The Supercalifragilisticexpialidocious Codicil
There we were sitting in Wills and Trusts and the prof used the phrase, “the power of the codicil.” I was struck. Why? No idea. To this day, I still love the phrase and still have no idea why. Similar to a child’s love of the phraseology of “supercalifragilisticexpialidocious.” Thus, in honor of the almighty Codicil and National Estate Planning Awareness Week, I thought it a good idea to unpack “the power of the codicil.” A Codicil (“kah-duh-sill”) is the mechanism used to change a Last Will and Testament. Consider the following scenario: A very long time ago, Molly, an independent and progressive young woman for her time, had a Last Will and Testament prepared. She was married and owned a couple of properties. Her Will left everything to her spouse and since she and her spouse had no children, Molly named her best friend, Florence,as a contingent beneficiary (or more precisely, legatee). Unfortunately, Molly and her spouse divorced and to celebrate her divorce, Molly decided to take a cruise from New York to England. Her best friend became ill and so had to stay home. During the oceanic voyage, the ship sank but Molly survived and Molly vowed to change her Will as soon as she returned home. [SIDEBAR – Had Molly died, the law would have prevented her ex-spouse from inheriting but instead of her best friend inheriting her fortune, it would have gone to her no-good nephew, Fred.] Molly’s Will was very precise and long for the day – more than 10 pages. Still, all she wanted to change were the legatees; she didn’t need a completely new Will. So… enter the Codicil. Molly’s attorney prepared 2 pages, explaining and stipulating the changes – Florence received everything and if Florence predeceased Molly, then her fortune went to the Jane Addams Hull House. Molly and 2 witnesses signed and dated the codicil and voila! All was right with the world. Her will was validly changed. Molly remarried decades ago but is now a contented widow in her twilight years with great-grandchildren. About 20 years ago one particularly geeky grandchild convinced Molly to invest in \”some contraption called \”the Google\”,” this other stock called \”Apple,\” and \”a silly online store called \”Amazon\” of all things.\” Molly\’s fortune exploded so she thought it would be a good time to change her estate plan. She intends to ensure her descendants are well-cared for and give to social justice and environmental causes. Her former lawyer has since retired, so she met with her grandchild’s lawyer and mentioned the power of the Codicil. The lawyer smiled and advised that, given her good fortune and fruitful life, an entirely new Will in addition to other planning mechanisms are in order. Molly understood and the asked if the lawyer accepted Bitcoin as payment. One may ask can a Codicil be considered a Will? For example, what if the Will was lost but the Codicil was located and, for some reason, restated everything in the Will. Because the Codicil must be prepared and signed with the same formalities as a valid Will, this Codicil would likely be considered just that – a valid Last Will and Testament. Another interesting question that occasionally pops up is what if a Testator just scratched out or added someone\’s name to the margin of the Will – what effect would those actions have on the Will? Would that deletion or addition be valid? No. Those actions are not valid unless done so contemporaneously during the signing of the Will. If done so afterward, without the formalities, the person who was scratched out will still inherit and the person added won\’t inherit a thing. After a Will has been signed, in Illinois, for those changes to be valid, one would have to execute a supercalifragilisticCodicil.
A 90-Second Story on How Estate Planning Saves Lives*
Monday morning I typically share basic information about estate planning, hoping that someone will understand that it just isn\’t about planning for death. Yet, one also hopes that the plans you create don\’t go into effect until decades later but experience illustrates that is not the case. Then, this past weekend, into my inbox came an email from a former client, proving this very point: Estate planning is critical even if you have a very modest estate and even if you are young, e.g., late 20s. This is a scary story with a happy ending from a former client who gave consent to share. I share because my job is to protect and life is unpredictable. All personal identifying information has been removed and this sharing is consistent with what is allowed per the State of Illinois Rules of Professional Conduct and the American Bar Association Model Rules of Conduct. Hi Max, I hope all has been well with you… I recently had a medical emergency. Only because I have a living will and my medical providers have a copy of the document you prepare/instruct your clients to send to specific providers was I able to have my medical wishes honored. If I hadn\’t had you prepare my will, if my medical providers hadn\’t had a copy of the documents… I would likely be in an even worse medical situation. It was a horrifying experience… Thank you so much for preparing my will and for preparing the documents my medical providers needed in order to advocate for me. I only had you prepare my will in case I ended up dead or in a coma — I had no idea that the will could be life-saving while I was conscious and able to express my wishes. I am not exaggerating when I say that you helped save my life. This is a true story and why I love my job. *Having the appropriate documents in place doesn\’t always work, regardless of who prepares them. Yet, having some kind of plan is generally better than not having a plan at all.
