Plain English Will

Legalese Will

I live in Smalltown, Mystate. I am single. I have two children: Susan B. Sampler and John C. Sampler.

I direct that all my just debts, secured and unsecured, be paid as soon as practicable after my death. 

I give all of my tangible personal property as follows:

a. I intend to leave at my death a list or memo which will describe what items I wish to give to each person listed. If I do leave such a list or memo, I direct my personal representative to follow it.

b. I give the rest of this property to any or all of my descendants, as they agree among themselves. In reaching this agreement, each of my living children will represent and negotiate for all of his or her descendants. If any of my children have died but left descendants, then each family line of descent will be represented by the descendant who has the closest relationship to me. If that descendant is a minor, his or her other parent or guardian will represent that family line in his or her place.

c. It is my hope and wish that my descendants will agree among themselves as to who will receive which items, in good faith and a spirit of cooperation. However, if they have not reached agreement within three months after my death, I direct my Personal Representative to decide who is to receive what, and what will be sold and the proceeds added to the residue of my estate. My Personal Representative is not required to distribute this property evenly, but may sell it or divide it among any or all of my descendants as he or she pleases.

If any gift of tangible personal property results in the assessment of an estate or inheritance tax, I direct my Personal Representative to pay the tax due from the residue of my estate.

If any gift of tangible person property must be shipped to the new owner, I direct my Personal Representative to pay the cost of shipping from the residue of my estate, if the owner is within the continental United States. If not, the owner must pay the cost of shipping in order to receive the property.

I give and bequeath all of my personal and household effects of every kind including but not limited to furniture, appliances, furnishings, pictures, silverware, china, glass, books, jewelry, wearing apparel, boats, automobiles, and other vehicles, and all policies of fire, burglary, property damage, and other insurance on or in connection with the use of this property, to my children surviving me, in approximately equal shares, provided, however, the issue of a deceased child surviving me shall take per stirpes the share their parent would have taken had he or she survived me.  

If my issue do not agree to the division of the said property among themselves, my executor shall make such division among them, the decision of my executor to be in all respects binding upon my issue.  I request that my husband, my executor and my issue abide by any memorandum by me directing the disposition of this property or any part thereof.  This request is precatory and not mandatory.  If any beneficiary hereunder is a minor, my executor may distribute such minor's share to such minor or for such minor's use to any person with whom such minor is residing or who has the care or control of such minor without further responsibility and the receipt of the person to whom it is distributed shall be a complete discharge of my executor.

I give the rest of my estate to my Trustee, who is named below. This trust shall be known as The Sampler Family Trust. The trustee shall hold, manage and distribute the remaining trust property as follows:

My trustee shall divide all of the trust property into several equal shares: one share for each of my children who is still living, and one share for each of my children who has died by that time but left descendants of his or her own who are still living.

The share for each of my living children shall be set aside and held in a separate trust for that child.

The share set aside for any deceased child shall be distributed to that child's descendants, by representation (so that if any of the descendants have themselves died but left children of their own, the children will inherit their deceased parent's share, with the same process being followed at each generation), subject to the "Provision for young descendants" below.

The Trustee shall distribute to the beneficiary of the trust, or use for the benefit of the beneficiary, as much or as little of the income and/or principal of the trust as the trustee determines is necessary or proper to provide for the beneficiary's support, maintenance, health and education, in accordance with his or her usual standard of living. Any income not so used shall be added to the principal.

The Trustee shall distribute the following portions of the trust property to the beneficiary of the trust as soon after the following ages as he or she requests it in writing:

a. One-third (l/3) at or after his or her 21st birthday,

b. One-half (1/2) of the rest at or after his or her 25th birthday, and

c. The rest at or after his or her 30th birthday.

If the beneficiary of the trust should die before his or her trust is completely distributed, the Trustee shall distribute the remaining trust property to that beneficiary's descendants, by representation (so that all children share equally their deceased parent's share, with the same process being followed at each generation), subject to the "Provision for young descendants" below. If the beneficiary did not leave any descendants, the Trustee shall distribute the remaining trust property to my descendants, by representation (as described above), subject to the "Provision for young descendants" below.

