Bisel
   

PA ESTATE PLANNING and DRAFTING
Volume 3 - FORMS
(163 Forms as of 2017 Update)
(All forms revised in 2008 unless otherwise noted.)

A. CLIENT LETTERS
FORM A01. Fee and Engagement Letter (Revised 2012)
FORM A02. Letter to Family Client re Business Conflicts of Interest
FORM A03. Estate Planning Data Worksheet (Revised 2017)
FORM A04. Letter Concluding Estate Planning Representation
FORM A05. Estate Planning Letter—Pour Over/Rev Trust/Irrevocable Insurance Trust—Marital/Residuary Plan (Revised 2012)
FORM A06. Document Checklist
FORM A07. Annual Gift Tax Return Letter (New 2012)

B. POWERS OF ATTORNEY, MEDICAL DOCUMENTS
FORM B01. Health Care Power of Attorney And Living Will (Revised 2012)
FORM B02. General Power of Attorney (Revised 2015 and 2016)

C. BASIC WILL AND TRUST FORMS
FORM C01. Codicil Form
FORM C02. Non-Trust Will - Outright to Spouse - Then to Children with Substitution of Issue
FORM C03. Contingent Testamentary Trust - Residue Outright to Spouse, Contingent Trust for Minor Children (Revised 2012)
FORM C04. Pour-Over Will to Testator's Revocable Trust
FORM C05. Outright to Spouse, Then Pour-Over Will to Spouse's Revocable Trust
FORM C06. Will—Testamentary Trust Shell—Use For Simple Will To Spouse With Contingent Trust For Minor Children, Disclaimer Will; Marital Deduction Formula Testamentary Trusts and GSTT Testamentary Trusts (Revised 2012)
FORM C07. Funded or Unfunded Revocable Trust - Use for Marital Deduction Formula Trusts and GSTT Trusts (Revised 2012)
FORM C08. Shell for Trust Amendment
FORM C09. Signature by Mark
FORM C10. Revocable Agreement of Trust with Marital/Residuary GST Alternatives (Revised 2009)
FORM C11. Revocable Agreement of Trust with Marital/Residuary Non GST Alternatives (Revised 2009)
FORM C12. Will with Marital/Residuary GST Alternatives (Revised 2009)
FORM C12A. Will—Short Form GST Plan with Perpetuities Trusts with Insert for Nonexempt Paid at Ages (Revised 2009)
FORM C13. Will with Marital/Residuary Non GST Alternatives (Revised 2009)
FORM C13A. Will-Marital/Residuary Plan with Payouts to Children at Ages and GST Division (Revised 2009)
FORM C14. Disclaimer Will (Revised 2009)

D. INSERTS
FORM D01. Marital/Residuary Division of Principal by Fractional Share - Insert
FORM D01A. Marital Residuary Division - Greater of Minimum Tax Marital or Marital Deduction Equal to One Half of Adjusted Gross Estate
FORM D02. Outright to Spouse/Contingent Trust for Minor Children (Revised 2012)
FORM D03. Formula Pecuniary Division into Marital and Residuary Shares - With Lesser of Pecuniary Amount or Formula - Includes Rev. Proc. 64-19 Language
FORM D04. Fractional Share Division into General Power Marital/QTIP/Residuary Trust
FORM D05. General Power Marital Trust - Payable to Residuary Trust at Spouse's Death
FORM D06. QTIP Trust - Payable to Residuary Trust at Spouse's Death
FORM D07. Residuary Trust/Current Income to Spouse with Power of Invasion for Spouse and Descendants/Separate Trusts for Children until Age 35/Remote Descendants Trust until Age 30
FORM D08. Residuary Trust/Current Income to Spouse with Power of Invasion for Spouse and Descendants/Spray for Children until Age 22/Separate Trusts for Children until Age 35/Remote Descendants Trust until Specified Age
FORM D09. GST Fractional Share Division/Exempt QTIP/Nonexempt QTIP/Nonexempt Gen Power Marital/Exempt Residuary Trust with Separate Trusts for Descendants Per Stirpes until Termination of Perpetuities Period/Nonexempt Residuary Trust until Age 35 with Contingent General Power of Appointment
FORM D10. Insert - Marital Cutback to One-Half of Adjusted Gross Estate
FORM D11. Income Allocation - Use if Credit Shelter Portion is Payable to Someone Other Than Spouse in Order to Ensure the Marital Trust Meets the "All of the Income" Requirement
FORM D12. Power of Appointment
  1. Creation
  (a) General Power of Appointment
  (b) Limited Power of Appointment
