Lo supplemenL her lncome 8oger ob[ecLed polnLlng ouL LhaL Lhe LrusL dld noL
glve Lhe LrusLee any power Lo dlsLrlbuLe prlnclpal and LhaL any such dlsLrlbuLlon would
be Laklng away hls" money
1he courL Can auLhorlze lnvaslons of prlnclpal on !une's behalf by sLaLuLe Lhe courL can
auLhorlze dlsLrlbuLlon of prlnclpal Lo carry ouL Lhe seLLlor's LrusL urposes
C) 18uS1 1L8MlnA1lCn 8? 1PL SL11LC8
(1) 1rusLs are hard Lo LermlnaLe ln new ?ork Lhey are lrrevocable and unamendable unless Lhe
power Lo revoke and amend ls expressly reserved ln Lhe LrusL lnsLrumenL
(2) LxcepLlon A seLLlor can LermlnaLe an lrrevocable LrusL lf All beneflclarles ln belng consenL
Lhls ls ofLen lmposslble because no one can glve consenL for any beneflclary who ls a Mlnor or
who ls lncompeLenL
P?C 40 ln 2000 nancy creaLed a valld lrrevocable llfeLlme LrusL lncome Lo nancy for
llfe and on her deaLh Lhe prlnclpal goes Lo nancy's daughLer Crla buL lf Crla ls noL Lhen
llvlng Lo Crla's Lhen llvlng chlldren" nancy now wanLs Lo LermlnaLe Lhe LrusL and Crla
(who has Lwo (2) mlnor chlldren) agrees
CourL should noL allow Lhe LrusL Lo be LermlnaLed because nobody can consenL for
Crla's mlnor chlldren
P?C 41 WhaL lf Crla has no chlldren buL ls slx (6) monLhs pregnanL?
1rusL can be LermlnaLed because a chlld ln gesLaLlon ls noL recognlzed as a person
whose consenL ls requlred
(3) 8eneflclarles musL be born allve Lo counL here for purposes of LrusL LermlnaLlon a chlld ln
gesLaLlon ls noL regarded as a person
(4) lf a LrusL glves properLy Lo helrs or nexL of kln LhaL lnLeresL ls noL consldered a beneflclal
lnLeresL and Lhus no consenL need be obLalned from Lhem (as Lhey cannoL be ascerLalned unLll
Lhe decedenL's deaLh)
ueflnlLlon Pelrs or nexL of kln 1he people enLlLled Lo anoLher's properLy by sLaLuLory
lnLesLaLe dlsLrlbuLlon aL Lhe Llme of a deaLh of a decedenL who falled Lo leave a valld
wlll
P?C 42 ln 1999 !lm creaLed a valld lrrevocable LrusL lncome Lo !lm for llfe Lhen Lo
hls daughLer Susan for llfe and on Susan's deaLh Lhe prlnclpal shall go Lo Susan's helr(s)
aL law"
!lm Can now LermlnaLe Lhe LrusL lf Susan agrees because Lhe 8emalnder glfL ls Lo
Susan's helrs and ls noL consldered a beneflclal lnLeresL requlrlng consenL

lv) 18uS1 AuMlnlS18A1lCn
A) 18uS1LL'S CWL8S
(1) new ?ork llduclary owers AcL (lA) conLrols
(a) SeLs ouL powers LhaL can be exerclsed by a LrusLee WlLhouL courL order and WlLhouL express
auLhorlzaLlon ln Lhe LrusL
(2) lA conLrols noL only whaL a LrusLee of a LrusL can do buL also whaL an execuLor or admlnlsLraLor of
a decedenL's esLaLe can do
ueflnlLlon LxecuLor 1he person nomlnaLed ln a LesLaLor's wlll Lo acL as personal
represenLaLlve and execuLe Lhe wlll provlslons 1he execuLor carrles ouL Lhe wlll's dlrecLlons
regardlng dlsposlLlon of Lhe LesLaLor's esLaLe
ueflnlLlon AdmlnlsLraLor A person appolnLed by Lhe probaLe courL as personal represenLaLlve
Lo admlnlsLer (collecL manage and dlsLrlbuLe) Lhe esLaLe of a person who dles lnLesLaLe
(3) Ceneral approach Lo LrusLee's powers ln new ?ork 1rusLee can do almosL AnyLhlng wlLh some
clearlydeflned speclflc excepLlons
(a) 1rusLee(s) CAn
a) Sell any real or personal properLy
