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.sidebar{width:100%!important;clear:both;float:none!important;margin-left:0!important;margin-right:0!important}}body.skin--responsive .mw-parser-output .sidebar a>img{max-width:none!important}@media screen{html.skin-theme-clientpref-night .mw-parser-output .sidebar:not(.notheme) .sidebar-list-title,html.skin-theme-clientpref-night .mw-parser-output .sidebar:not(.notheme) .sidebar-title-with-pretitle{background:transparent!important}html.skin-theme-clientpref-night .mw-parser-output .sidebar:not(.notheme) .sidebar-title-with-pretitle a{color:var(--color-progressive)!important}}@media screen and (prefers-color-scheme:dark){html.skin-theme-clientpref-os .mw-parser-output .sidebar:not(.notheme) .sidebar-list-title,html.skin-theme-clientpref-os .mw-parser-output .sidebar:not(.notheme) .sidebar-title-with-pretitle{background:transparent!important}html.skin-theme-clientpref-os .mw-parser-output .sidebar:not(.notheme) .sidebar-title-with-pretitle a{color:var(--color-progressive)!important}}@media print{body.ns-0 .mw-parser-output .sidebar{display:none!important}}</style><style data-mw-deduplicate="TemplateStyles:r1202158006">.mw-parser-output .law-sidebar .sidebar-heading{background:#aaddff;color:#000}.mw-parser-output .law-sidebar .sidebar-above{font-weight:normal}.mw-parser-output .law-sidebar .sidebar-below{padding:0.4em;border-top:1px #aaa solid;font-weight:normal;font-size:smaller}</style><table class="sidebar nomobile nowraplinks hlist law-sidebar"><tbody><tr><th class="sidebar-title"><a href="/wiki/Will_and_testament" title="Will and testament">Wills</a>, <a href="/wiki/Trust_(law)" title="Trust (law)">trusts</a><br />and <a href="/wiki/Administration_(probate_law)" title="Administration (probate law)">estates</a></th></tr><tr><td class="sidebar-image"><span typeof="mw:File"><a href="/wiki/File:Shakespeare-Testament.jpg" class="mw-file-description"><img src="//upload.wikimedia.org/wikipedia/commons/thumb/5/5b/Shakespeare-Testament.jpg/180px-Shakespeare-Testament.jpg" decoding="async" width="180" height="235" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/5/5b/Shakespeare-Testament.jpg/270px-Shakespeare-Testament.jpg 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/5/5b/Shakespeare-Testament.jpg/360px-Shakespeare-Testament.jpg 2x" data-file-width="3677" data-file-height="4800" /></a></span></td></tr><tr><td class="sidebar-above"> Part of the <a href="/wiki/Common_law" title="Common law">common law</a> series</td></tr><tr><th class="sidebar-heading"> <a href="/wiki/Will_and_testament" title="Will and testament">Wills</a></th></tr><tr><td class="sidebar-content"> <ul><li><a href="/wiki/Legal_history_of_wills" title="Legal history of wills">Legal history of wills</a></li></ul> <ul><li><a href="/wiki/Joint_wills_and_mutual_wills" title="Joint wills and mutual wills">Joint wills and mutual wills</a></li></ul> <ul><li><a href="/wiki/Will_contract" title="Will contract">Will contract</a></li> <li><a href="/wiki/Codicil_(will)" title="Codicil (will)">Codicil</a></li></ul> <ul><li><a href="/wiki/Holographic_will" title="Holographic will">Holographic will</a></li> <li><a href="/wiki/Oral_will" title="Oral will">Oral will</a></li></ul> <hr /> <p><i>Sections</i> </p> <ul><li><a href="/wiki/Attestation_clause" title="Attestation clause">Attestation clause</a></li></ul> <ul><li><a href="/wiki/Residuary_estate" title="Residuary estate">Residuary clause</a></li></ul> <ul><li><a href="/wiki/Incorporation_by_reference" title="Incorporation by reference">Incorporation by reference</a></li></ul> <hr /> <p><i><a href="/wiki/Will_contest" title="Will contest">Contest</a></i> </p> <ul><li><a href="/wiki/Testamentary_capacity" title="Testamentary capacity">Testamentary capacity</a></li></ul> <ul><li><a href="/wiki/Undue_influence" title="Undue influence">Undue influence</a></li></ul> <ul><li><a href="/wiki/Insane_delusion" title="Insane delusion">Insane delusion</a></li> <li><a href="/wiki/Fraud" title="Fraud">Fraud</a></li></ul> <ul><li><a href="/wiki/No-contest_clause" title="No-contest clause">No-contest clause</a></li></ul> <hr /> <p><i>Property disposition</i> </p> <ul><li><a href="/wiki/Lapse_and_anti-lapse" title="Lapse and anti-lapse">Lapse and anti-lapse</a></li></ul> <ul><li><a href="/wiki/Ademption" title="Ademption">Ademption</a></li> <li><a href="/wiki/Abatement_of_debts_and_legacies" title="Abatement of debts and legacies">Abatement</a></li></ul> <ul><li><a href="/wiki/Ademption_by_satisfaction" title="Ademption by satisfaction">Satisfaction of legacies</a></li></ul> <ul><li><a href="/wiki/Acts_of_independent_significance" title="Acts of independent significance">Acts of independent significance</a></li></ul> <ul><li><a href="/wiki/Elective_share" title="Elective share">Elective share</a></li> <li><a href="/wiki/Pretermitted_heir" title="Pretermitted heir">Pretermitted heir</a></li></ul></td> </tr><tr><th class="sidebar-heading"> <a href="/wiki/Trust_(law)" title="Trust (law)">Trusts</a></th></tr><tr><td class="sidebar-content"> <ul><li><a href="/wiki/Express_trust" title="Express trust">Express</a></li> <li><a href="/wiki/Resulting_trust" title="Resulting trust">Resulting</a></li></ul> <ul><li><a href="/wiki/Constructive_trust" title="Constructive trust">Constructive</a></li></ul> <hr /> <p><i>Common types</i> </p> <ul><li><a href="/wiki/Bare_trust" title="Bare trust">Bare</a></li> <li><a href="/wiki/Discretionary_trust" title="Discretionary trust">Discretionary</a></li></ul> <ul><li><a href="/wiki/Accumulation_and_maintenance_trust" title="Accumulation and maintenance trust">Accumulation and maintenance</a></li></ul> <ul><li><a href="/wiki/Interest_in_possession_trust" title="Interest in possession trust">Interest in possession</a></li></ul> <ul><li><a href="/wiki/Charitable_trust" title="Charitable trust">Charitable</a></li> <li><a href="/wiki/Purpose_trust" title="Purpose trust">Purpose</a></li> <li><a href="/wiki/Incentive_trust" title="Incentive trust">Incentive</a></li></ul> <hr /> <p><i>Other types</i> </p> <ul><li><a href="/wiki/Protective_trust" title="Protective trust">Protective</a></li> <li><a href="/wiki/Spendthrift_trust" title="Spendthrift trust">Spendthrift</a></li></ul> <ul><li><a href="/wiki/Life_insurance_trust" title="Life insurance trust">Life insurance</a></li> <li>Remainder</li></ul> <ul><li>Life