Trust and Estate Topics
- Administrator
- Ancillary
- Beneficiary
- Bequeath
- Bequests
- Capacity
- Codicil
- Conservator
- Conservator of the Estate
- Conservator of the Person
- Conservatorship
- Decedent
- Discharge
- Disclaim
- Durable Power of Attorney
- Escheat
- Estate
- Estate Tax
- Executor
- Fiduciary
- Grantor
- Guardian
- Guardianship
- Health Care Directive
- Incapacity
- Incompetent
- Independent Executor
- Inheritance Tax
- Intangible Assets
- Intestate
- Joint Tenancy
- Lapsed Gift
- Letters of Administration
- Letters of Conservatorship
- Letters Testamentary
- Limited Conservatorship
- Living Trust
- No Contest Clause
- Nuncupative Will
- Personal Representative
- Pour Over Will
- Power of Attorney (Financial or Business Transactions)
- Pretermitted Child
- Probate
- Probate Court
- Probate Estate
- Revocable Trust
- Self Proving Will
- Settlor
- Spendthrift Trust
- Support Trust
- Surety Bond
- Survivorship
- Tangible Personal Property Memorandum
- Testamentary Capacity
- Testamentary Trust
- Testate
- Testator
- Title to Property
- Trust
- Trust Agreement or Declaration
- Trust Fund
- Trustee
- Wills
- Estate Planning
- Asset Protection
- Business Succession Planning
- Estate Taxes
- Family Limited Partnerships
- Prenuptial & Postnuptial Agreements
- Charitable Giving
- Powers of Attorney
- Health Care Powers of Attorney
- DNR Orders
- Guardianships / Conservatorships
- Guardianship Administration and Litigation
- Social Security Disability Benefits
- Social Security Benefits
- Trusts
- Fixed and Discretionary Trusts
- Irrevocable Life Insurance Trusts
- Living Trusts
- Personal Residence Trusts
- Qualified Domestic Trusts
- Special Needs Trusts
- Testamentary Trusts
- Trust Administration
- Trust Contests
- Trustee Duties and Liabilities
- AB Trusts
- Charitable Trusts
- Probate
- How to Avoid Probate
- Probate Litigation
- Wills
- Living Wills / Advance Health Care Directives
- Pour Over Wills
- Will Contests
- Intestate Succession Rules – The Alternative to Estate Planning
- Changing or Revoking a Will
- How Do I Prepare a Valid Will?
- What is a Holographic Will?
- Protecting Unmarried Partners During Estate Planning
- Impact of Second Marriages on Estate Planning
- Retirement Plans and Pensions as Estate Planning Tools
- Working With an Estate Planning Lawyer
- End of Life Decisions
- Funeral Planning
- Arranging Your Digital Legacy During Estate Planning
- Organ or Body Donation During Estate Planning
- Estate Planning FAQs
- Estate Planning Laws
- Estate Planning Web Resources
- Estate Planning Articles
- Health Care Directives
- What is estate planning?
- Why do I need to plan?
- What is my “estate”?
- Do I need a will?
- What happens when someone dies without a will?
- Should I hire a lawyer to help me draft a will, or can I do it myself?
- What do I do after the death of a family member?
- What is a living will/advance healthcare directive?
- What is probate?
- Should you avoid probate?
- What are trusts and what benefits do they offer?
- What plans can I make for my pets?
- Will my beneficiaries’ inheritance be taxed?
- What is a power of attorney?
- Can I leave money to a charity?
- What happens if the terms of a trust are disputed?
- What is a guardianship?What is estate planning?
Estate planning arranges for the transfer of an individual’s property after death and may involve a will and/or trust, or the application of state intestacy laws.Why do I need to plan?
Estate planning allows an individual to decide exactly who will benefit from their estate, and to what extent. It also ensures that the estate will not be destroyed by taxes imposed on the transfer of assets at death.What is my “estate”?
An estate consists of all property owned at death before it is distributed by will, trust, or intestacy laws. An estate may contain both real property (real estate, including houses and investment properties) and personal property (all other property, including bank accounts, securities, jewelry and automobiles).Do I need a will?
No. There is no law requiring individuals to complete a will. In most cases, however, it is a good idea to make some plan regarding the dispersal of your finances and property after you die. First, creating a will allows you to control how your assets will be distributed after you die. If you pass without creating a will, you will not have any say in what happens to your personal property, real estate, and finances. A will allows you to determine who will receive your assets, or whether certain individuals should be prohibited from receiving any of your property. This is known as disinheriting an heir. Often, designating the individual who is responsible for winding up your affairs can make all the difference in how smoothly your estate is distributed and closed. Many people who make a will find peace of mind in knowing that they’ve selected someone they trust to see to their final affairs.If you have minor children, a will allows you to provide a plan for their care in the unfortunate circumstance that you pass while they are still minors. Additionally, a will can often allow your surviving heirs to avoid having to go through the lengthy and complex probate process. Another reason to create a will is to avoid estate taxes. The amounts that you bequeath to your beneficiaries or heirs will not be counted toward your final estate tax accounting. A will is not permanent and can be changed throughout your lifetime. This allows you to make any modifications necessary, should you decide to distribute your estate differently later.
What happens when someone dies without a will?
A person who passes without a will is referred to as intestate. Each state has enacted a set of intestacy laws that make provisions for how a deceased individual’s assets should be distributed if they pass without a will. Since each state has the authority to create its own intestacy laws, the procedures that apply after an intestate individual passes vary greatly. In general, however, each state’s laws provide a list of the decedent’s next of kin in the order in which they will receive a portion of the decedent’s estate. For example, a state may specify that the decedent’s surviving spouse receives the decedent’s property, or that the decedent’s surviving spouse receives one-half of the estate and the decedent’s surviving children receive the other one-half of the estate in equal shares. These laws vary, particularly where the surviving children are from a previous marriage and unrelated to the surviving spouse.In the event the decedent is single and has no surviving children, the decedent’s parents typically are next in line to receive the decedent’s property. If the decedent has no surviving parents at the time of his or her death, the estate is divided among the decedent’s surviving siblings in equal shares. If an individual passes without surviving siblings, his or her estate is divided among his or her siblings’ decedents. It is important to look up the intestacy rules that apply in your state.
Should I hire a lawyer to help me draft a will, or can I do it myself?
Whether or not you need an estate planning lawyer to help you draft a will generally depends on the extent and complexity of your assets. Many people will only use a will for the purpose of passing on things like a home or personal property to their loved ones. In preparing your will, it is important to meet certain basic procedural requirements like making sure you have witnesses when you sign the necessary documents. However, with some careful reading and research, it is certainly possible to draft a valid will on your own if your estate is relatively simple. If your estate will be more complex and/or involves significant assets, it may be best to work with an attorney to ensure that your wishes are carried out with respect to the disposition of your property.What do I do after the death of a family member?
Losing a family member is one of the most difficult and challenging experiences that someone can endure. The last thing that many people want to think about during this time is tying up their loved one’s affairs and ensuring that everything is seen to properly. One of the first things that you should attend to after losing a loved one is obtaining a legal pronouncement of death. A doctor or medical professional usually performs this. If your loved one dies at home or under hospice care, however, you may call the hospice nurse, who can make the pronouncement of death and arrange for the transportation of the body to the hospital. If your loved one dies outside these circumstances, you can call 911. Without a do-not-resuscitate document executed by the decedent, the paramedics will likely engage in life-saving measures upon arrival. You can also transport the decedent to an emergency room and have the emergency room physician make the pronouncement.Next, it is a good idea to notify the decedent’s family physician and the county coroner. Close friends and family should also be notified of your loved one’s passing. If the individual was working at the time of his or her death, it is a good idea to notify his or her employer and make any inquiries necessary regarding the payment of benefits. If the individual had a life insurance policy, it is also a good idea to contact the policy issuer. If the decedent has any minor children or pets, you will need to arrange for any care or supervision necessary. If the decedent died with a will or trust, there may be instructions regarding the care of any minors or pets provided in the document.
What is a living will/advance healthcare directive?
A living will is a statement that details the author’s wishes regarding his or her medical treatment in the event that he or she is no longer able to communicate informed consent. An advance healthcare directive provides specific instructions to healthcare providers should a range of circumstances arise. For example, if you are in a coma, in a vegetative state, terminally ill, or so sick that you are unable to communicate, the advanced healthcare directive can let your treating physicians know what measures they should use to treat you. In many cases, people use advanced healthcare directives to let their physicians know that they do not want any extraordinary life-saving measures used.A power of attorney is a form of advanced healthcare directive that allows you to appoint someone to make healthcare decisions for you in the event that you are unable to make them for yourself. In some states, the document is referred to as a durable power of attorney, a healthcare proxy, or a healthcare surrogate. When selecting a power of attorney, it is important to choose someone whom you trust and to spend sufficient time explaining your wishes to them.
A living will or advanced healthcare directive can ensure that your wishes are carried out even when you are unable to explain them or express yourself. Many people think that these options are only for the elderly, but even young persons should consider making some provisions for their health care and the distribution of their assets.
What is probate?