Your Resolution: Keep Fake Children Out of It
Recently a post went out from our office across a few social media outlets that pretty much sums it up when it comes to reasons why most folks, especially parents and smallbiz owners need a will. The post went something like: “Got kids? Get a will. Got more than one heir? Get a will. Got a high risk job? Get a will. Got the picture? If it\’s a Renoir, get a will.” The Issue: Children While we’ve written here repeatedly about how important it is for parents to have a will because of the guardianship provision, it bears repeating. Only by having a valid will can you nominate a potential guardian or potential guardians for your children. If you’re a single parent, having a valid will is all the more important. You don’t want an irresponsible parent having control over your child’s estate, which he or she will have, if you’ve followed this series and bought life insurance, or daily care if the other biological parent believes that chips and fruit punch make for a good breakfast. An alternative issue about children can be found in the converse: If you’re single and have been responsible intimately, you want to ensure that “fake children” cannot inherit from you. The issue: Multiple heirs. Wills or the potential for inheritance often results in less than happy-go-lucky family dynamics, especially if someone dies without a will and with a couple of children or a few nieces and nephews. So a will allows one to head the family feud off at the pass. You can state who will get what and when and the best part is you don’t have to say why. Frankly, that should be communicated long before the ink on the will is dry. If you’re unsure about the allocation, you can leave it to the discretion of the executor and have a “no-contest clause” inserted and then talk about it at Thanksgiving. That might provide the impetus needed for having that “conversation.” The Issue: High Risk Profession. Do you work as a carrier of jet fuel? Are you a criminal defense attorney or a divorce lawyer with walk-in offices? High-wire artist? Human rights attorney working in the hotspots, such as Afghanistan? The Issue: Art and other collectibles. People tend to put a value on everything from brown crock-pots to President Jefferson’s cravat. If you own anything that is similar to Jefferson’s cravat, the pen Clinton used when he signed DOMA, Reagan’s cowboy boots, Liberace’s cape, you need to get that or those items first appraised by a qualified appraiser. Next, you should have a will prepared that will determine how that valuable piece or collection is going to be managed, i.e., sold, handed down, donated. More than 70% of Americans don’t have a will and that percentage surely includes people who have children or who don’t plan to have children, folks with more than a few heirs who might argue over a collection of antique doohickeys. Children should be taught how to plan; one should plan appropriately for not having children; and doohickeys should also be in the plan – the estate plan that includes a will.
A Letter and Recipe for Your Family\’s Long-Term Health
Dear Family, Friends, and Folks Like Me, Last weekend I was able to release my culinary skills on a lovely group of friends and it was so delightful, I thought I\’d write a letter capturing that theme. So, I’m writing to ask that you join me in promising not to take the path of so many of our elders in creating a disastrous family meal and that you follow a healthier recipe. A friend recently heard the term, “Sandwich Generation,” for the first time. He asked me if it was because our peers grew up with Wonder Bread. Smiling, I responded, “Not quite.” I explained that the term is not because of what we ate as kids but because of what many of us are experiencing as adults. If we step back and look at the generations of family to whom we are connected, most of us will have children, whether our own or nieces, nephews, or cousins, on one side and our parents or grandparents, and sometimes both on the other side. Accordingly, we will have loved ones looking to us for care and assistance from both sides. Considering “sandwiches,” if our loved ones are the bread, then what are we? Yes. We are the stuff in the middle – peanut butter and jelly, roast beef, turkey – and because some of our elders didn’t understand or didn’t receive lessons on how to prepare a healthy, life-sustaining, family meal, many of us are starting to feel more like seamy meat-by-product instead of the tasty Portobello mushroom. So, Dear Family, Friends, and Folks Like Me, take a couple of seconds to jot down this recipe for a healthy family meal: Ingredients 1 lb of good health insurance, which may include long-term care insurance because, despite our denial, we will get old and most of us will live longer than anticipated 2 tbsps of life insurance: one for income replacement and the other for bills and larger items that must be or should be paid, such as mortgages and college educations 2-4 gallons of consistent retirement savings – about 1 cup per year 2 tbsps of powers of attorney: one for financial issues and one for healthcare issues; and 1 Will: so you can decide on who gets what and not the courts. Preparation Combine all of the above with 3-4 trusted and honorable fiduciaries, covered by a trust if you own a home, and stir occasionally with a very good financial planner and CPA. Cooking Time Then let sit for about a year, or taking it out more frequently to revisit growing family needs basis. Let’s make a conscious promise that instead of making our children feel like overdone and gamy sandwich meat, we show them that they are part of a healthy, hearty stew from which everyone can benefit and be satisfied in the long run. A votre sante! Max