interest</li></ul> <ul><li>Reversionary interest</li></ul> <ul><li><a href="/wiki/Testamentary_trust" title="Testamentary trust">Testamentary</a></li></ul> <ul><li><a href="/wiki/Honorary_trust" title="Honorary trust">Honorary</a></li> <li><a href="/wiki/Asset-protection_trust" title="Asset-protection trust">Asset-protection</a></li></ul> <ul><li><a href="/wiki/Special_needs_trust" title="Special needs trust">Special needs</a> <ul><li><a href="/wiki/Supplemental_needs_trust" title="Supplemental needs trust">Supplemental needs</a></li></ul></li></ul> <hr /> <p><i>Governing doctrines</i> </p> <ul><li><a href="/wiki/Pour-over_will" title="Pour-over will">Pour-over will</a></li></ul> <ul><li><a href="/wiki/Cy-pr%C3%A8s_doctrine" title="Cy-près doctrine">Cy-près doctrine</a></li></ul> <ul><li><a href="/wiki/Hague_Trust_Convention" title="Hague Trust Convention">Hague Convention (conflict law)</a></li></ul> <ul><li><a href="/wiki/Trust_law_in_civil_law_jurisdictions" title="Trust law in civil law jurisdictions">Application in civil law</a></li></ul> <ul><li><a href="/wiki/Dishonest_assistance" title="Dishonest assistance">Dishonest assistance</a></li></ul></td> </tr><tr><th class="sidebar-heading"> <a href="/wiki/Administration_(probate_law)" title="Administration (probate law)">Estate administration</a></th></tr><tr><td class="sidebar-content"> <ul><li><a href="/wiki/Intestacy" title="Intestacy">Intestacy</a></li> <li><a href="/wiki/Testator" title="Testator">Testator</a></li> <li><a href="/wiki/Probate" title="Probate">Probate</a></li></ul> <ul><li><a href="/wiki/Power_of_appointment" title="Power of appointment">Power of appointment</a></li></ul> <ul><li><a href="/wiki/Simultaneous_death" title="Simultaneous death">Simultaneous death</a></li> <li><a href="/wiki/Slayer_rule" title="Slayer rule">Slayer rule</a></li></ul> <ul><li><a href="/wiki/Laughing_heir" title="Laughing heir">Laughing heir</a></li> <li><a href="/wiki/Advancement_(inheritance)" title="Advancement (inheritance)">Advancement</a></li></ul> <ul><li><a href="/wiki/Disclaimer_of_interest" title="Disclaimer of interest">Disclaimer of interest</a></li> <li><a href="/wiki/Inheritance_tax" title="Inheritance tax">Inheritance tax</a></li></ul></td> </tr><tr><th class="sidebar-heading"> Related topics</th></tr><tr><td class="sidebar-content"> <ul><li><a href="/wiki/Advance_healthcare_directive" title="Advance healthcare directive">Advance directive (Living will)</a></li> <li><a href="/wiki/Blind_trust" title="Blind trust">Blind trust</a></li> <li><a href="/wiki/Forced_heirship" title="Forced heirship">Forced heirship</a></li> <li><a href="/wiki/Totten_trust" title="Totten trust">Totten trust</a></li></ul></td> </tr><tr><th class="sidebar-heading"> Other <a href="/wiki/Common_law" title="Common law">common law</a> areas</th></tr><tr><td class="sidebar-content"> <ul><li><a href="/wiki/Contract" title="Contract">Contract</a></li> <li><a href="/wiki/Tort" title="Tort">Tort</a></li> <li><a href="/wiki/Property_law" title="Property law">Property</a></li></ul> <ul><li><a href="/wiki/Criminal_law" title="Criminal law">Criminal law</a></li> <li><a href="/wiki/Evidence_(law)" title="Evidence (law)">Evidence</a></li></ul></td> </tr><tr><td class="sidebar-navbar"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><style data-mw-deduplicate="TemplateStyles:r1239400231">.mw-parser-output .navbar{display:inline;font-size:88%;font-weight:normal}.mw-parser-output .navbar-collapse{float:left;text-align:left}.mw-parser-output .navbar-boxtext{word-spacing:0}.mw-parser-output .navbar ul{display:inline-block;white-space:nowrap;line-height:inherit}.mw-parser-output .navbar-brackets::before{margin-right:-0.125em;content:"[ "}.mw-parser-output .navbar-brackets::after{margin-left:-0.125em;content:" ]"}.mw-parser-output .navbar li{word-spacing:-0.125em}.mw-parser-output .navbar a>span,.mw-parser-output .navbar a>abbr{text-decoration:inherit}.mw-parser-output .navbar-mini abbr{font-variant:small-caps;border-bottom:none;text-decoration:none;cursor:inherit}.mw-parser-output .navbar-ct-full{font-size:114%;margin:0 7em}.mw-parser-output .navbar-ct-mini{font-size:114%;margin:0 4em}html.skin-theme-clientpref-night .mw-parser-output .navbar li a abbr{color:var(--color-base)!important}@media(prefers-color-scheme:dark){html.skin-theme-clientpref-os .mw-parser-output .navbar li a abbr{color:var(--color-base)!important}}@media print{.mw-parser-output .navbar{display:none!important}}</style><div class="navbar plainlinks hlist navbar-mini"><ul><li class="nv-view"><a href="/wiki/Template:Wills,_trusts,_estates" title="Template:Wills, trusts, estates"><abbr title="View this template">v</abbr></a></li><li class="nv-talk"><a href="/wiki/Template_talk:Wills,_trusts,_estates" title="Template talk:Wills, trusts, estates"><abbr title="Discuss this template">t</abbr></a></li><li class="nv-edit"><a href="/wiki/Special:EditPage/Template:Wills,_trusts,_estates" title="Special:EditPage/Template:Wills, trusts, estates"><abbr title="Edit this template">e</abbr></a></li></ul></div></td></tr></tbody></table> <p><b>Estate planning</b> is the process of anticipating and arranging for the management and disposal of a person's <a href="/wiki/Estate_(law)" title="Estate (law)">estate</a> during the person's life in preparation for future incapacity or death. The planning includes the bequest of assets to heirs, loved ones, and/or <a href="/wiki/Charity_(practice)" title="Charity (practice)">charity</a>, and may include minimizing gift, estate, and generation-skipping transfer <a href="/wiki/Tax" title="Tax">taxes</a>.<sup id="cite_ref-moses_1-0" class="reference"><a href="#cite_note-moses-1"><span class="cite-bracket">[</span>1<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-2" class="reference"><a href="#cite_note-2"><span class="cite-bracket">[</span>2<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-3" class="reference"><a href="#cite_note-3"><span class="cite-bracket">[</span>3<span class="cite-bracket">]</span></a></sup> Estate planning includes planning for incapacity, reducing or eliminating uncertainties over the administration of a <a href="/wiki/Probate" title="Probate">probate</a>, and maximizing the value of the estate by reducing taxes and other expenses. The ultimate goal of estate planning can only be determined by the specific goals of the estate owner, and may be as simple or complex as the owner's wishes and needs directs. Guardians are often designated for minor children and beneficiaries with <a href="/wiki/Capacity_(law)" title="Capacity (law)">incapacity</a>.