  (i) Limited to descendants with spousal life income interest with expansion to broadest possible power if no descendants survive donee of power
  (ii ) Broadest possible limited power of appointment
  (c) Contingent General Power of Appointment
  2. Exercise
FORM D13. Devise of Real Property
FORM D14. Direction to Pay Debts and Expenses
FORM D15. Disclaimer - Marital Deduction/Credit Shelter Trust
FORM D16. Options
  1. Grant of option at death to purchase closely-held stock; successive optionees
  2. Option to buy residence real estate at lesser of appraised valuation or stated figure
  3. Option to purchase lot; right given to both or either of two persons; price payable to third
FORM D17. Alternative Tax Clauses for Wills/Revocable Trusts (Revised 2012)
  1. Standard tax clause
  2. Broad tax clause for simple will or single testamentary trust
  3. Each legatee and each nonprobate recipient bears own share of death taxes
  4. Broad tax clause for surviving spouse which excludes tax on QTIP property
  5. Broad tax clause excluding 15% excess accumulation tax on qualified employee benefit plan
  6. Each legatee and each recipient of nonprobate property pay own death taxes (alternative)
  7. Death taxes on probate assets payable from residue; taxes on nonprobate assets payable by recipients of nonprobate property (alternative)
FORM D17A. Insert Addressing Portability (New 2017)
FORM D18. Tax Clause for GST Plan (Revised 2012)
FORM D19. Tax Clause for Pour Over Will
FORM D20. Standards for Discretionary Distributions for Purposes of Insulating Principal as an Available Resource
FORM D21. Perpetuities Saving Clauses (Revised 2012)
FORM D22. In Terrorem Clause - Per PEF Code §2521
FORM D23. Individual Trustee Compensation (Revised 2012)
FORM D24. Insert - Advancements Hotchpot
  1. At death of testator under Residuary Clause in Will
  2. At death of spouse under trust
  3. Deduction of specified amount
  4. Deduction of advancements recorded in book
  5. Advancements not to be considered
FORM D25. Cost of Living Adjustment
FORM D26. Intestate Provisions
FORM D27. Insert Appointing Business Executor with Exclusive Authority to Wind Down Business
FORM D28. Pending Marriage
  1. Bequest conditioned on subsequent marriage;
  2. Introductory clause for will the effectiveness of which is conditioned on pending marriage.
FORM D29. Fractional Share of Net Estate but Not to Exceed Dollar Amount
FORM D30. Education Provisions.
  1. In trust for grandchild's college education with GST provisions - GST Exemption Available:
  2. In spray trust for son and grandchild with potential for distributions to fund college education with GST provisions - No GST Exemption available:
  3. Completion of education.
  4. To help defray cost of education.
  5. Stated sum per year for each year of college remaining.
FORM D31. Stated Sum to Each Grandchild and to Issue of Deceased Grandchildren With Living Grandchildren Named.
FORM D32. Tangible Personal Property Clauses - Alternatives Including Selection by Rotation or Private Auction Among Children and Grandchildren.
FORM D33. Direction to Trustee to Pay Expenses of Maintaining Residence Real Estate for Use by Beneficiary.
FORM D34. Forgiveness of Note Owed Testator.
FORM D35. Power to Disclaim.
FORM D36. Authorizing Fiduciary to Delegate Investment Duties (or Other Duties) to Another and to Provide the Agent's Fees be Charged or not Charged Against Fiduciary's Commission. Two Alternatives.
FORM D37. Power to Act as or Appoint Ancillary Executor.
FORM D38. Carve Out of GST Exempt Trust from Residue
FORM D39. Definition of Child and Descendants, Exclusion or Inclusion of Adopteds and Persons Born Out of Wedlock. (Revised 2012)
FORM D40. Annuities (Revised 2012)
  1. Single life annuity from income and principal; Fixed principal; Fixed annual payment; Surplus income to repay principal; No apportionment.
  2. Single life annuity from income only; Principal among fixed at death; Fixed monthly payment; No apportionment; Accumulation reserve from surplus income.