b)MorLgage properLy
c) Lease properLy
d) Make ordlnary 8epalrs
e) ConLesL Compromlse or SeLLle clalms
f) uo almosL anyLhlng Lo Manage Lhe corpus of Lhe LrusL
(b) 1rusLee(s) CAnnC1 8lg Lhree (3) Lhlngs
a) Lngage ln Selfueallng
b) 8orrow Money
c) ConLlnue a 8uslness
1rusLee ls llable for losses lncurred by Lhe buslness unless LrusLee has courL approval Lo
conLlnue Lhe buslness
8) SLLluLALlnC
(1) 1he flve (3) prohlblLlons on selfdeallng
(a) 1rusLee cannoL buy or sell LrusL asseLs Lo Plmself or Perself (An absoluLe rule no wlggle room)
P?C 43 1ommy 1rusLee deslred Lo buy sLock held by Lhe LrusL because he was of Lhe oplnlon
LhaL Lhe sLock would greaLly lncrease ln value Pe purchased Lhe sLock paylng Lhe LrusL $110
share 1he Lradlng value of Lhe sLock on Lhe day of Lhe purchase was $96 a share
1hls was a rohlblLed LransacLlon because a LrusLee CannoL 8uy or Sell LrusL asseLs on hls or
her own behalf
(b) 1rusLee cannoL 8orrow LrusL funds (AnoLher absoluLe rule)
P?C 44 1rusLee 1ed was ln desperaLe need of funds Pe could sell several Lreasury bonds Lo
ralse Lhe money he needed buL dld noL wanL Lo do so Pe borrowed $3000 from Lhe LrusL
glvlng as securlLy a $10000 uS 1reasury 8ond Pe promlsed Lo pay Lhe LrusL an annual lnLeresL
raLe of 9 1he currenL lnLeresL raLe for bank loans was 73
1hls a prohlblLed LransacLlon because a 1rusLee CannoL borrow money from a 1rusL
(c) 1rusLee cannoL Lend Money Lo Lhe LrusL
a) AnoLher absoluLe rule
b) Any lnLeresL earned on such a loan musL be reLurned Lo Lhe LrusL and any SecurlLy glven for
Lhe loan ls lnvalld
(d) 1rusLee cannoL roflL from servlng as LrusLee (excepL for approprlaLe LrusLee fees)
1rusLee cannoL Lake advanLage of confldenLlal lnformaLlon recelved whlle LrusLee
(e) CorporaLe LrusLee cannoL buy lLs Cwn sLock as a 1rusL lnvesLmenL
(2) 1he Lwo (2) afflrmaLlve duLles on selfdeallng
(a) uuLy Lo segregaLe 1rusL asseLs from ersonal asseLs
8emedy for vlolaLlon of Lhls duLy
a lf commlngled funds are used Lo buy an asseL and Lhe asseL goes uown ln value Lhere ls a
concluslve presumpLlon LhaL ersonal funds were used
b lf Lhe asseL goes up ln value Lhere ls a concluslve presumpLlon LhaL 1rusL funds were used
(b) uuLy Lo earmark LrusL asseLs by LlLllng Lhem ln LrusLee's name
C) 8LMLulLS lC8 88LACP Cl lluuClA8? 8LSCnSl8lLl1lLS
(1) 8eneflclary can sue Lo remove Lhe 1rusLee
(2) 8eneflclary can 8aLlfy Lhe LransacLlon and Walve Lhe breach
P?C 43 1rusLee 1ex sells Lhe LrusL sLock ln 1ex's Cold Mlne AL Lhe Llme of Lhe sale Lhe LrusL
pald 1ex $20 per share over Lhe Lradlng prlce of Lhe sLock on LhaL daLe 8y Lhe Llme Lhe
beneflclary learned of Lhe LransacLlon Lhe sLock ln 1ex's Cold Mlne had skyrockeLed Lo $600 a
share slx (6) Llmes whaL Lhe LrusL pald 1ex for lL
1 1hls was a prohlblLed LransacLlon
2 1he beneflclary does noL wanL Lo resclnd Lhe purchase 1he beneflclary can 8aLlfy Lhe
LransacLlon
(3) 8eneflclary can sue for any Loss
(a) An acLlon Lo recover losses Lo Lhe LrusL ls called a Surcharge AcLlon
u) nC lu81PL8 lnCul8? 8uLL
(1) 8reach of a flduclary duLy by engaglng ln selfdeallng ls an AuLomaLlc wrong and no furLher lnqulry
need be made (no defenses)