<sup id="cite_ref-4" class="reference"><a href="#cite_note-4"><span class="cite-bracket">[</span>4<span class="cite-bracket">]</span></a></sup> </p> <meta property="mw:PageProp/toc" /> <div class="mw-heading mw-heading2"><h2 id="Devices">Devices</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Estate_planning&action=edit&section=1" title="Edit section: Devices"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>Estate planning may involve a <a href="/wiki/Will_(law)" class="mw-redirect" title="Will (law)">will</a>, <a href="/wiki/Trust_(property)" class="mw-redirect" title="Trust (property)">trusts</a>, beneficiary designations, <a href="/wiki/Power_of_appointment" title="Power of appointment">powers of appointment</a>, property ownership (for example, <a href="/wiki/Joint_tenancy" class="mw-redirect" title="Joint tenancy">joint tenancy</a> with rights of survivorship, tenancy in common, tenancy by the entirety), gifts, and <a href="/wiki/Power_of_attorney" title="Power of attorney">powers of attorney</a> (specifically a durable financial power of attorney and a durable medical power of attorney). </p><p>More sophisticated estate plans may cover deferring or decreasing <a href="/wiki/Inheritance_tax" title="Inheritance tax">estate taxes</a><sup id="cite_ref-5" class="reference"><a href="#cite_note-5"><span class="cite-bracket">[</span>5<span class="cite-bracket">]</span></a></sup> or business succession.<sup id="cite_ref-6" class="reference"><a href="#cite_note-6"><span class="cite-bracket">[</span>6<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading3"><h3 id="Wills">Wills</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Estate_planning&action=edit&section=2" title="Edit section: Wills"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <figure class="mw-default-size mw-halign-right" typeof="mw:File/Thumb"><a href="/wiki/File:Attorney_meets_with_client_for_estate_planning.jpg" class="mw-file-description"><img src="//upload.wikimedia.org/wikipedia/commons/thumb/7/7a/Attorney_meets_with_client_for_estate_planning.jpg/220px-Attorney_meets_with_client_for_estate_planning.jpg" decoding="async" width="220" height="358" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/7/7a/Attorney_meets_with_client_for_estate_planning.jpg/330px-Attorney_meets_with_client_for_estate_planning.jpg 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/7/7a/Attorney_meets_with_client_for_estate_planning.jpg/440px-Attorney_meets_with_client_for_estate_planning.jpg 2x" data-file-width="922" data-file-height="1502" /></a><figcaption>An attorney meets with client for estate planning.</figcaption></figure> <p><a href="/wiki/Will_and_testament" title="Will and testament">Wills</a> are a common estate planning tool, and are usually the simplest device for planning the distribution of an estate. It must be created and executed in compliance with the laws of the jurisdiction where it is created. If <a href="/wiki/Probate" title="Probate">probate</a> proceedings occur in a different jurisdiction, it is important to ensure that the will complies with the laws of that jurisdiction, or that the jurisdiction will follow the provisions of a valid out-of-state will even if those provisions might be invalid for a will executed in that jurisdiction.<sup id="cite_ref-7" class="reference"><a href="#cite_note-7"><span class="cite-bracket">[</span>7<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading3"><h3 id="Trusts">Trusts</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Estate_planning&action=edit&section=3" title="Edit section: Trusts"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>A <a href="/wiki/Trust_law" class="mw-redirect" title="Trust law">trust</a> may be used as an estate planning tool to direct the distribution of assets after the person who creates the trust passes away or becomes incapacitated. Trusts may be used to provide for the distribution of funds for the benefit of minor children or developmentally disabled children. For example, a <a href="/wiki/Spendthrift_trust" title="Spendthrift trust">spendthrift trust</a> may be used to prevent wasteful spending by a <a href="/wiki/Spendthrift" title="Spendthrift">spendthrift</a> child, or a <a href="/wiki/Special_needs_trust" title="Special needs trust">special needs trust</a> may be used for developmentally disabled children or adults. Trusts offer a high degree of control over management and disposition of assets.<sup id="cite_ref-8" class="reference"><a href="#cite_note-8"><span class="cite-bracket">[</span>8<span class="cite-bracket">]</span></a></sup> Furthermore, certain types of trust provisions can provide for the management of wealth for several generations past the settlor. Typically referred to as dynasty planning, these types of trust provisions allow for the protection of wealth for several generations after a person's death.<sup id="cite_ref-9" class="reference"><a href="#cite_note-9"><span class="cite-bracket">[</span>9<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading3"><h3 id="Advance_directives">Advance directives</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Estate_planning&action=edit&section=4" title="Edit section: Advance directives"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>An estate plan may include the creation of advance directives, which are documents that direct what will happen to a person's personal care if the person becomes legally incapacitated. For example, an estate plan may include a <a href="/wiki/Healthcare_proxy" title="Healthcare proxy">healthcare proxy</a>, <a href="/wiki/Power_of_attorney#Durable" title="Power of attorney">durable power of attorney</a>, and <a href="/wiki/Advance_healthcare_directive#Living_will" title="Advance healthcare directive">living will</a>. </p><p>After widespread <a href="/wiki/Litigation" class="mw-redirect" title="Litigation">litigation</a> and media coverage surrounding the <a href="/wiki/Terri_Schiavo" class="mw-redirect" title="Terri Schiavo">Terri Schiavo</a> case, estate planning <a href="/wiki/Attorneys_in_the_United_States" title="Attorneys