Beruflich Dokumente
Kultur Dokumente
Pourover Will
nate dispos
(will pours over into revocable trust, with alternate
disposition)
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MEN
LAST WILL AND TESTAMENT
ESTAMENT
of
m
a
JOHN
HN M. SMART
SMA
_______________
____________________
I, JOHN
SMART,
OHN M. SMAR
o Anywhere, County of
SMART, of the Town of
Westchester and State of New Y
York, being of sound mind and memory,
do make, publish and declare
this to be my Last Will and Testament,
de
hereby revoking all prior Wills
Will and Codicils:
FIRST:
I direct
FIRS
dire that all my legal debts and funeral expenses
(including unpaid charitable pledges) be paid by my Executor,
hereinafter named, as soon as may be practicable.
herein
SECOND: To my wife, MARY K. SMART, if she survives me, I
give and bequeath all of my tangible personal property, which
mean
h shall me
all property that is not real estate and whose value is its own substance or
o
uniqueness, such as furniture, jewelry or a coin collection.
ection. It does not
include cash, books, documents or other papers
apers that aree only evidence of
intangible property rights such as bank accounts,
ounts, stock certificates,
promissory notes, insurance policies and the like. If my wife fails to
survive me, then such property
ll pass equally to those of my children
roperty shall
who survive me.
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THIRD:
IRD: All the residue of my estate, both re
real and ppersonal and
th Trustee of a living
wheresoever situate, I give, devise and bequeath to the
executed immediately before
trust created under an agreement that I have exe
which is designated
the SMART FAMILY
my execution of this will, wh
des
living trust has terminated at my death, or
REVOCABLE TRUST
TRUST. If the livin
iff it is ineffective
ineffecti for any other
oth reason, then I give the residue to my wife,
MARY
ARY K. S
SMART, if she is living, or if not to my children then living
and the issue of any deceased child, per stirpes.
FOURTH: If any beneficiary herein dies within thirty (30) days after
my death, I direct, as a condition subsequent, that the bequest to such
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(A) To retain
whatever nature and
ain any property in my estate,
estate of whate
wherever located, whether or not of a type or quality
or constituting a
qua
diversification proper for investment by a fiduciary
under the laws of
f
New York or any other ju
jurisdiction, and
a whether or not productive of
income;
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(F)) To determine,
exercise any
ne, without restriction, whethe
whether to exerc
elections
ions provided for under the Internal Revenue Co
tions
Code, as the same may
be amended, including an election to claim administration
expenses or
admini
losses as income or estate tax deductions or an election to value my
estate as of the date of my
m death oor under the so-called alternate
valuation
use valuation method, and to forgo any
aluation method or special
s
adjustment
djustment of the shares of the beneficiaries that may be provided by law
when
en such elections aare made;
hen
(G)
(G If all or a portion of my estate shall vest in absolute
ownership in a minor, I authorize the Executor in the exercise of absolute
discretion and without authorization by any court:
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(2) To distribute
ole or any part of such property
proper to
ute the whole
the parent or guardiann of such minor; or
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SIXTH: All
nheritance, succession, transfer and other death
ll estate, inheritance,
d
taxes, including
ny interest and penalties thereon, paid to any domestic
ncluding any
orr foreign taxing authority, with respect to all property
by reason
proper taxable
t
pay
of my death, whether such taxes be payable
by my estate or any recipient
of any such property shall be charged aagainst and paid out of the
to the SMART FAMILY
property contained in or passing
passi
REVOCABLE TR
IRREVOCABLE
TRUST, to be apportioned in accordance with the
terms
rms of that Trust. If the
t Trust does not exist, such tax shall be paid
from
m the residue oof my estate, without apportionment.
SEVENTH:
(A) I hereby appoint MARY K. SMART as Executor
V
hereof. If she fails to qualify or ceases to act, then I appoint ROGER M.
TRUSTED to act as Executor.
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__________________________________________________ residing at
____________
__________________________________________________________
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__________________________________________________ residing
sidin at
__________________________________________________________
_______________
________________
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WITNESS AFFIDAVIT
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)
) SS:
COUNTY OF ____________ )
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Each of the undersigned was acquainted with the Testator at such time
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_________________________
__________
_________________________
Severally
before me this
eeverally
verally sw
sworn to befo
_____
__ day oof ___________, 2______.
_________________________________
Notary Public