ÿWPCÕ  ’¦ )ª€¦&vá ?[x2 DN_n§’IXY·v[Ô¦ )ªðrÜ­ƒän8~æK¥Ó¼vý+o_SŽW÷ \Ä)17§ œÀJÔ´<ìi'«‹›ä;ÎP¿ 8êyzÛàÓn`1«¸ðC‡òÌÌ@¾rÿd³'_u”{_%rëá>ñ2°Ié—¦ž£0¨-ø@fJÛ]ÙDJI'.¡’øæ}ð•8{VoÃ7¾\{ÆaáßG‡§—šk9NxÔ J½r4j›ÚŽ¶øÙÒ7Å®û¥\O~ĪÛó­»¼ïÙ{½¦ÿŸzvÅÞ ^ûm] Vb‡¶_7»u·¾ÚèkÖÐì-¹ìª\YRþÛãO«H+89… ‹ ´I-‹èrS¨–Ñ¢$T¨…F›uËjBÔ{ À'ÆàÂdÊŽ^ÿû…×èÜ…O¤…´‡b›õ2.ƒž`h å —ÎX±•¦=ÉÔµ<}®Ý¼RiHû)ÔhÃ*{‹¿ò8<Ž2qO-‹áÜçFx4W»â&[›Z¿–°»„.æá0^é*÷ZJž7’?–“í_½¬ª°a‘Ÿå<¤WhgÆhä‰X1Œ¬O˜U™¥?nÑbÌIÿÿ»dÆåÕ#!&UNG %• 0k›U>U@DUH„ 1uÌ^ Aw4M4•¤ m¦¦¦¦ 0ͽ½ 0KŠ˜HP LaserJet 4M Plus,ð,,,,,ð0(ÈhH  Z6Times New Roman RegularX(Ch$¡¡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)1—¹$¬DTDýŒµ$ê:i¢Ø+003|xÿU‹ÿÀÀÀˆ5ÿÿ:2 UpperAlphaAuto  #, CEOP, Bold, Mark TOC Level 2Ô  Ôò òÛ  ÛÔ2ÔÔ3  Ô€€ó óÔ  Ô6 ÿÿ4Quick a. .à0..àÌÝ ƒh!ÝÔ€XyXXXÔÔ  ÔÔ  ÔÓ  ÓÝ  ÝÔ_Ôññññò òÔ‡XªŽXXXyÔññññññññAppendix€A€„„€Engagement€LetterÐ ° ÐÌññññññññÔ#†XyXXXªŽš#ÔññññññññÔ‡XyXXXyÔÌÌÌÌà@ÓÓ'ìà[Date]ˆÌÌÌÌMr.€and€Mrs.€[Husbandððs€Name]Ì[Clientððs€Address]ÌÌà0  àRe:à0` (#(#àAgreement€for€Legal€ServicesÐà0 ` (#` (# ÐÌDear€Mr.€and€Mrs.€[Client€Last€Name]:ÌÌà  àThe€purpose€of€this€letter€is€to€set€forth€the€terms€of€my€legal€representation€ofÏyou.ÌÌà  à1.€€òòòŒòScope€of€representation.óŒóóó€€You€have€asked€me€to€help€you€with€planning€yourÐ pÀ Ðestate.€€This€representation€will€include€the€following:ÌÌà0  àà ` àa.à ¸ à€Drafting€your€estate€planning€documents€based€on€the€informationÐ @ Ðyou€have€provided€to€me.€€Your€estate€planning€documents€will€include€theÏfollowing€documents€for€each€of€you:Ð (#(# ÐÌà0  àà0` (#(#àà ¸ à(1)à  àA€will,€which€provides€(among€other€things)€for€the€creationÐ P Ðof€a€ð ðBypass€Trustðð€as€a€means€to€preserve€the€estate€and€gift€tax€creditÏof€the€first€spouse€to€die.€€This€credit,€which€is€currently€equivalent€toÏ$600,000€in€assets,€may€allow€the€two€of€you€to€pass€more€of€yourÏcombined€marital€wealth€to€your€descendants€or€other€estate€beneficiaryÏfree€of€the€estate€tax.€€òŒò[Option€1:óŒó€€The€Bypass€Trust€in€each€will€isÏfunded€by€means€of€a€disclaimer€by€the€surviving€spouse.€€This€methodÏof€funding€permits€the€surviving€spouse€to€wait€until€the€death€of€the€firstÏspouse€to€die€to€decide€to€what€extent€the€Bypass€Trust€is€to€be€funded.€ÏThe€surviving€spouse€could€choose€to€disclaim€nothing,€meaning€that€theÏsurviving€spouse€would€receive€the€entire€estate€and€nothing€would€beÏplaced€in€the€Bypass€Trust.€€Or€the€surviving€spouse€could€decide€toÏdisclaim€up€to€$600,000€worth€of€property,€causing€the€property€soÏdisclaimed€to€pass€into€the€Bypass€Trust.€€Thus,€the€estate€tax€savingsÏunder€each€will€is€totally€dependent€upon€the€decision€of€the€survivingÏspouse€to€disclaim€or€not€to€disclaim.