Disposing mind and memory law and legal definitionuslegal inc form
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- 1 - LAST WILL AND TESTAMENT OF ______________ I, ______________, an adult resident citizen of ______________, ______________ County, Wyoming, being of sound and disposing mind and memory, do hereby make, publish and declare this to be my Last Will and Testament, hereby revoking any and all other wills and codicils heretofore made by me. ITEM I. My wife's name is ______________, and she is sometimes referred to herein as "my Spouse". I have ______________ children now living and they are: ______________ They are herein referred to individually as "my Child" and collectively as "my Children." In the event I have a Child or Children born subsequent to the date of execution of this Will, I direct that each such Child and his or her descendants shall share in my estate to the same extent as provided for my Children herein named. ITEM II. I appoint my Spouse as Executrix of my Estate under this Will. I direct my Executrix to pay all of my just debts and obligations which may be probated, registered and allowed against my estate as soon as may be conveniently done. For convenience, the Executrix shall be referred to herein as "Executor." ITEM III. I hereby direct my Executor to pay all "death taxes" out of the property devised and bequeathed to THE ______________ FAMILY TRUST established under the provisions of Item IX of this Will, to the extent the assets of said trust are sufficient to pay the death taxes. In the event the assets of the THE ______________ FAMILY TRUST are not sufficient to pay all death taxes, my residuary estate should be used to pay such taxes to the extent they are in excess of the assets in the trust. For purposes of this provision, "death taxes" shall mean all estate, inheritance, succession, transfer, legacy and similar death taxes, including any excise tax which is imposed on my estate pursuant to Section 4980A of the Internal Revenue Code of 1986, as amended, excluding generation-skipping transfer taxes which are levied or assessed by reason of my death by any governmental authority, domestic or foreign, with respect to any property, whether that property passes under or apart from this Will. I specifically authorize and direct my Executor, if my Executor deems it in the best interest of my estate and my beneficiaries to request reimbursement of any such death taxes under the provisions of Section 2207A of the Internal Revenue Code of 1986, a
S amended. Item iv. I declare and set forth in writing all interests in property and things of value with a value greater than my own and any money received, in cash, from me, my intestate estate or legacy after my death. I hereby authorizes and direct my executor to pay to each beneficiary named as an individual, a sum equal to the full value of his or her interests in property and things of value which were declared and paid by him or her. Furthermore, I further state in writing that each beneficiary named and entitled to an award of interest under this paragraph, shall share in the estate by the same proportion as to the value of any interest with which he or she is entitled. All moneys paid into a trust account, pursuant to item ix of this will, shall be held by the family trust for distribution in the manner and to the beneficiaries so entitled. I further direct my executor to receive from the trust fund a sum equal to the full value of the interests in property and things of value which the family trust had been established pursuant to paragraph i of this subsection. The family trust shall be subject to the obligations and requirements of section 903 of the internal revenue code of 1986 or any successor provision, unless a different provision is applicable by virtue of a provision of other law of this state in favor of a different trust structure. I further permit my executor, under his control over the property and things of value in my estate, to sell such property in sufficient quantities to pay the death taxes which the family trust is required to pay pursuant to paragraph i of this subparagraph. The proceeds of such sales may constitute income to him or to his dependents, notwithstanding that he has not paid or guaranteed and the trust fund has held the proceeds of a sale or similar transaction. I further direct that no judgment or legal remedy arising from a transaction in which my executor has an interest and for which his beneficiaries are entitled shall vest in or belong to any other person with respect to the property which my executor holds. I further permit my executor, under his control, to sell such property without the consent of my beneficiaries except if and to the extent that my beneficiaries are in physical possession and control of the property, unless I make prior written direction inconsistent with the foregoing to the contrary. Furthermore, I authorize and direct my executor to enter into the trust as trustee of the estate for the benefit of my executors, my heirs, administrators, trustees, agents, successors and assigns. Item v. I, my wife, my daughter and.
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