If any descendant who is entitled to receive a terminating distribution of trust property is the beneficiary of another trust under this Will, the property shall be added to, administered and distributed as part of that other trust. Otherwise, if any descendant entitled to receive a terminating distribution of trust property has not yet turned 25, the trustee may withhold the distribution of the trust property until the descendant has turned 25. Until that time, the trustee shall use as much or as little of the income and/or principal of the withheld trust property as the trustee determines is necessary or proper to provide for that descendant's support, maintenance, health and education. If the descendant should die before he or she has turned 25, the trust property withheld from that descendant shall be paid over to that descendant's estate.

I give, devise and bequeath all the rest, residue and remainder of my property of every kind and description (including lapsed legacies and devises) wherever situate and whether acquired before or after the execution of this Will, absolutely in fee simple, to my Trustee hereinafter named.  This trust shall be known as "Trust B" and shall be held, administered and distributed as follows:

(1) Upon or after my death, my Trustee shall divide this Trust as then constituted into equal separate shares so as to provide One (l) share for each then living child of mine and One (l) share for each deceased child of mine who shall leave issue then living.

(2) After division into shares pursuant to Paragraph (1), all the net income from each share so provided for a living child of mine shall be paid in convenient installments to or applied for the benefit of such child until complete distribution of such share as herein provided.  In addition to income, my Trustee may pay to or apply for the benefit of such child such sums from the principal of his or her share as in its sole discretion shall be necessary or desirable from time to time for his or her medical care, education, support and maintenance in reasonable comfort, taking into consideration to the extent my Trustee deems advisable, any other income or resources of such child known to my Trustee.

(3) After division into shares pursuant to Paragraph (1), when a child of mine attains the age of Twenty-one (21) years, my Trustee shall distribute to such child one-third (l/3) of the principal of his or her share as then constituted; and when a child of mine attains the age of Twenty-five (25) years, my Trustee shall distribute to such child one-half (l/2) of the principal of his or her share as then constituted; and when a child of mine attains the age of Thirty (30) years, my Trustee shall distribute to such child the undistributed balance of his or her share.  If a child of mine has already attained age Twenty-one (21), age Twenty-five (25) or age Thirty (30) at the time this Trust is divided into shares pursuant to Paragraph (1), my Trustee shall, upon making the division, distribute to such child one-third (l/3), two-thirds (2/3) or all of his or her share, respectively. 

(4) After division into shares pursuant to Paragraph (1), upon the death of a child of mine prior to complete distribution of his or her share, the undistributed balance of such child's share shall be distributed per stirpes to his or her then living issue, or in default of such issue, per stirpes to my then living issue.  Provided, however, that if any portion of such share would otherwise be distributed to a person for whose benefit a trust is then being administered under this Trust B, that part shall instead be added to that trust and shall thereafter be administered and distributed according to its terms.

(5) If any share hereunder becomes distributable to a beneficiary who has not attained the age of Twenty-five (25) years, then such share shall immediately vest in such beneficiary, but notwithstanding the provisions herein, my Trustee shall retain possession of such share in trust for such beneficiary until such beneficiary attains the age of Twenty-five (25) years, using so much of the net income and principal of such share as my Trustee deems necessary to provide for the proper 8support, medical care, and education of such beneficiary, taking into consideration to the extent my Trustee deems advisable any other income or resources of such beneficiary or his or her parents known to my Trustee. Any income not so paid or applied shall be accumulated and added to principal.  Such beneficiary's share shall be paid over and distributed to such beneficiary upon attaining age Twenty-five (25), or if he or she shall sooner die, to his or her executors or administrators.  My Trustee shall have with respect to each share so retained all the powers and discretions had with respect to the trusts created herein generally.