òŒò][Option€2:óŒó€€The€Bypass€Trust€inÏeach€will€is€funded€by€means€of€a€formula.€€This€formula€containsÏlanguage€which€is€intended€to€maximize€the€amount€of€property€passingÐ ð-@), Ðinto€the€Bypass€Trust€without€causing€there€to€be€any€tax€due€on€theÏdeath€of€the€first€spouse€to€die.€€Funding€of€the€Bypass€Trust€pursuantÏto€this€formula€is€mandatory€on€the€death€of€the€first€spouse€„„€theÏsurviving€spouse€has€no€power€to€choose€whether€or€not€to€fund€theÏBypass€Trust.òŒò]óŒóÐ ` (#` (# ÐÌà0  àà0` (#(#àà ¸ à(2)à  àA€statutory€durable€power€of€attorney.ÐP  ` (#` (# ÐÌà0  àà0` (#(#àà ¸ à(3)à  àA€durable€power€of€attorney€for€health€care.Ð0 €` (#` (# ÐÌà0  àà0` (#(#àà ¸ à(4)à  àA€declaration€of€who€you€want€your€guardian€to€be€if€theÐ `  Ðneed€for€one€ever€arises€in€the€future.Ð ` (#` (# ÐÌà0  àà0` (#(#àà ¸ à(5)à  àA€directive€to€physicians€(often€called€a€"living€will").Ðà0 ` (#` (# ÐÌà0  àà ` àb.à ¸ àProviding€you€with€instructions€on€how€to€coordinate€your€lifeÐ À Ðinsurance€and€retirement€plan€beneficiary€designations€with€your€estate€planningÏdocuments.Ð (#(# ÐÌà0  àà ` àc.à ¸ àSending€these€drafts€to€you€and€answering€any€questions€that€youÐ €Ð Ðmay€have.Ð (#(# ÐÌà0  àà ` àÝ‚ÿÿÿÝ.à0  àÝ  ÝPreparing€final€drafts€of€the€documents€for€signing.Ý‚ÿÿÿ´to€tÝÐP ¸ (#¸ (# ÐÝ  ÝÌà0  àà ` àe.à ¸ àSupervising€your€execution€of€these€final€documents€in€my€office.Ð0€(#(# ÐÌà0  àà ` àÝ‚ÿÿÿÝ.à0  àÝ  ÝSending€you€the€completed,€signed€documents€for€your€records.Ý‚ÿÿÿúto€tÝÐ`¸ (#¸ (# ÐÝ  ÝÌà  à2.à ` àòŒòòòExcluded€from€representation.óóóŒó€€My€representation€of€you€is€limited€toÐ ð@ Ðmatters€described€above,€and€I€owe€you€no€duty€of€ongoing€representation€in€this€orÏother€matters.€€My€duties€to€you€under€this€agreement€will€end€when€I€have€sent€youÏyour€completed€documents€and€you€have€had€two€weeks€to€review€them€for€accuracy.€ÏAfter€that€time,€my€representation€of€you€will€cease,€and€I€will€owe€you€no€duty€toÏupdate€your€plan€or€to€notify€you€of€law€changes€which€may€affect€you.€€Any€futureÏrepresentation€is€not€a€part€of€this€engagement€and€will€be€covered€by€a€separateÏagreement.ÌÌÔ#†XyXXXyí#Ôà  à3.à ` àòòòŒòPlanning€objectives.óŒóóó€€In€helping€you€with€your€estate€plan,€my€objectiveÐ `'°"% Ðwill€be€planning€for€the€death€or€disability€of€either€or€both€of€you;€I€will€not€beÏconsidering€the€effects€of€a€possible€divorce.€€Either€or€both€of€you€may€be€adverselyÏaffected€by€your€estate€plan€in€the€event€your€marriage€ends€in€divorce.€€If€you€haveÏany€questions€about€how€this€plan€may€affect€you€in€the€event€of€a€divorce,€pleaseÏconsult€with€an€attorney€experienced€in€family€law€matters.