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					                                                                    GWATS Index - by Code
Code      Content                                    Page   Requirement
240       equal share                                 13    living member of the nearest generation
245       equal share                                 13    CA default, if nothing indicated in the instrument
246       per stirpes                                 12
247       per capita at each generation               13
250-258   homicide                                    16    person who feloniously and intentionally kills D can't inherit from D (prop. from will/trust/intestacy). Final
                                                            judgment is conclusive.
810       mental capacity                             19    person w/ mental defect can still draft will/trust. Determination of mental deficit should be based on deficit in
                                                            mental functions rather than mere existence of mental disorder.
811       mental capacity - list                      19    list of types of deficits
812       mental capacity - rebuttal presumption      19    rebuttal presumption that person can execute will/trust unless he doesn't understand: property, recipients,
                                                            and consequences
1871      conservatorship                             19    person in conservatorship can still make will (will only)
6100      mental capacity/ conservatorship            19    (1) person at least 18, w/ sound mind, can make will, (2) conservator can make will for conservatee w/ crt
                                                            approval. (will only)
6100.5    mental capacity                             19    person not mentally competent to make will if, at time of signing, cannot understand (a) nature of property
                                                            and recipients, (b) consequence, and (3)risks/benefits/alts of action. (will only)
6104      undue influence                             20    will or part of will is invalid if begotten by undue influence, duress, fraud. [Person who exerted UI gets nothing
                                                            (will only)]
6110      will execution                              25    (1) in writing, (2) signed by TS; (2) two (disinterested) witnesses together.
6111      holographic will                            25    (1) signed by TS; (2) material part's (dispositive terms) in TS's handwriting. No witness required.
6112      witness - disinterested witness             21    1. witness has to be a competent person; no age requirement.
                                                            2. will is not invalid just b/c one subject witness is an interested party.
                                                            3. presumption of undue influence if one of two witnesses is an interested party. Presumption is rebutted if
                                                            the will give the person solely a fiduciary position.. If not rebutted, that witness takes only as much has he
                                                            would've if this will ever existed, but not more than what was invalidated. (will only)
6120      revocation (will or part)                   26    (1) subsequent will expressly or by inconsistency revoked it; (2) TS burned, torn, canceled, destroyed will w/
                                                            intent to revoke it
6121      revocation - duplicates                     26    duplicate will is revoked if another duplicate is properly revoked
6122      revocation - divorce                        29    divorce/annulment revokes from former spouse (a) willed property, (b) power of appointment, (c) nomination
                                                            as executor/administrator/conservator/guardian
6123      revocation - 2nd will revoking 1st will,    26    if 2nd valid will revoked 1st will and 2nd will is subsequently revoked by 6120 or by 3rd will, 1st will remains
          effect of revocation of 2nd will                  revoked unless TS manifested that he wants the 1st will revived.
6124      revocation - presumption of destruction    code   If will was last in competent TS’s possession, and upon his death the will cannot be found, presume that he
                                                            destroyed the will w/ intent to revoke it. (6124)
6130      incorporation by reference                  28    TS can incorporate existing document into the will if (1) manifests this intent, and (2) describes writing clearly
                                                            to allow identification.
6131      acts of independent significance            28    will can dispose of property by reference to acts that have other significance/purpose, other than for
                                                            testamentary reasons
6401      SS's share - intestacy                      11    (1) all CP (2) all or part of SP, depending on number of DS
6402      H's share - intestacy/ half-bloods          11    H's share of D's SP
6402.5    predeceased spouse                          11    Not applicable if there's SS or DS. Must have had interest in property. Depending of yrs. of predecease, 15
                                                            yrs. for RE, 5 yrs. for personal prop.
                                                                                1 of 20
                                                                GWATS Index - by Code
Code    Content                                  Page   Requirement
6403    simultaneous death                        15    120 hrs of survivorship
6406    half-blood                                15    inherit as if he's full-blood relative
6407    posthumous children                       15    conceived before D's death, but born afterwards. Gestation period
6409    advancement                               15    presumption as gift, unless TS expressed in writing that its an advancement
6451    adoption                                  14    sever relationship, unless: 2 exceptions
6452    out-of-wedlock births                     15    (1) acknowledgment of the child, (2) provided financial support. (for parents inheriting from/through child)
6454    step/foster                               15    (1) rel. began when minor and continued, (2) would've adopted but for legal barrier
6455    equitable adoption                        15    clear & convincing evidence of parent/child rel.
6560    pretermitted spouse (will)                28    if well is executed before marriage, omitted spouse inherit as if D died intestate: (1) all of CP, (2) only up to
                                                        1/2 of SP
6561    pretermitted spouse (will)                28    no 6560 distribution if (1) omission is intentional, or (2) if omitted SS is otherwise provided for.
6570    pretermitted child (will)                 29    if will is executed before birth, omitted child inherit as if D died intestate
6571    pretermitted child (will)                 29    no 6570 distribution if (1) omission is intentional, (2) omitted child is otherwise provided for outside of the will,
                                                        or (3) D had more than one child and left substantially all of estate to other parent of omitted child
6572    TS's mistake (will)                       29    if TS omitted living child from will solely b/c he mistakenly thought child is dead or didn't know that it was
                                                        born, that child get share as if D died intestate
8220    self-proving will                         25    unless will contest, no witness testimony needed, an affidavit from one (of the two) witnesses will suffice. The
                                                        affidavit is included in the orig. will as the attestation clause.
8252    undue influence - burden of proof         20    preponderance of evidence (50%+). Eg. unnatural disposition, person present at signing. Contestor has
                                                        burden. (will only)
15403   modification of IT                        54    all Bs' consent + crt approval; can't modify material provisions or terminate spendthrift clause
15404   modification of IT - S alive              54    all Bs' consent + S's consent; no need to go to crt
15405   guardian ad litem                         53    in trust, crt appoints guardian ad litem to protect interest of Bs who are minor/unborn/unascertained
15408   modification of IT - uneconomical         54    crt can terminate/modify trust that's uneconomical to administer (FMV of principal is less than admin. cost,
                                                        and continuation defeats purpose of the trust.
15409   modification of IT - changed              54    crt looks at S's intent to determine whether to modify/terminate the trust due to changed circumstances. Will
        circumstances                                   consider the Spendthrift clause.
15602   T's bond                                  54    trust company doesn’t have to bond; indiv. T may have to bond if:(1) bond called by trust instrument, (2)
                                                        indiv. T is not specifically named by instrument, or (3) crt feels that bond is appropriate. Trust pays bond
15620   multiple trustees                         50    premium.
                                                        unless otherwise provided by the trust instrument, if trust has multiple trustees, they must make unanimous
                                                        decisions
15640   T resignation                             50    procedures in trust instrument; RT - consent from holder of revocation power; IT - consent of all adult Bs
15642   T removal                                 50    B files crt petition to remove T who (1) breached, (2) unfit, (3) irreconcilable diff. btw. B and T, etc…
16000   duty to administer trust                  51    must administer according to trust instrument
16002   duty of loyalty                           51    duty to administer solely in the interest of the Bs.
16003   duty of impartiality - multiple Bs        51    when making discretionary distr., can’t favor income B over remainder B., unless trust instrument favors one
                                                        B over another. Eg. “trust is created primarily for the benefit of A.”
16004   duty of loyalty - conflict of interest    51    unless all Bs consent, T can’t engage in personal dealing w/ trust (buy/sell, borrow/lend, JV, competition)
                                                        where he profits at the expense of the Bs.
16006   duty to preserve trust property           51    produce enough in long run to give to remainder B
16007   duty to keep trust property productive    51    produce enough income for income B

