ÿWPCá }HüæÚßinß¼k½Ç‚yaÓ@Fô¹>ä·ãˆ€,=ôP¼®|2.{þvm‹É®O™ÈÍǾ¿v¾†] #6m"Y¼ï_9unlí€î§”¿ÆÂÙ›Þìj÷ j{Ä=³¦}$Û;ÙÉ…exÔo4¯ À–£J—t}&ƒ"t\ÑU”Þ©ê—YË­֦ð˜¸;š]7€²—*àÁs šŽ'#©Æ‡Â øq½ÙËËgiù±éõ <{—ëÜ ?kè7Ö¼·å±þÂbÚìûòß¾¤êi©á.W°UQ•ŠwùkLyæ:~hÐ+ñÈ àC¹ýS='#šTãÞ«éËcŽäe k¼Þ9±ÏPß)„§ìU êkÒO±Á\  –У™ úã )ë6I¹ºl—RY«šf:(2š%(”_ß5ÐqW&\ ñãÆ%›È DN¸úáìÞòlìµÝx)ú9™VøC­†HQM–V\PùÃ9’ýÑÚŒŸñZ>ùX”Æ9ìÀ&Ј ç£ìrumÈOa¼~©YÆ¡;ýÔÀËUão_PÑ×ÇJ"Ó †.°"¤±E¼Ëñ˜É¦2!ûMOCš®Q÷¿ÛtÝ#!&UNG %• 0k›U>U@DUH„ 1uÌ^ Aw@M4¡° m²²²² 0ÍÉÉ 0K–˜HP LaserJet 4M Plus,ð,,,,,ð0(ÈhH  Z6Times New Roman RegularX(Ch$¡¡Ô€XbKXXXÔÔ  ÔÔ  ÔÓ  Ó/LÀÄ AZ&Univers Regularx°À`  Z(CG Times RegularH°À` AZ0Univers (WN) Regular3#37=CIQYag­­1.a.i.(1)(a)(i)1)a)u—¹$¬ DED  D T €ýŒµ$.wp¸Ò 3|x ÿU‹ÿÀÀÀˆ5ÿÿ:2 UpperAlphaAuto  #, CEOP, Bold, Mark TOC Level 2Ô  Ôò òÛ  ÛÔ2ÔÔ3  Ô€€ó óÔ  Ô6 ÿÿ4Quick a. .à0..àÌÝ ƒh!ÝÔ€XÂXXXÔÔ  ÔÔ  ÔÓ  ÓÝ  ÝÔ_Ôñ ñññò òÔ‡X*áXXXÂÔññññÔ#†XÂXXX*áš#ÔññññÔ‡X*áXXXÂÔñññ ññ ñà@  ìàñ ñññññÝ‚ÿÿÿÝÔ  ÔòŒòÛÛÔ2#ÔÚ  ÚaÚ  Ú.Ô3  Ô€€Ý  ÝAppendixññññ€Cññññ€„„ññññ€ññññññññTññññññCover€ññññññrññññaññññnññññsññññmññññiññññtññññtalññññ€LññññññLññetter€(For€ññSending€ññExecuted€Originalsñ ñ€to€Clientñ ñ)ˆÐ ° ÐññññÝ‚ÿÿÿIJattoÝóŒóÔ YJÔÝ  ÝññññÌÌñ ñññÔ#†XÂXXX*áNJ#Ôñññ ñÔ‡XÂXXXÂÔà@ÓÓ'ìà[Date]ˆÐ €Ð ÐÌÌÌMr.€and€Mrs.€[Husbandððs€Name]Ì[Clientððs€Address]ÌÌDear€Mr.€and€Mrs.€[Client€Last€Name]:ÌÌà  àEnclosed€are€the€following€executed€original€documents€dated€[Signing€Date],Ïfor€each€of€you:Ìñ ñà  àà ` àà ¸ àà  àñ ñÌà0  à1.à0` (#(#àLast€Will€and€Testament.ÐÀ` (#` (# ÐÌà0  à2.à0` (#(#àStatutory€Durable€Power€of€Attorney.Рð` (#` (# ÐÌà0  à3.à0` (#(#àDurable€Power€of€Attorney€for€Health€Care.ЀÐ` (#` (# ÐÌà0  à4.à0` (#(#àDeclaration€of€Guardian.Ð`°` (#` (# ÐÌà0  à5.à0` (#(#àDirective€to€Physicians.Ð@` (#` (# ÐÌà  àAlso€enclosed€is€a€set€of€copies€of€all€of€the€documents,€as€you€requested.€€IÏhave€kept€a€set€of€copies€in€my€files.€€Finally,€also€enclosed€are€instructions€on€howÏto€coordinate€your€life€insurance€benefits€with€your€estate€plan.ÌÌà  àThis€letter€discusses€several€points€about€your€estate€plan€of€which€you€shouldÏbe€aware.€€If€you€have€any€questions€about€any€of€the€matters€discussed€in€this€letter,Ïplease€call.€€I€suggest€that€you€keep€this€letter€with€your€documents€so€that€you€mayÏrefer€to€it€from€time€to€time.ÌÌà  àòòò ò1.€€Revising€your€beneficiary€designations.ó óóó€€In€order€for€your€estate€plan€to€beÐ $à" Ðcomplete,€you€must€coordinate€the€beneficiary€designations€on€your€life€insuranceÏpolicies€with€your€will.€€Please€refer€to€the€enclosed€instructions€regarding€beneficiaryÏdesignations.ÌÌà  àò òòò2.€€Safekeeping€your€estate€planning€documents.óóó ó€€Your€documents€should€beÐ @)$' Ðkept€in€a€safe€place,€and€the€representatives€named€in€your€estate€planning€documentsÏ(executor€and€alternate€executors,€trustee€and€alternate€trustees,€guardian€andÏalternate€guardians,€etc.)€should€know€where€to€find€them.€€A€safe€deposit€box€at€aÏbank€is€a€safe€place,€but€your€representative€may€have€difficulty€gaining€access€to€yourÏbox€after€your€death.€€Therefore,€most€people€keep€their€documents€elsewhere.€€AÐ ð-@), Ðfireproof€file€or€safe€at€home€is€an€excellent€place.