in the United States">attorneys</a> often advise clients to also create a <a href="/wiki/Living_will" class="mw-redirect" title="Living will">living will</a>, which is a form of an advance directive. Specific final arrangements, such as whether to be buried or cremated, are also often part of estate plan documents. </p> <div class="mw-heading mw-heading2"><h2 id="Tax">Tax</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Estate_planning&action=edit&section=5" title="Edit section: Tax"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>Income, gift, estate, and generation-skipping transfer tax planning plays a significant role in choosing the structure and vehicles used to create an estate plan. </p><p>In the United States, assets left to a spouse who is a U.S. citizen or any qualified charity are not subject to U.S. Federal estate tax. Assets left to any other heir, including the decedent's children, may be taxed if that portion of the estate has a value in excess of the lifetime gift, estate, and generation-skipping transfer tax exemption amount. As of 2023, the federal exemption amount was $12,920,000. For a married couple, the combined exemption is $25,840,000.<sup id="cite_ref-10" class="reference"><a href="#cite_note-10"><span class="cite-bracket">[</span>10<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading3"><h3 id="Tax_strategies">Tax strategies</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Estate_planning&action=edit&section=6" title="Edit section: Tax strategies"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>One way to minimize or avoid U.S. Federal gift, estate and generation-skipping transfer taxes is to distribute the property in incremental gifts during the person's lifetime. Individuals may give away as much as $17,000 per year (in 2023) to another person without incurring gift tax or using up any of their lifetime exemption amount. Other tax-free alternatives include paying tuition expenses or medical expenses free of gift tax, but only if the payments are made directly to the educational institution or medical provider. </p><p>Other tax-advantaged alternatives to leaving property, outside of a will, include qualified or non-qualified retirement plans (e.g. 401(k) plans and IRAs) certain "trustee" bank accounts, transfer on death (or TOD) financial accounts, and life insurance proceeds. </p><p>Because life insurance proceeds generally are not taxed for U.S. Federal income tax purposes, a life insurance trust could be used to pay estate taxes. However, if the decedent holds any <a href="/w/index.php?title=Incidents_of_ownership&action=edit&redlink=1" class="new" title="Incidents of ownership (page does not exist)">incidents of ownership</a> like the ability to remove or change a beneficiary, the proceeds will be treated as part of decedent's estate and generally will be subject to the U.S. Federal estate tax. For this reason, a trust vehicle often is used to own the life insurance policy. The trust must be irrevocable to avoid taxation of the life insurance proceeds, and it typically called an irrevocable life insurance trust (or ILIT). </p> <div class="mw-heading mw-heading2"><h2 id="Probate">Probate</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Estate_planning&action=edit&section=7" title="Edit section: Probate"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <style data-mw-deduplicate="TemplateStyles:r1236090951">.mw-parser-output .hatnote{font-style:italic}.mw-parser-output div.hatnote{padding-left:1.6em;margin-bottom:0.5em}.mw-parser-output .hatnote i{font-style:normal}.mw-parser-output .hatnote+link+.hatnote{margin-top:-0.5em}@media print{body.ns-0 .mw-parser-output .hatnote{display:none!important}}</style><div role="note" class="hatnote navigation-not-searchable">Main article: <a href="/wiki/Probate" title="Probate">Probate</a></div> <p>Countries whose legal systems evolved from the British common law system, like the United States,<sup id="cite_ref-usprobate_11-0" class="reference"><a href="#cite_note-usprobate-11"><span class="cite-bracket">[</span>11<span class="cite-bracket">]</span></a></sup> typically use the probate system for distributing property at death. Probate is a process where </p> <ol><li>the decedent's purported will, if any, is entered in court,</li> <li>after hearing evidence from the representative of the estate, the court decides if the will is valid,</li> <li>a personal representative is appointed by the court as a fiduciary to gather and take control of the estate's assets,</li> <li>known and unknown creditors are notified (through direct notice or publication in the media) to file any claims against the estate,</li> <li>claims are paid out (if funds remain) in the order or priority governed by state statute,</li> <li>remaining funds are distributed to beneficiaries named in the will, or heirs (next-of-kin) if there is no will, and</li> <li>the probate judge closes out the estate.</li></ol> <div class="mw-heading mw-heading3"><h3 id="Probate_avoidance">Probate avoidance</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Estate_planning&action=edit&section=8" title="Edit section: Probate avoidance"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>Due to the time and expenses associated with the traditional probate process, modern estate planners frequently counsel clients to enact probate avoidance strategies. Some common probate-avoidance strategies include: </p> <ol><li>revocable living trusts (sometimes called revocable inter vivos trusts),</li> <li>joint ownership of assets and naming death beneficiaries,</li> <li>making lifetime gifts, and</li> <li>purchasing <a href="/wiki/Life_insurance" title="Life insurance">life insurance</a>.