                                                                             2 of 20
                                                         GWATS Index - by Code
Code      Content                         Page   Requirement
16013     multiple trustees                52    co-T has duty to monitor co-T (prevent co-T from breach and compel co-T to redress breach)
16014     std of care - special skills           if S hired T based on his special skills, T is held to a higher std.
16040     std of care - TARP               51    TARP; but S can expand or protract the std.
16046     std of care - investments        52    Prudent investor rule: view overall investment and not in isolation. Focus on diversification, risks, and return
16060     duty to keep Bs informed         51    keep Bs reasonably informed of the trust and its administration
16061.7   16061.7 notice                   37    post-mortem trust process. Notice to all Bs and potential intestate heirs that (1) S has died, (2) trust is now
                                                 irrevocable, (3) they have 120 days to contest, and (4) they have right to copy of trust.
16401     agents                           53    T has duty to monitor hired agents (eg. attny), but not liable for acts/omissions of agents
16402     multiple trustees                52    co-T not liable for acts of other co-T
16420     remedies for T's breach          53    specific performance, injunction, damages, remove T, set aside T's act, deny T's compensation
16461     exculpation                      53    trust instrument cannot exculpate T for intentional misconduct or gross negligence; or for any profit from a
                                                 breach
16463-65 beneficiary consent               53    if all Bs consent to T's intended breach, then it's not a breach of the fiduciary. Consent must be informed
                                                 and voluntary.
17006     jury trial - trust               53    no right to jury trial in probate crt
17200     jurisdiction                     53    probate crt has jurisdiction over issues involving trust
21110     lapse/anti-lapse (anti-lapse)    31    If B dies before TS, and instrument is silent, then B's bequest would go B's DS only if: (1) B is a relative of
                                                 TS, and (2) instrument doesn't express a contrary position (eg. have a survivability clause). Disposition to
                                                 B’s DS according to §240.
21111     lapse/anti-lapse (lapse)         31    (1) alternative distribution by instrument, (2) residue, or (3) D's estate.
                                                 If predeceased B is only one of several residuary Bs, then B's share would go to them proportionally.
                                                 If predeceased B is the only residuary B, then B's share would go to D's estate.
21115     adoption/step/foster             15    must have lived while a minor in household of D, D's spouse, parents, or siblings.
21131     specific gift                    32    SG passes subject to mortgage, w/o right of exoneration
21132     stock merger/split               32    B gets shares of stock resulting from merger/split
21133     specific gift                    32    if SG is not there when D dies, B is out of luck
21134     specific gift (exception)        32    if TS left "my 100 shares to B" the placed in conservatorship, and conservator sold the 100 shares. SG is
                                                 treated as PG and B gets value.
21135     advancement (lifetime gift)      32    lifetime gift not presumed to be advancements of testamentary transfers unless: TS expressed in writing that
                                                 it's an advancement, or it's an ademption by satisfaction
21140     effective date                         this part applies to all instruments, regardless of when they were executed
21205     RAP                              55    Non-vested interest is invalid unless: (1) at time of creation, it's certain to vest or terminate w/in 21 yrs. after
                                                 death of measuring life, OR (2) the interest vested or terminated w/in 90 yrs. after creation
21209     statutory savings clause         55    a provision that violates RAP is invalid to the extent of the violation
21304     no contest clause - narrow       22    NCC is narrowly construed. Ambiguities resolved in favor of no forfeiture
21305     no contest clause - list         22    list of actions that won’t trigger NCC as a matter of law
21307     no contest clause                22    B will not trigger NCC if contest a provision that benefits: a witness (6112), drafter of the document (21350),
                                                 or instructor
21350     drafter of instrument            22    provision bequeathing asset to drafter (eg. attny), or conservator, or their family/employees/co-workers is
                                                 invalid. Exceptions: (1) attny is TS/S's family member, or (2) a Certificate of Independent Review from
                                                 independent attny

                                                                      3 of 20
                                                             GWATS Index - by Code
Code       Content                            Page   Requirement
21351      drafter of instrument exceptions    22    (1) attny is related to TS/S, or (2) Certificate of Independent Review from an independent attny
21402      abatement                           33    order: (1) intestacy gifts, (2) residuary, (3) pecuniary gifts, (4) demonstrative gifts
21610-11   pretermitted spouse (trust)         29
21620-21   pretermitted child (trust)          29    same as for will (6570-71)
21622      TS's mistake (trust)                29    same as for will (6572)




