Law Block eChapter 28: Wills, Trusts, Estates, and Probate

LAW BLOCK III
Chapter 28: Wills, Trusts, Estates, and Probate 110


































Chapter 28: Wills, Trusts, Estates, and


Probate

Learning Objectives


• Identify wills, trusts, estates, and probate sources of law

• Explore goals of estate planning

• Describe instruments used for estate planning and wealth transfer

• Understand roles of the courts in wealth transfer

• Examine legal parameters applicable to estate planning and wealth transfer

• Detail the role of the paralegal in estate planning and wealth transfer

Outline


Section 28.1: Introduction to Estate Planning

Section 28.2: Wills

Section 28.3: Transfers Outside of Probate

Section 28.4: Trusts

Section 28.5: Probate, Estate Administration, and Other Concepts

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Introduction


The law of wills, trusts, estates, and probate governs how estate planning and wealth transfers oc-
cur. Transfers can occur both during life, and after death. There are many dimensions associated
with planning, and many factors for consideration. Some factors are personal, and other factors
are legal. There is overlap with financial planning, including tax planning within parameters of the
Internal Revenue Code. Estate planning refers to the process of planning for the preservation and
growth of assets during an individual’s life and upon their death. The primary purpose of family
estate planning is to arrange the affairs of the family unit to secure the maximum benefits of prin-
cipal and income for the family and, to the greatest extent possible, to pass on the family property
with the least diminution. The principal tools used by an estate planner are wills, trusts, gifts, pow-
ers of appointment, and insurance. Many people die without a will. When someone dies without a
valid will, that individual’s property passes according to a specific scheme adopted by the state leg-
islature, codified as state law. This is referred to as the law of intestate succession. This law may
or may not align with the wishes of the decedent. If not memorialized in a legally valid will, those
wishes will likely not fully come to fruition. The right to leave property by will is a privilege pro-
vided for under state law, which varies by state, pertaining to the precise rules relative to the dis-
position of property by will. That law provides the foundation for making a legally valid will.


A will is a legal document in which a person (the testator) designates how his or her assets will be
transferred upon death. The testator appoints an individual to oversee the process of distributing
assets upon his or her death, known as an executor or personal representative. In some cases,
smaller estates can be handled informally without court involvement, however, larger estates re-
quire a probate court filing. Probate courts oversee the distribution of the estate to rightful benefi-
ciaries and heirs, determine the validity of the will, settle creditor claims against the estate, and
make certain the terms of the will are followed.


Trusts offer an effective estate planning tool by potentially providing flexible asset management
options, and in some cases, reducing exposure to creditors and tax liability. Trusts are used by es-
tate planning specialists to reduce problems created by joint ownership, to avoid the expense and
publicity of probate, and to reduce death taxes. Trusts also are used to pass assets on to future
generations, to provide income for people during their lives, and to prevent family assets from
being mismanaged of squandered. The requirements for a legally valid trust are dictated by state
law.


Depending on the components of the estate, the desires of the individual, and the available op-
tions based on applicable law, the ins and outs of estate planning can be complex. Information
gathering is often extensive, and requires supporting documentation. It is common to involve dif-
ferent professionals, with specialized knowledge in various fields, to provide input into estate
planning options. Paralegals are often tasked with significant responsibilities in the areas of wills,
trusts, estates, and probate, including information gathering, document compilation, coordination
of meetings, verification of information, drafting, and communication with other offices, clients,
and the court. Attention to detail, substantive and procedural law navigation knowledge, and re-
fined communication skills are often key attributes central to work in this area of law.




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28.1 Introduction to Estate Planning


There are many dimensions to estate planning, involving a multitude of tools, processes, proce-
dures, and applicable laws that cross over into several areas likely to be encountered by paralegals
working in law practices handling estate planning and probate matters. In some instances, addi-
tional professionals will be incorporated into the estate planning process. Some examples include
accountants, and tax attorneys. The options, and directions are extensive. Tools are used for differ-
ent purposes. Some tools are used in a mutually exclusive context, while others are used together,
as part of a multi-dimensional estate plan. Some estates are simple, and some are complex. Under-
standing these pieces, and related legal and ethical parameters, are core areas of importance for
paralegals. The subjects of wills, estates, trusts, and probate are vast. Emphasis, in this Chapter, is
on foundational learning, with the exploration of key facets, connections, areas of importance, and
best practices. This exploration will begin with an examination of common estate planning tools,
sources of law, and discussion of intestate succession.

Estate Planning Tools

Estate planning refers to the process of preparing KEY TERMS
for the transfer of a person's wealth and assets after
his or her death. The goal of estate planning is to
preserve wealth so that it can be passed on to heirs Testator: A person who makes a will.
and beneficiaries. To accomplish this goal, estate Decedent: A deceased person.
planning attorneys and paralegals use a variety of
estate planning tools. Options, in estate planning, are Intestate: When a person dies with-
not the same in all states. That holds true of the out a will.
tools, and the manner in which the tools can be uti- Estate: All of the money and proper-
lized in estate planning. As with all areas of law, en- ty a person owns.
suring familiarity with the laws of the state is a key
area of importance. This necessitates legal research Probate: The process in which a
in both substantive and procedural contexts. When court oversees the administration of
you commence work in a state, it is a best practice to a decedent’s estate.
verify the available options, and related uses and pa-
rameters of each option, based on the laws of that
specific jurisdiction. If you are employed in one state, and transition to work in a different state,
this initial step of law familiarity must be commenced anew. This necessitates a level of relearning
the available options, and parameters, to ensure your work is completed in a manner consistent
with jurisdictional legal requirements.


The first points of inquiry, in exploring estate planning, is “what do we mean by tools, and what
tools are available for estate planning”? Estate planning tools are documents which provide a
mechanism for an individual to distribute his or her assets in an orderly and directed manner upon
death. Some of these tools, such as wills and trusts, are integral to the process of estate planning,
and encountered on a consistent basis as core tools utilized in most estate plans. In some instances,
the tools are together, to accomplish the collective goals of the estate plan. In other instances, the
tools are used separately. There are additional tools that are utilized less frequently, but are still im-
portant facets of the estate planning process for which uses, and parameters must be understood.



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Here are a few of the most commonly utilized
estate planning tools:


Will – a will is a document that provides in-
structions as to the distribution of a person’s
real and personal property after death.