The IRS Takes a Bite Out of DOMA, Part 1
Recently, on a panel at a Chicago Bar Association’s Trust Committee meeting, I discussed tax and estate planning issues in light of the U.S. Supreme Court case, U.S. v. Windsor and the new federal agency rules on same-sex married couples. This article is Part 1 of a 4-part series from that discussion. Before Windsor, preparing estate plans for same-sex couples was often complex, especially if the couples were married, in a Civil Union, Registered Domestic Partners, or long-time partners in a substantially similar relationship when compared to opposite-sex married couples. The so-called Defense of Marriage Act (DOMA) compounded the complexity by prohibiting federal agencies from recognizing the couples and spurring states to create mini-DOMAs. The disparate treatment forced same-sex couples with sizable estates to literally give away large portions of their assets, either in the form of charitable donations or tax payments. However, even couples with very modest estates were required to have powers of attorney and related directives prepared with painstaking creativity. Finally, when most couples, despite their estate\’s size, asked why their planning was so complex, they listened to how their families were “different” and warnings, such as “though a valid legal document, don’t use this in Texas,” or “don’t have an accident in Will County.” Generally, creating a joint will for same-sex couples, even those lawfully married, was and still is a risky undertaking because the relationship was not federally recognized and is not recognized by a majority of states. Even in states such as Illinois where Civil Union couples have the same benefits of as opposite-sex married couples, including testamentary benefit, some counties are nonetheless hostile. Thus, a surviving partner presenting a joint will in a probate court of such a county might face an uphill battle. Setting the issue of joint wills aside, but considering will provisions, the unequal treatment of same-sex couples required careful tailoring of what could be boilerplate provisions in wills for opposite-sex married couples. The tailoring and special provisions include: Family Article; A statement of intent; Definitions providing expansive and inclusive meanings for “child,” “partner,” Civil Union, Registered Domestic partner, spouse, next of kin, and marriage; Prospective guardianship and successor guardianship language; A no-contest provision; A pour-over provision; A definitive choice of law statement; A notary seal, though notarizing a will is not required in Illinois; and more. I mentioned the pour-over provision because even if the family is of modest means, contentious behavior from another family member would warrant a trust also be prepared as a second line of defense for fighting contention. This is not the case for married opposite-sex couples because the opposite-sex surviving spouse would, at least initially, have the law squarely on his or her side as a second line of defense. If a same-sex couple of modest means could not afford a trust, and some could not, then they would try to plan for transferring all assets by operation of law and hope that a family member with a small estate affidavit didn’t show up to claim for the forgotten bank account. For the sake of example, let’s say a trust was prepared. One positive sliver for practitioners and our clients was that we didn’t have to worry about the reciprocal trust doctrine or unlimited marital deduction (IRC 2056) issues. But that was just the point: Because of the unfair treatment by the government, our clients could not take advantage of the unlimited marital deduction, federal QTIP elections, gift-splitting, or portability. So provisions had to be drafted carefully to work-around this lack of spousal gifting benefits. Additional provisions and mechanisms for trusts included: Expressly prohibiting a contentious family member from acting in a fiduciary capacity Providing the trustee and successor trustee with HIPAA rights; Providing the trustee with authority to take reasonable steps to ensure transfer of retirement assets to the same-sex spouse or partner result in the least adverse tax implications for the surviving spouse or partner; Using life insurance trusts; and Thoughtfully and diligently considering the “common disaster” provision. As mentioned earlier, other directives, agreements, and documents were and still are critical. These instruments include HIPAA release forms; a hospital visitation authorization form; reciprocal powers of attorney with 2 disinterested witnesses per instrument and with each instrument notarized but with a warning about describing the relationship depending on the county (imagine – having to hide your relationship in case of a medical emergency in order to ensure your spouse’s medical treatment!); reciprocal living wills; and reciprocal Illinois Mental Health Treatment Declarations. Many colleagues might say that possessing all of these documents would be redundant, and they would be correct…with respect to opposite-sex married couples. However, for same-sex married couples possessing all of these documents is evidence that strongly supports the commitment between the 2 individuals and, thus, their testamentary intent. Thankfully, Windsor and the subsequent flurry of guidance from government agencies took a bite out of DOMA; and stay tuned for Part 2 of this series, which will cover that guidance. One nation with justice and liberty for all… The IRS Bites DOMA, Pt 1 | 2 | 3 | 4
Talk Tips You Need for Aging Loved Ones Who Need Planning