</li></ol> <p>If a revocable living trust is used as a part of an estate plan, the key to probate avoidance is ensuring that the living trust is "funded" during the lifetime of the person establishing the trust. After executing a trust agreement, the settlor should ensure that all assets are properly re-registered in the name of the living trust. If assets (especially higher value assets and real estate) remain outside of a trust, then a probate proceeding may be necessary to transfer the asset to the trust upon the death of the testator. </p> <div class="mw-heading mw-heading3"><h3 id="Designation_of_a_beneficiary">Designation of a beneficiary</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Estate_planning&action=edit&section=9" title="Edit section: Designation of a beneficiary"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>Although legal restrictions may apply, it is broadly possible to convey property outside of probate, through such tools as a living trust, forms of joint property ownership that include a right of survivorship, payable on death account, or beneficiary designation on a financial account or insurance policy. Beneficiary designations are considered distributions under the law of contracts and cannot be changed by statements or provisions outside of the contract, such as a clause in a will. </p><p>In the <a href="/wiki/United_States" title="United States">United States</a>, without a beneficiary statement, the default provision in the contract or custodian-agreement (for an IRA) will apply, which may be the estate of the owner resulting in higher taxes and extra fees. Generally, beneficiary designations are made for life insurance policies, employee benefits, (including retirement plans and group life insurance) and Individual Retirement Accounts. </p> <ul><li><b>Identity</b>: A specific, identifiable individual or business must be designated as beneficiary for life insurance policies. Businesses may not be the beneficiary of a group life insurance policy or a retirement plan.</li> <li><b>Contingent beneficiary</b>: If the primary beneficiary predeceases the <a href="/wiki/Contract" title="Contract">contract</a> owner, the contingent beneficiary becomes the designated beneficiary. If a contingent beneficiary is not named, the default provision in the contract or custodian-agreement applies.</li> <li><b>Death</b>: For retirement plan assets, at the account owner's death, the primary beneficiary may select his or her own beneficiaries if the remaining balance will be paid out over time. There is no obligation to retain the contingent beneficiary designated by the IRA owner.</li> <li><b>Multiple accounts</b>: A policy owner or retirement account owner can designate multiple beneficiaries. However, retirement plans governed by ERISA provide protections for spouses of account holders that prevent the disinheritance of a living spouse.</li></ul> <div class="mw-heading mw-heading3"><h3 id="Mediation">Mediation</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Estate_planning&action=edit&section=10" title="Edit section: Mediation"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p><a href="/wiki/Mediation" title="Mediation">Mediation</a> serves as an alternative to a full-scale litigation to settle disputes. At a mediation, family members and beneficiaries discuss plans on transfer of assets. Because of the potential conflicts associated with blended families, step siblings, and multiple marriages, creating an estate plan through mediation allows people to confront the issues head-on and design a plan that will minimize the chance of future family conflict and meet their financial goals. </p> <div class="mw-heading mw-heading2"><h2 id="Worldwide">Worldwide</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Estate_planning&action=edit&section=11" title="Edit section: Worldwide"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <div class="mw-heading mw-heading3"><h3 id="Malaysia">Malaysia</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Estate_planning&action=edit&section=12" title="Edit section: Malaysia"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>In <a href="/wiki/Peninsular_Malaysia" title="Peninsular Malaysia">West Malaysia</a> and <a href="/wiki/Sarawak" title="Sarawak">Sarawak</a>, wills are governed by the Wills Act 1959. In <a href="/wiki/Sabah" title="Sabah">Sabah</a>, the Will Ordinance (Sabah Cap. 158) applies. The Wills Act 1959 and the Wills Ordinance applies to non-Muslims only.<sup id="cite_ref-:0_12-0" class="reference"><a href="#cite_note-:0-12"><span class="cite-bracket">[</span>12<span class="cite-bracket">]</span></a></sup> Section 2(2) of the Wills Act 1959 states that the Act does not apply to wills of persons professing the religion of Islam.<sup id="cite_ref-:0_12-1" class="reference"><a href="#cite_note-:0-12"><span class="cite-bracket">[</span>12<span class="cite-bracket">]</span></a></sup> For <a href="/wiki/Muslims" title="Muslims">Muslims</a>, inheritance will be governed under <a href="/wiki/Syariah_law" class="mw-redirect" title="Syariah law">Syariah Law</a> where one would need to prepare Syariah compliant Islamic instruments for succession. </p><p>Section 2 of the Wills Act 1959<sup id="cite_ref-:0_12-2" class="reference"><a href="#cite_note-:0-12"><span class="cite-bracket">[</span>12<span class="cite-bracket">]</span></a></sup> defines a will as a 'declaration intended to have legal effect of the intentions of a testator with respect to his property or other matters which he desires to be carried into effect after his death and includes a testament, a codicil and an appointment by will or by writing in the nature of a will in exercise of a power and also a disposition by will or testament of the guardianship, custody and tuition of any child'.<sup id="cite_ref-:0_12-3" class="reference"><a href="#cite_note-:0-12"><span class="cite-bracket">[</span>12<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading4"><h4 id="Validity">Validity</h4><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Estate_planning&action=edit&section=13" title="Edit section: Validity"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>In Malaysia, a person writing a will must comply with the <a href="/wiki/Testamentary_capacity" title="Testamentary capacity">formalities</a> stated in Section 5 of the Wills Act 1959<sup id="cite_ref-:0_12-4" class="reference"><a href="#cite_note-:0-12"><span class="cite-bracket">[</span>12<span class="cite-bracket">]</span></a></sup> in order for the will to be valid and effective. </p><p>Under the Wills Act 1959, the youngest age to write a Will is when he/she is 18 years old, whereas for Sabah, it is 21 years old. At the time of signing a Will, the testator as the maker of the Will, must have sound mind which means he/she must be fully aware of the document he/she is signing is a Will, understand the contents of his/her Will and is not intoxicated by drugs or any mental illness affecting his/her mental capacity. At the time of signing, he must not be under duress or undue influence. In addition, when the Will is signed by the testator, there must be at least two witnesses who are at least 18 years old, of sound mind and they are not visually impaired. The role of the witnesses is only to attest that the testator signed his/her Will. </p> <ol><li>. The Will must be made in written form. No will shall be valid unless it is in <a href="/wiki/Writing" title="Writing">writing</a> and executed in the manner provided in section 5(2) of the Wills Act 1959.