  3. Joint and survivor life annuities - Payment clause only.
  4. Joint and several life annuities
  5. Variable annuity payment
  6. Direction to purchase commercial annuity
  7. Interim provision until annuity established
FORM D41. Outright Charitable Bequests (Revised 2012)
  1. Outright to university
  2. Bequest of securities to charity to hold in trust with income for specific purpose
  3. Devise of real estate to charity subject to right of named person to occupy at stated rental
  4. Entire estate to university for limited scholarships
  5. Residue to trustee to use income for limited stated purpose
  6. Alternative gift to community foundation
  7. Percentage of residue in varying amounts to number of charities
  8. Charitable bequest in satisfaction of lifetime pledge.
FORM D42. Form Language for Legacies (Either at Death or at Termination of Prior Trust Term) to Individuals - Special Circumstances:
  1. Equal shares for children of present marriage and of prior marriage of each spouse; share of deceased child to child's issue or spouse except for spouse of one child.
  2. Class gift at testator's death.
  3. To descendants, per stirpes, at death of life beneficiary with gift over.
  4. To persons who attain age twenty-five; substitution for deceased child; gift over.
  5. To issue when youngest child attains age twenty-five; termination of trust.
  6. Class gift to delineated persons.
  7. Stated sum to each member of named class and similar amount to those born thereafter prior to death.
  8. Stated sums to each of a class with substitution of issue.
  9. General bequest of stated percentages of estate.
  10. Additional bequests if adjusted gross estate exceeds stated amount.
  11. Payable as soon after death as possible.
  12. Payable only if legatee survives so as to make anti-lapse statute inapplicable.
  13. To two persons jointly or to the survivor.
  14. Substitutionary gift.
  15. Thirty-day survival; substitutionary gift; Anti-lapse statute inapplicable.
  16. To series of persons.
  17. All lapsed shares to residue.
  18. One share to residue and others to the estates of deceased beneficiaries.
  19. Three shares with different provisions for each share.
FORM D43. Personal appearance of lost legatee.
FORM D44. Bequests to employees.
  1. Bequest to those remaining in testator's employ.
  2. Pecuniary bequest to named employee if employed at death.
  3. Amount of pecuniary bequest determined by years of service until testator's death.
FORM D45. Life Style Issues (Revised 2012)
  1. Bequest conditioned on cessation of drinking, smoking and gambling.
  2. Distributions based on gainful earnings.
  3. Withholding of distributions from trust based on lifestyle issues with optional QSST savings provision.
FORM D46. Distribution From Principal of Trust at Time of Marriage. (Revised 2012)
FORM D47. Legacies with Identified Sources
  1. Stated sum to be paid out of bank account.
  2. Stated sums to be paid from proceeds of sale of property - Excess proceeds to residue.
  3. Demonstrative bequest of securities.
  4. General bequest of securities.
  5. Automobile.
  6. Automobile with legatee having right to choose.
  7. U.S. bonds to equal inter vivos gifts to others.
FORM D48. Avoiding Duplicate Gifts.
  1. Avoiding duplicate gifts where bequests contain thirty-day provision; payment primarily from estate of survivor.
  2. Avoiding duplicate gifts where bequests are conditioned on survivorship; payment one-half from each estate.
FORM D49. Inherited Assets, Past or Future, or Traceable Proceeds to Testator's Issue.
FORM D50. Trust for Perpetual Care of Burial Lot with Gift of Excess Income to Church.
FORM D51. Legal Life Estate
  1. Legal life estate in real property with sale on death or non-use; Without security; Payment of carrying charges; insurance; repairs.
  2. Legal life estate in furnishings.
FORM D52. Precatory Words
  1. Bequest of cash-precatory words as to use for another.
  2. Bequest of cash-precatory words as to use by legatee for self.
  3. Bequest of personal property-precatory letter of instructions.
  4. Precatory language as to gift over of personal property.
  5. Bequest of cash to spouse with precatory instructions as to further gifts to individuals and charity as contained in a letter.