Probate is the process that courts use to enforce the provisions of a will and deal with any disputes regarding the decedent’s estate. After an individual dies, the person named in his or her will as executor will file papers with the court informing the court that the individual has passed. If there is no executor named in the will, the court will appoint someone to take on the role of executor. Next, the executor must prove the veracity of the individual’s will and provide the court with an inventory of the decedent’s property and debts, as well as a list of people who are named in the will as beneficiaries. A beneficiary is someone who is provided with a gift in the will.Probate can take over a year to complete because of the many steps that the executor must accomplish. The more complex and intricate the estate or will, the longer it will take to tie up loose ends. For example, the executor must secure the decedent’s assets and manage any assets that remain unsold or undistributed during the pendency of the probate proceeding. For assets that are not distributed to a beneficiary, the executor will have to decide whether to sell the property or distribute it in a bequest. In other circumstances, a will may make a series of cash bequests. If the estate does not have enough cash on hand to satisfy this bequest, the executor may need to sell non-accounted-for assets to generate the cash needed to pay these bequests.
Each state has different probate laws. It is important to check with your local court to determine how a probate proceeding should be initiated and conducted before taking action.
Should you avoid probate?
There are some aspects of a probate proceeding that may prove unfruitful or inconvenient for a decedent and his or her heirs. First, the probate process can take over a year to complete. The more complex and intricate the decedent’s estate and will, the longer it will take to accomplish all of the procedures necessary to tie up loose ends. The longer a probate proceeding lasts, the more fees that are associated with it. In many cases, the executor will hire an attorney to help him or her navigate the probate process. Like regular civil court or criminal court, probate court has its own set of complicated rules and procedures. For some families, probate is filled with many disputes and disagreements regarding the disposition of the decedent’s assets. If a family member or other individual disagrees with how the executor is handling the will, for example, he or she can file a petition seeking court review of the executor’s actions.Probate proceedings are public, and any documents filed that are associated with the probate of a will are available for public viewing. If your loved one has any personal or sensitive information available in his or her will, this information will therefore be available to the public. Since some wills contain very detailed information about family history, or controversial information like the disinheritance of a relative, the public nature of a probate proceeding can create unwanted tension. Some ill-intentioned wrongdoers routinely peruse probate filings for the purpose of identifying potential robbery targets. Most decedents’ homes remain empty after they pass, leaving their valuables vulnerable.
What are trusts and what benefits do they offer?
A trust is a written document that places your assets into a trust for your benefit during your lifetime and that provides for the transfer of those assets to a specified individual or individuals upon your death. In many cases, these individuals are referred to as secondary beneficiaries. Unlike with a will, legal title to the identified assets is placed in the trust. The beneficiary will appoint a third party to serve as the trustee of the estate. The trustee is responsible for managing the trust’s assets and seeing to any transfers that are necessary upon the beneficiary’s death or incapacitation.One of the most attractive benefits of a trust is that they do not require probate. There are many circumstances in which a will must be administered through the probate process, which can be costly, time-consuming, and extremely public in nature. As a result, the administration of a trust following a decedent’s death typically allows a faster distribution of the assets contained therein than the administration of a will. In many situations, the secondary beneficiaries become primary beneficiaries immediately upon the trust-founder’s passing.
A trust can also provide a method for increasing your financial stability and providing a better outcome for the secondary beneficiaries. A trust’s assets can remain in investment accounts during the founding beneficiary’s lifetime, allowing them to increase in value. Additionally, a trust provides the founding beneficiary with significantly more privacy than a will. A trust can be designated as confidential and remain unavailable to prying eyes.
What plans can I make for my pets?
It is possible to provide for your pet through a will, though you will generally want to leave money for pet expenses in the care of the person who will be taking the pet, rather than leaving money directly to the pet. In this situation it is also important to identify a backup caregiver, provide care instructions, and to specify that the funds you are leaving to any caregivers are intended for your pet’s care. You also have the option of setting up a trust for your pet, though this is an expensive and complicated process that likely won’t be the best fit for most people. In the absence of a will or trust, there are animal care non-profit and rescue organizations that can help to locate a good home for your pet, but it can be risky to rely on this option in the event that such organizations do not have capacity or are not located in your area. Finding a friend or family member who will agree, either legally or informally, to take care of your pet and setting aside funds and information for pet care may be the safest option.Will my beneficiaries’ inheritance be taxed?
Current federal laws require United States citizens and residents to pay three types of taxes on a transfer of property: estate tax, generation-skipping transfer tax, and gift tax. An estate tax, which is also referred to as an inheritance tax, constitutes a tax on your right to transfer property at the time of your death. The first step to calculating your estate tax is to determine your “gross estate.” This typically includes every asset and interest that a person owns or has an interest in at the time of his or her death. There are many other calculations and additions that are conducted when determining an individual’s gross estate. For example, the value of any property that the decedent had, at any time, transferred during the three years prior to his or her death is added to the decedent’s gross estate, even if he or she no longer owns the property at the time of death.After calculating the gross estate, federal law allows for certain deductions to be made on the “taxable estate.” These deductions include, but are not limited to, funeral expenses, claims against the estate, administration expenses, some contributions to charitable organizations, and certain bequests made to surviving spouses. Calculating the amount of inheritance tax owed also requires determining the tentative tax base that applies to the estate. The tentative tax base schedule changes each year. Check with the IRS’ website to determine which figure will apply to a particular estate.
Currently, at least 15 states have an estate tax, and over five states have an inheritance tax. Some states, like Maryland and New Jersey, use both. Check with your state’s rules to see what tax obligations apply in your location.
What is a power of attorney?
A power of attorney is a document that grants a specified individual the right to act as the grantor’s attorney in fact or agent should the grantor become incapacitated. The laws governing the creation of powers of attorney and the scope of the designated individual’s authority vary from state to state. In most cases, however, the individual who creates the power of attorney, often called the principal, can dictate the scope of the individual’s authority. For example, the principal can designate one person to deal with one particular issue, which is called a specific power of attorney, or provide him or her with broad authority to handle any issues that arise should he or she become incapacitated. The latter version is called a general power of attorney.An attorney-in-fact is responsible for maintaining accurate and diligent records of all transactions and decisions that he or she makes on the principal’s behalf. Some of the types of decisions that an attorney in fact can make include gifts of money, financial decisions, and the recommendation of a guardian for the principal’s minor children or dependents. Many people use powers of attorney to make healthcare decisions for them in the event that they become incapacitated. A power of attorney can be given the authority to give, withhold, or cease all medical treatments, diagnostic procedures, or services. The document will usually include instructions from the principal regarding how far he or she wants his or her treating physicians to go before ceasing all life-saving measures. The principal can designate any adult as his or her attorney in fact, including an adult child or trusted friend.
Can I leave money to a charity?
Absolutely. When leaving money to a charity, however, it is important to take into account certain taxes and exemptions that will be applied to your contribution. Leaving money to a charity in your will typically results in a charitable tax credit of up to 50 percent and may result in other exemptions from estate tax calculations. In most cases, leaving money to a charity will result in a reduction of the inheritance tax that must be paid during the administration of your estate. When identifying the charities to which you would like to donate, it is important to ensure that they do maintain a government-recognized charitable organization status.Individuals who leave large gifts to charities in their wills should be aware that a family member might contest the bequest. Some family members feel slighted when they realize that the family member bequeathed more to a charity than to him or her. The probate system allows a family member to file an objection to the executor’s administration of the decedent’s will. These objections can include an objection to the amount of money provided to a charity.
A trustee can also be directed to make a contribution to a charity upon your passing. The trust documents can contain language that directs the trustee to provide a specific monetary amount or percentage of the value of the trust’s assets to a charity after your death or upon the dissolution of the trust. The specific charity or charities can also be identified.
What happens if the terms of a trust are disputed?
Trusts are governed by state law, and the rules and procedures regarding the types of disputes that may be brought and the individuals who have standing to bring a dispute vary among jurisdictions. Generally, however, a person must prove that he or she has standing to bring a challenge against the trust. The concept of standing is a legal term of art, which means that the individual experienced direct harm or would experience imminent harm if the trust terms were enforced as written. For example, if Bill creates a trust leaving all of his assets “to all my children, Sue and Betty,” and later has a third child, the third child has standing to sue the trust on the basis that he or she was not specifically named in the trust provision. Since the trust clearly indicates that Bill wants to leave his assets to “all” of his children, the omission of the third child would seem to contravene Bill’s intent.A trust can also be challenged on a technical basis. Each state has specific rules that must be adhered to when drafting a trust. For example, most states require the settlor of the trust (the person who creates it) to be at least 18 years of age at the time the trust is created. Additionally, a trust may be challenged on the basis that fraud was involved in its creation or in the execution of its provisions. For example, if the settlor of the trust was under duress at the time that he or she executed the trust, which involves physical force or a threat of physical force, the terms of the trust can be challenged. If the trust was set up to result in the performance of an illegal act, like money laundering, the trust can be challenged on the basis that there is fraud in the execution of its provisions. There are additional bases for challenging a trust, and it is important to check with your local state provisions before pursuing a potential claim.
What is a guardianship?
A guardianship is a legally recognized status that is typically used when an individual can no longer make sound or safe decisions regarding the care of his or her person or property, or has become exposed or susceptible to undue influence and fraud. A guardianship essentially involves removing an individual’s legal rights, so great care and attention is paid during the appointment process. To appoint a guardian, an individual must make an application to the court that provides a detailed and thorough explanation of the events or concerns necessitating the appointment of a guardian. Typically, most states require that the individual seeking the appointment of a guardian provide sufficient notice to all individuals affected by the proceeding, in addition to providing the individual in question with independent legal counsel. The law also usually requires a heightened standard of proof, clear and convincing evidence, of the individual’s lack of capacity and provides the individual in question with the right to a jury trial.After the court appoints a guardian, he or she will have many responsibilities when it comes to the individual’s care and well-being. The guardian will consent to and oversee any medical treatment that the individual receives in addition to determining the individual’s location of residence. The guardian can make end-of-life decisions on behalf of the individual and will have the authority to make financial decisions in addition to determining when it is appropriate to release the individual’s private information. Due to the broad scope of authority that a guardian receives, it is extremely important to take great care when pursuing the appointment of a guardian.