                                                                         4 of 20
                                                                       Code - by Content
Content                                  Code       Page   Requirement
16061.7 notice                           16061.7     37    post-mortem trust process. Notice to all Bs and potential intestate heirs that (1) S has died, (2) trust is now
                                                           irrevocable, (3) they have 120 days to contest, and (4) they have right to copy of trust.
abatement                                21402       33    order: (1) intestacy gifts, (2) residuary, (3) pecuniary gifts, (4) demonstrative gifts
acts of independent significance         6131        28    will can dispose of property by reference to acts that have other significance/purpose, other than for
                                                           testamentary reasons
adoption                                 6451        14    sever relationship, unless: 2 exceptions
adoption/step/foster                     21115       15    must have lived while a minor in household of D, D's spouse, parents, or siblings.
advancement                              6409        15    presumption as gift, unless TS expressed in writing that its an advancement
advancement (lifetime gift)              21135       32    lifetime gift not presumed to be advancements of testamentary transfers unless: TS expressed in writing that
                                                           it's an advancement, or it's an ademption by satisfaction
agents                                   16401       53    T has duty to monitor hired agents (eg. attny), but not liable for acts/omissions of agents
beneficiary consent                      16463-65    53    if all Bs consent to T's intended breach, then it's not a breach of the fiduciary. Consent must be informed
                                                           and voluntary.
conservatorship                          1871        19    person in conservatorship can still make will (will only)
drafter of instrument                    21350       22    provision bequeathing asset to drafter (eg. attny), or conservator, or their family/employees/co-workers is
                                                           invalid. Exceptions: (1) attny is TS/S's family member, or (2) a Certificate of Independent Review from
                                                           independent attny
drafter of instrument exceptions         21351       22    (1) attny is related to TS/S, or (2) Certificate of Independent Review from an independent attny
duty of impartiality - multiple Bs       16003       51    when making discretionary distr., can’t favor income B over remainder B., unless trust instrument favors one
                                                           B over another. Eg. “trust is created primarily for the benefit of A.”
duty of loyalty                          16002       51    duty to administer solely in the interest of the Bs.
duty of loyalty - conflict of interest   16004       51    unless all Bs consent, T can’t engage in personal dealing w/ trust (buy/sell, borrow/lend, JV, competition)
                                                           where he profits at the expense of the Bs.
duty to administer trust                 16000       51    must administer according to trust instrument
duty to keep Bs informed                 16060       51    keep Bs reasonably informed of the trust and its administration
duty to keep trust property productive   16007       51    produce enough income for income B
duty to preserve trust property          16006       51    produce enough in long run to give to remainder B
effective date                           21140             this part applies to all instruments, regardless of when they were executed
equal share                              240         13    living member of the nearest generation
equal share                              245         13    CA default, if nothing indicated in the instrument
equitable adoption                       6455        15    clear & convincing evidence of parent/child rel.
exculpation                              16461       53    trust instrument cannot exculpate T for intentional misconduct or gross negligence; or for any profit from a
                                                           breach
guardian ad litem                        15405       53    in trust, crt appoints guardian ad litem to protect interest of Bs who are minor/unborn/unascertained
half-blood                               6406        15    inherit as if he's full-blood relative
holographic will                         6111        25    (1) signed by TS; (2) material part's (dispositive terms) in TS's handwriting. No witness required.
homicide                                 250-258     16    person who feloniously and intentionally kills D can't inherit from D (prop. from will/trust/intestacy). Final
                                                           judgment is conclusive.
H's share - intestacy/ half-bloods       6402        11    H's share of D's SP
incorporation by reference               6130        28    TS can incorporate existing document into the will if (1) manifests this intent, and (2) describes writing clearly
                                                           to allow identification.
jurisdiction                             17200       53    probate crt has jurisdiction over issues involving trust

                                                                               5 of 20
                                                                       Code - by Content
Content                                  Code       Page   Requirement
jury trial - trust                       17006       53    no right to jury trial in probate crt
lapse/anti-lapse (anti-lapse)            21110       31    If B dies before TS, and instrument is silent, then B's bequest would go B's DS only if: (1) B is a relative of
                                                           TS, and (2) instrument doesn't express a contrary position (eg. have a survivability clause). Disposition to
                                                           B’s DS according to §240.
lapse/anti-lapse (lapse)                 21111       31    (1) alternative distribution by instrument, (2) residue, or (3) D's estate.
                                                           If predeceased B is only one of several residuary Bs, then B's share would go to them proportionally.
                                                           If predeceased B is the only residuary B, then B's share would go to D's estate.
mental capacity                          810         19    person w/ mental defect can still draft will/trust. Determination of mental deficit should be based on deficit in
                                                           mental functions rather than mere existence of mental disorder.
mental capacity                          6100.5      19    person not mentally competent to make will if, at time of signing, cannot understand (a) nature of property
                                                           and recipients, (b) consequence, and (3)risks/benefits/alts of action. (will only)
mental capacity - list                   811         19    list of types of deficits
mental capacity - rebuttal presumption   812         19    rebuttal presumption that person can execute will/trust unless he doesn't understand: property, recipients,
                                                           and consequences
mental capacity/ conservatorship         6100        19    (1) person at least 18, w/ sound mind, can make will, (2) conservator can make will for conservatee w/ crt
                                                           approval. (will only)
modification of IT                       15403       54    all Bs' consent + crt approval; can't modify material provisions or terminate spendthrift clause
modification of IT - changed             15409       54    crt looks at S's intent to determine whether to modify/terminate the trust due to changed circumstances. Will
circumstances                                              consider the Spendthrift clause.
modification of IT - S alive             15404       54    all Bs' consent + S's consent; no need to go to crt
modification of IT - uneconomical        15408       54    crt can terminate/modify trust that's uneconomical to administer (FMV of principal is less than admin. cost,
                                                           and continuation defeats purpose of the trust.
multiple trustees                        15620       50    unless otherwise provided by the trust instrument, if trust has multiple trustees, they must make unanimous
                                                           decisions
multiple trustees                        16013       52    co-T has duty to monitor co-T (prevent co-T from breach and compel co-T to redress breach)
multiple trustees                        16402       52    co-T not liable for acts of other co-T

