
WHY EVERYONE NEEDS A WILL
Regardless of income, age or lifestyle almost everyone can
benefit from having a Will. In its simplest sense, a Will is a legal
document which, when validly executed, directs the disposition of an
individual's property after his or her death. Frequently people assume
that because they perceive themselves as having "no property"
or because they own all of their property jointly with a spouse or some
other individual, that they do not need a Will. This misconception is
usually held by young couples. Take for example the case of Jack and
Jane Client who are both 27 years old. Jack and Jane have two small
children, Tommy and Jill. Jack and Jane own a house jointly. The house
has a large mortgage. Jack and Jane have a modest bank account which is
held in joint names with rights of survivorship. They each own a
$250,000.00 term life insurance policy naming each other as primary
beneficiary and their children as contingent beneficiaries. Jack and
Jane feel that they have everything tied up nicely and that they do not
need to go through the process of drafting Wills.
Tax planning aside, Jack and Jane both needs
Wills because they have not considered the situation where they both die
together or within a short amount of time of each other. Without Wills,
Jack and Jane have not planned for the most important thing in their
lives, their children. By having a Will prepared and properly executed,
Jack and Jane can decide who will serve as Guardians for their children.
Additionally, if something should happen to both Jack and Jane, one-half
of the total life insurance proceeds would be paid out lump sum to each
of their children when the child reaches 18 years of age. Before the
children turn 18, the money could only be used for limited purposes and
investment potential is restricted by statute. By setting up a trust in
a Will and naming that trust as the contingent beneficiary of the life
insurance policies, Jack and Jane can be assured that the funds will be
properly invested, available to pay expenses for the children as they
grow up and held in trust until the children graduate from college or
reach an age when the children will be better prepared to prudently
manage a large sum of money.
Another reason people believe they may not
need a Will is because of a misunderstanding of the laws of intestacy.
The laws of intestacy set forth rules governing the distribution of
estates of people who die without a validly executed Will. They are
inflexible and often give benefits to people who you may not want to
share in your estates. To be sure you leave the result of your lifelong
work to the family members you want to leave it to, in the amount or
proportion you select you must have a Will.
You may also want a Will because it gives
you the opportunity to appoint an Executor. The Executor is the
individual or entity named in the Will who will carry out your
directions. A well-written Will can explain your and establish an
orderly plan of distribution according to your wishes.
Another group of individuals who must have a
Will are those who wish to leave assets to anyone other than a spouse or
a blood relative defined as a next of kin. For purposes of intestate
distribution, the laws of the State of New York do not recognize common
law marriages or alternative lifestyles. No matter how long partners may
live together, unless there is a valid marriage, in the event of the
death of one of the partners, the survivor will not be deemed a
surviving spouse for purposes of intestate distribution.
As of the year 2000, each individual
taxpayer will be able to shield $675,000.00 from federal estate tax.
This means that any married couple who has total assets of less than
$1,350,000.00 and fail to do some simple estate planning, are
voluntarily paying a substantial federal estate tax. By the year 2006,
this figure will have increased to $1,000,000.00 per taxpayer or
$2,000,000.00 per married couple. In order to avoid the federal estate
tax, many people become involved in complex irrevocable lifetime trusts
which divest them of control of their assets during their lifetimes.
While these complex trusts are sometimes necessary for many people a
Will containing marital trusts can do the trick. In many instances, the
benefit of using a Will is that it allows you to change your mind. Once
an irrevocable trust is established, it is difficult to change
beneficiaries. In most instances, a Court Order will be required.
However, if you are unhappy with the beneficiaries named in your Will,
or with any other aspect of your Will, all you need to do is to have
another Will drafted. The point is that a Will has no legal significance
until you die and the Will is admitted to probate.
In order to avoid fraud and uncertainty in
the distribution of estates, the law in most States sets forth formal
requirements for the execution of a valid Will. In most jurisdictions, a
handwritten Will or an oral Will is only valid under certain very
limited situations, the most common being Wills which are handwritten
when the individual making the Will is serving in the military during a
time of war or other armed conflict.
A Will which is not executed in conformity
with the statutory requirements will not be accepted by the Court for
consideration for probate. Additionally, the easiest way for disgruntled
relatives to contest a Will is to attack the manner in which the Will
was executed.
There is no such thing as a "Form
Will" nor, is it suggested that a Will be prepared by a layman
using a "how to" book or computer program. In order to
accomplish your goals and to ease the administration of your estate for
your family, a Will should only be prepared by and executed under the
supervision of an attorney who is knowledgeable and experienced in the
field of trusts and estates.
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