Will requirements by State
Alabama
Who can make a will: Anyone who is at least 18 years old and of sound mind – Alabama Code Section 43-8-130
Witness requirement: Two witnesses must sign the will, each of whom must have witnessed the testator signing the will or acknowledging the signature or the will – § 43-8-131
Holographic will accepted: No, unless it was executed in a jurisdiction that recognized holographic wills – § 43-8-135
An Alabama will must be in writing and signed by the testator or in the testator’s name by another person at the testator’s direction and in their presence. A will may be made self-proving through the acknowledgement of the testator and affidavits of the witnesses in the presence of an officer who is authorized to administer oaths. A will or part of a will can be revoked if it is physically destroyed or if it is revoked by a subsequent will, either explicitly or based on an inconsistency between the wills. If the testator’s marriage ends through divorce or annulment, but not a decree of separation, their ex-spouse will not receive any property through the will. This property will pass as though the ex-spouse did not survive the testator. No other change of circumstances results in the revocation of a will or part of a will.
Alaska
Who can make a will: Anyone who is at least 18 years old and of sound mind – Alaska Statutes Section 13.12.501
Witness requirement: Two witnesses must sign the will within a reasonable time after witnessing either the signing of the will or the testator’s acknowledgment of the signature or the will – § 13.12.502
Holographic will accepted: Yes, if the signature and the material portions of the will are in the testator’s handwriting – § 13.12.502
An Alaska will must be signed by the testator or in the testator’s name by another individual at the testator’s direction and in their conscious presence. A will may be made self-proving through the acknowledgment of the testator and affidavits of the witnesses in the presence of an officer authorized to administer oaths. A will may be revoked by physically destroying it or by executing another will that explicitly revokes the previous will or implicitly revokes it by creating an inconsistency. A subsequent inconsistent will is presumed to completely replace an earlier will if it makes a complete disposition of the testator’s estate. It is presumed to supplement an earlier will if the disposition is incomplete. A document may be incorporated by reference into a will if it is sufficiently described to be identified.
Arizona
Who can make a will: Any person who is 18 or older and of sound mind – Arizona Revised Statutes Section 14-2501
Witness requirement: Two witnesses must sign the will within a reasonable time after witnessing the testator signing the will or the testator acknowledging the signature or the will – § 14-2502
Holographic will accepted: Yes, if the signature and the material provisions of the will are in the handwriting of the testator – § 14-2503
An Arizona will must be signed by the testator or in the testator’s name by someone else at the testator’s direction and in their conscious presence. A will may be made self-proving through the acknowledgment of the testator and affidavits of the witnesses in the presence of an officer authorized to administer oaths. A will or part of a will may be revoked if a testator physically destroys the instrument or creates a subsequent will that explicitly revokes the earlier will or is inconsistent with the earlier will. If a subsequent inconsistent will completely distributes the testator’s estate, it is presumed to replace rather than supplement the earlier will. Otherwise, the will is presumed to supplement the earlier will. Either presumption can be overcome by clear and convincing evidence.
Arkansas
Who can make a will: Any person of sound mind who is 18 or older – Arkansas Code Section 28-25-101
Witness requirement: Two witnesses must sign the will at the request and in the presence of the testator after the testator has told the witnesses that the instrument is their will and either signed it, acknowledged their signature, signed by mark, or had someone else sign on their behalf; the signature must be placed at the end of the instrument and must occur in the presence of the witnesses – § 25-28-103
Holographic will accepted: Yes, if the entire body of the will and the signature are in the handwriting of the testator, as proven by at least three credible disinterested witnesses – § 28-25-104
An Arkansas will may be made self-proving if the attesting witnesses make and sign affidavits in the presence of an official who is authorized to administer oaths. An affidavit may be completed on the initiative of a witness, at the request of the testator, or at the request of the executor or another interested person after the death of the testator. The affidavit must be either written on the will or attached by the officer administering the oath to the will or a copy of the will. If these requirements are met, the affidavit will have the same effect as the testimony of the witness in probate court. A will may be revoked if it is physically destroyed or if a subsequent will revokes it explicitly. It also may be implicitly revoked, or revoked in part, if a subsequent will creates an inconsistency with it.
California
Who can make a will: An individual who is 18 or older and of sound mind, although a conservator may make a will for a conservatee if they are authorized by court order – California Probate Code Section 6100
Witness requirement: Two witnesses must sign the will during the testator’s lifetime who witnessed either the signing of the will or the testator’s acknowledgment of the signature or the will and understand that the instrument is the testator’s will – § 6110
Holographic will accepted: Yes, as long as the signature and the material provisions of the will are in the handwriting of the testator; certain other statutory requirements must be met if the will does not contain a statement about the date of its execution – § 6111
To be mentally competent to make a California will, a testator must understand the nature of the testamentary act, understand and recall the nature and situation of their property, and understand and recall their relations to family members and others whose interests are affected by the will. They also must not suffer from a mental health disorder involving delusions or hallucinations that affect their ability to devise property as they normally would. (These rules do not apply to situations in which a conservator creates a will for a conservatee.) A will is revoked if it is physically destroyed by the testator or at their direction, or if it is revoked explicitly by a subsequent will or revoked implicitly (or revoked in part) due to an inconsistency with a subsequent will.
California Wills Forms and Resources
California Will Forms
California Last Will and Testament
Colorado
Who can make a will: Anyone who is 18 or older and of sound mind – Colorado Revised Statutes Section 15-11-501
Witness requirement: Either a) two witnesses must sign the will before or after the testator’s death, but within a reasonable time after witnessing the testator’s signature of the will or acknowledgment of the signature or the will; or b) the testator must acknowledge the will in the presence of a notary public or another officer authorized by law – § 15-11-502
Holographic will accepted: Yes, as long as the material portions of the will and the signature are in the testator’s handwriting – § 15-11-502
A Colorado will may be made self-proving through the acknowledgment of the testator and affidavits of the witnesses in the presence of an officer who is authorized to administer oaths. A will is revoked if it is physically destroyed by the testator or at their direction with the intent and purpose of revoking the will. A will also is revoked if it is explicitly revoked by a subsequent will. A will may be revoked implicitly through an inconsistency with a subsequent will, but it will be revoked in its entirety only if the testator intended the subsequent will to replace the earlier will. This is presumed if the subsequent will makes a complete disposition of the testator’s estate, and there is a contrary presumption if the disposition is incomplete.
Colorado Wills Forms and Resources
Colorado Will Forms
Colorado Last Will and Testament
Connecticut
Who can make a will: Any person who is 18 or older and of sound mind – Connecticut General Statutes Section 45a-250
Witness requirement: Two witnesses must sign the will in the presence of the testator – § 45a-251
Holographic will accepted: No, unless it was executed in a jurisdiction that recognized holographic wills – § 45a-251
A Connecticut will generally cannot be revoked by any means other than the creation of a subsequent will or the physical destruction of the will by the testator or by someone acting at their direction and in their presence. If the testator gets divorced after making their will, however, any provisions in the will that distribute property to the former spouse or appoint the former spouse to certain positions will be automatically revoked. Any property that would have passed to the former spouse will pass as though the former spouse did not survive the testator. If the will does not provide for children of the testator who were born or adopted after the will was executed, those children will receive a statutorily provided share of the testator’s estate.
Connecticut Wills Forms and Resources
Connecticut Will Forms
Connecticut Last Will and Testament
Delaware
Who can make a will: Any person who is 18 or older and who has sound and disposing mind and memory – 12 Delaware Code Section 201
Witness requirement: Two or more credible witnesses must attest to the will and sign it in the presence of the testator – § 202
Holographic will accepted: No
A Delaware will may be revoked if it is canceled by the testator or by another person in the presence and at the direction of the testator. A will also may be explicitly revoked through a subsequent will or through a written instrument signed by the testator (or another person in their presence and at their direction) if the instrument is attested and signed in the testator’s presence by two or more credible witnesses. However, the statute does not preclude an implied revocation of a will through an inconsistency with a subsequent will. No change in circumstances except for a divorce or annulment (but not a decree of separation) revokes a will or part of a will. A divorce or annulment revokes provisions applicable to the former spouse.
Delaware Wills Forms and Resources
Delaware Will Forms
Delaware Last Will and Testament
District of Columbia
Who can make a will: Anyone who is at least 18 years old and has a sound and disposing mind capable of executing a valid deed or contract at the time of executing or acknowledging the will – District of Columbia Code Section 18-102
Witness requirement: Two credible witnesses must attest to the will and sign it in the presence of the testator – § 18-103
Holographic will accepted: No
A District of Columbia will may be revoked if it is physically destroyed with the intention of revoking it by the testator or by another person in the presence of the testator and with their express direction and consent. A will also may be revoked through a later will or another instrument that declares the revocation and follows the same formalities as the original will. Once a will has been revoked, it may be revived only if it is executed again (or re-executed through a codicil) and only to the extent to which the testator’s intention to revive the will is shown. In narrow circumstances, the District of Columbia accepts nuncupative (oral) wills that dispose of the personal property of a person in actual military or naval service or a mariner at sea.