Trust – a trust is a legal arrangement in which
one party, known as the trustee, holds legal
title to property and one or more additional
parties, known as the beneficiaries, hold equi-
table title (meaning that they have a legal right
to benefit from the property).


Advance Directive – an advance directive is a document that outlines a person’s wishes concern-
ing medical treatments in the event of incapacity.

Power of Attorney – a durable power of attor-
ney is a document authorizing someone to make
ETHICS CHECK decisions on another’s behalf regarding medical
or financial matters. It can be effective immedi-

Paralegals working in a law office or firm ately or the person executing the power of attor-
department which specializes in elder law will ney can choose to make it effective only in the
often interact with elderly clients. This puts event of their incapacity.
them in a unique position to recognize signs of
elder abuse, neglect, or exploitation – all of Declaration of Guardianship – a declaration
which trigger both a legal and an ethical duty of guardianship is a document in which someone
to report. names the person they wish to be their legal
guardian in the event that they are deemed inca-
pacitated by a court.


Two overarching estate planning goals are to pre-
serve the assets of the estate, and honor the testa-
tor’s intentions. The documents described above, as
well as additional estate planning tools, are ways that KEY TAKEAWAYS
attorneys and paralegals can work with clients to
accomplish these goals within legal and ethical pa- When meeting with clients, keep in mind
rameters. Many times, another goal of estate plan- the two most significant estate planning
ning is to avoid the probate process entirely, alt- goals:
hough this is not always possible. Probate courts
oversee the administration of a person’s will and  To preserve the client’s wealth
oversee the distribution of estate assets when a per-
son either dies intestate, or dies with a will and sig-  To honor their wishes after their
nificant assets are subject to the will’s distribution. death, particularly as to how
wealth is distributed



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Probate can be costly, time-consuming, and lead to results that are not fully in line with a dece-
dent’s intentions. For those reasons, among others, many estate planners select tools that will avoid
probate of the assets. Some of the additional tools not detailed above include living trusts, life in-
surance, payable on death accounts, and ownership of property by joint tenancy with right of sur-
vivorship. Each of these tools, although distinct, allows different pieces of the estate to be trans-
ferred without the involvement of a probate court.

Sources of Law for Estate Planning
State law governs the creation, administration, and disposition of wills, trusts, and estates. Infor-
mation specific to Florida, pertaining to the probate process, laws, forms, and rules, can be re-
viewed here. The laws of most states in these areas will be similar as pertains to the core princi-
ples; however, as you begin to examine issues
around the fringes, bear in mind that state law does
vary and small details can make a big difference to CAREER CONNECTION
the firm’s clients. As a paralegal, you will likely be
tasked with research of applicable law concerning
estate planning tools and the probate process in
your jurisdiction. For example, you may be given
client information and asked, based on research If you enjoy estate planning, there are
and analysis, to prepare a memorandum addressing many career paths that involve facets
some or all of the following questions: What estate of estate planning:
planning tools are available in our state to help this
client? Which of those tools suit the client’s legal ∞ Firms focused exclusively or
and financial position, and would advance his or primarily on estate planning
her goals? What are the best options to avoid pro- ∞ Firms focused on elder law
bate? What probate court has jurisdiction over this ∞ Firms that are “general practice
client’s future estate? These questions represent law offices” which do a mix of law,
some of the practical aspects of being an estate including estate planning
planning paralegal. ∞ Firms focused on family law,
with an estate planning
Federal law does not govern the creation or imple-
mentation of estate planning directly, since that is
covered by state statutes. However, federal law
does impact estate planning indirectly, and must be considered as part of the comprehensive estate
planning process. The greatest impact federal law has on estate planning is in the area of taxes.
Another major goal of estate planning is to minimize the amount of taxes paid out of an estate
after the decedent’s death. The practice of taxing the transfer of wealth from a decedent to those
who inherit under him or her is a long-standing one. Death taxes have existed in England for
thousands of years. Modern estate planning, through the use of certain trusts and other estate
planning tools, affords options for legally reducing the amount of taxes collected by the state and
the federal government. So, the way that federal law primarily impacts estate planning is through
avoiding, or minimizing the impact of federal taxation laws.


In addition to state and federal laws, both statutory and case law, there are other sources and re-
sources that estate planners often turn to. These areas are as follows:



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The Uniform Probate Code – This is model law
that provides guidance regarding decedents’ estates.
PRACTICE ON POINT
The Uniform Trust Code – Model law that pro-
vides guidance on trusts.


Restatement of the Law (Third Edition), Property Estate planning is mainly guided by state
(Wills and Other Donative Transfers) – This is an
influential treatise published by the American Law statutory law, based heavily on common
Institute covering treatment of the American law of law. Commonly researched areas of
wills, will substitutes, intestacy, gifts, powers of ap- estate planning include:
pointment, present and future interests, and the con-
struction of donative documents. • Requirements for a legally valid will
• Estate planning tool parameters
Florida has, in large part, adopted the Uniform Pro- • Order of distribution
bate Code for its law, and Florida’s primary statute
governing wills is called the Florida Probate Code. • Viability of creditor claims against
Florida law further contains specific, statutory provi- an estate
sions that cover the creation, classification and ad- • Fraud or duress
ministration of trusts referred to as the Florida Trust
Code. Further, Florida state courts produce case law
interpreting these statutory provisions. However, Florida law does not contain provisions regarding
an inheritance tax such as is found under federal law. A practical example of Florida statutory law
regarding estate planning, and one you should be familiar with to work in this area, is the rule re-
garding will executions found in the Florida Probate Code: “The testator and two attesting witness-
es must sign in each other’s presence.” Florida Statute §732.502.

Intestate Succession

Intestacy is a term describing the situation which results when a person dies without a valid will.
This is also known as dying intestate. State laws provide for intestate succession rules, which is the
order of distribution in which an estate will be distributed among heirs. Speaking broadly, a com-
mon order of success in most states would be as follows:


1. Surviving spouse of the decedent
2. Children born to or adopted by the decedent

3. Parents of the decedent
4. Brothers and sisters of the decedent and their
lineal descendants

5. Grandparents of the decedent and their lineal
descendants

6. Next of kin
7. Escheat (reverts) to the state



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Florida Probate Code, found in Florida Statute Sec-

tions 732.101-107, describes the general order of KEY TERMS
distribution when an estate is subject to intestacy.
The statute sections can be reviewed here. In sum-
mary, when a person’s property passes intestate, the Order of distribution: According to
surviving spouse will inherit the entirety of the es- intestate succession rules the order
tate if there are no surviving children or grandchil- in which heirs inherit from a dece-
dren, or if any surviving children or grandchildren dent who dies intestate.
are also children or grandchildren of the surviving Children: Includes both biological
spouse. Oftentimes, situations arise where a dece-
dent leaves behind children from a previous mar- and adopted children.
riage or children born outside the marriage. In those Surviving spouse: A person legally
cases, the surviving spouse receives one-half of the married to a decedent. An ex-spouse
estate and the other half is divided between the chil- is not included in this definition.
dren of the decedent (both from the marriage, if
any, and not from the marriage). When there are no
children or surviving spouse, then estate typically
passes to parents, and if there are none surviving,
then to siblings or grandparents.