€€In€addition,€you€haveÏindicated€that€you€want€your€estate€plan€to€include€provisions€designed€to€save€yourÏfamily€estate€and/or€gift€taxes.€€By€including€these€provisions,€you€should€recognizeÐ ð-@), Ðthat€(a)€your€estate€planning€documents€are€likely€to€be€more€complex€than€they€wouldÏhave€been€if€tax€savings€was€not€an€objective€and€(b)€restrictions€may€be€placed€onÏyour€beneficiaries€(including€the€surviving€spouse)€that€may€make€it€more€difficult€toÏfully€utilize€and€enjoy€the€property€free€from€interference€by€and/or€liability€to€others.€ÏThis€will€confirm€that€we€have€discussed€these€issues€at€some€length€and€that€youÏhave€decided€that€the€potential€tax€savings€to€be€gained€from€this€plan€take€priorityÏover€these€potential€detriments.ÌÌà  à4.à ` àòŒòòòFees.óóóŒó€€I€will€perform€the€services€described€above€for€a€fee€of€$[Flat€Fee],Ð 0 € Ðwhich€fee€includes€up€to€[Hours€in€Flat€Fee]€hours€of€attorney€time.€€If€this€projectÏtakes€more€than€this€amount€of€time,€you€agree€to€pay€for€time€in€excess€of€[Hours€inÏFlat€Fee]€hours€of€attorney€time€at€the€hourly€rate€of€$[Attorney€Rate]€per€hour€ofÏattorney€time.€€I€will€keep€track€of€all€time€that€I€spend€on€this€matter,€and€all€of€thatÏtime€will€count€this€limit.€€This€will€include€the€time€that€I€or€other€office€personnel€mayÏhave€already€spent€discussing€this€matter€with€you,€time€that€I€or€€other€officeÏpersonnel€spend€talking€to€you€on€the€telephone€or€in€person,€time€that€I€or€other€officeÏpersonnel€spend€talking€to€each€other€or€to€third€parties€(your€advisors,€otherÏattorneys,€etc.)€about€your€matter,€time€that€we€spend€doing€research€on€your€matter,Ïtime€that€we€spend€drafting,€revising€and€reviewing€your€documents,€time€that€weÏspend€drafting€and€reading€correspondence,€and€time€that€our€attorneys€or€other€officeÏpersonnel€spend€supervising€your€execution€of€documents.€€It€has€been€my€experienceÏthat€I€and€my€staff€have€been€able€to€prepare€estate€plans€like€the€one€you€haveÏindicated€you€want€for€the€majority€of€my€clients€within€this€time€frame.€€Therefore,ÏI€have€priced€my€services€so€that€the€majority€of€my€clients€can€get€a€fair€price€for€theirÏplans€and€have€a€good€idea€of€what€those€plans€will€cost.€€If€I€exceed€the€time€limit€inÏyour€case,€I€will€charge€you€a€larger€fee€based€on€the€hourly€rate€stated€above.€ÏReasons€why€the€time€limit€may€be€exceeded€are:€€the€need€to€make€more€revisionsÏthan€usual;€the€need€to€spend€more€time€than€usual€explaining€provisions€or€answeringÏquestions;€and€delay€in€providing€me€with€requested€information.