District of Columbia Wills Forms and Resources
District of Columbia Last Will and Testament
Florida
Who can make a will: Any person who is of sound mind and who is at least 18 years old or an emancipated minor – Florida Statutes Section 732.501
Witness requirement: At least two witnesses must attest to the testator’s signature of the will or acknowledgment that they previously signed the will or that another person signed their name on their behalf – § 732.502
Holographic will accepted: No
A Florida will may be explicitly revoked in writing by a subsequent will or other written instrument that is executed according to the formalities for the execution of wills. A will also may be revoked by a subsequent inconsistent will, but only to the extent of the inconsistency if the revocation is not explicit. A will in non-electronic form may be revoked by the testator or another person in their presence and at their direction if it is physically destroyed with the intent and purpose of revocation. An electronic will may be revoked if the testator or another person in their presence and at their direction deletes, cancels, or otherwise obliterates the electronic will with the intent and purpose of revocation. This must be shown by clear and convincing evidence.
Florida Wills Forms and Resources
Florida Will Forms
Florida Last Will and Testament
Georgia
Who can make a will: Any person who is at least 14 years old, unless they have a legal disability related to a lack of capacity or a lack of liberty of action – Georgia Code Section 53-4-10
Witness requirement: Two or more competent witnesses must attest to the will and sign it in the presence of the testator (potentially by mark); a witness cannot direct anyone to sign on their behalf, even in their presence – § 53-4-20
Holographic will accepted: No
A Georgia will is considered self-proved if the testator and the attesting witnesses make affidavits in the presence of a notary public. A certificate with the official seal of the notary public then must be attached to the will. Revocation of a will may be explicit or implicit. Explicit revocation may occur through writing or action, and it takes effect immediately. Implicit revocation occurs when a testator executes a subsequent will that is inconsistent with the previous will (or part of it) but does not explicitly revoke the previous will. Implicit revocation becomes effective only when the subsequent will becomes effective. If the subsequent will does not become effective, the previous will will remain in effect despite the inconsistency.
Georgia Wills Forms and Resources
Georgia Will Forms
Georgia Last Will and Testament
Hawaii
Who can make a will: Any person who is 18 or older and of sound mind – Hawaii Revised Statutes Section 560:2-501
Witness requirement: Two witnesses must sign the will within a reasonable time after witnessing the signing of the will or the testator’s acknowledgment of the signature or the will – § 560:2-202
Holographic will accepted: Yes, if the signature and the material portions of the will are in the handwriting of the testator – § 560:2-202
A Hawaii will can be made self-proving through the acknowledgment of the testator and affidavits of the witnesses in the presence of an officer who is authorized to administer oaths. These steps must be evidenced by a certificate under the official seal of the officer. A will may be revoked by physically destroying it or by executing a subsequent will that explicitly revokes the previous will or implicitly revokes it by creating an inconsistency. A subsequent will implicitly revokes a previous will in its entirety if the testator intended to replace rather than supplement the previous will. This intent is presumed if the subsequent will makes a complete disposition of the testator’s estate, but otherwise a contrary presumption applies.
Hawaii Wills Forms and Resources
Hawaii Will Forms
Hawaii Last Will and Testament
Idaho
Who can make a will: Any person who is of sound mind and is at least 18 years old or an emancipated minor – Idaho Code Section 15-2-501
Witness requirement: At least two witnesses must sign the will, each of whom witnessed either the testator signing the will or the testator acknowledging the signature or the will – § 15-2-502
Holographic will accepted: Yes, if the signature and the material provisions of the will are in the handwriting of the testator – § 15-2-503
An Idaho will is considered self-proving through the acknowledgment of the will by the testator and affidavits of the witnesses in the presence of an officer who is authorized to administer oaths. The execution of the acknowledgment and affidavits must be supported by a certificate under the official seal of the officer. A will may be revoked explicitly by a subsequent will, or it may be revoked implicitly through an inconsistency with the subsequent will. A will also may be revoked if it is physically destroyed with the intent and purpose of revoking it. A will may incorporate a document by reference if it existed at the time when the will was executed if the will shows an intent to incorporate it and describes it sufficiently to identify it.
Idaho Wills Forms and Resources
Idaho Will Forms
Idaho Last Will and Testament
Illinois
Who can make a will: Any person who is at least 18 years old and is of sound mind and memory; a rebuttable presumption of incapacity applies in some cases involving a testator who was adjudicated an adult with a disability before the will was executed – 755 Illinois Compiled Statutes Section 5/4-1
Witness requirement: Two or more credible witnesses must attest to the will in the presence of the testator – 755 Illinois Compiled Statutes § 5/4-3
Holographic will accepted: No
An Illinois will may be revoked if the testator physically destroys it or directs and consents to the physical destruction of the will by another person in their presence. A will also may be revoked if the testator executes a subsequent will that explicitly revokes the previous will, or if the testator executes a separate instrument revoking the will that is signed and attested according to the same formalities that apply to executing a will. Finally, a will may be revoked if a subsequent will is inconsistent with the earlier will, but only to the extent of the inconsistency. A divorce following the execution of the will revokes every legacy, interest, or power of appointment provided to the former spouse of the testator, but no other change in circumstances revokes any part of a will.
Illinois Wills Forms and Resources
Illinois Will Forms
Illinois Last Will and Testament
Indiana
Who can make a will: Any person of sound mind who is at least 18 years old, or a person who is younger if they are a member of the armed forces or the merchant marine of the US or its allies – Indiana Code Section 29-1-5-1
Witness requirement: Two or more attesting witnesses must sign in the presence of the testator and each other after witnessing the testator sign the will, acknowledge a pre-existing signature, or have someone else sign the testator’s name at their direction and in their presence – § 29-1-5-3
Holographic will accepted: No, unless it was executed in a jurisdiction that recognized holographic wills – § 29-1-5-5
An Indiana will may be made self-proving by incorporating or attaching a self-proving clause. This must contain the acknowledgment of the will by the testator and the statements of the witnesses, each of which must be signed. No further signatures are required if this clause is properly executed. Indiana recognizes nuncupative (oral) wills that dispose of personal property up to a dollar limit, but only if the testator made the nuncupative will while in imminent peril of death and died as a result of the imminent peril. Certain other requirements also must be met, involving witnesses and transcription. A nuncupative will does not fully replace a pre-existing written will, which will be changed only to the extent necessary to give effect to the nuncupative will.
Indiana Wills Forms and Resources
Indiana Will Forms
Indiana Last Will and Testament
Iowa
Who can make a will: Any person of “full age” (18 or older) and sound mind – Iowa Code Section 633.264
Witness requirement: Two competent people must witness the will at the testator’s request and sign as witnesses in the presence of the testator and each other – § 633.279
Holographic will accepted: No, unless it was executed in a jurisdiction that recognized holographic wills – § 633.283
An Iowa will can be revoked if it is physically destroyed or canceled by the act or direction of the testator, with the intent to revoke it. If the will is revoked through cancellation, the same witness requirements apply as to the execution of a will. A will also can be revoked through the execution of a subsequent will. Once a will (or part of it) has been revoked, it cannot be revived unless it is executed again, or unless another will is executed that incorporates the previously revoked will or provision by reference. A child who was born or adopted by the testator after a will was executed generally can inherit the share of the testator’s property that they would have received through intestate succession if they are omitted from the will.
Iowa Wills Forms and Resources
Iowa Will Forms
Iowa Last Will and Testament
Kansas
Who can make a will: Any person of sound mind who is 18 or older – Kansas Statutes Section 59-601
Witness requirement: Two or more competent witnesses must attest and sign the will in the presence of the testator after seeing the testator sign the will or hearing the testator acknowledge the will – § 59-606
Holographic will accepted: No, unless it was executed in a jurisdiction that recognized holographic wills – § 59-609
A Kansas will may be made self-proving at any time while the testator and the attesting witnesses are alive if the testator and the witnesses acknowledge the will and sign affidavits in the presence of an officer authorized to administer oaths. The officer witnessing the acknowledgments and affidavits must attach an official certificate to the will. If a testator marries and has a child by birth or adoption after executing a will, the will is revoked. If a testator gets divorced after executing a will, the provisions of the will that benefit their former spouse are revoked. Otherwise, a will may be revoked if the testator physically destroys the will, declares it revoked or altered in a writing executed with the same formalities as a will, or revokes or alters it through a subsequent will.
Kansas Wills Forms and Resources
Kansas Will Forms
Kansas Last Will and Testament
Kentucky
Who can make a will: Any person of sound mind who is 18 or older, except that a minor parent can make a will to appoint a guardian for their child, and a minor can make a will if they have a power specifically given to that effect – Kentucky Revised Statutes Section 394.020; Section 394.030
Witness requirement: At least two credible witnesses must sign the will in the presence of the testator and each other after witnessing the testator signing or acknowledging the will – § 394.040
Holographic will accepted: Yes, if the will is completely written by the testator – § 394.040
A Kentucky will may be revoked by a subsequent will or by another document that declares an intent to revoke the will and is executed according to the formalities required for a will. A will also may be revoked if it is physically destroyed by the testator or by another person in their presence and at their direction with the intent to revoke it. A will is not revoked if the testator gets married, but any provisions in a will that benefit a spouse will be revoked if the testator gets divorced. Property allocated to the former spouse will be distributed as though the former spouse did not survive the testator. Once it has been revoked, a will may be revived only if it is re-executed or if a codicil executed in the same manner as a will shows an intent to revive it.