€€ÌÌà  àòòò ò3.€€Copies€of€your€documents.ó óóó€€I€have€a€copy€of€your€executed€documents€inÐ à Ðyour€file€at€my€office.€€You€may€decide€to€keep€an€extra€copy€of€the€documents€atÏyour€home€or€office,€or€you€may€decide€to€give€a€copy€to€one€or€more€of€yourÏrepresentatives.€€It€is€possible€to€use€a€copy€of€your€will€for€probate€purposes€if€theÏoriginal€cannot€be€found.€€However,€there€is€no€guarantee€that€a€copy€will€be€acceptedÏby€the€court€(since€a€presumption€arises€that€you€revoked€the€will€if€the€original€cannotÏbe€found),€and€the€procedure€for€getting€a€copy€admitted€to€probate€is€moreÏtroublesome€and€expensive.€€That€is€why€it€is€important€to€take€care€of€the€originalÏdocuments.ÌÌà  àYou€do€not€have€to€give€your€representatives€or€alternate€representatives€copiesÏof€your€documents,€so€long€as€they€know€where€to€find€the€originals€if€the€need€arises.€ÏIn€some€cases,€giving€copies€to€loved€ones€may€cause€more€problems€than€it€solves€„„Ïit€may€make€it€awkward€to€make€changes€to€your€documents,€and€it€may€increase€theÏrisk€of€a€challenge€to€your€documents.ÌÌà  àIf€you€want€to€make€more€copies€of€your€documents,€please€do€not€remove€theÏstaples€in€order€to€remove€the€documents€from€the€manuscript€covers€for€copying.€ÏHaving€more€than€one€set€of€staple€holes€in€your€original€documents€increases€theÏchances€of€someone€thinking€that€your€documents€are€falsified.€€If€you€do€not€wantÏto€go€to€the€trouble€of€making€the€copies€with€the€documents€in€the€manuscriptÏcovers,€I€will€be€happy€to€make€copies€of€my€copies€at€our€standard€per„page€copy€fee.ÌÌà  àòòò ò4.€€Personalizing€your€estate€plan€with€a€letter€or€memorandum.ó óóó€€Because€yourÐ  p Ðestate€planning€documents€are€drafted€to€be€flexible€and€to€meet€technical€legalÏrequirements,€they€may€seem€cold€and€impersonal.€€Also,€there€may€be€matters€of€aÏpersonal€nature€that€you€wish€to€express€that€are€not€covered€by€the€documents.€ÏFrequently€a€good€way€to€handle€this€is€to€leave€a€letter€or€memorandum€addressedÏto€your€representative.€€The€two€most€frequent€uses€of€such€a€letter€or€memorandumÏare:€€(1)€to€say€to€whom€you€want€items€of€sentimental€value€to€go€when€you€die;€andÏ(2)€to€give€greater€guidance€to€the€representative€regarding€how€to€take€care€lovedÏones€(usually€your€children)€after€your€death.€€While€a€letter€or€memorandum€can€beÏvery€useful,€there€are€some€important€points€to€keep€in€mind:ÌÌà0  àà ` àòòò òa.€€Letter€or€memo€about€items€of€sentimental€value.ó óóó€€If€you€are€using€theÐ p&À!$ Ðletter€or€memo€to€tell€to€whom€you€want€particular€items€of€sentimental€valueÏto€be€given€when€you€die:Ð (#(# ÐÌà0  àà0` (#(#àà ¸ àòòò ò(1)€€Always€make€it€clear€that€you€do€not€intend€to€change€yourÐ 0*€%( Ðestate€planning€documents€in€any€way.ó óóó€€Your€estate€planning€documentsÐ  +p&) Ðwere€carefully€prepared€at€some€expense€to€dispose€of€all€of€yourÏproperty€efficiently€and€generally€in€accordance€with€your€wishes.