€€We€mention€theseÏreasons€not€to€discourage€you€from€asking€questions€or€having€your€documents€be€justÏthe€way€you€want,€but€to€explain€to€you€the€effect€this€may€have€on€the€fee€I€chargeÏso€that€you€are€in€a€position€to€control€costs€if€you€wish€to€do€so.ÌÌà  à5.à ` àòŒòòòExpenses.óŒóóó€€In€addition€to€the€fee€described€above,€you€agree€to€pay€allÐ  #ð! Ðexpenses€related€to€this€matter.€€These€expenses€include,€but€are€not€limited€to,Ïpostage,€long€distance€telephone,€photocopying,€overnight€messenger€charges€andÏfiling€fees.€€It€has€been€my€experience€that,€if€there€is€only€one€overnight€messengerÏcharge€and€no€long€distance€charges,€the€expenses€associated€with€a€plan€such€asÏyours€will€be€approximately€$[Flat€Expenses].€€Since€these€expenses€usually€are€notÏknown€precisely€until€after€you€sign€your€documents,€I€probably€will€bill€you€theÏestimated€amount€stated€above.€€This€allows€you€to€pay€your€bill€in€full€and€completeÏyour€business€with€my€firm€without€having€to€wait€a€month€or€two€to€pay€theÏexpenses.ÌÌà  à6.à ` àòòòŒòBilling€procedure.óŒóóó€€Payment€for€fees€and€expenses€is€due€at€the€òòearlieróó€ofÐ ð-@), Ð(1)€the€time€you€sign€your€documents;€or€(2)€45€days€from€the€date€of€this€letter.€ÏPlease€be€ready€to€pay€when€you€come€in€to€sign€your€documents.ÌÌòŒò[Option€1:óŒóà ` à7.à ¸ àòòòŒòYou€are€my€clients.óŒóóó€€You,€and€you€alone,€are€my€clients.€€I€owe€noÐ €Ð Ðduty€to€your€family€members€or€to€your€potential€estate€beneficiaries.€€Since€there€areÏtwo€of€you,€the€possibility€of€a€conflict€between€you€exists.€€You€acknowledge€andÏunderstand€that,€since€I€am€representing€both€of€you,€no€communication€either€of€youÏhas€with€me€can€be€kept€confidential€from€the€other€of€you.€€If€a€conflict€developsÏbetween€the€two€of€you,€I€may€decline€to€continue€to€represent€you.òŒò]óŒóÌÌòŒò[Option€2:óŒóà ` à7.à ¸ àòòòŒòMulti„party€representation.óŒóóó€€My€representation€of€you€in€this€matterÐ `  Ðrequires€me€to€represent€each€of€you€as€clients€at€the€same€time.€€Of€course,€you€couldÏeach€retain€your€own€attorney€to€prepare€your€estate€planning€documents,€but€youÏhave€indicated€that€you€prefer€to€have€me€prepare€estate€planning€documents€for€bothÏof€you.€€I€am€happy€to€do€this,€subject€to€the€following€conditions€regarding€multi„partyÏrepresentation:ÌÌà0  àà ` àa.€€Since€there€are€two€of€you,€the€possibility€of€a€conflict€between€youÏexists.€€You€acknowledge€and€understand€that,€since€I€am€representing€both€ofÏyou,€no€communication€either€of€you€has€with€me€can€be€kept€confidential€fromÏthe€other€of€you.€€If€a€conflict€develops€between€the€two€of€you,€I€may€declineÏto€continue€to€represent€you.