This simple will is designed for a widow with adult children, when there is no concern about federal estate taxation. Specific gifts of cash and personal property are made to certain individuals and institutions. The remainder of the property (residuary estate) passes to the Testatrix's children, in equal shares. A "per stirpes" distribution is provided for descendants of deceased children. No trusts are created.
LAST WILL AND TESTAMENT
SALLY T. DOE
I, Sally T. Doe, of the Town of __________, County of __________, and State of __________, being of sound and disposing mind and memory, do hereby make, publish and declare this to be my Last Will and Testament, hereby revoking all Wills and Codicils previously made by me.
ARTICLE I: DECLARATIONS
I declare that I am a widow as of the date of this Will and that my husband, William B. Doe, is deceased. I further declare that I have three (3) children, namely: William B. Doe, Jr. of _____________, _____________; Karen W. Doe of _____________, _____________; and Jennifer A. Doe of _____________, _____________.
ARTICLE II: DEBTS AND EXPENSES
I direct that all of my legally enforceable debts, funeral expenses and estate administration expenses be paid as soon after my death as may be practicable, except that any debt or expense secured by a mortgage, pledge or similar encumbrance on property owned by me at my death need not be paid by my estate, but such property may pass subject to such mortgage, pledge or similar encumbrance.
ARTICLE III: TAXES
I direct that all estate, inheritance, legacy, transfer, succession and other death taxes or duties (together with interest and penalties thereon, if any) that are levied or assessed upon or with respect to any property included as part of my gross estate, whether such property passes under the provisions of this Will or otherwise, shall be paid out of my residuary estate as an administrative expense, without any proration or apportionment that might otherwise be required by law.
ARTICLE IV: SPECIFIC BEQUEST OF SOLE PROPRIETORSHIP
A. I am currently the owner of a business that I operate at _________, __________, __________ under the name of "Sally's Solutions." If I own all or any part of this business, or any successor business, at the time of my death, I give and bequeath the same to my daughter, Karen W. Doe, if she survives me. This gift shall include all property used in connection with this business, both real and personal, as shown on the books thereof including, but not limited to, all real estate, buildings, machinery, equipment, furniture and fixtures, inventory, accounts receivable, contracts, insurance policies (with the exception of any insurance policies on my life), and all bank accounts used by me in this business at the time of my death; provided, however, that this gift shall be subject to all outstanding debts, accounts payable and other claims against said business at the time of my death.
B. My Executors shall deliver the assets of this business to my daughter, Karen W. Doe, as soon as possible after my death so that the conduct of this business may continue without unnecessary interruption. However, my Executors may require that adequate security be provided in order to protect my estate from creditors.
C. If my daughter, Karen W. Doe, does not survive me, then this gift to her shall lapse and the same shall become a part of my residuary estate to be distributed as hereinafter provided in Article VIII of this Will.
ARTICLE V: SPECIFIC BEQUEST OF PROPERTY
I give and bequeath my Towle sterling silver flatware, Chippendale pattern, circa 1937, consisting of 12 place settings and 8 serving pieces, to my good friend, Rachel C. Cunningham, of __________, __________, if she survives me. If my good friend, Rachel C. Cunningham, does not survive me, this bequest to her shall lapse and the same shall become a part of my residuary estate, to be distributed as hereinafter provided in Article VIII of this Will.
A. I give all of the tangible personal property that I may own at the time of my death, which is not otherwise specifically bequeathed under this Will, including my personal effects, jewelry, household furniture and furnishings, garden and lawn furnishings and equipment, books, silver, art objects, hobby equipment and collections, wearing apparel, automobiles, and other personal articles, to my children who survive me, share and share alike.
ARTICLE VII: GENERAL BEQUEST TO CHURCH
I give and bequeath the sum FIVE THOUSAND AND 00/100 DOLLARS ($5,000.00) to the ABC Church located at __________, __________,__________, for masses for the repose of the soul of my deceased husband, William B. Doe. If the ABC Church is not in existence at the time of my death, then this bequest shall lapse and the same shall become a part of my residuary estate, to be distributed as hereinafter provided in Article VIII of this Will.