I appoint my daughter Susan as my Personal Representative. If she dies before I do, or for any other reason is unwilling or unable to serve, then I appoint my son John as Personal Representative.

I do not require my Personal Representative to post a bond. My Personal Representative has all of the powers, rights, duties and obligations of a Personal Representative as provided under Mystate law.

I hereby nominate, constitute and appoint as Executor of this my Last Will and Testament my husband JOHN B. SMITH, and direct that he shall serve without bond.  If for any reason he is unable or unwilling to serve or continue to serve then I hereby nominate, constitute and appoint as substitute or successor executor my sister JUDY E. JONES, and direct that she shall serve without bond.

I appoint my brother John B. Smith as my Trustee. If he dies before I do, or for any other reason is unwilling or unable to serve, then I appoint my sister Susan C. Jones as Trustee.  I do not require my Trustee to post a bond. My Trustee has all of the powers, rights, duties and obligations of a Trustee as provided under Mystate law.

A majority in interest of the current income beneficiaries of any trust may remove the Trustee for cause at any time, by sending the Trustee a signed written termination notice. Whenever the appointment of a successor trustee is required, a majority in interest of the current income beneficiaries of the trust may appoint a person (but not one of the beneficiaries), or a bank or trust company, to serve as successor trustee. If a beneficiary is a minor or is incompetent, his or her parent, guardian or conservator may exercise his or her right to remove or appoint in his or her place.

I hereby nominate, constitute and appoint my sister JUDY E. JONES, as Trustee of this my Last Will and Testament and direct that she shall serve without bond. In the event that my sister JUDY E. JONES is unable to serve as Trustee of this my Last Will and Testament, I hereby nominate, constitute and appoint as alternate my brother, HOWARD F. JONES.

A. Intentions.  I intend this Will to dispose of all property that I can dispose of by Will. However, if I hold a power of appointment to direct the distribution of any property held in trust, I intend this Will to exercise that power only if I expressly say so by naming the trust and reciting the existence of the power in this Will.

B. Distributions to Minors or Incapable Persons.  If any beneficiary who is entitled to receive a distribution of property under this Will is under the age of 21, or is incapacitated or disabled, my Personal Representative may distribute the beneficiary's property in any of the following ways:

a. Directly to the beneficiary.

b. To the beneficiary's guardian or conservator, or to any other person who has custody, care or control of the beneficiary.

c. If the beneficiary is under the age of 21, (a) to the parent, guardian, or conservator of the beneficiary, (b) to any other person who has custody of the beneficiary, or (c) to any appropriate person, as Custodian for the beneficiary under the Mystate Uniform Gifts/Transfers to Minors Act, to serve as Custodian until the beneficiary reaches age 21.

d. To any person or organization that is caring for the beneficiary, with instructions that the property be applied for the benefit of the beneficiary.

e. By depositing the property in a savings account established by or for the beneficiary.

f. In any other way my Personal Representative believes will be in the beneficiary's best interests.

My Personal Representative should select the way that he or she believes will be in the beneficiary's best interests. A distribution in any of the above ways satisfies my Personal Representative's duty to distribute the property to the beneficiary. My Personal Representative is not required to monitor how the distributed property is used after that point.

C.  Spendthrift Provision.  Each trust created by this Will is a spendthrift trust. That means that the beneficiary of the trust may not transfer, assign, sell, mortgage, or pledge his or her interest in the trust to anyone. It also means that the beneficiary's interest in the trust may not be garnished, attached, or executed upon by any court order, or involuntarily transferred away from the beneficiary by any other means.

A.  Distribution to Minors.  In case the income or principal payment under any trust created hereunder or any share thereof shall become payable to a person under the age of Twenty-one (2l), or to a person under legal disability, or to a person not adjudicated incompetent, but who, by reason of illness or mental or physical disability, is, in the opinion of my Trustee unable properly to administer such amounts, then such amounts shall be paid out by my Trustee in such of the following ways as my Trustee deems best: (l) directly to such beneficiary; (2) to the legally appointed guardian of such beneficiary; (3) to some relative or friend for the care, support and education of such beneficiary; (4) by my Trustee using such amounts directly for such beneficiary's care, support and education.