FORM D53. Reason for No Gift under Will
  1. Spouse waived inheritance by marital agreement.
  2. Beneficiary already otherwise provided for.
  3. Beneficiary will be provided for by others.
  4. Testator already provided for beneficiary.
  5. All relatives excluded.
  6. Exclusion from definition of children and descendants.
FORM D54. Debts and Funeral and Administration Expenses (Revised 2012)
  1. Payment of debts and funeral expenses.
  2. Including gravemarker and last illness.
  3. With directions as to burial.
  4. Wife's direction to reimburse husband.
  5. Business debts.
  6. Waiver of statute of limitations.
  7. Provision re specific gifts of assets subject to indebtedness.
FORM D55. S Stock provisions
  1. Authority to hold S stock and to make the S election
  2. Authority to elect to be an electing small business trust
  3. Power to divide a single trust into QSST and non-QSST
FORM D56. Testamentary Trust For Vacation Home
FORM D56A. Vacation Residence Outright With Put and Call and Transfer Restrictions (New 2012)
FORM D57. Definition of Adjusted Gross Estate
FORM D58. Power of Invasion of Principal
  1. Power to sprinkle principal among descendants where trust divides when youngest child attains age 22.
  2. Power to sprinkle principal to spouse and descendants.
FORM D59. Appraisal of Estate Property Allocated Non-Pro Rata
FORM D60. Power to Act as Ancillary Personal Representative
FORM D61. Exclusive Business Authority
FORM D62. Definition of Incapacity
FORM D63. Appointment of Person to Direct Trustee Under PAUTA § 7778
FORM D64. Appointment of Person to Receive Notice
FORM D65. Trust for Animals per PAUTA § 7738
FORM D66. Definition of Living Together on a Continuous Basis (New 2012)

E. SPECIAL TRUSTS AND ASSOCIATED DOCUMENTS
FORM E01. Irrevocable Insurance Trust - With GST Exempt and GST Nonexempt Alternative Dispositions (Revised 2009)
FORM E01A. Alternative Crummey Withdrawal Provisions
FORM E02. Notice Letter for Right to Withdraw Addition to Trust
FORM E02A. Memo Explaining Crummey Administration
FORM E03. Split Dollar Corporate Resolution - Trustee Ownership with Collateral Assignment
FORM E04. Non-Equity Split Dollar Agreement - Collateral Assignment Method - Single Life
FORM E04A. Non-Equity Split Dollar Agreement - Collateral Assignment Method - Joint Lives
FORM E04B. Non-Equity Private Split Dollar Agreement - Collateral Assignment Method
FORM E05. Collateral Assignment - Single Life - Under Split Dollar Agreement
FORM E05A. Collateral Assignment - Joint Lives - Under Split Dollar Agreement
FORM E05B. Collateral Assignment - Private - Under Split Dollar Agreement
FORM E06. Section 2503(c) Minor's Trust
FORM E07. Testamentary Qualified Domestic Trust (Revised 2009)
FORM E08. Qualified Personal Residence Trust - Payable at End of Term to Then - Living Descendants, Per Stirpes
FORM E09. Grantor Retained Annuity Trust
FORM E09A. Walton Type GRAT
FORM E09B. Walton GRAT with GST Nonexempt Trust Extended to Death of Last Skip-Person
FORM E10. Joint Lives Irrevocable Insurance Trust
FORM E11. Inter-Vivos Generation Skipping Exempt Trust
FORM E12. (Reserved)
FORM E13. GST/QDOT Revocable Trust
FORM E14. Defective Grantor Trust, Spray for Spouse and Descendants Until Death of Last of Grantor and Spouse to Die, Then Separate Perpetuities Trusts
FORM E15. Inter-Vivos Irrevocable Total Return Trust for Descendants
FORM E16. Separate Direct Skip Trusts for Grandchildren
FORM E17. QSST Election Form
FORM E18. ESBT Election Statement
FORM E19. Irrevocable Trust Created by Minor at End of UGMA Custodianship
FORM E20. Certification of Trust to Receive Qualified Plan Funds
FORM E21. The [A] and [B] Residence Trust for Second Marriage
FORM E22. Inter-Vivos QTIP for Incapacitated Spouse
FORM E23. Notice of Revocable Trust after Settlor's Incapacity under PAUTA § 7780.3(b)