<sup id="cite_ref-:0_12-5" class="reference"><a href="#cite_note-:0-12"><span class="cite-bracket">[</span>12<span class="cite-bracket">]</span></a></sup></li> <li>Testator must be at the age of majority. The testator must be at least 18 years old as stipulated under the Age of Majority Act 1971<sup id="cite_ref-:1_13-0" class="reference"><a href="#cite_note-:1-13"><span class="cite-bracket">[</span>13<span class="cite-bracket">]</span></a></sup> in <a href="/wiki/Peninsular_Malaysia" title="Peninsular Malaysia">Peninsular Malaysia</a> and <a href="/wiki/Sarawak" title="Sarawak">Sarawak</a>, whereas in <a href="/wiki/Sabah" title="Sabah">Sabah</a>, the age of majority is 21 years old as stated under Section 4 of the Wills Ordinance 1953.<sup id="cite_ref-:0_12-6" class="reference"><a href="#cite_note-:0-12"><span class="cite-bracket">[</span>12<span class="cite-bracket">]</span></a></sup></li> <li>Signing of Will. The Will must be attested by two or more <a href="/wiki/Witness" title="Witness">witnesses</a> in the presence of the testator and each other. A <a href="/wiki/Beneficiary" title="Beneficiary">beneficiary</a> or his/her spouse cannot be a witness to the will. No beneficiary or his/her spouse will be entitled to receive any devise, legacy, estate, interest, gift or appointment if the <a href="/wiki/Beneficiary" title="Beneficiary">beneficiary</a> or his/her spouse is the attesting witness to the will.</li> <li>Sound Mind. The <a href="/wiki/Testator" title="Testator">testator</a> must be of 'sound mind' ("testamentary capacity") as provided by Section 3 of the Wills Act 1959.<sup id="cite_ref-:0_12-7" class="reference"><a href="#cite_note-:0-12"><span class="cite-bracket">[</span>12<span class="cite-bracket">]</span></a></sup> If the <a href="/wiki/Testator" title="Testator">testator</a> is ill or of old age, it is advisable to obtain a letter from the <a href="/wiki/Physician" title="Physician">medical practitioner</a> stating that the testator is of sound mind and not under the influence of any medication.</li></ol> <div class="mw-heading mw-heading4"><h4 id="Revocation_of_the_Will">Revocation of the Will</h4><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Estate_planning&action=edit&section=14" title="Edit section: Revocation of the Will"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <ol><li>Marriage: marriage will revoke a will made earlier by the testator unless it was expressed in the will that it was made in contemplation of marriage, and shall not be revoked by the solemnisation of the marriage contemplated to the named fiancé(e).<sup id="cite_ref-14" class="reference"><a href="#cite_note-14"><span class="cite-bracket">[</span>14<span class="cite-bracket">]</span></a></sup></li> <li>Writing a new will: only the latest will would be recognised as the valid one by the courts<sup id="cite_ref-15" class="reference"><a href="#cite_note-15"><span class="cite-bracket">[</span>15<span class="cite-bracket">]</span></a></sup></li> <li>Declaration in writing of an intention to revoke the will: the testator makes a written statement about their intention to revoke the will. The said statement has to be signed by the testator in the presence of two witnesses.</li> <li>Conversion to the Islamic faith: Section 2(2) of the Wills Act 1959 states that the Act does not apply to wills of persons professing the religion of Islam. When the testator (previously a non-Muslim) embraces the Islamic faith, the will made previously shall be void as it no longer comes under the ambit of the Wills Act 1959.<sup id="cite_ref-16" class="reference"><a href="#cite_note-16"><span class="cite-bracket">[</span>16<span class="cite-bracket">]</span></a></sup> The testator, after conversion, can write a new will in accordance with the Islamic Laws whereby only one third of the total estate can be disposed of by way of a will, and the remaining two thirds by Sijil Faraid (a certificate of Muslim inheritance law). If the Muslim testator would like to dispose of more than one third of their total estate, the consent of all lawful beneficiaries must be obtained.</li> <li>Intentional destruction: pursuant to Section 14 of the Wills Act of Malaysia a will can be burnt, torn or otherwise intentionally destroyed by the testator or a third party in the presence of the testator and under their direction, with the intention to revoke the will. Accidental or malicious destruction by a third party does not render the revocation effective.<sup class="noprint Inline-Template Template-Fact" style="white-space:nowrap;">[<i><a href="/wiki/Wikipedia:Citation_needed" title="Wikipedia:Citation needed"><span title="This claim needs references to reliable sources. (December 2020)">citation needed</span></a></i>]</sup></li></ol> <div class="mw-heading mw-heading4"><h4 id="Intestate_succession">Intestate succession</h4><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Estate_planning&action=edit&section=15" title="Edit section: Intestate succession"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>If a person dies without a will, the Distribution Act 1958<sup id="cite_ref-:1_13-1" class="reference"><a href="#cite_note-:1-13"><span class="cite-bracket">[</span>13<span class="cite-bracket">]</span></a></sup> (which was amended in 1997) applies. It provides for a list of <a href="/wiki/Inheritance" title="Inheritance">heirs</a> who are entitled and this is best shown in the table below: </p> <table class="wikitable"> <caption> </caption> <tbody><tr> <th><b>Deceased died without a Will and is survived by...</b> </th> <th><b>Entitlement of the heirs...