B.  Spendthrift Clause.  Except as otherwise provided herein, all payments of principal and income payable, or to become payable, to the beneficiary of any trust created hereunder shall not be subject to anticipation, assignment, pledge, sale or transfer in any manner, nor shall any said beneficiary have the power to anticipate or encumber such interest, nor shall such interest, while in the possession of my Executor or Trustee, be liable for, or subject to, the debts, contracts, obligations, liabilities or torts of any beneficiary.

A. Definitions. Whenever I use the words "issue", "children" or "descendants", I intend these words to include children born of a marriage, adopted children, and the natural children of an unmarried woman. The natural child of an unmarried man is included only if the child is voluntarily acknowledged or adopted by the father, or the father marries the child's mother. Stepchildren, spouses and in-laws are not included by these words.

"Tangible personal property" means all of my things that can be touched. It includes jewelry, clothing, household furniture and furnishings, books, and other articles of a household or personal nature. However, it does not include money, stocks or bonds, contracts, property that has a certificate of title, or property used in a business.

Any apparent errors or illogical uses of he, she, or it, or of the singular form versus the plural form, should be ignored. These terms should be read interchangeably to achieve the intended and logical result.

B. Tax Allocated Proportionately. All estate and inheritance taxes (including generation-skipping and recapture taxes) will be allocated across my entire taxable estate, and paid, as provided in the Anystate and federal laws governing the apportionment of these taxes.

C. Severability. If any provision of this Will is unenforceable, it will not affect the rest of the Will, which will remain in full force and effect.

A.  Definitions. For purposes of this my Will, "children" means the lawful blood descendants in the first degree of the parent designated; and "issue" and "descendants" mean the lawful blood descendants in any degree of the ancestor designated; provided, however, that if a person has been adopted, that person shall be considered a child of such adopting parent and such adopted child and his issue shall be considered as issue of the adopting parent or parents and of anyone who is by blood or adoption an ancestor of the adopting parent or either of the adopting parents.  The terms "child," "children," "issue," "descendant" and "descendants" or those terms preceded by the terms "living" or "then living" shall include lawful blood descendant in the first degree of the parent designated even though such descendant is born after the death of such parent.

As used herein, the words "gross estate," "adjusted gross estate," "taxable estate," "unified credit," "state death tax credit," "maximum marital deduction," "marital deduction," "pass," "qualified terminable interest," "qualified terminable interest property," and any other word or words which from the context in which it or they are used refer to the Internal Revenue Code shall be assigned the same meaning as such words have for the purposes of applying the Internal Revenue Code to my estate. Reference to Sections of the Internal Revenue Code and to the Internal Revenue Code shall refer to the Internal Revenue Code amended to the date of my death.

Whenever the word "Executor" and/or the word "Trustee", or any modifying or substituted pronoun therefor are used in this my Will, such words and respective pronouns shall be held and taken to include both the singular and the plural, the masculine, feminine and neuter gender thereof, and shall apply equally to the Executor and/or Trustee named herein and to any successor or substitute Executor and/or Trustee acting hereunder, and such successor or substitute Executor and/or Trustee shall possess all the rights, powers and duties, authority and responsibility conferred upon my Executor and/or Trustee originally named herein.

B.  Taxes.  I direct that all estate, inheritance, succession, death or similar taxes (except generation-skipping transfer taxes) assessed with respect to my estate herein disposed of, or any part thereof, or on any bequest or devise contained in this my Last Will (which term wherever used herein shall include any Codicil hereto), or on any insurance upon my life or on any property held jointly by me with another or on any transfer made by me during my lifetime or on any other property or interests in property included in my estate for such tax purposes be paid out of my residuary estate and shall not be charged to or against any recipient, beneficiary, transferee or owner of any such property or interests in property included in my estate for such tax purposes.