Dying with a legally valid will does not always translate to
clarity in asset distribution. Often, when a lay person
NOTEABLE & drafts a will, errors are made that could impact the legal
validity of the will. Additionally, even when someone dies
QUOTEABLE with a valid will, if there is property not covered by the
will, that property generally passes intestate unless it is a
“I'd like to give zero out capital non-probate asset, such as life insurance or property held
in a joint tenancy with right of survivorship. These areas
gains tax and zero out the dividends
will be more closely examined below. When a person dies
tax, zero out alternative minimum without any valid will at all, that is referred to as dying
tax, and zero out the death tax.” intestate as to the person. When they do have a will, but it
does not cover what happens to all of their property, that
- Michele Bachmann is referred to as dying partially intestate, or intestate as to
some property. Most estate planners use a residuary
clause when drafting wills, but older wills, or poorly draft-
ed ones may not include such a clause. A residuary clause acts as a catch all, for assets, to ensure
that all assets are accounted for in the will. Its purpose is to en-
compass any property not specifically addressed in the will to
ensure that it does not pass intestate. An example of a residuary
will clause would read, “I devise and bequeath all the rest and
remainder of my property and estate of every kind and charac-
ter, including, but not limited to, real and personal property in
which I may have an interest at the date of my death, and which
is not otherwise effectively disposed of, to my spouse, and if my
spouse shall predecease me, to my eldest living child, and if all
of my children shall predecease me, then to be distributed to my
heirs at law.”


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28.2. Wills


A will is a legal document prepared for
an individual, to outline his or her final
wishes as to how the estate should be
distributed upon death. The only way to CASE CONNECTION
attempt avoid intestate succession as to
a person’s property is to have such a
document, and to ensure that the docu-
ment is legally valid based on applicable
state law. A person must possess legal Rights of succession to the property of a
capacity in order to make a testamentary deceased . . . are of statutory creation, and
disposition of property through a will. the dead hand rules succession only by
This means that someone who lacks le- sufferance.
gal capacity, such as someone declared
mentally incompetent, cannot execute a Nothing in the Federal Constitution forbids
valid will. In the past, certain categories the legislature of a state to limit, condition,
of people were deemed to lack the legal or even abolish the power of testamentary
capacity to decide upon the distribution disposition over property within its
of their property through a will. Histori-
cally, this included married women, con- jurisdiction.”
victs, and Native Americans. Modern Irving Trust Co. v. Day, 314 U.S. 556, 562
law has done away with most categories
such as these, but a will can still be dis-
puted based upon a lack of legal capacity. The law dictates requirements, and parameters, for chal-
lenging the validity of a will.

Requirements for a Valid Will
In order for a will to distribute property to heirs and
beneficiaries, it must be legally valid. The require-
ments for a legally valid will are established by state
legislatures in the law-making process, and codified
in state statutes. Requirements for a legally valid will
do vary among states. For example, in many states,
but not all, two witnesses must sign the will in the
presence of the testator. In some states, holographic
(handwritten) wills are valid, but in other states they
are not. Across all states, you will find the following
four very general requirements:


• Testamentary capacity
• Lack of third-party interference

• Testamentary intent
• Proper attestation



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The above requirements must be met for a
will to be considered legally binding. If a will
is found to be invalid, and thus not binding, PRACTICE ON POINT
the default rules of intestate succession as
provided for under state law will apply as if
the will had never been drafted at all. Testa-
mentary capacity refers to legal capacity.
Someone who has not reached the age of Attorneys and paralegals don’t reinvent the
majority (18 in Florida) lacks legal capacity. So wheel for each client. Will forms, and other
does someone who has been declared mental- estate planning forms, can be found in many
ly incompetent, or someone under a legal places and adapted for use with each
guardianship. The testator must be capable of particular client. Some of the places forms can
understanding what he or she is bequeathing readily be obtained are:
and have the right to give it away. The re-
quirement for lack of third-party interference • Private form books available for purchase
refers to fraud, duress, and undue influence,
all of which are commonly disputed issues in • Legal subscriptions such as LexisNexis
will contests. A valid will must reflect the tes- and Westlaw
tator’s present state of mind, also known as • State bar association
his or her testamentary intent. Lastly, the will
must meet attestation requirements. All writ- • Clerk of the court websites
ten wills have signature requirements. Many Attention to detail is critically important when
states have notary requirements and/or re- using forms as starting points.
quirements for witnesses to sign the will as
well, simultaneously with the signing by the testator.


Florida has its own requirements for a valid will. In order to satisfy the requirements of a valid
will, the testator must have testamentary
capacity in that he or she must be a certain
age (often 18 years old, although excep-
tions are made, such as for emancipated
ETHICS CHECK minors) and must be capable of under-
standing the nature of what he or she is be-
queathing, and to whom he or she is giving
To execute a will, the testator must not be under a it to. Further, there must be a lack of third
legal disability such as incapacitation or minority of party interference in that the testator must
age. Why would it be unethical to allow a minor to not have written the will as a result of fraud,
execute a will? Consider the following rationales:
duress, or undue influence. There must be
testamentary intent in that the will is a re-
✓ Minors’ property is largely bought by their flection of the testator’s present intent at
parents, not by themselves the time the will is drafted, meaning that it
cannot be a reflection of something in the
✓ Minors lack the legal capacity to enter into future. Lastly, a will must meet the formal
contracts such as wills and power of attorney attestation requirements. In Florida, this
means that a will is only valid if it is in writ-
ing and signed by the testator in the pres-
ence of two attesting witnesses.