Kentucky Wills Forms and Resources
Kentucky Will Forms
Kentucky Last Will and Testament
Louisiana
Who can make a will: Not specified by statute
Witness requirement: Two competent witnesses and a notary must sign a declaration in the presence of the testator and each other after witnessing the testator declaring or signifying that the instrument is their testament and signing their name at the end of the testament and on each other separate page – Louisiana Civil Code Article 1577
Holographic will accepted: Yes, if it is entirely written, dated, and signed in the handwriting of the testator – Art. 1575
A Louisiana will (known as a testament) can be revoked at any time, and the testator cannot give up the right to revocation. The testator can revoke the testament by physically destroying it or directing it to be destroyed, or by declaring the testament revoked through a subsequent testament or an authentic act, which is an instrument that follows similar formalities to testaments. The testator also can revoke the testament through a document that is entirely written and signed in their own handwriting. A testamentary disposition may be a particular, general, or universal legacy. A particular legacy is a legacy of a specific thing, a general legacy disposes of a fraction of the estate, and a universal legacy disposes of the entire estate.
Louisiana Wills Forms and Resources
Louisiana Will Forms
Louisiana Last Will and Testament
Maine
Who can make a will: Any person who is 18 or older, or a legally emancipated minor – 18-C Maine Revised Statutes Section 2-501
Witness requirement: At least two witnesses must sign the will, each within a reasonable time after they witnessed either the signing of the will or the testator’s acknowledgment of their signature or the will – § 2-502
Holographic will accepted: Yes, if the signature and the material portions of the document are in the testator’s handwriting – § 2-502
A Maine will may be revoked if a testator physically destroys the will with the intent and purpose of revoking it, or if the testator directs someone else to destroy the will in their conscious presence. A will also may be revoked if a testator executes a subsequent will that explicitly revokes the earlier will or implicitly revokes it by creating an inconsistency. Implicit revocation through an inconsistency will apply to the entire previous will only if the testator intended the subsequent will to replace rather than supplement the earlier will. An intent to replace is presumed if the subsequent will completely disposes of the testator’s estate, and an intent to supplement is presumed if the subsequent will does not completely dispose of the estate.
Maine Wills Forms and Resources
Maine Will Forms
Maine Last Will and Testament
Maryland
Who can make a will: Any person who is 18 or older and legally competent – Maryland Estates and Trusts Code Section 4-101
Witness requirement: Two or more credible witnesses must attest and sign the will in the presence of the testator; this requires being in the same physical location as the testator – § 4-102
Holographic will accepted: Yes, if it is entirely in the handwriting of a testator serving in the armed forces and signed outside a state or territory of the US (or the District of Columbia), but this will is void one year after the testator is discharged from the armed forces unless the testator dies before that time or does not have testamentary capacity at that time – § 4-103
A Maryland will may be revoked through a subsequent will, either explicitly or implicitly, or through express republication in a subsequent will of a third will that had been revoked but still exists. A will also may be revoked if the testator physically destroys it or directs and consents to the destruction of the will by another person in their presence. If the testator gets married and has a child by birth, adoption, or legitimation, and the child or their descendant survives the testator, any will executed before the marriage will be revoked. Any provision in a will related to the spouse of the testator will be revoked if the marriage ends through divorce or annulment. A will may incorporate by reference a document that exists at the time that the will is executed.
Maryland Wills Forms and Resources
Maryland Will Forms
Maryland Last Will and Testament
Massachusetts
Who can make a will: Anyone who is 18 or older and of sound mind – Massachusetts General Laws Chapter 190B, Section 2-501
Witness requirement: At least two witnesses must sign the will after witnessing either the signing of the will or the testator’s acknowledgment of their signature or the will – § 2-502
Holographic will accepted: No, unless it was executed in a jurisdiction that recognized holographic wills – § 2-506
A Massachusetts will may be revoked if the testator physically destroys the will with the intent and purpose of revoking it, or if someone else physically destroys the will in the testator’s conscious presence and by their direction. A will also may be revoked if a subsequent will explicitly revokes the earlier will or creates an inconsistency with the earlier will. However, a will is completely revoked by an inconsistency with a subsequent will only if the testator intended the subsequent will to replace the earlier will. This intent is presumed if the subsequent will completely disposes of the testator’s estate, and an intent to supplement rather than replace the earlier will is presumed if the subsequent will does not completely dispose of the estate.
Massachusetts Wills Forms and Resources
Massachusetts Will Forms
Massachusetts Last Will and Testament
Michigan
Who can make a will: Anyone who is 18 or older and has sufficient mental capacity, which means that they understand that they are disposing of their property after death, they know the nature and extent of their property, they know the natural objects of their bounty, and they understand the general nature and effect of their act in signing a will – Michigan Compiled Laws Section 700.2501
Witness requirement: At least two witnesses must sign the will, each within a reasonable time after witnessing either the signing of the will or the testator’s acknowledgment of their signature or the will – § 700.2502
Holographic will accepted: Yes, if it is dated, and if the signature and the material portions of the document are in the testator’s handwriting – § 700.2502
A Michigan will may be made self-proving by the acknowledgement of the will by the testator and sworn statements by two witnesses in the presence of an officer authorized to administer oaths. A will may be revoked if the testator performs a revocatory act on the will or directs someone else to perform a revocatory act in their conscious presence, with the intent and purpose of revoking the will. A revocatory act essentially means destroying the will, such as by burning or tearing it. A will also may be revoked explicitly by a subsequent will, or implicitly through an inconsistency with a subsequent will. A will may incorporate a document that exists when it is executed if it describes the document sufficiently to identify it.
Michigan Wills Forms and Resources
Michigan Will Forms
Michigan Last Will and Testament
Minnesota
Who can make a will: Anyone who is 18 or older and of sound mind – Minnesota Statutes Section 524.2-501
Witness requirement: At least two witnesses must sign the will, each within a reasonable time after witnessing either the signing of the will or the testator’s acknowledgement of their signature or the will – § 524.2-502
Holographic will accepted: No, unless it was executed in a jurisdiction that recognized holographic wills – § 524.2-506
A Minnesota will may be revoked if the testator (or someone else at their direction and in their conscious presence) performs a revocatory act on the will, such as burning, tearing, or destroying it with the intent and purpose of revoking it. A testator also may revoke a will by executing a subsequent will that explicitly revokes the previous will, or revokes the will or part of it through an inconsistency. If the subsequent will completely disposes of the testator’s estate, there is a presumption that it replaces the earlier will. Otherwise, there is a presumption that the subsequent will merely supplements the earlier will and revokes it only to the extent of the inconsistency. Either presumption can be rebutted by clear and convincing evidence.
Minnesota Wills Forms and Resources
Minnesota Will Forms
Minnesota Last Will and Testament
Mississippi
Who can make a will: Anyone who is 18 or older with “sound and disposing mind” – Mississippi Code Section 91-5-1
Witness requirement: Two or more credible witnesses must attest to the will in the presence of the testator – Section 91-5-1
Holographic will accepted: Yes, if the will is completely written by the testator and signed by them – § 91-5-1
A Mississippi will may be revoked if the testator destroys it or causes it to be destroyed in their presence. Also, a testator may revoke a will through a subsequent will, codicil, or declaration in writing. A will is generally void if a testator did not have children when the will was executed but had a child afterward. If a testator had a child before the will was executed and had another child afterward, the child born afterward generally will receive the portion of the estate that they would have received through intestate succession. If the testator’s spouse does not receive a satisfactory provision in the will, they may renounce the provision and claim the share of the estate that they would have received through intestate succession (subject to some limits).
Mississippi Wills Forms and Resources
Mississippi Will Forms
Mississippi Last Will and Testament
Missouri
Who can make a will: Any person of sound mind who is 18 or older (or an emancipated minor) – Missouri Revised Statutes Section 474.310
Witness requirement: Two or more competent witnesses must attest to the will by signing the will in the presence of the testator – § 474.320
Holographic will accepted: No, unless it was executed in a jurisdiction that recognized holographic wills – § 474.360
A Missouri will may be made self-proving if the testator and the witnesses acknowledge the will in the presence of an officer who is authorized to administer oaths in the state. The officer will attach a certificate to the will under official seal to designate it as self-proving. Missouri allows nuncupative (oral) wills only if the testator was in imminent peril of death when making the will and died as a result of the imminent peril. Nuncupative wills may not dispose of anything other than personal property up to a $500 limit. A will may be revoked if the testator (or a person in their presence and at their direction) physically destroys the will, or if the testator revokes the will through a subsequent will. The divorce of the testator automatically revokes provisions in favor of their former spouse.
Missouri Wills Forms and Resources
Missouri Will Forms
Missouri Last Will and Testament
Montana
Who can make a will: A person who is 18 or older and of sound mind – Montana Code Annotated Section 72-2-521
Witness requirement: At least two witnesses must sign the will within a reasonable time after witnessing the signature of the will or the testator’s acknowledgment of the signature or the will – § 72-2-522
Holographic will accepted: Yes, if the signature and material portions of the will are in the handwriting of the testator – § 72-2-522
A Montana will may be revoked if the testator performs a revocatory act, or directs someone else to perform a revocatory act in their conscious presence. A revocatory act is generally an act that physically destroys the will. A will also may be revoked if the testator executes a subsequent will that explicitly revokes the previous will or creates an inconsistency that implicitly revokes the previous will. If the subsequent will completely disposes of the testator’s estate, this will is presumed to replace the previous will. If the subsequent will does not completely dispose of the testator’s estate, this will is presumed only to supplement the previous will, which will remain in effect except for provisions that are inconsistent with the subsequent will.