Well, it starts like this… About a month ago, a friend’s husband came home from his evening workout at the gym with a look that wasn’t his usual “victory!” or “whipped puppy” face. She told me he looked deeply distraught, so she patted the area next to her on the sofa, turned off the TV, and asked, “What’s wrong?” He then told her about how one of our nicest neighbors, who was only 48 years old and in outwardly good health, bicycled to the gym that morning for his usual work out and minutes later collapsed from a heart attack and died right there. Our neighbor had a lovely wife and son who was a high school senior. At 48, he was assuredly looking forward to more graduations and maybe grandchildren. But for him it wasn’t to be and 48 is not old. I have more tragic stories but will stop this one here and say that this is a good place to start “the conversation” with parents or loved ones who you know need planning. Also, you should plan to have more than one of these conversations if you really want to see the most positive results – a plan prepared that brings peace of mind to your loved ones now and later. So that’s how you start the conversation – with a scary story. Mom has the velvet hammer. The next question is who do you start the conversation with? Let’s say both parents are living and still together; well, you start with the parent or family member who is most persuasive in obtaining results that affect the entire family. Dad, can you pass me the embalming fluid? You must also decide when the conversation should take place. I wouldn’t suggest having a discussion about death at the dinner table. Nor would I suggest entering into it like an intervention. This is a difficult topic already, so don’t make it more difficult. Start the sharing when you usually share stories about your day or your friends’ days but away from the dinner table. What if you never really shared before? Write a letter then start sharing. Planting the seed. When you do share a scary story, one of 2 things will happen: Either your loved one will want to know more or he or she will express sympathy and change the subject. If Mom or Dad wants to know more, then pick the tone up with whatever positive note you know, such as, “Yes it’s sad, but at least he had life insurance and a will.” Then stop. Of course, the logical progression is, “So Dad, do you have a will?” But by stopping and changing the subject yourself, you’ve done what my mother calls, “planted the seed.” Now Mom or Dad may want to continue the conversation, which is what we really want. But if he or she doesn’t, we must let it be. The seed has been planted. Next, it simply needs nurturing. Mom, meet The Joneses. We nurture the seed by watering the soil and waiting about a week or 2. After that time has passed, we bring up a related topic about one of their close friends or relatives who is in a comparable financial situation. This presumes that we know something about the friend’s or relative’s financial situation. It could be something similar to, “I ran into Ms. Jones the other day and she told me about the vacation home she and Mr. Jones just bought.” Then continue talking about how their children really enjoy being able to have a nice place to stay when they want to enjoy their “down time.” If the Joneses don’t nudge them into further conversation, somebody will – maybe you. Parents are proud when their children achieve more than they, but parents also want to be recognized for “knowing” or “experiencing” more along the lines of wisdom. So if you, his or her “child” has enough about herself to have a solid power of attorney, then surely “the tree will ensure that this document is in place so as to affirm the apple’s lineage.” Thus, as I said, having the conversation actually means having a series of conversations. This allows you to gently uncover any uneasiness and fears in a comfortable and safe environment. However, what if time is of the essence? Mom or Dad’s health is declining and action is needed sooner rather than later. We must then step out of ourselves and, as is often said by professional caregivers, “meet them where they are.” You can do this by imagining yourself at 75 or 85 years of age. You’re not as strong; you’re not as fast; and your income potential is 1/10th of what it once was. Friends and family members are dying and it is becoming more and more difficult to hide all the silver strands on your body. By earnestly stepping into the shoes of our aging loved ones, we realize the competing interests that come into play for them. On one hand there is the rational acknowledgment and desire to plan and on the other hand is denial based on fears caused by the ultimate lack of control over their mortality and that they will run out of money. Losing control is fundamentally a trust issue. And if loved ones don’t trust you, establishing that trust when they are vulnerable is going to be very difficult. This is where we must “meet them where they are.” Control isn’t just about money, either; also, it’s about dignity. This encompasses bodily integrity, mobility, and ownership and usability of their “stuff.” Here every person is different and respecting what our aging loved ones need to retain a feeling of dignity will, yes, lead to getting them to plan and sign papers. But first thing’s first. Address the issue of their need to control – to feel independent, to maintain their human dignity. Explain why you’re suggesting a caregiver once weekly, or a cane, or a
Dueling Executors