(a) Cood lalLh ls nC1 a defense
(b) 8easonableness ls nC1 a defense
L) AC1lCnS ACAlnS1 A 1Pl8u A81? WPLn 18uS1LL LnCACLS ln SLLl uLALlnC
(1) lf LrusLee engages ln a prohlblLed LransacLlon such as selfdeallng and sells LrusL properLy Lo a 1hlrd
arLy Lhe beneflclary cannoL sue Lhe purchaser of properLy from Lhe LrusLee lf LhaL purchaser
was a bona flde purchaser (8l) for value wlLhouL noLlce
P?C 46 A LesLamenLary LrusL named 1heodore as LrusLee 1heodore borrowed $230000
from Lhe LrusL glvlng Lhe LrusL a slxmonLh noLe aL 10 lnLeresL 1he Lhenprevalllng bank raLe
for loans was 9 1heodore Look Lhe money and boughL a renLal properLy wlLh Lhe $230000
Slx (6) monLhs laLer he sold Lhe properLy Lo 1eresa for $300000
1 1he LransacLlon by 1heodore was noL accepLable
2 1he beneflclary can noL sue 1eresa lf 1eresa dld noL know LhaL she was deallng wlLh self
deallng LrusLee
(2) 1o keep Lhe purchaser from belng a 8l and Lhus maklng Lhe purchaser llable Lo Lhe beneflclary Lhe
purchaser noL only has Lo know LhaL she was deallng wlLh a LrusLee buL LhaL Lhe LrusLee was
engaged ln Selfueallng
l) lnul8LC1 SLLluLALlnC
(1) Selfdeallng rules also apply Lo loans or sales Lo a 8elaLlve of Lhe LrusLee or Lo a buslness of whlch
Lhe LrusLee ls an offlcer employee parLner or prlnclpal shareholder
P?C 47 WhaL lf 1eresa was 1heodore's slsLer? 1eresa dld noL know LhaL 1heodore boughL Lhe
properLy wlLh lmproperly borrowed money from Lhe LrusL
1eresa ls noL proLecLed from sulL by Lhe beneflclary because Lhe Selfueallng rules apply Lo
8elaLlves or 8uslnesses assoclaLed wlLh 1rusLee
C) LxCuLA1C8? CLAuSLS
(1) CannoL be used Lo shleld LrusLee(s) from llablllLy for breach of a flduclary duLy ln a 1esLamenLary
1rusL because rellevlng an execuLor or LesLamenLary LrusLee from llablllLy for negllgence ls vold
as agalnsL publlc pollcy
(2) 8uL exculpaLory clauses can be used ln a LlfeLlme (lnLervlvos) 1rusL

v) LlA8lLl1? Cl 18uS1LL ln CCn18AC1 Anu 1C81
A) L8SCnAL LlA8lLl1? Cl 18uS1LL ln CCn18AC1
(1) Pow LrusLee slgned conLracL ls key Lo deLermlnlng llablllLy
(a) lf LrusLee slgned Cnly on behalf of 1rusL noL personal llablllLy
(b) lf LrusLee slgned ersonally and merely menLloned LrusL Lhen LrusLee has personal llablllLy
P?C 48 1rusLee slgned conLracL as Mary !ones 1rusLee of Lhe !onaLhan !ones 1rusL"
1here ls ersonal llablllLy of LrusLee because she [usL noLed LhaL she was LrusLee of Lhe
!onaLhan !ones 1rusL
P?C 49 1rusLee slgned conLracL as !onaLhan !ones 1rusL by Mary !ones 1rusLee"
1here ls noL ersonal llablllLy of LrusLee because Lhls language shows Lhe conLracL was wlLh Lhe
1rusL noL Lhe LrusLee
P?C 30 1rusLee slgned conLracL as Mary !ones as 1rusLee of Lhe !onaLhan !ones 1rusL and
noL lndlvldually"
1here ls noL ersonal llablllLy of LrusLee Lhe conLracL ls wlLh Lhe LrusL
(2) Lven lf Lhere ls personal llablllLy Lhe LrusLee wlll be relmbursed by Lhe LrusL lf Lwo (2) Lhlngs are
saLlsfled
(a) 1he conLracL was WlLhln Lhe owers of Lhe 1rusLee Anu
(b) 1rusLee was acLlng ln Lhe course of roper AdmlnlsLraLlon of Lhe 1rusL
8) L8SCnAL LlA8lLl1? Cl 18uS1LL ln 1C81
(1) 1rusLee ls personally llable for all LorLs by Lhe 1rusLee or LrusLee's Lmployees