€€If€youÏwrite€a€letter€or€memorandum€after€the€date€of€your€documents€which€isÐ ð-@), Ðinconsistent€with€your€documents,€there€is€a€risk€that€a€court€will€deemÏthat€you€have€revoked,€or€canceled,€your€estate€planning€documents€inÏwhole€or€in€part,€and€since€the€letter€or€memo€may€not€meet€the€legalÏrequirements€for€a€will,€the€letter€or€memo€will€be€considered€invalid.€ÏThus,€your€effort€to€make€a€relatively€minor€change€to€your€will€or€otherÏdocuments€could€result€in€invalidating€the€whole€estate€plan.€€Don't€tryÏto€change€your€documents€without€the€help€of€a€licensed€attorney.€€If€youÏuse€a€letter€or€memo€to€express€your€wishes€about€particular€items€ofÏproperty,€always€start€the€letter€or€memo€with€this€language:Ð ` (#` (# ÐÌà0  àà0` (#(#àà0¸ ` (#` (#à"I€am€writing€this€letter€or€memorandum€to€express€my€wishesÏregarding€the€disposition€of€certain€things€that€I€own€that€haveÏsentimental€value€to€me.€€It€is€my€desire€that€my€executor€and€theÏbeneficiaries€of€my€estate€will€honor€my€wishes.€€However,Ïnotwithstanding€anything€in€this€letter€or€memorandum€to€theÏcontrary,€I€am€not€changing€or€revoking€my€will€in€any€way.€€IfÏthere€is€a€dispute€between€or€among€the€beneficiaries€of€my€estateÏabout€the€matters€discussed€in€this€letter€or€memorandum,€thenÏthe€terms€of€my€will€shall€control€and€this€letter€will€have€no€forceÏor€effect."€Ð ¸ (#¸ (# ÐÌà0  àà0` (#(#àà ¸ àòòò ò(2)€€Don't€use€a€letter€or€memorandum€to€cover€items€of€significantÐ `° Ðmonetary€value.ó óóó€€If€you€wish€to€leave€a€particular€item€of€property€toÐ P  Ðsomeone,€and€that€item€has€real€monetary€value€(and€not€just€sentimentalÏvalue),€you€should€get€a€lawyer's€help€and€redo€your€will€so€that€the€itemÏis€covered.€€Obviously,€it€is€more€expensive€and€troublesome€to€do€this,Ïbut€the€letter€approach€doesn't€work€well€for€items€of€value.€€This€isÏbecause€the€will,€not€the€letter€or€memorandum,€legally€controlsÏdisposition€of€your€property.€€You€are€depending€upon€your€loved€ones€toÏhonor€the€wishes€expressed€in€the€letter€or€memo.€€If€they€do€not€wishÏto€honor€the€letter€or€memo,€the€terms€of€the€will€control.€€Obviously,€ifÏsomething€is€more€valuable,€the€person€or€persons€who€would€get€theÏitem€under€the€terms€of€the€will€are€more€likely€to€want€to€disregard€yourÏletter€or€memo.€Ð ` (#` (# ÐÌà0  àà0` (#(#àà ¸ àòòò ò(3)€€Changing€the€letter€or€memorandum.ó óóó€€One€of€the€realÐ €%Ð # Ðadvantages€of€using€a€letter€or€memo€for€this€purpose€is€that€you€canÏchange€it€from€time€to€time€without€a€lot€of€trouble€and€expense.€€KeepÏthe€letter€or€memo€with€your€estate€planning€documents.€€When€youÏwant€to€change€it,€write€a€new€letter€or€memo€and€discard€the€old€one.€ÏSince€the€letter€or€memo€is€merely€advisory€and€not€controlling,€it€doesÏnot€have€to€be€signed€with€all€the€formality€of€a€will€or€trust€agreement.€Ð ` (#` (# ÐÌà0  àà ` àòòò òb.€€Letter€or€memo€giving€guidance€to€your€representatives.ó óóó€€If€you€areÐ -P(+ Ðusing€a€letter€or€memo€to€give€guidance€to€your€executor,€trustee€or€designatedÐ ð-@), Ðguardian:Ð (#(# ÐÌà0  àà0` (#(#àà ¸ àòòò ò(1)€€Always€make€it€clear€that€you€do€not€intend€to€change€yourÐ à Ðestate€planning€documents€in€any€way.