Frequently, I answer questions on Avvo about estate planning and related topics. A little while ago, someone asked a question about the validity of a will that was “poorly written” and disputes between co-executors. This article expands on that answer. A will is considered invalid if its \”formalities\” are not followed. The formalities are that the will be signed by 2 credible witnesses while in the presence of a legally sound adult testator (person who makes the will) when he or she signed the will. So, Skyping or video signings are not allowed, at least in Illinois. In addition to being credible, witnesses must also be adults and “disinterested.” A disinterested witness is one who is not a beneficiary, either primary or contingent, under the will. If a potential beneficiary or the spouse of a potential beneficiary acts as a witness, then 3 witnesses should be used. Sometimes it is difficult to equally divide estate assets to an exact amount, which is why attorneys use \”substantially equal\” or \”as equal as possible\” with respect to distribution language. Presuming a disputing co-executor has a copy of the will, the will’s terms should define how disputes between co-executors should be handled. If the will is silent on that issue, then a case of breach of fiduciary duty may exist because an executor, even if also a beneficiary, has an obligation to all of the beneficiaries, not just himself of herself. However, Illinois courts have started looking very closely at the terms of the instrument and the facts surrounding disputes. Additionally, courts are interpreting wills and trusts from a contractual perspective, going so far as to state one executor did not have a fiduciary duty. Thus, breach of fiduciary duty may now be a very difficult claim to successfully make. A will is typically invalidated on grounds of undue influence, i.e., someone took advantage of the testator’s mindset while he or she was making the will, or other similar grounds. A validly executed but poorly written will is not a reason to invalidate the will as a whole. Even if a provision of a will is deemed invalid, a court will likely strike the provision as invalid but maintain the validity of the rest of the instrument. Feel free to check out my Avvo answers on our website.
The Unintended Beneficiary You Should Guard Against
Because approximately 70% of Americans die intestate, that is without a will or some form of legal instrument transferring their estate assets, the probate courts are busy, at least in Illinois. Also busy are folks who want a piece of the pie but are not legally entitled to the smallest crumb of crust. Yet, courts are busy because these folks have misrepresented themselves and rightful heirs must prove their relationships. Worse are situations where heirs don’t have the means to claim their inheritances through the court system and, thus, must relinquish assets that might have been helpful to them or their families. This is the thorny bush that members of blended families and other non-traditional families often experience. So, below are a few primary estate planning documents and ways to prevent assets from falling into the no-good-son-in-law’s or dastardly step-daughter\’s hands. Power of attorney for property Problem: The designated agent can empty your bank accounts before you die. Answer: Name an intended beneficiary under your will as agent and provide explicit instructions in the power of attorney narrowing the agent\’s authority to access the accounts strictly for your benefit, e.g., pay your bills and daily living expenses. Furthermore, provide that the agent can only deplete all resources if it is absolutely necessary for your health or well-being. Use clear, explicit, unambiguous, plain language. If you must name someone who is not an intended beneficiary under your will or trust, make sure that an intended beneficiary has a copy of the power of attorney and narrow the authority more, providing that the agent cannot withdraw more than a particular percentage unless your health and well-being will be jeopardized and that the withdrawal information is shared with intended beneficiaries of your will. Will this stop someone from taking your account to zero if he or she really wants to? No, but it will give intended beneficiaries evidence for court. Power of attorney for healthcare Problem: With the right amount of authority, the designated agent can kill you. Answer: Enough said. Will Problem: The wrong person might inherit your estate. Answer: Explicitly state who will inherit what. Having a trust prepared is even better because then you don’t have to state your intentions explicitly in your will. However, make sure that powers of appointment, i.e., the authority to bequest your gifts to others, are limited in the manner you intend your gifts to be distributed. For example, if you die, leaving a great deal of wealth to your loving step-daughter whose husband is a sloth unworthy of an earwig’s toenail, you probably want language in your will or trust to prevent the sloth from inheriting your assets through your step-daughter in case she dies before they divorce. Revocable Living Trust Problem: The wrong person might inherit your estate and cause probate anyway. Answer: The primary reason for preparing a trust is to prevent your heirs from having to probate your estate. However, if you don’t want to cause your intended beneficiaries to lose some or all of their inheritance in litigation proving their relationship and proving the disinherited was, in fact, soundly and legally disinherited, see the above, \”Will,\” have an in terrorem provision, and, while you\’re lucid, write a letter to the disinherited spendthrift stating your reasons for disinheriting him or her. Upon your death, leave instructions for the trustee to deliver the letter with a copy of the in terrorem provision. You might want to have co-trustees in this case: one who’s a family member and one who is a disinterested party. Probate courts and lawyers are often unintended third party beneficiaries to wills or trusts, but they don’t have to be if estate planning documents are prepared with cautious forethought and care.