</b> </th></tr> <tr> <td><a href="/wiki/Spouse" title="Spouse">Spouse</a> only </td> <td>All to the spouse </td></tr> <tr> <td>Children only </td> <td>All the children equally, if there is more than one </td></tr> <tr> <td>Parent(s) only </td> <td>All to the parents equally, if there is more than one </td></tr> <tr> <td>Spouse and children </td> <td>1/3 to the spouse </td></tr> <tr> <td>Spouse and parent(s) </td> <td>1/2 to the spouse <p>1/2 to the parents equally, if there is more than one </p> </td></tr> <tr> <td>Spouse, children and parent(s) </td> <td>1/4 to the spouse<br />1/4 to the parents equally, if there is more than one<br />2/4 to the children equally, if there is more than one </td></tr> <tr> <td>Children and parent(s) </td> <td>1/3 to the parents, if there is more than one <p>2/3 to the children equally, if there is more than one </p> </td></tr></tbody></table> <div class="mw-heading mw-heading3"><h3 id="Canada">Canada</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Estate_planning&action=edit&section=16" title="Edit section: Canada"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1236090951"><div role="note" class="hatnote navigation-not-searchable">See also: <a href="/wiki/Inheritance_law_in_Canada" title="Inheritance law in Canada">Inheritance law in Canada</a></div> <p>Inheritance law in Canada is <a href="/wiki/Constitution_of_Canada" title="Constitution of Canada">constitutionally</a> a <a href="/wiki/Canadian_federalism" title="Canadian federalism">provincial matter</a>. Therefore, the laws governing inheritance in Canada is legislated by each individual <a href="/wiki/Provinces_and_territories_of_Canada" title="Provinces and territories of Canada">province</a>. <sup id="cite_ref-17" class="reference"><a href="#cite_note-17"><span class="cite-bracket">[</span>17<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading3"><h3 id="United_States">United States</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Estate_planning&action=edit&section=17" title="Edit section: United States"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>In the <a href="/wiki/United_States" title="United States">United States</a>, the process of estate planning is regulated. The U.S. law of estate planning overlaps to some degree with <a href="/wiki/Elder_law" class="mw-redirect" title="Elder law">elder law</a>, which additionally includes other provisions such as <a href="/wiki/Long-term_care" title="Long-term care">long-term care</a>.<sup id="cite_ref-moses_1-1" class="reference"><a href="#cite_note-moses-1"><span class="cite-bracket">[</span>1<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading2"><h2 id="See_also">See also</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Estate_planning&action=edit&section=18" title="Edit section: See also"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <ul><li><a href="/wiki/Elder_law_(United_States)" title="Elder law (United States)">Elder law (United States)</a></li> <li><a href="/wiki/Estate_(law)" title="Estate (law)">Estates</a></li> <li><a href="/wiki/Inheritance" title="Inheritance">Inheritance</a></li> <li><a href="/wiki/Personal_finance" title="Personal finance">Personal finance</a></li> <li><a href="/wiki/Probate" title="Probate">Probate</a></li> <li><a href="/wiki/Trusts_law" class="mw-redirect" title="Trusts law">Trusts</a></li></ul> <div class="mw-heading mw-heading2"><h2 id="References">References</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Estate_planning&action=edit&section=19" title="Edit section: References"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <div class="mw-references-wrap mw-references-columns"><ol class="references"> <li id="cite_note-moses-1"><span class="mw-cite-backlink">^ <a href="#cite_ref-moses_1-0"><sup><i><b>a</b></i></sup></a> <a href="#cite_ref-moses_1-1"><sup><i><b>b</b></i></sup></a></span> <span class="reference-text"><style data-mw-deduplicate="TemplateStyles:r1238218222">.mw-parser-output cite.citation{font-style:inherit;word-wrap:break-word}.mw-parser-output .citation q{quotes:"\"""\"""'""'"}.mw-parser-output .citation:target{background-color:rgba(0,127,255,0.133)}.mw-parser-output .id-lock-free.id-lock-free a{background:url("//upload.wikimedia.org/wikipedia/commons/6/65/Lock-green.svg")right 0.1em center/9px no-repeat}.mw-parser-output .id-lock-limited.id-lock-limited a,.mw-parser-output .id-lock-registration.id-lock-registration a{background:url("//upload.wikimedia.org/wikipedia/commons/d/d6/Lock-gray-alt-2.svg")right 0.1em center/9px no-repeat}.mw-parser-output .id-lock-subscription.id-lock-subscription a{background:url("//upload.wikimedia.org/wikipedia/commons/a/aa/Lock-red-alt-2.svg")right 0.1em center/9px no-repeat}.mw-parser-output .cs1-ws-icon a{background:url("//upload.wikimedia.org/wikipedia/commons/4/4c/Wikisource-logo.svg")right 0.1em center/12px no-repeat}body:not(.skin-timeless):not(.skin-minerva) .mw-parser-output .id-lock-free a,body:not(.skin-timeless):not(.skin-minerva) .mw-parser-output .id-lock-limited a,body:not(.skin-timeless):not(.skin-minerva) .mw-parser-output .id-lock-registration a,body:not(.skin-timeless):not(.skin-minerva) .mw-parser-output .id-lock-subscription a,body:not(.skin-timeless):not(.skin-minerva) .mw-parser-output .cs1-ws-icon a{background-size:contain;padding:0 1em 0 0}.mw-parser-output .cs1-code{color:inherit;background:inherit;border:none;padding:inherit}.mw-parser-output .cs1-hidden-error{display:none;color:var(--color-error,#d33)}.mw-parser-output .cs1-visible-error{color:var(--color-error,#d33)}.mw-parser-output .cs1-maint{display:none;color:#085;margin-left:0.3em}.mw-parser-output .cs1-kern-left{padding-left:0.2em}.mw-parser-output .cs1-kern-right{padding-right:0.2em}.mw-parser-output .citation .mw-selflink{font-weight:inherit}@media screen{.mw-parser-output .cs1-format{font-size:95%}html.skin-theme-clientpref-night .mw-parser-output .cs1-maint{color:#18911f}}@media screen and (prefers-color-scheme:dark){html.skin-theme-clientpref-os .mw-parser-output .cs1-maint{color:#18911f}}</style><cite id="CITEREFMosesPope1979" class="citation journal cs1">Moses, A. L.; Pope, Adele J. (1979). <a rel="nofollow" class="external text" href="http://heinonline.org/HOL/LandingPage?handle=hein.journals/sclr30&div=34&id=&page=">"Estate Planning, Disability, and the Durable Power of Attorney"</a>. <i>South Carolina Law Review</i>. <b>30</b>: 511<span class="reference-accessdate">. 