Montana Wills Forms and Resources
Montana Will Forms
Montana Last Will and Testament
Nebraska
Who can make a will: Anyone who is 18 or older, or not a minor, and of sound mind – Nebraska Revised Statutes Section 30-2326
Witness requirement: At least two individuals must sign the will after witnessing either the signature of the will or the testator’s acknowledgment of the signature or the will – § 30-2327
Holographic will accepted: Yes, if the signature, the material provisions, and generally an indication of the date of signing the will are in the handwriting of the testator – § 30-2328
A Nebraska will may be revoked if the testator executes a subsequent will that expressly revokes the previous will or revokes it through an inconsistency, as shown by the terms of the subsequent will or competent evidence of its terms. A testator also can revoke a will by physically destroying the will, or by directing someone else to destroy it in their presence. If a subsequent will that revoked a prior will is revoked, the prior will is generally not revived unless it can be shown that the testator intended it to be revived. A will may incorporate another document that was in existence when it was executed if the will shows the testator’s intent to incorporate the document and describes it with enough clarity to identify it.
Nebraska Wills Forms and Resources
Nebraska Will Forms
Nebraska Last Will and Testament
Nevada
Who can make a will: Any person of sound mind who is over 18 years old – Nevada Revised Statutes Section 133.020
Witness requirement: At least two competent witnesses must attest to the will by signing the will in the presence of the testator – § 133.040
Holographic will accepted: Yes, if the signature, date, and material provisions are in the handwriting of the testator – § 133.090
A Nevada will may be revoked through another written will or codicil that follows the same formalities as the original will. It also may be revoked if the testator destroys the will with the intent of revoking it, or directs another person to destroy it in their presence. Specific requirements apply to revoking electronic wills. Nevada does not recognize nuncupative (oral) wills. If the testator gets married after executing the will, and the will does not provide for the spouse, the spouse generally will be entitled to the same share of the testator’s estate that they would have received through intestate succession. However, any remaining provisions of the will remain in effect to the extent that they do not interfere with the spouse’s inheritance rights.
Nevada Wills Forms and Resources
Nevada Will Forms
Nevada Last Will and Testament
New Hampshire
Who can make a will: Any person who is 18 or older, or a married person under 18, who is of sane mind – New Hampshire Revised Statutes Section 551:1
Witness requirement: Two or more credible witnesses must sign the will in the presence of the testator and at their request to attest to the testator’s signature – § 551:2
Holographic will accepted: No, unless it was executed in a jurisdiction that recognized holographic wills – § 551:5
A New Hampshire will can be made self-proving if the testator and the witnesses make a sworn acknowledgment before an officer who is authorized to administer oaths, such as a notary public or a justice of the peace. A will generally may be revoked only if the testator destroys the will or executes a subsequent will or codicil, or a document that follows the same formalities. However, the divorce or annulment of the testator automatically revokes provisions in a will that distribute property or provide certain authority to their former spouse. New Hampshire may recognize nuncupative (oral) wills if they are used by a soldier in actual military service or a mariner or seaman at sea to dispose of their moveable property and personal estate.
New Hampshire Wills Forms and Resources
New Hampshire Will Forms
New Hampshire Last Will and Testament
New Jersey
Who can make a will: Anyone who is 18 or older and of sound mind – New Jersey Revised Statutes Section 3B:3-1
Witness requirement: At least two individuals must sign the will within a reasonable time after witnessing either the signature of the will or the testator’s acknowledgment of their signature or the will – § 3B:3-2
Holographic will accepted: Yes, if the signature and material portions of the document are in the handwriting of the testator – § 3B:3-2
A New Jersey will may be made self-proving at the time of its execution or at any time thereafter through an acknowledgment by the testator and affidavits of the witnesses in the presence of an officer who is authorized for this purpose. A will may incorporate a separate written document that existed when the will was executed if the will shows this intent and describes the separate document with enough clarity to identify it. A will may be revoked by physically destroying it or by executing a subsequent will that expressly revokes the previous will or creates an inconsistency with it. A subsequent will is presumed to replace a previous will if it completely disposes of the testator’s estate, and it is presumed to supplement a previous will if it does not.
New Jersey Wills Forms and Resources
New Jersey Will Forms
New Jersey Last Will and Testament
New Mexico
Who can make a will: Anyone who is 18 or older and of sound mind, or an emancipated minor who is of sound mind – New Mexico Statutes Section 45-2-501
Witness requirement: At least two individuals must sign the will in the presence of the testator and of each other after each individual witnessed the signing of the will – § 45-2-502
Holographic will accepted: No, unless it was executed in a jurisdiction that recognized holographic wills – § 45-2-506
A New Mexico will may be revoked if the testator destroys the will or performs another revocatory act with the intent of revoking the will, or if the testator directs someone else to perform a revocatory act in their conscious presence. A will also may be revoked through the express terms of a subsequent will or an inconsistency with a subsequent will. However, a subsequent will wholly revokes a previous will by inconsistency only if the testator intended the subsequent will to replace the previous will. This is presumed if the subsequent will completely disposes of the testator’s estate. If the subsequent will does not completely dispose of the testator’s estate, the previous will is revoked only to the extent of the inconsistency.
New Mexico Wills Forms and Resources
New Mexico Will Forms
New Mexico Last Will and Testament
New York
Who can make a will: Any person who is 18 or older, and of sound mind and memory – New York Estates, Powers, and Trusts Laws Section 3-1.1
Witness requirement: Within a 30-day period, at least two attesting witnesses must attest to the testator’s signature, which must have been affixed or acknowledged in their presence, and sign their names and provide their addresses at the end of the will – § 3-2.1
Holographic will accepted: Only in very narrow circumstances involving military service members and mariners at sea; valid only for a limited time – § 3-2.2
A New York will may be revoked or altered if the testator executes another will or another document that shows the intent of the testator to revoke or alter the will. The document must meet the same requirements as those for executing a will. A testator also may revoke a will by destroying it or directing someone else to destroy it in their presence. However, a will destroyed by someone else will be considered validly revoked only if two witnesses can verify that the will was revoked in the presence and at the direction of the testator. (The person who destroyed the will cannot be a witness.) Codicils to a will are automatically revoked when a will is revoked. New York recognizes nuncupative (oral) wills in the same circumstances in which it recognizes holographic wills.
New York Wills Forms and Resources
New York Will Forms
New York Last Will and Testament
North Carolina
Who can make a will: Any person of sound mind who is 18 or older – North Carolina General Statutes Section 31-1
Witness requirement: At least two competent witnesses must attest to the will by signing it in the presence of the testator after the testator signs it in their presence or acknowledges the testator’s signature; the witnesses do not need to sign the will at the same time or witness the testator’s signature or acknowledgment at the same time – § 31-3.3
Holographic will accepted: Yes, if the will is written entirely in the handwriting of the testator, signed by the testator, and found after the testator’s death among their valuable papers or in a similarly safe place – § 31-3.4
A North Carolina will may be made self-proving through the acknowledgment of the testator and affidavits of the witnesses in the presence of an official who is authorized to administer oaths. A written will may be revoked if it is physically destroyed or if the testator revokes it through a subsequent written will or codicil, or another document that follows the formalities for written wills. A will generally may not be revived after having been revoked unless the testator re-executes the will or executes another will that incorporates the revoked will by reference. The divorce of the testator revokes provisions in the will that benefited the former spouse. North Carolina may recognize a nuncupative (oral) will if the testator was facing their last illness or imminent peril of death and did not survive the illness or peril.
North Carolina Wills Forms and Resources
North Carolina Will Forms
North Carolina Last Will and Testament
North Dakota
Who can make a will: Any adult who is of sound mind – North Dakota Century Code Section 30.1-08-01
Witness requirement: At least two individuals must sign the will within a reasonable time after witnessing the testator signing the will or the testator acknowledging the signature or the will – § 30.1-08-02
Holographic will accepted: Yes, if the signature and material portions of the document are in the handwriting of the testator – § 30.1-08-02
A North Dakota will may be made self-proving through the acknowledgment of the will by the testator and affidavits of the witnesses in the presence of an officer who is authorized to administer oaths. The officer will attach a certificate to the will under official seal in a form provided by state law. A will may be revoked if the testator performs a revocatory act, such as destroying the will, or executes a subsequent will that expressly revokes the previous will or creates an inconsistency with it. If a subsequent will completely disposes of the testator’s estate, it is presumed to replace an earlier will. Otherwise, it is presumed to supplement an earlier will. However, either presumption may be overcome through clear and convincing evidence.
North Dakota Wills Forms and Resources
North Dakota Will Forms
North Dakota Last Will and Testament
Ohio
Who can make a will: Any person who is 18 or older, of sound mind and memory, and not under restraint – Ohio Revised Code Section 2107.02
Witness requirement: Two or more competent witnesses must sign the will in the conscious presence of the testator after seeing the testator sign the will or hearing the testator acknowledge signing the will – § 2107.03
Holographic will accepted: No; Ohio provides that handwritten and typewritten wills must follow the same formalities – § 2107.03
An Ohio will may be revoked if the testator destroys the will with the intent to revoke it, or if the testator directs another person to destroy it. A will also may be revoked through another will or codicil, or another type of written document that meets the same requirements as those for executing a will. Revocation is valid only if the testator has the same mental capacity as is required for executing a will. If a testator gets a divorce, any provision in the will that distributes property to their former spouse or provides certain authority to their former spouse is automatically revoked. Ohio may recognize a nuncupative (oral) will with respect to personal property if it was made during the last sickness of the testator and meets certain requirements.