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Florida does not allow holographic or non-
cupative wills. A holographic will, recog-
nized in some states, is a will that is hand-
written by the testator and not witnessed. A HOT TOPICS
non-cupative will is an orally dictated will.
They are allowed in some states, given the
following conditions are present: Amending Wills with Codicils

A codicil is a commonly recognized
(1) must be dictated before witnesses; method of amending a will. A codicil is
(2) committed to writing within a spec- normally attached to the primary will
ified time period (usually 30 days); and and its effect is to replace certain por-
tions or the entire will. A codicil must
(3) must be dictated in imminent peril be validly executed using the same
of death (terminal illness or military requirements as a will.
service). Again, however, neither a hol-
ographic nor a non-cupative will is al- Under Florida law, a codicil that refers
lowable in Florida even if all of the to a previous will has the legal effect of
other requirements are met. republishing the previous will with the
amendments mentioned in the codicil.
Changing
Circumstances

Even after a testator executes a will, there are typically many changes to property and persons sub-
ject to the will. The composition of property owned by the testator will likely change over the
years, as will the beneficiaries,
and the allocation prioritiza-
tions. For example, children
may be born to or adopted by
the testator, adding to the cate-
WHAT DO YOU THINK? gory of beneficiaries. The tes-
tator may get married or di-
vorced, gain or lose a fortune,
Client’s Changes buy and sell real property, etc.
How will you know that a client’s life changes are These changes in circumstanc-
significant enough to need to update estate planning es can have a profound effect
documents? on the testator’s intentions.
When an individual goes
To answer this question, you should think about through a major life change,
whether the change is something that impacts the such as the birth of a child,
client’s wishes as to distribution of property, or transition of a child from mi-
whether there is any statutory or case law (such as nority to majority, or a divorce,
that which concerns divorces) which would it is usually best that he or she
automatically negate the will’s provisions.
revisit all of the estate planning
documents, including the will,
to determine if amendments,





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or replacement of estate planning tools are needed to realign with their adjusted wishes because of
the change in circumstances.


Not everyone takes the time to modify their estate planning documents after major life changes.
Sometimes, through unhappy circumstances, they pass away without enough time to change their
documents. When this happens, states have developed laws to address the repercussions of
changed circumstances. For example, some states will automatically cut an ex-spouse out of inher-
itance under a will after a dissolution of
marriage. Strategic estate planners can avoid
reliance on state changed circumstances laws
by providing specific instructions within the
will for how to handle changed circumstanc-
es. When a testator’s will provides specific PARALEGAL PERSPECTIVE
instructions on how to handle these circum-
stances, assuming same is allowed under • Partial or Entire Revocation
state law, he or she will not have to rely upon
the court to apply state statutes that may not • Partial or entire revocation of a will can
reflect the testator’s true intent. For example, occur by:
a testator is able to specify in his or her will • The testator executing a subsequent will,
that the money is to go to his or her spouse with the intent to replace the last one
even if they were to divorce, unless the will
is revoked or replaced. Doing so would be a • The testator physically destroying the
valid way to draft around the state default will, coupled with intent to retract it
rule regarding ex-spouses. It is important to • The testator executing a codicil that
note that beneficiary designations, including amends or replaces certain portions of a
on insurance policies, bank accounts, and previous will
retirement accounts, must be updated to
align with a change in allocation if the indi-
vidual is seeking a change or reallocation. These beneficiary designations do not automatically
“write out” individuals because of change in life transitions. It is a best practice to include remind-
ers about revisiting all facets of estate planning, in client communications.


Certain events will revoke or change provisions of a will by operation of law. These happen ac-
cording to state statute, and the purpose is to carry out what is presumed to be the intent of the
testator in that situation. In other words, the
law presumes that, in certain situations, a vast
majority of people would want their will to be
revoked or changed, and so the law makes that
change for them.





For instance, the earlier examples of marriage
and divorce after a will is executed are solid
examples of how a will is changed by operation
of law. Another common situation is that of



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pretermitted heirs. If a testator failed to specifically provide for one of his or her children within
the will, or if he or she executed a will but then has another child and did not update the will, it is
likely the testator did not actually mean for the child to be left with no inheritance. State legisla-
tures in some states have enacted laws that provide a share of the estate to such pretermitted heirs,
because unless the will specifically notes that a child is being left out on purpose, the law presumes
that the absence was unintentional.

Revocation of a Will

A testator does not need a reason to change or revoke his or her will – it can be done at any time,
and for any or no reason whatsoever. The will does not take effect until death, which means that it
can be changed or revoked at any time up to that point. However, the testator must have the same
legal capacity at the time the will is revoked or changed as existed at the time of initial will execu-
tion. If the testator attempts to revoke or change the will when he or she lacks legal capacity, the
attempted change or revocation will not take effect. For example, a testator cannot change his or
her will when he or she is incapacitated due to drugs or alcohol. That would not be a valid change,
and the prior version of the will would remain active.

Under Florida law, and in other states that
have adopted the Uniform Probate Code,
in order to revoke a will, the testator must
intend to revoke the will by performing a
physical act that matches his or her intent
to revoke the will. The most obvious ex-
ample includes a situation in which the
testator, or someone authorized to act on
his or her behalf, destroys the entire will,
or parts of a previous will, with the inten-
tion of revocation. A more common ex-
ample of an affirmative act to revoke a
will involves a testator executing a subse-
quent, valid will, with the intent of replac-
ing a previously executed will. Commonly,
the replacement will contains language that expresses an intent to revoke any and all previously
executed wills.

Interpretation of a Will

Interpretation of a will refers to the process of determining the testator’s intentions. In addition to
the will itself, sometimes external information and evidence can be used to verify or direct the in-
terpretation. For example, if a will refers to “my neighbor John Smith” but the testator actually
had a neighbor by the name of Jon Smith, with no h in the name spelling, the correct interpreta-
tion is that the testator intended to name Jon Smith, but made a mistake in the spelling of the
name. In this example, extrinsic evidence of the neighbor’s name was necessary to determine the
testator’s true intent.