Second Marriages, Drunken Debauchery, & Children Left Behind
Often couples with no children think that they don’t need a will because their spouse will fulfill their wishes with respect to extended family. Sometimes it works; often it doesn’t. Though we can hope, we simply cannot predict what the future will hold for us or our loved ones, which is why planning is critical. Incapacity can strike in more ways than one leaving our extended family members or favorite charities empty: Gina and Lisle were in their second marriage. Gina was a widow when she and Lisle met. Her first husband was a generous man, with no extended family, so he left Gina the bulk of his estate. Lisle’s ex-wife retained a very good divorce attorney, so she ended up with nearly everything he owned, including the shirt off his back. Fortunately for Lisle, his ex found a wealthier second husband and Lisle was eventually able to buy a new shirt. Neither Gina nor Lisle had children but both had siblings and Gina had nieces and nephews who captured her heart. Lisle only had one brother, Jake, a scoundrel and leech, living off relatives and women who took pity on his substance abuse and inability to stay employed for longer than a couple of weeks.* One day, Lisle received a call from a hospital. Gina had been admitted after slipping and falling on an icy intersection crosswalk. She broke her ankle as a result of the fall. Lisle arrived at the hospital and the doctor told him that while treating Gina, they noticed she had an irregular heartbeat. They wanted to examine the cause and decided to keep Gina for a few days and run tests during that time. After running the tests, doctors determined that Gina had severe blockage but before the hospital could treat the blockage, Gina developed a bacterial infection. And this bacteria was very resistant. The bacteria was so resistant and Gina’s immune system so compromised by the blockage that she never recovered and died in the hospital. Gina left no will or trust but had a verbal understanding with Lisle that part of their combined estate was to go to Gina’s nieces and nephew to assist with their college education. However, as Lisle floundered in grief after Gina’s passing and became gravely ill himself a little more than a year after Gina\’s death, he fell victim to Jake’s undue influence and the nieces and nephews never got a dime. Sometimes it’s not your incapacity but the disability of others that may undermine your wishes if you haven’t a solid plan in place. *Whether he realizes it or not, Jake is incapacitated with respect to Illinois law, whose definition of incapacity includes, “because of gambling, idleness, debauchery or excessive use of intoxicants or drugs, so spends or wastes his or her estate as to expose the person with disability or dependents to want or suffering.”
How Do I Love Thee? Let Me Count the 8 Articles
On Valentine’s Day it may seem off-kilter to some to read an article on death, but not here in the Shark Free Zone. The interesting truth about estate planning is that it can be a genuine measurement of how much someone loves you. If we consider the 8 basic articles that are found – or should be found – in wills, the evidence is undeniable. So, from a potential beneficiary’s perspective, hoping he or she is loved, let’s look: Article 1: Family. Love = your name is in this article. Article 2. Definitions. Love = your name is listed in the “partner” definition since you and the testator (person writing the will) are cohabiting, i.e., unmarried and un Civil Unionized, because Illinois doesn’t recognize in-state Domestic Partnerships or common law marriage. Article 3: Guardianship. Love = if you’re 14 years old (why are you reading this?), your parent or parents have named at least 2 other individuals to take care of you, just in case… Article 4: Debts, Taxes, Expenses. Love = The estate has sufficient funds to cover memorial services, credit card debt, taxes, and any other bona fide expenses that belonged to the dearly departed and not you. Article 5: Personal Property. Love = you get the Beatles White album, first edition. Article 6: Residuary Estate. Love = you get a whole lot more than the Beatles White album, first edition. Article 7: Personal Representative. Love = your name isn’t listed, so all you have to do is accept the Beatles White album, first edition and any other bequests; and you don’t have to worry about a greedy beneficiary trying to sue you for breach of fiduciary duty, such as not handing over the Beatles White album, first edition. Article 8: Disaster Awaits. Love = hoping this article isn’t triggered.