no contest clause                        21307       22    B will not trigger NCC if contest a provision that benefits: a witness (6112), drafter of the document (21350),
                                                           or instructor
no contest clause - list                 21305       22    list of actions that won’t trigger NCC as a matter of law
no contest clause - narrow               21304       22    NCC is narrowly construed. Ambiguities resolved in favor of no forfeiture
out-of-wedlock births                    6452        15    (1) acknowledgment of the child, (2) provided financial support. (for parents inheriting from/through child)
per capita at each generation            247         13
per stirpes                              246         12
posthumous children                      6407        15    conceived before D's death, but born afterwards. Gestation period
predeceased spouse                       6402.5      11    Not applicable if there's SS or DS. Must have had interest in property. Depending of yrs. of predecease, 15
                                                           yrs. for RE, 5 yrs. for personal prop.
pretermitted child (trust)               21620-21    29    same as for will (6570-71)
pretermitted child (will)                6570        29    if will is executed before birth, omitted child inherit as if D died intestate
pretermitted child (will)                6571        29    no 6570 distribution if (1) omission is intentional, (2) omitted child is otherwise provided for outside of the will,
                                                           or (3) D had more than one child and left substantially all of estate to other parent of omitted child

                                                                                6 of 20
                                                                         Code - by Content
Content                                    Code       Page   Requirement
pretermitted spouse (trust)                21610-11    29
pretermitted spouse (will)                 6560        28    if well is executed before marriage, omitted spouse inherit as if D died intestate: (1) all of CP, (2) only up to
                                                             1/2 of SP
pretermitted spouse (will)                 6561        28    no 6560 distribution if (1) omission is intentional, or (2) if omitted SS is otherwise provided for outside of will
RAP                                        21205       55    Non-vested interest is invalid unless: (1) at time of creation, it's certain to vest or terminate w/in 21 yrs. after
                                                             death of measuring life, OR (2) the interest vested or terminated w/in 90 yrs. after creation
remedies for T's breach                    16420       53    specific performance, injunction, damages, remove T, set aside T's act, deny T's compensation
revocation - 2nd will revoking 1st will,   6123        26    if 2nd valid will revoked 1st will and 2nd will is subsequently revoked by 6120 or by 3rd will, 1st will remains
effect of revocation of 2nd will                             revoked unless TS manifested that he wants the 1st will revived.
revocation - divorce                       6122        29    divorce/annulment revokes from former spouse (a) willed property, (b) power of appointment, (c) nomination
                                                             as executor/administrator/conservator/guardian
revocation - duplicates                 6121           26    duplicate will is revoked if another duplicate is properly revoked
revocation - presumption of destruction 6124          code   If will was last in competent TS’s possession, and upon his death the will cannot be found, presume that he
                                                             destroyed the will w/ intent to revoke it. (6124)
revocation (will or part)                  6120        26    (1) subsequent will expressly or by inconsistency revoked it; (2) TS burned, torn, canceled, destroyed will w/
                                                             intent to revoke it
self-proving will                          8220        25    unless will contest, no witness testimony needed, an affidavit from one (of the two) witnesses will suffice. The
                                                             affidavit is included in the orig. will as the attestation clause.
simultaneous death                         6403        15    120 hrs of survivorship
specific gift                              21131       32    SG passes subject to mortgage, w/o right of exoneration
specific gift                              21133       32    if SG is not there when D dies, B is out of luck
specific gift (exception)                  21134       32    if TS left "my 100 shares to B" the placed in conservatorship, and conservator sold the 100 shares. SG is
                                                             treated as PG and B gets value.
SS's share - intestacy                     6401        11    (1) all CP (2) all or part of SP, depending on number of DS
statutory savings clause                   21209       55    a provision that violates RAP is invalid to the extent of the violation
std of care - investments                  16046       52    Prudent investor rule: view overall investment and not in isolation. Focus on diversification, risks, and return
std of care - special skills               16014             if S hired T based on his special skills, T is held to a higher std.
std of care - TARP                         16040       51    TARP; but S can expand or protract the std.
step/foster                                6454        15    (1) rel. began when minor and continued, (2) would've adopted but for legal barrier
stock merger/split                         21132       32    B gets shares of stock resulting from merger/split
T removal                                  15642       50    B files crt petition to remove T who (1) breached, (2) unfit, (3) irreconcilable diff. btw. B and T, etc…
T resignation                              15640       50    procedures in trust instrument; RT - consent from holder of revocation power; IT - consent of all adult Bs
T's bond                                   15602       54    trust company doesn’t have to bond; indiv. T may have to bond if:(1) bond called by trust instrument, (2)
                                                             indiv. T is not specifically named by instrument, or (3) crt feels that bond is appropriate. Trust pays bond
TS's mistake (trust)                       21622       29    premium.for will (6572)
                                                             same as
TS's mistake (will)                        6572        29    if TS omitted living child from will solely b/c he mistakenly thought child is dead or didn't know that it was
                                                             born, that child get share as if D died intestate
undue influence                            6104        20    will or part of will is invalid if begotten by undue influence, duress, fraud. [Person who exerted UI gets nothing
                                                             (will only)]
undue influence - burden of proof          8252        20    preponderance of evidence (50%+). Eg. unnatural disposition, person present at signing. Contestor has
                                                             burden. (will only)

                                                                                 7 of 20
                                                           Code - by Content
Content                           Code   Page   Requirement
will execution                    6110    25    (1) in writing, (2) signed by TS; (2) two (disinterested) witnesses together.
witness - disinterested witness   6112    21    1. witness has to be a competent person; no age requirement.
                                                2. will is not invalid just b/c one subject witness is an interested party.
                                                3. presumption of undue influence if one of two witnesses is an interested party. Presumption is rebutted if
                                                the will give the person solely a fiduciary position.. If not rebutted, that witness takes only as much has he
                                                would've if this will ever existed, but not more than what was invalidated. (will only)