ó óóó€€Your€estate€planning€documentsÐ €Ð Ðwere€carefully€prepared€at€some€expense€to€meet€technical€legalÏrequirements€and€to€provide€your€representatives€with€a€great€deal€ofÏflexibility€to€deal€with€unforeseen€events.€€I€think€this€flexibility€isÏimportant.€€If€you€do€not€wish€to€give€your€representatives€a€lot€ofÏflexibility,€your€documents€need€to€be€changed€to€be€more€restrictive.€ÏYou€can€preserve€the€flexibility€of€the€documents€and€still€give€personalÏguidance€to€your€representatives€by€using€a€letter€or€memorandum.€€ToÏpreserve€the€flexibility€of€your€documents€and€to€keep€fromÏunintentionally€revoking€them,€you€must€make€it€clear€that€your€letter€orÏmemo€is€advisory€and€not€controlling.€€Start€your€letter€or€memo€with€thisÏlanguage:Ð ` (#` (# ÐÌà0  àà0` (#(#àà0¸ ` (#` (#à"I€am€writing€this€letter€or€memorandum€to€give€the€executor,Ïtrustee€and€guardian€of€my€minor€children€guidance€on€matters€ofÏinterest€to€me.€€This€letter€or€memo€is€advisory€only€and€does€notÏcontrol€or€supersede€my€estate€planning€documents€in€any€way.€ÏNotwithstanding€anything€in€this€letter€or€memorandum€to€theÏcontrary,€I€am€not€changing€or€revoking€my€will€in€any€way.€€IÏhope€that€my€representatives€will€heed€my€advice,€but€they€areÏfree€to€use€their€best€judgment€on€all€matters€in€accordance€withÏthe€terms€of€my€will."Ð ¸ (#¸ (# ÐÌà0  àà0` (#(#àà ¸ àòòò ò(2)€€Changing€the€letter€or€memorandum.ó óóó€€One€of€the€realÐ ` Ðadvantages€of€using€a€letter€or€memo€for€this€purpose€is€that€you€canÏchange€it€from€time€to€time€without€a€lot€of€trouble€and€expense.€€KeepÏthe€letter€or€memo€with€your€estate€planning€documents.€€When€youÏwant€to€change€it,€write€a€new€letter€or€memo€and€discard€the€old€one.€ÏSince€the€letter€or€memo€is€merely€advisory€and€not€controlling,€it€doesÏnot€have€to€be€signed€with€all€the€formality€of€a€will.€Ð ` (#` (# ÐÌà  àòòò ò5.€€Changing€or€revoking€your€documents.ó óóó€€You€should€never€mark€on€yourÐ $à" Ðestate€planning€documents€in€any€way.€€These€markings€could€be€construed€as€yourÏattempt€to€change€or€revoke€the€documents.€€The€laws€regarding€wills€and€trusts€areÏvery€technical,€and€it€is€likely€that€a€change€that€you€attempt€to€make€without€aÏlawyer's€help€will€not€have€the€effect€you€intend.€€Therefore,€if€you€wish€to€revokeÏyour€will€or€another€document,€òòplease€contact€me€or€another€attorney.óóÐ @)$' ÐÌà0  àà ` àòòò òa.€€Your€will.ó óóó€€If€you€wish€to€revoke€your€will,€be€sure€to€do€it€in€a€wayÐ  +p&) Ðthat€leaves€no€question€as€to€your€intent.€€For€instance,€cut€up€the€documentÏand€discard€it,€or€conspicuously€mark€through€the€writing€on€every€page€withÏa€large€"X".€€Obviously,€consider€carefully€before€revoking€your€will€unless€youÐ ð-@), Ðhave€replaced€it€with€another€plan.Ð (#(# ÐÌà0  àà ` àYour€will€includes€language€revoking€earlier€wills€you€may€have€made.€ÏThis€language€is€effective€unless€you€are€prohibited€from€revoking€the€earlier€willÏby€the€terms€of€a€contract€or€other€agreement.€€This€prohibition€is€very€rare€andÏis€likely€to€arise€only€in€cases€where€spouses€previously€made€a€joint,€or€mutual,Ïwill.