Ohio Wills Forms and Resources
Ohio Will Forms
Ohio Last Will and Testament
Oklahoma
Who can make a will: Any person over 18 who is of sound mind, even if a guardian or conservator has been appointed for them (although additional formalities must be followed in these cases) – Oklahoma Statutes Section 84-41
Witness requirement: Two attesting witnesses must sign their names as witnesses at the end of the will at the request of the testator and in their presence – § 84-55
Holographic will accepted: Yes, if it is entirely written, dated, and signed in the handwriting of the testator – § 84-54
An Oklahoma will may be made self-proving at the time of execution or at any time thereafter through the acknowledgment of the testator and the affidavits of the attesting witnesses in the presence of an officer who is authorized to administer oaths. A will may be revoked through a subsequent will or another document executed by the testator according to the same formalities used to execute a will. A subsequent will does not wholly revoke a previous will unless it expressly states the revocation, or unless it contains provisions that are wholly inconsistent with the previous will. Otherwise, the previous will remains in effect to the extent that it is consistent with the subsequent will. A will also may be revoked if the testator destroys it with the intent to revoke it, or directs someone else to destroy it in their presence.
Oklahoma Wills Forms and Resources
Oklahoma Will Forms
Oklahoma Last Will and Testament
Oregon
Who can make a will: Any person who is 18 or older (or who has been lawfully married or emancipated) and is of sound mind – Oregon Revised Statutes Section 112.225
Witness requirement: At least two witnesses must attest to the will by signing the will within a reasonable time before the testator’s death after witnessing the testator signing the will, acknowledging the signature, or directing someone else to sign the testator’s name – § 112.235
Holographic will accepted: No, unless it was signed by or at the direction of the testator and executed in a jurisdiction that recognized holographic wills – § 112.255
An Oregon will may incorporate another written document into its terms if the document exists when the will is executed, the language of the will shows an intent to incorporate it, and the document is described with enough clarity to identify it. A will may be revoked or altered by another will, or it may be revoked by certain physical acts of the testator, such as burning or tearing the will. The testator may direct someone else to destroy the will, but this must occur in their presence and must be proved by two witnesses. Physical acts that affect certain provisions of a will but not the entire will do not revoke those provisions. However, these acts may revoke the entire will if clear and convincing evidence shows that the testator had this intent.
Oregon Wills Forms and Resources
Oregon Will Forms
Oregon Last Will and Testament
Pennsylvania
Who can make a will: Any person who is 18 or older and of sound mind – 20 Pennsylvania Consolidated Statutes Section 2501
Witness requirement: None, unless the testator can sign only with a mark or cannot sign the will personally, in which case two individuals must witness the testator signing with a mark or acknowledging a signature made by someone else and then sign the will in the presence of the testator – § 2502
Holographic will accepted: Since the witness requirement generally does not apply in Pennsylvania, there is no meaningful distinction between holographic and typewritten wills – § 2502
A Pennsylvania will may be revoked or altered through the creation of a subsequent will or codicil, or another type of document that follows the same formalities as a will. A testator also may revoke a will by destroying it or directing another person to destroy it in their presence. Two competent witnesses must swear to the revocation of the will if it is destroyed by someone other than the testator. Once a will has been revoked by a subsequent will, the revocation of the subsequent will does not automatically revive the first will. To revive a will, the testator must either re-execute the will or revoke the subsequent will in a written document that also declares an intention to revive the earlier will. A testator cannot revive a will through oral republication.
Pennsylvania Wills Forms and Resources
Pennsylvania Will Forms
Pennsylvania Last Will and Testament
Rhode Island
Who can make a will: Any person who is of sane mind and 18 or older – Rhode Island General Laws Section 33-5-2
Witness requirement: Two or more individuals present at the same time must witness the testator signing the will or acknowledging their signature of the will, and these witnesses must attest to the will and sign it in the presence of the testator – § 33-5-5
Holographic will accepted: No, unless it was executed in a jurisdiction that recognized holographic wills – § 33-5-7
A Rhode Island will may be revoked if the testator physically destroys the will, or directs someone else to destroy it in their presence, with the intent of revoking the will. A will also may be revoked through a subsequent will or codicil, or through another document that states an intention to revoke the will and meets the same requirements as those for executing a will. A will generally will be revoked automatically if the testator gets married after making the will. If a testator receives a final judgment of divorce, this will automatically revoke any provisions in an existing will that benefit their former spouse. A will that was executed in another state and meets the requirements of that state will be considered valid if it is in writing and signed by the testator.
Rhode Island Wills Forms and Resources
Rhode Island Will Forms
Rhode Island Last Will and Testament
South Carolina
Who can make a will: Any individual who is of sound mind and not a minor (under 18 and not married or emancipated) – South Carolina Code of Laws Section 62-2-501
Witness requirement: At least two witnesses must sign the will after witnessing either the testator signing the will or the testator acknowledging the signature or the will – § 62-2-502
Holographic will accepted: No, unless it was executed in a jurisdiction that recognized holographic wills – § 62-2-505
A South Carolina will may be made self-proving at the time of its execution or at any time thereafter through the acknowledgment of the testator and the affidavit of at least one witness in the presence of an officer who is authorized to administer oaths. A will may incorporate by reference another document that exists when the will is executed if the will expresses this intent and sufficiently describes the other document to identify it. A testator may revoke a will by physically destroying it or by executing another will that expressly revokes the previous will or creates an inconsistency with it. A will is presumed to replace an earlier will if it completely disposes of the testator’s estate. Otherwise, it is presumed to supplement the earlier will.
South Carolina Wills Forms and Resources
South Carolina Will Forms
South Carolina Last Will and Testament
South Dakota
Who can make a will: An individual who is 18 or older and of sound mind – South Dakota Codified Laws Section 29A-2-501
Witness requirement: Two or more individuals must sign the will in the conscious presence of the testator after witnessing (in the conscious presence of the testator) either the signing of the will or the testator’s acknowledgment of the signature – § 29A-2-502
Holographic will accepted: Yes, if the signature and material portions of the document are in the handwriting of the testator – § 29A-2-502
A South Dakota will may incorporate by reference another document that exists when the will is executed if the will shows an intent to incorporate this document and describes the document clearly enough to identify it. A will may be revoked if the testator performs a physical revocatory act that destroys or otherwise cancels the will, or directs someone else to perform a revocatory act in their conscious presence. A testator also can revoke a will through the express terms of a subsequent will or through an inconsistency with a subsequent will. However, a subsequent will wholly revokes a previous will through an inconsistency only if the testator intended the subsequent will to replace the previous will. This is presumed if the subsequent will completely disposes of the testator’s estate.
South Dakota Wills Forms and Resources
South Dakota Will Forms
South Dakota Last Will and Testament
Tennessee
Who can make a will: Any person of sound mind who is 18 or older – Tennessee Code Section 32-1-102
Witness requirement: At least two attesting witnesses must sign the will in the presence of the testator and each other after witnessing the testator sign the will, acknowledge an existing signature, or direct someone else to sign the testator’s name in their presence – § 32-1-104
Holographic will accepted: Yes, if the signature and all the material provisions of the will are in the handwriting of the testator, and two witnesses can prove the testator’s handwriting – § 32-1-105
A testator may revoke a Tennessee will by creating another attested or holographic will that expressly revokes the previous will or contains an inconsistency with it. A testator also may revoke a will by physically destroying it, or by directing someone else to destroy it in their presence. A document of revocation that meets the requirements of an attested or holographic will also may revoke a will. A subsequent marriage and the birth of a child automatically revoke a prior will, but a will that was revoked in this way is not automatically revived through a divorce or annulment. Tennessee may recognize a nuncupative (oral) will if the testator was in imminent peril of death and died as a result of the impending peril, subject to limitations and certain additional requirements.
Tennessee Wills Forms and Resources
Tennessee Will Forms
Tennessee Last Will and Testament
Texas
Who can make a will: A person of sound mind who is 18 or older, who is or has been married, or who is a member of the US armed forces (or an auxiliary) or the US Maritime Service – 2 Texas Estates Code Section 251.001
Witness requirement: Two or more credible witnesses who are at least 14 years old must attest to the will and sign it in their own handwriting in the presence of the testator – § 251.051
Holographic will accepted: Yes, if it is written completely in the handwriting of the testator – § 251.052
A Texas will may be made self-proving at the time of execution if it is executed in the presence of an officer authorized to administer oaths and contains certain signed declarations. Alternatively, a will may be made self-proving at any time thereafter if the testator and witnesses sign and swear to a self-proving affidavit, which can be attached to the will. A testator may revoke a will by physically destroying or canceling it, or by causing the will to be destroyed or canceled in their presence. A will also may be revoked through a subsequent will or codicil, or a written declaration that follows the same formalities as a will. A court may not prevent a testator from revoking or altering a will, adding a codicil to an existing will, or executing a new will.
Texas Wills Forms and Resources
Texas Will Forms
Texas Last Will and Testament
Utah
Who can make a will: Any individual who is 18 or older and of sound mind – Utah Code Title 75, Chapter 2, Section 501
Witness requirement: At least two witnesses must sign the will, each within a reasonable time after witnessing the testator signing the will or acknowledging their signature or the will – § 502
Holographic will accepted: Yes, if the signature and the material portions of the will are in the handwriting of the testator – § 502
A Utah will may be revoked if the testator performs a revocatory act with the intent of revoking the will, or directs someone else to perform a revocatory act in their conscious presence. A revocatory act may involve burning, tearing up, or otherwise destroying the will. A testator also may revoke a will by executing a subsequent will that expressly revokes the earlier will or is inconsistent with it. If the subsequent will completely disposes of the testator’s estate, it is presumed that the testator intended the subsequent will to replace the previous will. In other cases, it is presumed that the testator intended the subsequent will to supplement the previous will, which will remain in effect to the extent that it does not conflict with the subsequent will.