                                                                    8 of 20
                                   GWATS Index
Item                                                    Page
16061.7 notice                                            37
abatement                                                 33
accounting - probate process                              36
acts of independent significance - alter will             28
ademption                                                 32
ademption by extinction                                   32
ademption by satisfaction                                 32
administration - probate estate                            5
administrator                                            1, 5
administrator CTA                                        1, 5
adoption - adult                                          14
adoption - equitable                                      15
adoption - intestacy distr..                              14
advancements - intestacy distr.                           15
agents - trustee's breach                                 53
Alaska trust                                              47
alter trust                                               28
alter will                                                28
alternative distribution                                  31
ambiguities / extrinsic evidence                          29
amending will                                             28
amending trust                                            28
ancestors - intestacy distr.                              14
ancillary jurisdiction                                     5
ancillary probate                                         37
anti-lapse                                                31
appointed properties - power of appointment               47
appointment of personal representative                    34
appraisal of trust assets                                 61
asset protection                                          46
assignment of partnership interest                        42
attny's fiduciary responsibility                        7, 52
beneficiary consent - trustee's breach                    53
bequest types                                             32
birth of a child - alter trust                            29
birth of a child - alter will                             29
bonding - probate process                                 35
bonding - trustee                                         50
breach of fiduciary duty - trustee                        52
broad power of appointment                                 8
calculation - estate tax amt                              57
calendar notes                                            35
capital gains                                             58
certificate of independent review                         22
changed circumstances - alter will                        28
charitable lead trust (CLT)                               54
charitable remainder trust (CRT)                          54
charitable trust                                       10, 54
child / spousal support - exception that pierces IT       46
CLT - charitable lead trust                               54
codicil                                               1, 25, 28
co-habiting partner - intestacy distr.                    15
collaterals - intestacy distribution                      14
common trust fund                                         49
community foundation                                      55
community property                                      8, 63

                                         9 of 20
                                    GWATS Index
Item                                                          Page
community property with right of survivorship                    63
conditional / qualified provision                             43, 44
consanguinity, table of                                          14
conservatee                                                       8
conservator                                                       8
conservatorship                                                8, 38
conservatorship of the estate                                  8, 38
conservatorship of the person                                  8, 38
contract to make a will                                          29
corporate trustee                                                49
co-trustee - trustee's breach                                    52
credit trust (IT)                                                60
creditor's claim (probate, post-mortem trust)                 36, 37
CRT - charitable remainder trust                                 54
"crummy power"                                                   57
cy pres doctrine - charitable trust                              54
death                                                             8
death bed gift                                                   58
demonstrative gift (DG)                                          32
dependent relative revocation                                    26
devisee                                                           1
discretionary trust distribution - "may                          43
distribution - ancestors - intestacy                             13
distribution - collaterals - intestacy                           14
distribution - heirs - intestacy                                 12
distribution - per capital at each generation - intestacy        13
distribution - surviving spouse - intestacy                      11
divorce                                                        8, 29
doctor's exam                                                 20, 38
domiciliary jurisdiction                                          5
drafter of document                                              22
duties - of trustees                                             51
duties and responsibilities document                             35
duty of confidentiality - T duty                                 51
duty of impartiality - T duty                                    51
duty of loyalty - T -duty                                        51
duty to keep beneficiaries informed - T duty                     51
duty to make trust property productive                           51
duty to preserve trust property                                  51
EIN                                                              36
equal share - intestacy distr.                                   13
equitable adoption                                               14
estate planning                                                   5
estate tax                                                     4, 56
exculpation - trustee's breach                                   53
executor                                                        1, 5
exempt marital trust (IT)                                        60
extrinsic evidence                                               29
family foundation                                                55
federal tax lien - exception that pierces IT                     46
fees (personal rep., attny, ST, conservator, trustee)       37, 38, 50
fiduciary duty, breach of - trustee                              52
formalities of execution                                         24
foster parents - intestacy distr.                                15
foundation                                                       55
full faith and credit clause                                     47

                                         10 of 20
                               GWATS Index
Item                                            Page
full powers under IAEA - probate process          35
funding trust                                     42
general assignment (of assets)                    42
general power of appointment                     8, 48
gift tax                                         4, 57
GST tax                                          4, 59
guardian ad litem                               53, 54
half-bloods - intestacy distr.                    15
heirs - intestacy distr.                          12
HEMS (health education maintenance & support)     43
holder - power of appointment                     47
holographic will                                  25
homicide - intestacy distr..                      16
IAEA - probate process                            35
impartiality, duty of - T duty                    51
incentive bequest                                 22
income (lifetime) beneficiary                     40
income matching provision                       43, 44
incorporation by reference - alter will           28
inform beneficiaries, duty of - T duty            51
inter vivos                                        3
inter vivos trust                                 41
intestacy                                         10
inventory                                         36
investment - trust                                52
irrevocable life insurance trust                  43
irrevocable trust (IT)                           2, 41
IT - modifications                                53
JTD - modifying IT                                54
jurisdiction - ancillary                           5
jurisdiction - domiciliary                         5
jurisdiction - trustee's breach                   53
jury trial - trustee's breach                     53
lapse                                             31
lapse/anti-lapse                                  30
latent ambiguity                                  29
legatee                                            1
letters of administration                         35
letters testamentary                              35
lifetime (income) beneficiary                     40
lifetime power of appointment                     47
limited power of appointment                     8, 48
limited powers under IAEA - probate process       35
lodge orig. will                                  34
loyalty, duty of - T duty                         51
mandatory trust distribution - "shall"            43
marriage - alter trust                            28
marriage - alter will                             28
marshalling the assets                          35, 37
mental capacity                                   18
mistake - alter trust                             29
mistake - alter will                              29
modern portfolio theory - trust investment        52
modifying IT                                      53
multiple Ts                                       52
narrow power of appointment                        8