All wills must be interpreted in order to determine the testator’s true intent, no matter how specifi-
cally and carefully the will is drafted. For example, a will provision that states, “To Tali, I leave my


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Chapter 28: Wills, Trusts, Estates, and Probate 122
emerald necklace” cannot be car-
ried out without interpreting what
necklace is being referred to by the
testator, as well as what person is
being referred to as “Tali.” Thor-
ough estate planners are as specific
as possible, describing items in de-
tail and using first and last names,
as well as descriptions of people
(“my son, Henry Jones,” “my best
friend, Joe Landry,” “my neighbor, ETHICAL COMPASS
Jon Smith,” etc.). This makes inter-
pretation of wills easier and more Will Contests
precise. The more precision used in There may be an instance when the firm where you
the language, the less interpretation are employed is asked to take on a client who wants
is needed by the executor and the
court, and the less likely beneficiar- to contest a will as invalid. How would you handle the
ies are to argue over who gets what situation if, after an interview and a review of the
under the terms of the will. underlying facts, you suspect that the client was
merely disgruntled because of a smaller than
Will Contests anticipated inheritance and had grandiose plans to
spend a large inheritance on luxury vacations?
Will contests are not uncommon,
especially in instances involving The answer depends on whether there is a legal basis
large sums of money or when valu-
able property is at stake. When a to contest the will. Concerns should certainly be
potential beneficiary, such as an communicated to the supervising attorney. However,
adult child, is cut out of a testator’s if there is a legal basis to assert the claim, regardless
will, he or she might attempt to of personal feelings, it is likely the firm will proceed
contest the validity of the will. This with the representation.
can be done any number of ways,
including on technical grounds such
as attestation. The more common assertions that serve as the basis for contesting a will are to al-
lege that the testator lacked capacity or was subject to undue influence. Often, the person accused
of having undue influence on the testator is the person who had an alleged motive and opportuni-
ty to influence the testator’s choice of beneficiaries.


Someone who opts to contest a will must have
standing to do so. In order to have standing, the
person must have a pecuniary interest. Normally,
this requires that the person would have inherited
through intestate succession, or for some reason
was relying upon a promise by the testator to be in-
cluded in the will or bequeathed something specific.
To contest a will, the contestant files the contest
either before or after the will is admitted to probate.
At that point, the burden to show that the will is



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123 Chapter 28: Wills, Trusts, Estates, and Probate

valid falls upon the will proponent, who is
usually the personal representative or execu-
tor under the will. KEY TAKEAWAYS


28.3 Transfers
Outside of Probate Whether an estate asset is subject to the probate
process depends on whether the asset will be
included in a will, or is subject to determination of an
Many assets that a person has can be suc- order of distribution in the event of intestacy.
cessfully transferred outside of the probate
process. Paralegals should be aware of how The following can trigger the probate process, even if
these different processes work, and which efforts are made to avoid probate in the estate
assets are subject to transfer outside of pro- planning process:
bate. Some nonprobative transfers take ef-
fect during a person’s lifetime, but the ones  Creditor claims against an estate
most important to estate planning are those
that take effect after death. Nonprobative  Will challenges
assets are not subject to a will, or to the de-  Challenges to how a trust is being
termination of the probate courts. For ex- administered
ample, life insurance proceeds are an asset
that transfers outside of the probate sys-  Petitions to remove a trustee or executor of a
tem. A bank account with survivorship will
rights is also an asset that transfers outside
of probate.

Reasons to Transfer Outside of Probate

People make nonprobative
transfers for a variety of rea-
sons, but the most common is

HOT TOPICS to avoid the time and expense
of the probate process. This is
fully accomplished only if the
Transfer on Death Registration
estate planner and testator are
In many instances, real and personal property able to successfully plan for all
can be titled or registered in such a way that or most assets to transfer with-
title or ownership is transferred upon death, out probate, otherwise, the will
dependent upon state statute. For example, still ends up in probate court.
some states allow transfer-on-death deeds to Probate can be costly. Often,
be filed in the real property records. The cur- the services of an attorney are
rent owner retains all rights to sell, mortgage, needed for representation in
or lease the property while living, but upon probate court. The estate pays
death, title is transferred outside of probate to for those expenses, which di-
a beneficiary. verts funds away from benefi-
ciaries under the will. Probate is
also time-consuming. Probating
a will can take several months,



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or even several years, depending upon the complexity of the estate, and whether there are issues
finding beneficiaries and assets.


Avoidance of estate taxes is another reason testators choose to transfer assets outside of probate.
Under some circumstances, favorable tax treatment is available for funds transferred without use of
a will. For example, many trusts can be set up in ways that drastically reduce estate and inheritance
taxes. By putting money and assets into the trust while the testator is alive, depending on specifics,
the potential exists to remove that property from the purview of the probate court, and save taxes.
It is often prudent to secure tax advice as a component of the estate planning process. This advice
can be provided by tax attorneys or accountants.

Common Assets and Strategies That Transfer Outside of Probate
The simplest nonprobative transfer is an outright gift of property during the testator’s lifetime. For
example, a testator might opt to give away all of his or her assets while alive, and thus avoid having
any assets to probate upon death. Another option is to give away or donate just part of his or her
property, reducing the size and complexity of the remaining estate.

Real property is often a person’s most
significant monetary asset. Many
strategies have emerged that allow
estate planners to help people keep
their home and other real property
out of probate. One option is for the
testator and another person, often the
testator’s spouse, to hold the property
as joint tenants with right of survi-
vorship. When one of the joint ten-
ants dies, title to the property is con-
solidated by operation of law, auto-
matically, to the surviving tenant.
This means the testator’s interest in
the property is not required to be
probated at all, and cannot be con-
tested as part of their estate. Other
ways to transfer real property without probate are to deed the property to someone else, and retain
a life estate, to use a statutory transfer on death deed, or to put the property into a living trust.
Trusts are also used to keep personal property, including money, out of probate.


Other common assets that pass outside probate include 401(k) funds, pay on death (POD) bank
accounts, and life insurance proceeds. The testator can opt to name a beneficiary who will receive
funds upon the testator’s death. The potential also often exists to name contingent beneficiaries.
The rights to the life insurance proceeds, POD money, or 401(k) funds pass to the beneficiary with
no oversight from the probate court. However, if the testator does not name a beneficiary, these
assets can be subject to the probate process.






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28.4 Trusts


Estate planners utilize many different types of PRACTICE ON POINT
trusts in order to accommodate the goals of cli-
ents. A trust is a legal relationship in which a
person places property in the care of a third-
party to be used for the benefit of a beneficiary,
or transferred to a beneficiary at a later date. Just as when preparing to draft a will, a
Trusts can simplify an estate by keeping assets significant amount of thoughtful planning
out of probate, and can also be structured in goes into choosing and creating a trust. The
order to maximize tax savings for the settlor (the following areas should be explored when
one putting his or her assets into the trust) or contemplating a trust:
for the beneficiaries (the ones receiving the ben-
efit of the trust). In some cases, the settlor and • What will the tax consequences be
the beneficiary are the same. The most useful for the settlor and the beneficiaries?
trusts to an estate planner are those that name • Are there any special considerations
different or alternate beneficiaries so that assets regarding the beneficiaries’ ability to
can be transferred outside of probate after the handle the proceeds from the trust?
settlor’s death.
• Will the settlor want to modify or
Creation of Trusts terminate the trust?