(a) An absoluLe rule no excepLlons
(b) 1o deal wlLh Lhls llablllLy LrusLee should 8uy LlablllLy lnsurance and charge Lhe cosL Lo Lhe
LrusL
(2) 1rusLee can geL relmbursemenL from Lhe LrusL for any LorL clalms lf Lwo (2) requlremenLs are
saLlsfled
(a) 1rusLee musL have been AcLlng wlLhln LrusLee's powers Anu
(b) 1rusLee was noL ersonally aL faulL
P?C 31 1ommy 1rusLee's employee was negllgenLly drlvlng a Lruck carrylng LrusL flles Lo
sLorage faclllLy when Lhe Lruck colllded wlLh plalnLlff's vehlcle lalnLlff was serlously ln[ured
lalnLlff sued 1ommy 1rusLee for Lhe negllgence of hls employee and recelved a [udgmenL of $1
mllllon
1ommy 1rusLee Can geL relmbursemenL from Lhe LrusL for Lhls [udgmenL Apply LwoparL LesL
1 1he LrusLee was acLlng wlLhln hls powers when Lhe LorL was commlLLed LrusL flles were belng
Laken Lo sLorage
2 1rusLee was noL personally aL faulL 1he negllgence was by LrusLee's employee
So relmbursemenL ls [usLlfled 8oLh requlremenLs were saLlsfled
P?C 32 Same facLs excepL now 1ommy 1rusLee was drlvlng Lhe Lruck
1ommy 1rusLee can noL geL relmbursemenL from Lhe LrusL for Lhls [udgmenL because LrusLee
was personally aL faulL
C) 18uS1LL'S lnvLS1MLn1 CWL8
(1) 1rusLee musL manage Lhe properLy of Lhe LrusL on behalf of Lhe beneflclary and Lhls means Lhe
lnvesLmenL of Lhe corpus of Lhe LrusL
(2) new ?ork has adopLed Lhe unlform rudenL lnvesLor AcL (ulA) Lhls glves a broad laLlLude Lo
LrusLees Lo choose lnvesLmenLs
(3) 1rusLee can pursue whaL ulA calls Lhe Modern orLfollo Lheory of lnvesLmenL where Lhe LrusLee
creaLes a CusLom1allored lnvesLmenL sLraLegy for Lhls parLlcular LrusL
(4) 1wo (2) key facLors Lo remember
(a) 1rusLee musL conslder Lhe role each lnvesLmenL plays wlLhln Lhe overall LrusL porLfollo
(b) 1rusLee musL conslder Lhe expecLed LoLal 8eLurn from lncome and caplLal galn
(3) 1rusLee does noL have Lo [usLlfy Lhe prudence of each lnvesLmenL looked aL by lLself can balance off
rlsky speculaLlve lnvesLmenLs agalnsL safe conservaLlve lnvesLmenLs
(6) Speclflc Lhlngs Lo remember
(a) rudence ls noL measured by PlndslghL look aL Lhe declslon Lo lnvesL when made noL laLer
LrusLee does noL have Lo have a crysLal ball
(b) 1rusLee can exerclse ad[usLmenL power and allocaLe caplLal galns Lo lncome
a) 1rusLee can swlLch caplLal galns lnLo Lhe lncome caLegory lf necessary Lo proLecL Lhe
lncome beneflclary and vlce versa
b) Lnd goal ls falrness Lo all beneflclarles
(7) 1he key Lo Lhe ulA ls llexlblllLy Lo shape Lhe lnvesLmenL sLraLegy for Maxlmum 1oLal reLurn along
wlLh Lhe flexlblllLy Lo ad[usL lncome beLween Lhe lncome and remalnder beneflclarles Lo be falr
Lo each of Lhem
vl) 1PL 8uLL ACAlnS1 L8L1ul1lLS (8A) (LlmlLlng duraLlon of 1rusL)
A) Culck roperLy Law 8evlew
(1) ueflnlLlon of Lhe 8ule no lnLeresL ls valld lf lL could vesL laLer Lhan any llfe ln belng (Ll8) aL Lhe Llme
of Lhe creaLlon of Lhe lnLeresL plus 21 years
vesLed lnLeresL ls vesLed when Lhere ls no condlLlon LhaL has Lo be saLlsfled and exacL ldenLlLy
of each 1aker ls known
(a) An lnLeresL ls vesLed when Lhere ls no CondlLlon LhaL has Lo be saLlsfled and Lhe exacL
ldenLlLy of Lhe Laker ls known