                                    11 of 20
                                   GWATS Index
Item                                                 Page
negative disinheritance                                13
no ambiguity                                           30
no contest clause (NCC)                                22
no powers under IAEA - probate process                 35
no takers - intestacy distr.                           12
non-claim statute                                       6
non-exempt marital trust (IT)                          60
nonprobate property                                     5
offshore trusts                                        46
order for final distribution - probate process         37
out-of-wedlock births                                  15
patent ambiguity                                       29
pecuniary gift (PG)                                    32
per capital at each generation - intestacy distr.      13
per stirpes - intestacy distr.                         12
permissible appointees - power of appointment          47
personal representative, appointment                   34
petition for final distribution - probate process      36
plain meaning rule                                     30
Platt trust                                          44, 48
posthumous children - intestacy distr.                 15
post-mortem trust process                              37
pot trust                                            41, 44
pour-over will                                          3
power of appointment                                8, 47-49
precatory request - trust                              45
predeceased in-laws - intestacy distr.                 15
predeceased spouse - intestacy distr.                  15
pretermitted child                                     29
pretermitted spouse                                    28
probate process                                     4, 5, 34
probate crt                                             4
probate property                                        5
probate referee                                        36
proposed order - modifying IT                          54
prudent investor rule - trust investment               52
prudent man rule - trust investment                    52
PVP attny                                             8, 38
QTIP trust - both marital trust (IT)                   60
qualified / conditional provision                    43, 44
RAP - Rule Against Perpetuities                        55
redate - codicil                                       28
remainder beneficiary                                  40
remainder interest - trust                             55
remedies - trustee's breach                            53
remote distribution clause                             46
removal - trustee                                      50
republish will by codicil - alter will                 28
residuary gift                                       31, 33
residue                                                31
resignation - trustee                                  50
reversion - remainder interest in trusts               55
revival                                                26
revive #1 - codicil                                    28
revive #2 - codicil                                    28
revocable trust (RT)                                  2, 41

                                         12 of 20
                                   GWATS Index
Item                                                  Page
revocation                                              26
RFA - modifying IT                                      54
Russell case - no plain meaning rule                    30
self-proving will                                       25
separate property                                        8
separate share trust                                  41, 44
settlor                                                 40
simultaneous deaths - intestacy distr..                 15
special administration - probate process                37
specific gift (SG)                                      32
spend thrift clause                                    3, 46
spend thrift trust - IT                                  3
spousal / child support - exception that pierces IT     46
standard of care - TARP - T duty                        51
statutory savings clause (RAP)                          55
statutory will                                          25
step parents - intestacy distr.                         15
successor trustee (ST)                                  37
sunset provision - capital gains tax                    56
survivability clause - L/A                              31
surviving spouse - intestacy distr.                     11
survivor's trust (RT)                                   60
table of consanguinity                                  14
takers in default                                       48
tax exclusive                                           58
tax inclusive                                           58
temporary Conservatorship                              8, 38
testamentary                                             3
testamentary power of appointment                       47
testamentary trust                                      41
testator                                                 1
trust                                                   40
trust corpus / res                                      41
trust instrument - content                               2
trustee - corporate                                     49
trustee - duties                                        51
trustee - filling vacancies                             51
trustee - individual                                    49
trustee - private professional                          49
trustor                                                 40
undue influence                                       20, 22
unified estate and gift tax system                      57
unitrust                                                52
universal succession                                     7
unlimited marital deduction                             56
vacancies, filling - trustee                            51
virtual representation - guardian ad litem              53
writing requirement                                   24, 52
will contest                                            22




                                        13 of 20
                                                      GWATS Index
Item                                                                 Page        Codes
16061.7 notice                                                        37         16061.7
abatement                                                             33
accounting - probate process                                          36
acts of independent significance - alter will                         28           6131
ademption                                                             32
ademption by extinction                                               32
ademption by satisfaction                                             32
administration - probate estate                                        5
administrator                                                         1, 5
administrator CTA                                                     1, 5
adoption - adult                                                      14          2-1115
adoption - equitable                                                  15           6455
adoption - intestacy distr..                                          14           6451
advancements - intestacy distr.                                       15        6409, 2-109
agents - trustee's breach                                             53          16401
Alaska trust                                                          47
alter trust                                                           28
alter will                                                            28
alternative distribution                                              31          21111
ambiguities / extrinsic evidence                                      29
amending will                                                         28
amending trust                                                        28
ancestors - intestacy distr.                                          14
ancillary jurisdiction                                                 5
ancillary probate                                                     37
anti-lapse                                                            31          21110
appointed properties - power of appointment                           47
appointment of personal representative                                34
appraisal of trust assets                                             61
asset protection                                                      46
assignment of partnership interest                                    42
attny's fiduciary responsibility                                     7, 52
beneficiary consent - trustee's breach                                53       16463 - 16465
bequest types                                                         32
birth of a child - alter trust                                        29          21622
birth of a child - alter will                                         29        6570, 6571
bonding - probate process                                             35
bonding - trustee                                                     50          15602
breach of fiduciary duty - trustee                                    52          16400
broad power of appointment                                             8
calculation - estate tax amt                                          57
calendar notes                                                        35
capital gains                                                         58
certificate of independent review                                     22
changed circumstances - alter will                                    28
charitable lead trust (CLT)                                           54
charitable remainder trust (CRT)                                      54
charitable trust                                                    10, 54
child / spousal support - exception that pierces IT                   46
CLT - charitable lead trust                                           54
codicil                                                            1, 25, 28
co-habiting partner - intestacy distr.                                15         6401(c)
collaterals - intestacy distribution                                  14
common trust fund                                                     49
community foundation                                                  55
community property                                                   8, 63
community property with right of survivorship                         63
conditional / qualified provision                                   43, 44
consanguinity, table of                                               14          pg. 92
conservatee                                                            8
conservator                                                            8
conservatorship                                                      8, 38
conservatorship of the estate                                        8, 38
conservatorship of the person                                        8, 38
contract to make a will                                               29          21700
corporate trustee                                                     49