FORM E24. Notice of Revocable Trust after Settlor's Death under PAUTA § 7780.3(c)
FORM E25. Notice of Irrevocable Trust after Settlor's Incapacity under PAUTA § 7780.3(d)
FORM E26. Notice of Irrevocable Trust after Settlor's Death under PAUTA § 7780.3(e)
FORM E27. Notice to New Beneficiary of Irrevocable Trust under PAUTA § 7780.3(f)
FORM E28. Notice of Change of Trustee of Irrevocable Trust under PAUTA § 7780.3(g)
FORM E29. Non-Judicial Modification of Trust Agreement Under PAUTA Section 7740.1(a) (New 2012)

F. CHARITABLE GIVING
FORM F01A. Rev Proc 2007-46—Sample Testamentary Charitable Lead Annuity Trust
FORM F01B. Rev Proc 2007-45—Sample Inter Vivos Grantor Charitable Lead Annuity Trust
FORM F01C. Sample Inter Vivos Nongrantor Charitable Lead Annuity Trust Plus Annotations in Rev Proc 2007-45
FORM F01D. Rev Proc 2008-46—Sample Testamentary Charitable Lead Unitrust (New 2009)
FORM F01E. Rev Proc 2008-45—Sample Inter Vivos Grantor Charitable Lead Unitrust (New 2009)
FORM F01F. Rev Proc 2008-45—Sample Inter Vivos Nongrantor Charitable Lead Unitrust (New 2009)
FORM F02. Sample Inter Vivos Charitable Remainder Unitrust: One Measuring Life
FORM F03. Sample Testamentary Charitable Remainder Unitrust: One Measuring Life
FORM F04. Sample Inter Vivos Charitable Remainder Unitrust: Two Measuring Lives, Concurrent and Consecutive Interest
FORM F05. Sample Inter Vivos Charitable Remainder Unitrust: Two Measuring Lives, Consecutive Interests
FORM F05A. Sample Inter Vivos Charitable Remainder Unitrust: Term of Years
FORM F06. Insert — Sample Testamentary Charitable Remainder Unitrust: Two Measuring Lives, Consecutive Interests
FORM F06A. Insert — Testamentary Charitable Remainder Unitrust: Term of Years
FORM F07. Rev. Proc. 2003-53 (Amplified by Rev. Proc. 2016-42) Sample Inter Vivos Charitable Remainder Annuity Trust - One Life (Revised 2017)
FORM F07A. Rev. Proc. 2003-57 (Amplified by Rev. Proc. 2016-42) Sample Testamentary Charitable Remainder Annuity Trust - One Life (New 2017)
FORM F08. Rev. Proc. 2003-54 Inter Vivos Charitable Remainder Annuity Trust - Term Of Years (Revised 2017)
FORM F08A. Rev. Proc. 2003-58 Sample Testamentary Charitable Remainder Annuity Trust - Term Of Years (New 2017)
FORM F09. Rev. Proc. 2003-55 (Amplified by Rev. Proc. 2016-42) Sample Inter Vivos Charitable Remainder Annuity Trust - Two Lives, Consecutive Interests (Revised 2017)
FORM F09A. Rev. Proc. 2003-59 (Amplified by Rev. Proc. 2016-42) Sample Testamentary Charitable Remainder Annuity Trust - Two Lives, Consecutive Interests (New 2017)
FORM F10. Rev. Proc. 2003-56 (Amplified by Rev. Proc. 2016-42) Sample Inter Vivos Charitable Remainder Annuity Trust - Two Lives, Concurrent And Consecutive Interests (Revised 2017)
FORM F10A. Rev. Proc. 2003-60 (Amplified by Rev. Proc. 2016-42) Sample Testamentary Charitable Remainder Annuity Trust - Two Lives, Concurrent And Consecutive Interests (New 2017)
FORM F11. (Reserved) - Removed 2017
FORM F11A. Waiver of Spouse's Elective Share in Charitable Remainder Trust
FORM F12. Private Foundation (Trust Format)
FORM F13. Private Foundation (Corporate): Articles of Incorporation
FORM F14. Private Foundation (Corporate): By-Laws
FORM F15. Private Foundation (Corporate): Unanimous Consent in Lieu of First Meeting of Board
FORM F16. Private Foundation (Corporate): Consent of Incorporator (Revised 2012)
FORM F17. Private Foundation Letter To Client Upon Receiving Exempt Status (New 2012)

G. SPECIALIZED AGREEMENTS
FORM G01. Private Annuity Agreement
FORM G02. Family Limited Partnership with Transfer Restrictions (Revised 2011)
FORM G03. Shareholders' Agreement - Flexible Cross Purchase/Redemption
FORM G04. Pre-Nuptial Agreement - Complete Waiver of Rights
FORM G05. Pre-Nuptial Agreement - Negotiated Payments on Marriage, Death and Divorce