€€Therefore,€unless€you€are€subject€to€an€agreement€prohibiting€you€fromÏrevoking€an€earlier€will,€any€earlier€wills€were€revoked€when€you€signed€yourÏnew€will.€€You€do€not€need€to€destroy€your€old€wills,€but€it€generally€is€a€goodÏidea€to€destroy€them€to€prevent€confusion€after€your€death.€Ð (#(# ÐÌà0  àà ` àòòò òb.€€Your€statutory€durable€power€of€attorney.ó óóó€€If€you€want€to€revoke€yourÐ P  Ðstatutory€durable€power€of€attorney,€you€should€contact€me€or€another€attorney.€ÏThe€new€statutory€durable€power€of€attorney€forms€are€easier€to€use€but€harderÏto€revoke.€€You€should€seek€my€advice€or€the€advice€or€another€attorney€if€youÏwish€to€revoke€it.Ð (#(# ÐÌà0  àà ` àòòò òc.€€Your€health€care€power€of€attorney.ó óóó€€To€revoke€your€Durable€PowerÐ  ð Ðof€Attorney€for€Health€Care,€you€may€either€sign€a€new€Durable€Power€ofÏAttorney€for€Health€Care€(which€automatically€revokes€earlier€powers)€or€informÏyour€agent€and€health€provider,€preferably€in€writing,€that€you€have€revoked€theÏpower.Ð (#(# ÐÌà  àòòò ò6.€€Updating€your€estate€plan.ó óóó€€You€should€have€your€estate€plan€reviewed€byÐ @ Ðan€attorney€or€other€estate€planning€professional€periodically€to€assure€that€it€stillÏmeets€your€needs.€€Also,€you€should€have€your€plan€reviewed€if€any€of€the€followingÏoccur:ÌÌà0  àà ` àa.€€The€marriage,€divorce,€illness€or€incapacity€of€you€or€of€€any€memberÏof€your€immediate€family.Ð (#(# ÐÌà0  àà ` àb.€€The€death€of€any€member€of€your€immediate€family.Ð (#(# ÐÌà0  àà ` àc.€€A€significant€change€in€your€financial€condition€(positive€or€negative).Ð (#(# ÐÌà0  àà ` àd.€€You€move€to€another€state€or€country.Ð (#(# ÐÌà0  àà ` àe.€€The€receipt€of€a€large€gift€or€inheritance.Ð (#(# ÐÌà0  àà ` àf.€€You€acquire€property€which€requires€special€consideration€andÏhandling.Ð (#(# ÐÌà0  àà ` àg.€€You€change€your€mind€about€how€to€dispose€of€your€property€and/orÏwho€you€want€as€your€representatives.Ð (#(# ÐÐ ð-@), ÐFinally,€you€should€have€your€plan€reviewed€if€there€is€a€significant€change€in€the€taxÏlaws€which€may€effect€your€estate.ÌÌà  àòòò ò7.€€My€representation€of€you.ó óóó€€Please€read€through€the€enclosed€documentsÐ €Ð Ðcarefully€over€the€next€two€weeks.€€If€I€have€made€any€mistakes,€or€if€there€isÏsomething€you€do€not€like€or€understand,€please€call€me,€and€I€will€clear€things€up.€€IfÏI€have€not€heard€from€you€within€two€weeks,€I€will€assume€everything€is€the€way€youÏwant€it,€and€my€representation€of€you€in€this€matter€will€cease.ÌÌà  àIn€this€matter,€you€and€you€alone€have€been€my€client.€€I€owe€no€duty€to€any€ofÏyour€family€members€or€other€possible€beneficiaries.€€I€have€no€continuing€duty€toÏupdate€your€plan€or€otherwise€represent€you.€€Of€course,€I€look€forward€to€workingÏwith€you€again€in€the€future€should€you€wish€to€hire€me€to€help€you€with€revising€yourÏestate€plan€or€with€another€matter.ÌÌà  àThank€you€for€allowing€me€to€provide€you€with€these€services.€€Good€luck,€andÏplease€call€if€I€can€be€of€further€assistance.Ô& P ÔÌÌVery€truly€yours,ÌÌ[Law€Firm]ÌÌÌBy:___________________________________ÌÌÌEnclosuresÔ'P °®?ÔÔ#†XÂXXXÂL#ÔÔ‡X*áXXXÂÔÐ  ` ÐÔ#†XÂXXX*áE@#Ô