                                                        14 of 20
                                                            GWATS Index
Item                                                                       Page              Codes
co-trustee - trustee's breach                                                52           16013, 16402
credit trust (IT)                                                            60
creditor's claim (probate, post-mortem trust)                             36, 37
CRT - charitable remainder trust                                             54
"crummy power"                                                               57
cy pres doctrine - charitable trust                                          54
death                                                                         8
death bed gift                                                               58
demonstrative gift (DG)                                                      32
dependent relative revocation                                                26
devisee                                                                       1
discretionary trust distribution - "may                                      43
distribution - ancestors - intestacy                                         13
distribution - collaterals - intestacy                                       14
distribution - heirs - intestacy                                             12            6402, 2-103
distribution - per capital at each generation - intestacy                    13              2-106
distribution - surviving spouse - intestacy                                  11            6401, 2-102
divorce                                                                    8, 29
doctor's exam                                                             20, 38
domiciliary jurisdiction                                                      5
drafter of document                                                          22               21350
duties - of trustees                                                         51
duties and responsibilities document                                         35
duty of confidentiality - T duty                                             51
duty of impartiality - T duty                                                51              16003
duty of loyalty - T -duty                                                    51           16002, 16004
duty to keep beneficiaries informed - T duty                                 51              16060
duty to make trust property productive                                       51              16007
duty to preserve trust property                                              51              16006
EIN                                                                          36
equal share - intestacy distr.                                               13             240, 245
equitable adoption                                                           14              6455
estate planning                                                               5
estate tax                                                                 4, 56
exculpation - trustee's breach                                               53               16461
executor                                                                    1, 5
exempt marital trust (IT)                                                    60
extrinsic evidence                                                           29
family foundation                                                            55
federal tax lien - exception that pierces IT                                 46
fees (personal rep., attny, ST, conservator, trustee)                    37, 38, 50
fiduciary duty, breach of - trustee                                          52               16400
formalities of execution                                                     24       6110, 6112, 2502, 8220
foster parents - intestacy distr.                                            15                6454
foundation                                                                   55
full faith and credit clause                                                 47
full powers under IAEA - probate process                                     35
funding trust                                                                42
general assignment (of assets)                                               42
general power of appointment                                               8, 48
gift tax                                                                   4, 57
GST tax                                                                    4, 59
guardian ad litem                                                         53, 54             15405
half-bloods - intestacy distr.                                               15            6402, 2-107
heirs - intestacy distr.                                                     12            6402, 2-103
HEMS (health education maintenance & support)                                43
holder - power of appointment                                                47
holographic will                                                             25               6111
homicide - intestacy distr..                                                 16              250-258
IAEA - probate process                                                       35
impartiality, duty of - T duty                                               51               16003
incentive bequest                                                            22
income (lifetime) beneficiary                                                40
income matching provision                                                 43, 44
incorporation by reference - alter will                                      28                6130
inform beneficiaries, duty of - T duty                                       51               16060


                                                              15 of 20
                                                    GWATS Index
Item                                                              Page                Codes
inter vivos                                                          3
inter vivos trust                                                   41
intestacy                                                           10
inventory                                                           36
investment - trust                                                  52
irrevocable life insurance trust                                    43
irrevocable trust (IT)                                             2, 41
IT - modifications                                                  53
JTD - modifying IT                                                  54
jurisdiction - ancillary                                             5
jurisdiction - domiciliary                                           5
jurisdiction - trustee's breach                                     53                17200
jury trial - trustee's breach                                       53             16421, 17006
lapse                                                               31                21111
lapse/anti-lapse                                                    30             21111, 21110
latent ambiguity                                                    29
legatee                                                              1
letters of administration                                           35
letters testamentary                                                35
lifetime (income) beneficiary                                       40
lifetime power of appointment                                       47
limited power of appointment                                       8, 48
limited powers under IAEA - probate process                         35
lodge orig. will                                                    34
loyalty, duty of - T duty                                           51             16002, 16004
mandatory trust distribution - "shall"                              43
marriage - alter trust                                              28                21611
marriage - alter will                                               28              6560, 6561
marshalling the assets                                            35, 37
mental capacity                                                     18      6100, 6100.5, 810-812, 1871
mistake - alter trust                                               29                21622
mistake - alter will                                                29                 6172
modern portfolio theory - trust investment                          52
modifying IT                                                        53
multiple Ts                                                         52             16013, 16402
narrow power of appointment                                          8
negative disinheritance                                             13                2-101
no ambiguity                                                        30
no contest clause (NCC)                                             22      21302, 21304, 21305, 21307
no powers under IAEA - probate process                              35
no takers - intestacy distr.                                        12                2-104
non-claim statute                                                    6
non-exempt marital trust (IT)                                       60
nonprobate property                                                  5
offshore trusts                                                     46
order for final distribution - probate process                      37
out-of-wedlock births                                               15                 6452
patent ambiguity                                                    29
pecuniary gift (PG)                                                 32
per capital at each generation - intestacy distr.                   13                2-106
per stirpes - intestacy distr.                                      12                 246
permissible appointees - power of appointment                       47
personal representative, appointment                                34
petition for final distribution - probate process                   36
plain meaning rule                                                  30
Platt trust                                                       44, 48
posthumous children - intestacy distr.                              15                 6407
post-mortem trust process                                           37
pot trust                                                         41, 44
pour-over will                                                       3
power of appointment                                             8, 47-49
precatory request - trust                                           45
predeceased in-laws - intestacy distr.                              15                6402.5
predeceased spouse - intestacy distr.                               15                6402.5
pretermitted child                                                  29
pretermitted spouse                                                 28