(b) lf Lhere ls any posslblllLy no maLLer how remoLe LhaL an lnLeresL could vesL LaLer Lhan llves
ln belng plus 21 (Ll8 + 21) years lL ls vold
(2) new ?ork has a perpeLulLles 8eform SLaLuLe LhaL auLomaLlcally reduces all age conLlngencles Lo 21
years Lhus savlng Lhe glfL
P?C 33 !ohn conveyed 8lackacre Lo hls son 8alph for llfe remalnder Lo Lhe flrsL of 8alph's
chlldren Lo reach LhlrLy (30)
1he glfL over Lo Lhe flrsL of 8alph's chlldren Lo reach LhlrLy (30) does vlolaLe Lhe 8ule AgalnsL
erpeLulLles
M8L ?es because vesLlng could Lake longer Lhan 8A Llme frame
n? no because of Lhe new ?ork 8A reform sLaLuLe auLomaLlcally reduces age
conLlngencles Lo 21
8) 8A Anu 18uS1S
P?C 34 !ohn conveyed 8lackacre Lo hls son 8alph for llfe remalnder Lo Lhe llrsL naLlonal
8ank ln LrusL Lo pay Lhe lncome Lo my grandson 8onald for llfe and Lhen Lo pay Lhe prlnclpal Lo
any chlld of 8onald who reaches LhlrLy (30)
1 1he lncome lnLeresL of 8onald does noL vlolaLe 8A because hls lnLeresL ls vesLed now
2 1he prlnclpal lnLeresL ln a chlld of 8onald who reaches LhlrLy (30) uoes vlolaLe 8A by
language of 1rusL
AL CL ?es rule vlolaLes 8A
n? no because Lhe reform rule reduces Lhe age conLlngency Lo 21 and Lhus language
of 1rusL ls changed Lo read any chlld or 8onald who reaches 21 and saLlsfles 8A
C) 1PL nLW ?C8k 8uLL ACAlnS1 SuSLnSlCn Cl 1PL CWL8 Cl ALlLnA1lCn
(1) ueflnlLlon of Lhe 8ule Any lnLeresL ls vold lf lL suspends Lhe ower of AllenaLlon for a perlod longer
Lhan llves ln belng plus 21 years (Ll8 + 21) LhaL ls when Lhere are no persons who could
LogeLher Lransfer fee slmple LlLle
Suspendlng Lhe power of allenaLlon ls when Lhere are no beneflclarles who can geL rld of
allenable LlLle lf lLs longer Lhan llves ln belng + 21 years Lhen lLs volded
(2) Suspenslon of allenaLlon ls a concern when elLher
(a) SpendLhrlfL lncome lnLeresLs are ln Lhe LrusL (qulLe conslderable glven new ?ork's
auLomaLlc spendLhrlfL proLecLlon when LrusL ls sllenL abouL lncome allenaLlon) C8
(b) A llfe esLaLe ls creaLed ln an unborn erson or ln an open class LhaL may posslbly lnclude
unborn persons
P?C 33 C Lo A and hls helr(s) so long as no llquor ls consumed on Lhe premlses and lf llquor ls
ever consumed Lhen Lo 8 and her helr(s)
1 1he suspenslon rule ls noL vlolaLed by Lhls granL because A and 8 LogeLher could
Agree Lo 1ransfer a fee slmple wlLhln Lhelr own llfeLlmes plus 21 years
2 1he glfL over Lo 8 vlolaLes 8A because Lhe vesLlng ln 8's lnLeresL mlghL Lake place
8eyond Lhe 8A perlod of 8's llfeLlmes plus 21 years
P?C 36 !udlLh creaLed a LrusL LhaL provlded lncome Lo her slsLer !ane for llfe Lhen on !ane's
deaLh Lo pay Lhe lncome Lo !ane's chlldren for Lhelr respecLlve llves and aL Lhe deaLh of !ane's
chlldren remalnder Lo 8ob AL !udlLh's deaLh !ane who ls LhlrLy (30) years old has one chlld
!ed
8A ls noL vlolaLed
1he Suspenslon 8ule ls vlolaLed because upon creaLlon of Lhe LrusL !ane could noL [oln Lhe
oLher beneflclarles Lo Lransfer a fee slmple absoluLe slnce Lhe class glfL Lo !ane's chlldren
lncludes poLenLlal unborn Chlldren who cannoL presenLly ln Lhelr unborn sLaLe consenL Lo [oln