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Retrieved <span class="nowrap">20 September</span> 2017</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=Judicial+Branch+of+California&rft.atitle=Wills%2C+Estates%2C+and+Probate&rft_id=http%3A%2F%2Fwww.courts.ca.gov%2F8865.htm&rfr_id=info%3Asid%2Fen.wikipedia.org%3AEstate+planning" class="Z3988"></span></span> </li> <li id="cite_note-:0-12"><span class="mw-cite-backlink">^ <a href="#cite_ref-:0_12-0"><sup><i><b>a</b></i></sup></a> <a href="#cite_ref-:0_12-1"><sup><i><b>b</b></i></sup></a> <a href="#cite_ref-:0_12-2"><sup><i><b>c</b></i></sup></a> <a href="#cite_ref-:0_12-3"><sup><i><b>d</b></i></sup></a> <a href="#cite_ref-:0_12-4"><sup><i><b>e</b></i></sup></a> <a href="#cite_ref-:0_12-5"><sup><i><b>f</b></i></sup></a> <a href="#cite_ref-:0_12-6"><sup><i><b>g</b></i></sup></a> <a href="#cite_ref-:0_12-7"><sup><i><b>h</b></i></sup></a></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFFederal_Constitution2006" class="citation book cs1">Federal Constitution, Act 346 (2006). <i>Wills Act 1959</i>. 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Archived from <a rel="nofollow" class="external text" href="https://www.canada.ca/en/financial-consumer-agency/services/estate-planning/resources-estate-law.html">the original</a> on 2022-10-17<span class="reference-accessdate">. Retrieved <span class="nowrap">2023-01-28</span></span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=Provincial+and+territorial+resources+on+estate+law&rft_id=https%3A%2F%2Fwww.canada.ca%2Fen%2Ffinancial-consumer-agency%2Fservices%2Festate-planning%2Fresources-estate-law.html&rfr_id=info%3Asid%2Fen.wikipedia.org%3AEstate+planning" class="Z3988"></span></span> </li> </ol></div> <div class="mw-heading mw-heading2"><h2 id="Bibliography">Bibliography</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Estate_planning&action=edit&section=20" title="Edit section: Bibliography"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <ul><li>Society of Certified Senior Advisors (2009). "Working with Seniors Health, Financial and Social Issues".</li> <li>William P. Streng, J.D., <i>Estate Planning</i>, Estates, Gifts and Trusts Portfolios, Vol. 800 (2nd ed. 2012), Bloomberg BNA.</li></ul> <div class="mw-heading mw-heading2"><h2 id="External_links">External links</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Estate_planning&action=edit&section=21" title="Edit section: External links"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <ul><li><a rel="nofollow" class="external text" href="http://www.aaepa.com/">American Academy of Estate Planning Attorneys</a></li></ul> <div class="navbox-styles"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><style data-mw-deduplicate="TemplateStyles:r1236075235">.mw-parser-output .navbox{box-sizing:border-box;border:1px solid #a2a9b1;width:100%;clear:both;font-size:88%;text-align:center;padding:1px;margin:1em auto 0}.mw-parser-output .navbox .navbox{margin-top:0}.mw-parser-output .navbox+.navbox,.mw-parser-output .navbox+.navbox-styles+.navbox{margin-top:-1px}.mw-parser-output .navbox-inner,.mw-parser-output .navbox-subgroup{width:100%}.mw-parser-output .navbox-group,.mw-parser-output .navbox-title,.mw-parser-output .navbox-abovebelow{padding:0.25em 1em;line-height:1.5em;text-align:center}.mw-parser-output .navbox-group{white-space:nowrap;text-align:right}.mw-parser-output .navbox,.mw-parser-output .navbox-subgroup{background-color:#fdfdfd}.mw-parser-output .navbox-list{line-height:1.5em;border-color:#fdfdfd}.mw-parser-output .navbox-list-with-group{text-align:left;border-left-width:2px;border-left-style:solid}.mw-parser-output tr+tr>.navbox-abovebelow,.mw-parser-output tr+tr>.navbox-group,.mw-parser-output tr+tr>.navbox-image,.mw-parser-output tr+tr>.navbox-list{border-top:2px solid #fdfdfd}.mw-parser-output .navbox-title{background-color:#ccf}.mw-parser-output .navbox-abovebelow,.mw-parser-output .navbox-group,.mw-parser-output .navbox-subgroup .navbox-title{background-color:#ddf}.mw-parser-output .navbox-subgroup .navbox-group,.mw-parser-output .navbox-subgroup .navbox-abovebelow{background-color:#e6e6ff}.mw-parser-output .navbox-even{background-color:#f7f7f7}.mw-parser-output .navbox-odd{background-color:transparent}.mw-parser-output .navbox .hlist td dl,.mw-parser-output .navbox .hlist td ol,.mw-parser-output .navbox .hlist td ul,.mw-parser-output .navbox td.hlist dl,.mw-parser-output .navbox td.hlist ol,.mw-parser-output .navbox td.hlist ul{padding:0.125em 0}.mw-parser-output .navbox .navbar{display:block;font-size:100%}.mw-parser-output .navbox-title .navbar{float:left;text-align:left;margin-right:0.5em}body.skin--responsive .mw-parser-output .navbox-image img{max-width:none!important}@media print{body.ns-0 .mw-parser-output .navbox{display:none!important}}</style></div><div role="navigation" class="navbox authority-control" aria-label="Navbox" style="padding:3px"><table class="nowraplinks hlist navbox-inner" style="border-spacing:0;background:transparent;color:inherit"><tbody><tr><th scope="row" class="navbox-group" style="width:1%"><a href="/wiki/Help:Authority_control" title="Help:Authority control">Authority control databases</a> <span class="mw-valign-text-top noprint" typeof="mw:File/Frameless"><a href="https://www.wikidata.org/wiki/Q5400688#identifiers" title="Edit this at Wikidata"><img alt="Edit this at Wikidata" src="//upload.wikimedia.org/wikipedia/en/thumb/8/8a/OOjs_UI_icon_edit-ltr-progressive.svg/10px-OOjs_UI_icon_edit-ltr-progressive.svg.png" decoding="async" width="10" height="10" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/en/thumb/8/8a/OOjs_UI_icon_edit-ltr-progressive.svg/15px-OOjs_UI_icon_edit-ltr-progressive.svg.png 1.5x, //upload.wikimedia.org/wikipedia/en/thumb/8/8a/OOjs_UI_icon_edit-ltr-progressive.svg/20px-OOjs_UI_icon_edit-ltr-progressive.svg.png 2x" data-file-width="20" data-file-height="20" /></a></span></th><td class="navbox-list-with-group navbox-list navbox-odd" style="width:100%;padding:0"><div style="padding:0 0.25em"><ul><li><span class="uid"><a rel="nofollow" class="external text" href="https://catalog.archives.gov/id/10638355">NARA</a></span></li></ul></div></td></tr></tbody></table></div>    </div><noscript><img src="https://login.wikimedia.org/wiki/Special:CentralAutoLogin/start?type=1x1" alt="" width="1" height="1" style="border: none; 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