Estate Services • Wills. A Will is the most important document in your estate planning. If you die without a will, your home state decides how your property gets distributed. Most commonly the court's view of equitable distribution is not in line with your wishes. Frequently, those whom you would like to provide for the most inherit the least. Careful attention should be given to drafting your will so that your will clearly states your intentions for providing for your loved ones and for the distribution of your assets. At a minimum, your Will should designate the beneficiaries of your estate, appoint a guardian for any minor children, and name your executor. • Living Wills. A Living Will (or Directive to Physicians) is a document which allows a person to state in advance his or her wishes regarding the use or removal of life-sustaining or death-delaying procedures in the event of a terminal illness or injury. For example, a Living Will may state that you don't want to be kept alive by 'heroic' or 'extraordinary' means of life support machines. • Trust Under Will. A Trust Under Will appoints a trustee to manage your wealth and provide benefits to your survivors pursuant to your instructions in the trust agreement. • Credit Shelter Trust (Bypass Trust) A Bypass Trust is usually employed as part of a testamentary estate plan, that is funded with the credit shelter amount. Such a trust is often structured to provide benefits to a decedent's surviving spouse, while avoiding inclusion in that spouse's gross estate. Property in the credit shelter trust can thus pass through to descendants with no estate taxes. • Power of Attorney. A Power of Attorney is a document authorizing the person named therein to act as the agent (called attorney-in-fact) for the person signing the document. If the attorney-in-fact is authorized to act for his principal in all matters, he has a General Power of Attorney; if he has authority to do only certain specified things, he has a Special Power of Attorney. If the authority granted in the power of attorney survives the disability of the principal, the attorney-in-fact has a Durable Power of Attorney. If the authority granted in the power of attorney commences in the future only upon the occurrence of a specific event or contingency, the power of attorney is known as a Springing Power. This document can be an especially powerful estate-planning tool in the event of incapacity, allowing the principal to avoid expensive and cumbersome guardianship proceedings. • Power of Attorney for Health Care. A Durable Power of Attorney for Health Care names an agent, such as a spouse, child or close friend, as your authorized spokesperson in making medical decisions if you should become unable to make them yourself. The word durable means that the authority in this document continues throughout your incapacity or disability. Top

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