ARTICLE VIII: RESIDUARY ESTATE
A. All the rest, residue and remainder of the property that I may own at the time of my death, whether real, personal or mixed, of whatever kind and nature and wherever situated, including all property that I may acquire or become entitled to after the execution of this Will, or other gifts made by this Will that fail for any reason, but excluding any property over or concerning which I may have any power of appointment (all hereinafter referred to as my "residuary estate"), I give, devise and bequeath in equal shares to my children who survive me and the descendants of any deceased children of mine who survive me, per stirpes, outright and free of any trust.
B. If none of my children or any of their descendants survive me, then I give, devise and bequeath my residuary estate to my sister, Lenore A.. Sample, of _________, __________, if she survives me; otherwise to her descendants who survive me, per stirpes, outright and free of any trust.
ARTICLE IX: APPOINTMENT OF EXECUTORS
A. I nominate and appoint my son, William B. Doe, Jr., of _________, __________; my daughter, Karen W. Doe, of _________, _________, and my daughter, Jennifer A. Doe, of __________, __________.as Executors under this Will and, reposing special trust and faith in them, direct that no bond or other security be required for the faithful performance of their duties or, if bond is required, that sureties thereon be waived.
B. If one or more of the individuals so named under paragraph A above predecease me or fail to qualify as such or, having qualified, should die, resign or become incapacitated, then the remaining individual or individuals so named shall serve as my Executors.
C. In addition to any other powers that my be conferred by law, I give my Executors under this Will, including any successor or successors thereto, those powers set forth in the __________ General Statutes, any of which may be exercised without the need for court order.
If any beneficiary under this Will fails to survive me by thirty (30) days, it shall be deemed for all purposes of this Will that such beneficiary did not survive me.
Wherever the context so requires, words used herein in one gender shall be applicable to all genders, words used in the singular shall include the plural, and words used in the plural shall include the singular. The use of captions are for reference only and are not meant to govern or affect the interpretation of any part of this Will.
As used in this Will, the words "children", "descendants" and "issue" shall include children in gestation and legally adopted individuals and the descendants of legally adopted individuals, provided such adoption took place at the time the individual adopted was a minor in the jurisdiction in which the adoption took place.
If subsequent to the execution of this Will there shall be an additional child or children born to or adopted by me, I direct that such birth or adoption shall not revoke this Will and that all references herein to my children and their issue shall include both my present children and their issue and any such after-born children and their issue.
If any beneficiary named herein contests the admission of this Will into probate or institutes or joins in any proceedings as a plaintiff to contest the validity of this Will or any provision hereof (except in good faith and with probable cause), then all gifts, bequests and devises to such beneficiary shall lapse and my estate shall be administered and distributed in all respects as though such beneficiary had not survived me.
IN WITNESS WHEREOF, I have subscribed my name to this, my Last Will and Testament, consisting of ______ pages; and, for purposes of identification, I have initialed each preceding page in the presence of two persons witnessing at my request, this __________ day of ____________________, 2009.
Signed, sealed, published and declared by the above named Sally T. Doe, as and for her Last Will and Testament, in the presence of us, who, at her request, in her presence and in the presence of each other have hereunto subscribed our names as witnesses on the day and year last above written.
____________________________________ of __________________________________
____________________________________ of __________________________________
Town of __________, this __________ day of ________________, 2009.
We, the undersigned, being duly sworn, do depose and say that we witnessed the within Will of the within named Testatrix, Sally T. Doe; that we subscribed the same in her presence, in the presence of each other, and at her request; that the said Sally T. Doe, at the time of signing said Will appeared to us to be of full age and of sound and disposing mind and memory, and competent to make a testamentary disposition of real and personal property; that she voluntarily signed said Will and declared the same to be her Last Will and Testament in our presence; and that this affidavit is made at the request of the said Sally T. Doe.