Utah Wills Forms and Resources
Utah Will Forms
Utah Last Will and Testament
Vermont
Who can make a will: Any person who is at least 18, or emancipated by court order, and of sound mind – Vermont Statutes Title 14, Chapter 1, Section 1
Witness requirement: Two or more witnesses must attest to the will and sign the will in the presence of the testator and each other after witnessing the testator signing the will or someone else signing the will in the testator’s name in their presence and by their direction – § 5
Holographic will accepted: No, unless it was executed in a jurisdiction that recognized holographic wills – Title 14, Chapter 3, Section 112
A Vermont will may be revoked if the testator performs a revocatory act on the will with the intent of revoking the will, or directs someone else to perform a revocatory act on the will in their conscious presence. A revocatory act usually involves physically destroying the will or part of it, such as by burning or tearing it. A testator also may revoke a will expressly in a subsequent will, or they may revoke a will through a subsequent will that creates an inconsistency with the previous will. A subsequent will is presumed to replace an earlier will if it completely disposes of the testator’s estate, while a subsequent will is presumed to supplement an earlier will if it does not completely dispose of the estate. Either presumption may be overcome by clear and convincing evidence.
Vermont Wills Forms and Resources
Vermont Will Forms
Vermont Last Will and Testament
Virginia
Who can make a will: Anyone except for a person who is of unsound mind or an unemancipated minor – Code of Virginia Section 64.2-401
Witness requirement: At least two competent witnesses must sign the will in the presence of the testator after the testator signs or acknowledges the will when they are present at the same time – § 64.2-403
Holographic will accepted: Yes, if it is entirely in the handwriting of the testator and signed by the testator, as proven by at least two disinterested witnesses – § 64.2-403
A Virginia will may be revoked if the testator (or someone at their direction and in their presence) destroys the will, or if the testator executes a subsequent will that expressly revokes the previous will. The testator also may revoke a will in another written document that meets the same formalities as a will. If a subsequent will expressly revokes only part of a previous will or contains provisions inconsistent with the previous will, the previous will is revoked only to the extent of the express revocation or the inconsistency. A will may not be revived once it has been revoked unless the testator re-executes the will according to legal formalities, while showing an intent to revive the will. The divorce of the testator automatically revokes provisions in the will that distribute property to their former spouse.
Virginia Wills Forms and Resources
Virginia Will Forms
Virginia Last Will and Testament
Washington
Who can make a will: Any person of sound mind who is at least 18 – Revised Code of Washington Section 11.12.010
Witness requirement: Two or more competent witnesses must attest to the will by signing the will (or signing an affidavit) in the presence of the testator and at their direction or request – § 11.12.020
Holographic will accepted: No, unless it was executed in a jurisdiction that recognized holographic wills – § 11.12.020
A Washington will may be revoked if the testator creates a subsequent will that expressly revokes the previous will or contains an inconsistency with it. A testator also may revoke a will by destroying it with the intent to revoke it, or directing someone else to destroy it in their presence. If a will is destroyed by someone other than the testator, it is not considered revoked unless two witnesses can prove that it was destroyed at the testator’s direction. A will may incorporate by reference any document that existed when it was executed if the will shows an intent to incorporate the document and describes it clearly enough to identify it. However, any inconsistency between the will and the document will be resolved in favor of the will.
Washington Wills Forms and Resources
Washington Will Forms
Washington Last Will and Testament
West Virginia
Who can make a will: Any person who is not of unsound mind or under 18 – West Virginia Code Section 41-1-2
Witness requirement: At least two competent witnesses must sign the will in the presence of the testator and each other after being present at the same time when the testator signs or acknowledges the will – § 41-1-3
Holographic will accepted: Yes, if it is entirely in the handwriting of the testator – § 41-1-3
A West Virginia will generally is not revoked by a change in circumstances. However, the divorce of the testator revokes provisions in the will that distribute property or grant certain authority to their former spouse, unless the will provides otherwise. A testator can revoke a will by destroying it with the intent to revoke it or directing someone else to destroy it in their presence. They also can revoke a will through a subsequent will, codicil, or other document that declares their intention to revoke the will and follows the same formalities. Once a will has been revoked, it may not be revived unless the testator re-executes it or executes a codicil that revives it. A will is revived only to the extent to which the testator shows an intent to revive it.
West Virginia Wills Forms and Resources
West Virginia Will Forms
West Virginia Last Will and Testament
Wisconsin
Who can make a will: Any person of sound mind who is 18 or older – Wisconsin Statutes & Annotations Section 853.01
Witness requirement: At least two witnesses must sign the will within a reasonable time of witnessing the testator signing the will or implicitly or explicitly acknowledging the signature or the will in their conscious presence – § 853.03
Holographic will accepted: No, unless it was executed in a jurisdiction that recognized holographic wills – § 853.05
A Wisconsin will may be made self-proving at the time of its execution or at any time thereafter through an affidavit of the testator and the witnesses, which must be made in the presence of an officer who is authorized to administer oaths. A will may be revoked through its destruction or another physical act by the testator or another person at their direction and in their conscious presence. A testator also can revoke a will through a subsequent will that expressly revokes the previous will or that creates an inconsistency with the previous will. However, the subsequent will wholly revokes the previous will only if the testator intended the subsequent will to replace the previous will. This is presumed if the subsequent will completely disposes of the testator’s estate.
Wisconsin Wills Forms and Resources
Wisconsin Will Forms
Wisconsin Last Will and Testament
Wyoming
Who can make a will: Anyone of legal age and sound mind – Wyoming Statutes Section 2-6-101
Witness requirement: Two competent witnesses must attest to the execution of the will, but their subsequent incompetency does not prevent the will from going into probate – § 2-6-112
Holographic will accepted: Yes, if it is entirely in the handwriting of the testator and signed by the testator – § 2-6-113
A Wyoming will may be made self-proving at the time of its execution or at any time thereafter through the acknowledgment of the will by the testator and the affidavits of the witnesses in the presence of an officer who is authorized to administer oaths. Provisions of a will that distribute property or grant certain authority to the testator’s spouse will be revoked if the testator is divorced, but otherwise a change of circumstances does not revoke a will. A testator also may revoke a will by destroying it with the intent to revoke it, directing someone else to destroy it in their presence, or executing a subsequent will that revokes the previous will or part of it expressly or by creating an inconsistency with it.
What is Estate Planning – resources: https://www.justia.com/estate-planning/
Estate planning arranges for the transfer of an individual’s estate at the time of death. An estate consists of all property owned at death before it is distributed by will, trust, or intestacy laws. An estate may contain both real property (real estate, including houses and investment properties) and personal property (all other property, including bank accounts, securities, jewelry and automobiles). Typically, the process of estate planning involves extensive consultation with a number of professional advisors, including lawyers, financial counselors, accountants and life insurance representatives.
Purpose of Estate Planning
Estate planning benefits those with large estates, as well as those with modest assets. Creating an estate plan ensures that all property will be distributed according to the personal wishes of the deceased, and that those who are benefiting from the estate receive the largest distribution possible with a minimum amount of delay. Specifically, estate planning allows an individual to decide exactly who will benefit from their estate, and to what extent. Estate planning also ensures that the estate will not be destroyed by taxes imposed on the transfer of assets at death. In addition to providing financial security, estate planning encourages individuals to make important decisions, such as appointing a guardian for minor children, choosing healthcare preferences, and securing funeral arrangements.
Estate Planning Tools
An estate plan is created to reach the specific goals of the estate owner. A number of tools may be utilized to ensure the best possible distribution of assets. The basic instruments used in estate planning are listed below. However, individual estate plans depend on the size of the estate, the number of beneficiaries, and the purpose of distributions.
The Will. The most common estate planning instrument is the will. A will sets forth who will inherit what property. Additionally, wills often appoint a guardian for minor children or specify what funeral arrangements should be made at the time of death. All wills must pass through probate, which may be a lengthy and expensive process. As a result, the will’s beneficiaries may not receive the entire share specified in the will, and there may be a considerable delay in the distribution of assets. In the absence of a will or other testamentary instrument, the state will distribute an individual’s estate according to the laws of intestacy. Generally, under the intestacy system, assets are divided in a particular order, to provide for a surviving spouse, issue, parents or siblings.
The Trust. A trust is an arrangement by which a trustee distributes payments or property to a beneficiary according to the terms of the trust. A beneficiary may be a family member, a friend, a charity or a pet. A trust may be created during the individual’s life, or it may be created by will. A trust created by will transfers property to the trustee at the time of the individual’s death. By creating a trust, the beneficiaries to the estate bypass the probate process.
Health Care Directives. Health care directives ensure that an individual’s medical wishes will be carried out when they become unable to make their own health care decisions. Health care directives include a health care declaration and a power of attorney for health care. Health care directives, also known as “living wills,” set forth an individual’s personal decisions regarding healthcare at the end of their lives. A power of attorney for health care gives a family member or friend control of all health care decisions leading up to the person’s death.
Financial Power of Attorney. Finally, a financial power of attorney appoints a third party to handle an individual’s finances when they can no longer take care of their own financial affairs. A financial power of attorney may designate a friend, family member, or a trusted professional to fulfill this position.