                                                      16 of 20
                                                      GWATS Index
Item                                                                Page            Codes
probate process                                                    4, 5, 34
probate crt                                                            4
probate property                                                       5
probate referee                                                       36
proposed order - modifying IT                                         54
prudent investor rule - trust investment                              52
prudent man rule - trust investment                                   52
PVP attny                                                           8, 38
QTIP trust - both marital trust (IT)                                  60
qualified / conditional provision                                  43, 44
RAP - Rule Against Perpetuities                                       55
redate - codicil                                                      28
remainder beneficiary                                                 40
remainder interest - trust                                            55
remedies - trustee's breach                                           53         16420, 15642
remote distribution clause                                            46
removal - trustee                                                     50            15642
republish will by codicil - alter will                                28
residuary gift                                                     31, 33           21111
residue                                                               31            21111
resignation - trustee                                                 50            15640
reversion - remainder interest in trusts                              55
revival                                                               26             6123
revive #1 - codicil                                                   28
revive #2 - codicil                                                   28
revocable trust (RT)                                                2, 41
revocation                                                            26             6120
RFA - modifying IT                                                    54
Russell case - no plain meaning rule                                  30
self-proving will                                                     25             8220
separate property                                                      8
separate share trust                                               41, 44
settlor                                                               40
simultaneous deaths - intestacy distr..                               15          6403, 2-104
special administration - probate process                              37
specific gift (SG)                                                    32      21131, 21133, 21134
spend thrift clause                                                 3, 46
spend thrift trust - IT                                                3
spousal / child support - exception that pierces IT                   46
standard of care - TARP - T duty                                      51            16040
statutory savings clause (RAP)                                        55
statutory will                                                        25
step parents - intestacy distr.                                       15             6454
successor trustee (ST)                                                37
sunset provision - capital gains tax                                  56
survivability clause - L/A                                            31            21110
surviving spouse - intestacy distr.                                   11          6401, 2-102
survivor's trust (RT)                                                 60
table of consanguinity                                                14            pg. 92
takers in default                                                     48
tax exclusive                                                         58
tax inclusive                                                         58
temporary Conservatorship                                           8, 38
testamentary                                                           3
testamentary power of appointment                                     47
testamentary trust                                                    41
testator                                                               1
trust                                                                 40
trust corpus / res                                                    41
trust instrument - content                                             2
trustee - corporate                                                   49
trustee - duties                                                      51
trustee - filling vacancies                                           51            15660
trustee - individual                                                  49
trustee - private professional                                        49
trustor                                                               40


                                                        17 of 20
                                             GWATS Index
Item                                                      Page                      Codes
undue influence                                           20, 22   6104, 8252, 6112(c), 6112(d), 21350, 21351
unified estate and gift tax system                         57
unitrust                                                   52
universal succession                                        7
unlimited marital deduction                                56
vacancies, filling - trustee                               51                        15660
virtual representation - guardian ad litem                 53
writing requirement                                       24, 52
will contest                                               22             21302, 21304, 21305, 21307




                                               18 of 20
                                      Probate                            Post-mortem trust                   Conservatorship
Legal title         personal rep                              ST                                    conservator
Fee                 statutory (1-4%)                          "reasonable", 1% per yr.              crt approval
Bond                yes                                       no                                    yes
Creditor's claims   notice (120 days)                         no notice (1 yr.), notice (4 mons.)
Crt. needed?        yes                                       no                                    yes
Avoidance           1. RT                                                                           1. RT
                    2. IT                                                                           2. Power of attny
                    3. B designation
                    4. Jt. tenancy
                    5. CP
                    6. 100K
                    Special administration                                                          temporary conservatorship
                    Ancillary probate

                    Appointment of personal rep.              ST steps right in                     Crt appointment
                     Hearing (IAEA, bond)                     no bond                               bond
                     Letters (testamentary, administration)                                         Physician's exam
                    Prelim Management                                                               PVP attny
                     Marshall assets                          Marshall assets
                     EIN                                      16061.7 notice
Process:             Pay creditors
                     Inventory                                                                      inventory
                    Management of assets
                     Sale of assets (RE)
                     Pay income tax                           Pay income tax
                     Accounting
                     Litigation
                    Distribution                              Distribution - according to instr.
                     Final accounting
                     Order for final distribution (deed)
                                                         Estate Tax                                      Gift Tax                              GST Tax
                                  1.   1.5 mil                                           1.   1 mil                              1. 1.5 mil
                                  2.   spouse - unlimited martial deduction              2.   spouse                             2. medical/educational exp.
                                  3.   property to charity                               3.   property to charity
          Non-taxable             4.   limited power of appointment                      4.   11K per person per yr.
                                  5.   lifetime gifts                                    5.   medical/educational exp.
                                  6.   IT (where S is not B)                             6.   IT w/ "crummy power"
                                  7.   deductions (admin. exp.)
                                  8.   income interest/contingent remainder
                                  9.   state death tax credit/"pick-up" tax
                                  1.   all SP                                            everything else (incl. IT)
                                  2.   1/2 SP
             Taxable              3.   Jt. tenancy contribution
                                  4.   general power of appointment
                                  5.   T=B, able to make discretionary distr. w/o std.
                                  6.   indefeasibly vested reamainder

RT                                estate tax calculation:                                No asset protection (b/c you still have control over asset)
* avoid probate                   gross estate                                           1. Income tax liens
* avoid conservatorship             - estate tax deduction                               2. Spousal/child support
* no asset protection               - deductions (marital, charitable, admin. exp.)      3. Distributions to B
* no tax advantage                  - others (eg. limited power of appointment)          4. RT (S's alter ego)
                                    = taxable amt.                                       5. IT where S=B (Alaska trust)
IT (vs. outright gift)            * 50%                                                  6. General power of appointment
* asset protection                = estate tax                                           7. Fraudulent conveyances
* tax advantages
* control timing of disp. to B
* (like gift)
                                  Probate property: will or intestacy                    Intestacy distribution if:
No intestacy if:                                                                         * no will
* valid will                                                                             * no valid will (UI, mental incapacity, improper execution, revoked)
* designated B (trust, pension)                                                          * no prior will (others are revoked)
* jt. tenancy                                                                            * no designated B (IT, RT, IRA, pension, life insurance)
                                                                                         * no jt. tenancy (right of survivorship)
                                                                                         * anti-lapse applies
                                                                                         * property not in will, and there is no pour-over clause
                                                                                         * pretermitted spouse/child
                                                                                         * mistake in will

				
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Description: Funding Buy-Sell Insurance Creditor document sample