Most trusts, and certainly a type you will en-
counter frequently when working as a paralegal, are express trusts. An express trust is one created
via the written or orally expressed intent of the settlor. In many states, a legally valid trust consists
of four elements:

Intent – the settlor must intend to create a trust and must have the mental and legal capacity to
create a trust. The trust documents do not require special language to be used in order to create a
valid trust; rather, they must only express an intent to create a trust.

Identifiable trust property (res) –
The property for the trust must be
personal, real, or intangible property.
Examples of intangible property are
contract rights, company ownership
interests, expectancies, or debt collec-
tion rights that the settlor has the le-
gal right to transfer to the trust. The
settlor must have personal ownership
in any property transferred.

Designation of the parties (settlor,
trustee, and beneficiaries) – The
trust must identify the settlor, the
trustee, and the beneficiaries. These designations must be specific enough to reasonably identify as



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WHAT DO YOU THINK?



Settlor’s Intent

Paralegals may encounter circumstances where it is necessary to ascertain the settlor’s intent to
create an oral trust, when traditional words of trust were not used. For example, a father who,
on his deathbed, gives $100,000 to his best friend and tells him to invest the money and use the
interest to care for his minor son, then give his son the entire principle amount when he comes
of age.






individuals or by limited categories. For example, “friend” would be too vague, but “children” or
“spouse” would be specific enough to satisfy this requirement.

Valid trust purpose – The trust purpose cannot be illegal or against public policy.


If the four elements outlined above have been met, then the trust will have legal effect. This means
that the trust property can be used for the benefit of the beneficiaries and transferred to them in
accordance with the trust agreement. If the trust is
KEY TERMS found invalid, ownership of the property will trans-
fer automatically back to the settlor unless a resulting

trust is found. More on resulting trusts will be cov-
Private Trusts ered shortly.
There are different types of private Types of Trusts
trusts:
There are two main categories of express trusts: pri-
Inter vivos trust: A trust that the vate and charitable. A private trust is a trust created
grantor creates to take effect while for noncharitable beneficiaries, such as family mem-
he or she is still alive. bers or the settlor themselves. An inter vivos trust is
a trust that the settlor creates to be effective immedi-
Testamentary trust: A trust the gran- ately, while he or she is alive.
tor creates to take effect upon his or
her death.
A testamentary trust is a trust that the grantor cre-
Revocable or irrevocable trusts: Inter ates to take effect upon his or her death. Many par-
vivos or testamentary trusts can be ents with minor children will have language in their
revocable or irrevocable. If irrevoca- wills that creates a testamentary trust, holding inher-
ble, the trust cannot be revoked or ited assets for their children until the children come
amended once created. of age. Whoever is named as trustee has the ability
to access those assets only to pay for the care and




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wellbeing of the children, who are the beneficiaries of the trust. If the parents do not pass away
while the children are minors, the testamentary trust will never come to pass.


A charitable trust is any trust created for charitable
purposes. These two categories have the same re-
quirements for creation, however the validity re-
quirements for charitable trusts are different be-
cause of the charitable requirement. A charitable
trust must be created for a public or charitable pur-
pose. Some examples of proper charitable purposes
would be housing the poor, or maintenance of a
public park.


Trusts can be revocable or irrevocable. A revocable
trust can be revoked, or dissolved, by the settlor at any time. An irrevocable trust cannot be re-
voked or have any significant modifications once executed. A revocable trust gives the settlor
much more control over the trust assets, since he or she can choose to dissolve the trust. Howev-
er, certain situations provide tax breaks, protection of assets from creditors, and other benefits
only available to irrevocable trusts.


A resulting trust arises by operation of law. It
is based upon someone’s actions and indica-
tions, rather than spoken or written words as
in the case with an express trust. The person’s
conduct must demonstrate that he or she in-
tended someone else to have a beneficiary in-
terest in the property. These types of trusts are PARALEGAL
sometimes referred to as implied trusts, since PERSPECTIVE
they are implied from the person’s actions.
When a resulting trust is proven, the person Distinguishing Trust from Agency
who holds legal title to the property has a duty
to convey that title to the holder of the equita-
ble title, the beneficiary. Perhaps the most im- Trust is distinguishable from agency. An
portant circumstance that ends in a resulting agency relationship occurs when one person
trust is when a settlor intended to create an gives another person the right and duty to
express trust, but did not properly fulfill the act on their behalf, and in their best interests.
requirements to do so. When that happens, a The agent, unlike a trustee, does not get
court may rule that, instead of there being no ownership of any of the first person’s
trust whatsoever, there is a resulting trust. This property. It is important not to confuse the
allows a court to fulfill the settlor’s intent de- two concepts when working in estate
spite technical flaws in the express trust docu- planning, since both trusts and powers of
ments.
attorney are documents you will encounter
often.
A constructive trust is an equitable remedy
from the courts. It is intended to avoid unjust




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enrichment by one party. Someone who has been unjustly enriched at the unfair expense of a sec-
ond party might be deemed by the courts to hold property in a constructive trust for the second
party. Much like in resulting trust situations, the person who holds legal title in a constructive trust
will be ordered by the courts to give legal title to the beneficiaries, or will be subject to a court’s
judgment which acts as a legal transfer of title to the property.

Administration of Trusts

It is the trustee who is in charge of administration of the trust. The trustee has a fiduciary duty to
the beneficiaries to follow the instructions and intent of the settlor when managing the trust prop-
erty. While the beneficiaries have an equitable interest in the property of the trust, technically the
trustee has legal title to the
property. For example, real
property which is sold out of
or into the trust should re-
flect language like the follow- ETHICS CHECK
ing on the grantor or grantee
line: Jane Smith, Trustee of Trustee Duties
the Jane Smith Revocable
Living Family Trust, dated A trustee must:
October 22, 2011.
✓ Act in the best interest of the beneficiaries
The trustee generally does ✓ Refrain from self-serving activities related to the trust
not sign the trust documents,
nor do beneficiaries. Only the ✓ Manage the trust property prudently
settlor signs the property, ✓ Abstain from self-dealing transactions which unfairly benefit
since he or she is the one giv- the trustee at the expense of the trust
ing away legal title to the
property. In order for a trus-
tee to serve, that individual
must make a conscious
agreement to be the trustee. No one has to be a trustee just because he or she was named in trust
documents; that individual can opt to decline. If that person declines, no duties are imposed and he
or she is not subject to any duties, fiduciary or otherwise. Some people decline because they do not
want the responsibility or potential liabil-
ity of acting as trustee. However, most
settlors of a trust either act as the trustee
themselves or speak ahead of time with
the person they have chosen, and make
sure that individual is willing and able to
accept the responsibilities.