ln a Lransfer of a fee slmple lnLeresL and who wlll noL have a Llfe ln 8elng Lo valldaLe Lhe
duraLlon of Lhelr SpendLhrlfL lncome lnLeresL
1o spoL Suspenslon 8ule roblem 1) Look for a ConLlngenL 8emalnder for Llfe ln a Class of
ersons
u) 8LCA Cn 8A Anu 1PL SuSLnSlCn 8uLL
(1) 8A
(a) ueals wlLh vesLlng only
(b) !usL says for an lnLeresL Lo be valld lL musL vesL wlLhln llves ln belng aL Lhe Llme of Lhe granL
plus 21 years
(c) Look aL facLs Lo make sure Lhere ls no way Lhe vesLlng could come ouLslde Lhe Llme perlod of
Lhe rule lf any chance of LhaL Lhen Lhe lnLeresL ls vold
(2) SuSLnSlCn 8uLL
(a) uoes noL deal wlLh vesLlng ls only concerned wlLh Lhe posslble suspenslon of Lhe ablllLy Lo
Lransfer a fee slmple
(b) Look for facLs Lo make sure Lhere are persons ldenLlfled and allve who could LogeLher
convey a full fee slmple lf you cannoL flnd such persons who could do Lhls durlng llves ln belng
plus 21 years Lhen Lhe lnLeresL ls vold
(c) 8emember LhaL Lhe perpeLulLles reform sLaLuLe provlslon reduclng age conLlngencles Lo 21
years (and all oLher reform provlslons llsLed ln your 8eal roperLy new ?ork ulsLlncLlons
SupplemenL regardlng Lhe 8ule AgalnsL erpeLulLles) also apply for savlng glfLs from suspenslon
rule vlolaLlons

Clossary of Wllls 1erms for 1rusLs LecLure
AdmlnlsLraLor A person appolnLed by Lhe probaLe courL as personal represenLaLlve Lo admlnlsLer
(collecL manage and dlsLrlbuLe) Lhe esLaLe of a person who dles lnLesLaLe
uecedenL erson who has dled wlLh properLy Lo be dlsLrlbuLed
LxecuLor 1he person nomlnaLed ln a LesLaLor's wlll Lo acL as personal represenLaLlve and excecuLe Lhe
wlll provlslons 1he execuLor carrles ouL Lhe wlll's dlrecLlons regardlng dlsposlLlon of Lhe LesLaLor's
esLaLe
lederal ClfL 1ax Lxcluslon $13 000 annual amounL LhaL can be excluded from glfL Lax compuLaLlon for
each glfL made Lo a dlfferenL reclplenL ln a calendar year and Lhereby noL be LreaLed as a glfL for
LaxaLlon purposes
Pelrs/nexL of kln/lnLesLaLe 8eneflclarles 1he people enLlLled Lo anoLher's properLy by lnLesLaLe
successlon
lnLesLacy When a decedenL dles wlLhouL a valld wlll and Lhelr esLaLe properLy ls dlsLrlbuLed pursuanL Lo
a sLaLe sLaLuLe
robaLe 1he process of provlng a wlll or havlng lL declared valld and effecLlve followlng Lhe deaLh of Lhe
LesLaLor
robaLe CourL/aka SurrogaLe CourL 1he speclalLy courL LhaL hears and ad[usLs maLLers concernlng
wllls and lnLesLaLe dlsLrlbuLlon lncludlng admlnlsLraLlon of esLaLes and oLher aspecLs of Lhe
LesLamenLary process
8eslduary WhaLever remalns ln Lhe probaLe esLaLe afLer Lhe paymenL of speclflcally deslgnaLed glfLs of
lLems or cash
8ule AgalnsL erpeLulLles A rule of law LhaL prohlblLs Lhe creaLlon of fuLure lnLeresLs LhaL posslbly may
vesL beyond Lhe perlod of Lhose llves ln belng aL Lhe daLe of lLs creaLlon plus 21 years 1hls rule of law
lndlrecLly llmlLs Lhe duraLlon of LrusLs by placlng llmlLs on Lhe creaLlon of fuLure lnLeresLs wlLhln LrusLs
1esLamenLary ClfLs ClfLs made ln a wlll
1esLaLor A person who has dled leavlng a valld wlll 1he Lerm ls also used Lo refer Lo one who has
followed Lhe formallLles for creaLlng a wlll buL ls sLlll allve (and Lhe wlll ls Lhus sLlll lnoperaLlve)