Untitled document
I. Introduction and Overview
A. Terminology
1. Wills
2. Trusts
3. General terms
B. Determination of Applicable Law
1. Ownership and marital rights
2. Real versus personal property
II. Descent and Distribution
A. Reasons most individuals die intestate
B. Historical development of descent and distribution
C. Surviving Spouse
1. Protection-real and personal property
2. Community property jurisdictions
D. Descendants
1. Basic procedure for determining shares of descendants
2. Per stirpes (right of representation)
3. Per capita with each generation
4. Per capita with representation
E. Ancestors and collaterals
III.Treatment of Certain Categories or Potential Heirs
A. Posthumous or afterborn heirs
B. Adopted individuals
1. Inheritance rights of adopted children, adoptive parents, and biological parents
2. Adult adoption
C. Non-marital children
D. Stepchildren
E. Non-United States citizens
F. Unworthy heirs
1. Forfeiture
2. Civil death
3. Suicide
4. Adultery
5. Abuse
G. Non-marital partners
IV. Other Intestate Succession Issues
A. Ancestral property
B. Survival
C. Disclaimers
D. Equitable conversion
E. Heir designation
V. Wills
A. Legal capacity
B. Testamentary capacity
1. Elements
2. Temporal nature
3. Aging process
4. Questionable capacity
5. Demonstrating lack of capacity
6. Testamentary intent
C. Formalities
1. Attested wills
2. Holographic wills
3. Nuncupative wills
4. Soldier's and seamen's wills
5. Statutory wills
D. Changing circumstance after will execution
1. Property-real and personal
2. Persons
a. Age
b. Mental condition
c. Marriage
d. Divorce
e. Death of beneficiary
E. Will revocation
1. By operation of law
2. By physical act
3. By subsequent writing
4. Presumptions
5. Revival
6. Conditional revocation
F. Will interpretation and construction
1. Ambiguity, integration and incorporation by reference
2. Pour over provisions
3. Class gifts
G. Will contests
1. Satisfaction of requirements
2. Insane delusions
3. Undue influence
4. Duress, mistake, and fraud
5. Remedies
6. Preventing will contests
7. Other will issues
VI. Estate Administration
A. Application
B. Notification and filing
C. Appointment of representatives
D. Collection of assets
E. Protection of property from creditors
F. Reports and accountings
G. Distribution and closing estate
VII. Nonprobate Transfers
A. Reasons for use
1. Non-estate planning benefits
2. Minimize taxes
3. Isolate from contest
4.Retain flexibility
5.Increase understandability
B. Inter Vivos transfers
1. Outright gifts
2. Gifts in trust
3. Transfers of future interests
4. Powers of appointment
5. Transfers to minors
C. Co-ownership pf property
D. Multiple party accounts
E. Contracts
VIII. Trusts
A. Introduction to trusts
1. Overview
2. Terminology
3. Purpose and uses of trusts
4. Warning about Inter Vivos Trust overpromotion
B. Trust creation
1. Intent
2. Methods of trust creation
3. The settlor
4. Statute of frauds
5. Trust purposes
6. Trust property
7. The trustee
8. The beneficiary
9. Charitable trusts
C. Trust administration
1. Overview
2. Trust investments and standard of care
3. Trustee powers
4. Trust distributions
5. Duty of loyalty
6. Liability of trustee to third parties
7. Allocation of receipts and expenses
8. Accountings and compensation
9. Trust termination
D. Trust enforcement
1. Procedural matters
2. Remedies against the trustee
3. Remedies involving trust property
4. Remedies against the beneficiary
5. Causes of action against third parties
6. Barring of remedies
IX. Other Estate Planning Concerns
A. Wealth transfer taxation
1. Federal gift and estate tax
2. Marital deduction and bypass planning
3. Charitable deduction
4. Generation-skipping transfer tax
5. State wealth transfer taxation
B. Disability and death planning
1. Property management
2. Health care
3. The death event
C. Malpractice and professional responsibility
1. Professional negligence
2. Ethical concerns
3. Ethical obligations of legal assistants
4. Appropriate tasks for legal assistants