Florida’s Trust Code is the primary
source of trust law in the state of Flori-
da. The law addresses the creation of
trusts, trust administration, powers, du-
ties, and responsibilities of the trustee,
types of trusts, and modifications to and

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129 Chapter 28: Wills, Trusts, Estates, and Probate

revocation of trusts. Under Florida law, a trustee owes the trust and beneficiaries a fiduciary duty.
Further, as a fiduciary, the trustee is required to
follow the Prudent Investor Rule in that he or
she has a duty (1) to invest and manage assets as
PRACTICE ON POINT a prudent investor would; (2) to diversify the
investments; (3) to review the investment port-
folio and make decisions as to whether to keep
or dispose of certain investments; and (4) to
make the trust productive.


28.5 Probate, Estate
Contesting a Trust has time limits . . .
Administration, and
Florida Statute Section 736.0604 governs the
time limitations for bringing a claim relating to Other Concepts
a Trust contest and provides as follows:
When someone passes away, and that individual
736.0604 Limitation on action contesting
validity of revocable trust. An action to has assets that must pass either through intes-
contest the validity of a trust that was tate succession or through a will, a formal pro-
revocable at the settlor’s death is barred, if cess is needed in order to establish the new
not commenced within the earlier of: owners of the estate property. Those owners
will be either the heirs at law, if the property is
(1) The time as provided in chapter 95; passing through intestate succession, or the ben-
or eficiaries of the will. In addition, the decedent

(2) Six months after the trustee sent often leaves behind debts to be paid, such as
the person a copy of the trust credit card balances, car payments, and mort-
instrument and a notice informing gages. In most instances, the lenders become
the person of the trust’s existence, creditors of the estate, and must be paid out of
of the trustee’s name and address, estate assets before distribution to the benefi-
and of the time allowed for ciaries.
commencing a proceeding.
Overview of Probate Process
Probate begins with the personal representative,
who is also called an executor in some states. This is the individual who has been named in the
will, or appointed by the court, to oversee administration of the estate. The personal representative
has a fiduciary duty to the heirs or beneficiaries, and to the estate itself, to properly preserve and
manage the property until title and ownership is
passed out of the estate. The personal representative
also pays the creditors of the estate. If the estate has
assets, but those assets are slight, many states have
statutes that protect a certain amount of the estate
from creditors so that it can go to a surviving spouse
and minor or dependent children. The personal rep-
resentative deals with this as well, with the assistance
of the probate court. The probate court is where the
will or estate application is filed. The probate court
judge will typically oversee everything that the per-


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sonal representative does. This process is designed to KEY TERMS
prevent fraud or wrongdoing. The probate court also
oversees the actions of the personal representative to
ensure proper administration of the will, adjudicates
the validity of the will, and hears allegations pertain- Will challenge: A probate court pro-
cess in which a third party challeng-
ing to contesting of the will.
es the validity of a will or how it is
being interpreted.
Procedure of the jurisdiction dictates requirements
for probate proceeding commencement. If there is a Creditor claim: Upon entering pro-
will, the personal representative must locate the will so bate, the court will issue notice to
that it can be filed in the probate court, along with an the decedent’s creditors to file a
application to probate. Sometimes, it is not known claim with the probate court for
whether the decedent had a will to begin with. If that payment.
is the case, the first job of the personal representative Executor: The probate court will for-
(or whomever thinks they were likely appointed per- mally appoint an executor to man-
sonal representative) is to search for the will. Typically, age the decedent’s final affairs. An
the will is with executor is listed in the will and the
other important court will normally appoint whomev-
documents at the er the decedent chose, unless the
decedent’s home. individual declines the position, is
Other likely plac- unable to serve, or is deemed unfit.
es are the dece-
dent’s attorney’s
office, bank safe deposit boxes, scanned documents on the
decedent’s computer, and in the possession of relatives.












PARALEGAL PERSPECTIVE


Outline of the Probate Process

1. Person designated as executor files petition for probate with court.
2. Court appoints executor/personal representative.
3. Court issues letters of administration and notice to all heirs and creditors.

4. The will is examined for validity.
5. If no challenges or claims are made and the will is proven to be valid, the executor
distributes assets and liquidates the estate.
6. Upon liquidation, the court closes the estate.




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The probate process is state specific. It is important to refer to the substantive and procedural rules
applicable in the jurisdiction, as the starting point.


Once a will is located, or once it is determined that there is no will in existence, the personal repre-
sentative prepares and submits an application for probate in compliance with state requirements.
This is typically done with the help of an attorney specializing in probate. That is because there are
many laws and technical court rules which apply to the probate process. Most laypersons will find it
overwhelming if they attempt to do it on their own, and quickly hire an attorney to assist with navi-
gation of the process. Paralegals are often involved in identifying the correct court in which to file
the application for probate. The correct venue will usually be the county or parish in which the de-
cedent lived, or the one in which they died. Many jurisdictions, including Florida, have specialized
probate courts. Other states do not have specialized courts, and the application would be filed in a
court of general jurisdiction. From there, paralegals often assist with information gathering, draft-
ing, preparing the case for filing, and the filing of the probate proceeding.
Personal Representatives

PRACTICE ON POINT The personal representative has many duties. These du-
ties include, but are not limited to, paying the creditors
of the estate out of estate funds, appearing in probate
court to represent the estate, and overseeing the distri-
bution of estate assets to the beneficiaries. The personal
Probate Assets in Florida representative is most often a spouse or an adult child
of the decedent. The personal representative can also be
The following assets are subject to another family member, or even a creditor of the estate
probate under Florida law: who has applied for probate in order to get paid from
estate assets. Many state statutes provide a list of priori-
• Bank accounts solely in the
decedent’s name ty for who should serve as personal representative in
situations where there is no will naming a personal rep-
• Real estate owned by the resentative. From a terminology standpoint, additional
decedent without sharing names for personal representative are administrator, ad-
right of survivorship ministratrix, executor, and executrix.
• Proceeds from a life insurance
policy that is payable to the A personal representative must be approved by the
decedent’s estate court at the outset of the probate process. If the pro-
posed person lacks legal capacity under state law, that
individual might not be able to serve in this capacity. For example, people with felonies on their
record are routinely denied the opportunity to serve as personal representatives. Someone who is a
minor also cannot serve, since that person lacks legal capacity. Someone who has been adjudged
incapacitated could not serve, either. Beyond that, the court will also look at the proposed personal
representative’s traits such as honesty, common sense, track record of financial responsibility, and
availability. For some estates, being a personal representative may be very time-consuming.

Taxation

Estate tax is a tax imposed on the estate of the decedent, based upon their privilege in transferring
their wealth to someone else. Inheritance tax is a tax on an heir or beneficiary who is receiving a
transfer of wealth from a decedent. Much of the evolution of estate planning can be said to be


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reactionary to taxes imposed upon estates, and those inher-
iting from them. When the U.S. began taxing estates, estate
planners started to encourage their clients to transfer wealth
during their lifetime instead of at death. This lead to the
U.S. imposing a gift tax starting in 1924. In 1976, Congress
combined the federal estate tax and federal gift tax into one
system, which is still used today. It is important to track
changes in estate and gift tax, including in exemptions.
These changes can have a direct impact on estate planning
decisions.

Death and Disability Planning
For some, it is difficult to contemplate their own death or the possibility of disability. However, the
processes of estate planning force clients to do just that, and to make some serious decisions re-
garding what happens, both to themselves and their property, if they die or become severely disa-
bled. Most basic estate planning packages offered by attorneys include, in addition to the will, a
financial power of attorney, a medical power of attorney, a living will, and a declaration of guardi-
anship.

Financial and medical powers of attorney are documents that allow someone to appoint an agent
to act on his or her behalf if that individual is deemed incapacitated. For example, someone with a
valid power of attorney could go to the incapacitated person’s bank and withdraw money to pay
for that person’s mortgage or car payment, using a financial power of attorney. It generally allows
the agent to manage the property of the principal (the person who has given the power to the
agent). With a medical power of attorney, they can access medical records and make most medical
decisions on behalf of the incapacitated person.

A living will is a document that instructs
physicians and relatives as to what the
client wants done if he or she has a ter-
minal illness. The most commonly an-
ticipated scenario is one in which the
person has become a “vegetable,” kept
alive through modern medical advances,
but functionally unable to participate in
life. A living will specifies the wishes for
palliative and other care, including
whether or not the client wants to be
kept alive through artificial means.


A declaration of guardianship is another important document used in estate planning to plan for
disability. This document allows a client to state who he or she wants the court to appoint as his or
her legal guardian if he or she is deemed to be incapacitated and in need of guardianship. It also
allows that person to disqualify certain people. In some states, the courts are expressly forbidden
from ever appointing that disqualified person as guardian, whether or not there was an apparent
reason for the disqualification.


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Lastly, there are assorted other
ways to plan for death and disa-
bility, particularly when it comes
to finances. Whole and term life
insurance, variable life insurance,
as well as long-term disability
insurance, are often recommend-
ed to estate planning clients as
ETHICAL COMPASS ways to provide stable income
for themselves and loved ones
they leave behind. Savings plans,
Maintaining Parameters annuities, and investments are all
non-estate planning mechanisms
Most clients will not be nearly as knowledgeable about available to a client for use in
their available options as you are. When interviewing safeguarding against at least the
clients, be sure to listen carefully to their thoughts and financial impact of disability,
opinions. As a paralegal, you cannot provide advice about especially if that individual be-
estate planning option best fits, or estate planning comes completely unable to
direction. Remember that your superior knowledge in the work. These decisions to pro-
area of estate planning does not impart a right to make tect current and future finances
the decisions that rightfully belong to the client, nor of individuals have significant
advise them on direction, even if you feel it would benefit impacts. As a member of the
them. The client must always have the final word on how legal team working in this area, a
their estate distribution is planned and legal advice must significant responsibility is en-
be provided by the attorney. trusted to you, which must be
received with unwavering profes-
sionalism, and attention to detail.



Conclusion


Estate planning has many dimensions. The complexities are vast. Each decision has implications.
The implications can be manifested while alive, or, after death. When approaching wills, trusts, es-
tates, and probate, it is important to understand the legal significance of each estate planning tool
across the spectrum of laws. The information gathered from a client provides the foundation.
From there, the process continues. A complete picture must be painted in order to prepare a com-
prehensive estate plan. That plan is designed to meet current and anticipated future needs in the
moment. As life changes, there is often a need to revisit different facets of estate planning.

A fundamental understanding of the scope and sources of law applicable to estate planning in gen-
eral, and specifically to trusts, wills, estates, and the probate process is integral to work in this area
of the law. A paralegal should understand the role that substantive and procedural law play in de-
fining the tools available to estate planners, and what can be done with the tools to accomplish the
goals of estate planning. In some instances, tools will be used separately, and will fully meet a cli-
ent’s needs. In other instances, multiple tools will be utilized. It is imperative to make certain the
tools are utilized in a legally compliant manner, and that there is no conflict between the tools in
terms of conveyance of desires. In an overarching context, a paralegal should understand the goal


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of estate planning, which is to preserve the maximum amount of the estate possible for the intend-
ed beneficiaries and heirs after paying creditors and satisfying any tax liability. This necessitates an
understanding of how federal tax law guides the estate planning process from an asset preservation
standpoint.

In addition to understanding the goals of estate planning, it is also important to understand the
tools an estate plan can include to ensure estate planning goals are met. These tools include the use
of wills, trusts, and advance directives to preserve and transfer estate assets to beneficiaries and
heirs. When considering the tools used for estate planning and wealth transfer, approach must be
contextualized in alignment with court interpretation of the law. That necessitates an understand-
ing of the role of the courts in defining how wills and trusts are created, how these estate planning
tools function, and limitations on their use. Paralegals are integral members of the legal team in
wills, trusts, estates, and probate practices. Key roles and responsibilities are delegated to parale-
gals, including collecting information from clients, conducting statutory and case law research that
is binding in the jurisdiction, and drafting estate planning documents. These roles must be under-
taken with an appreciation of the magnitude of the impacts, and strict adherence to ethical and
legal parameters.




















































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