Ð (#(# ÐÌà0  àà ` àb.€€When€I€am€advising€[Husband]€and€preparing€[Husband]'s€documents,Ï[Husband]€is€my€only€client,€and€I€owe€no€duty€[Husband]'s€family€members€orÏpotential€estate€beneficiaries.Ð (#(# ÐÌà0  àà ` àc.€€When€I€am€advising€[Wife]€and€preparing€[Wife]'s€documents,€[Wife]Ïis€my€only€client,€and€I€owe€no€duty€[Wife]'s€family€members€or€potential€estateÏbeneficiaries.Ô‡XyXXXyÔòŒò]óŒóÐà0(#(# ÐÌà  à8.à ` àòòòŒòTermination€of€Representation.óŒóóó€€Either€of€us€can€terminate€this€relationshipÐ À! Ðat€any€time€for€any€reason€by€giving€written€notice€to€the€other€party.€€MyÏrepresentation€of€you€will€terminate€immediately€upon€the€giving€of€this€notice€byÏeither€party,€except€that,€if€you€are€involved€in€a€court€proceeding€(such€as€a€lawsuitÏor€probate€proceeding)€at€the€time€of€termination€and€I€am€the€attorney€of€record,€myÏrepresentation€will€continue€until€I€am€sure€that€my€immediate€withdrawal€as€yourÏattorney€will€not€jeopardize€your€interests€in€the€proceeding.€€Upon€termination€byÏeither€party€for€any€reason:ÌÌà0  àà ` àa.à ¸ àYou€agree€to€pay€my€fees€through€the€date€of€terminationÐ 0*€%( Ðcalculated€at€the€hourly€rate€or€rates€stated€above;Ð (#(# ÐÌà0  àà ` àb.à ¸ àYou€agree€to€pay€expenses€incurred€through€the€date€ofÐ -P(+ Ðtermination;€andÐð-@),(#(# Їà0  àà ` àc.à ¸ àYou€are€entitled€to€the€file€I€maintain€on€your€matter€if€you€requestÐ ° Ðit,€provided€that€I€am€entitled€to€photocopy€the€file€contents€at€your€expenseÏprior€to€delivery€of€the€file€to€you.Ð (#(# ÐÌà  à9.à ` àòòòŒòGrievances.óŒóóó€€The€State€Bar€of€Texas€investigates€and€prosecutesÐ pÀ Ðprofessional€misconduct€committed€by€Texas€attorneys.€€Although€not€every€complaintÏagainst€or€dispute€with€a€lawyer€involves€professional€misconduct,€the€State€Bar€OfficeÏof€General€Counsel€will€provide€you€with€information€about€how€to€file€a€complaint.€ÏFor€more€information,€please€call€1/800/932„1900.€€This€is€a€toll„free€phone€call.ÌÌà  àI€look€forward€to€working€with€you€on€this€matter.€€If€you€want€me€to€representÏyou,€Ô& ` Ôand€if€you€agree€to€the€terms€of€this€letter,€please€sign€one€copy€of€this€letter€andÏreturn€it€to€me.€€(The€other€copy€is€for€your€records.)ÌÌVery€truly€yours,ÌÌ[Law€Firm]ÌÌÌBy:òò€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€à€(#(#K(#àóóˆÐ €Ð ÐÔ'` ‚3Ôà0  àà0` (#(#àà0¸ ` (#` (#àà0¸ (#¸ (#àà0h(#(#àà0Àh(#h(#àà0À(#À(#àÐ (#(# ÐÌAccepted€and€Agreed:ÌÌ___________________________________Ì[Husband's€Name]ÌÌ___________________________________Ì[Wife's€Name]Ô#†XyXXXy,#ÔññññññññÔ‡XªŽXXXyÔññññññññÐ  ð@ ÐÔ  ÔññññññññÝ‚ÿÿÿÝÔ  ÔòŒòÛÛÔ2#ÔÚ  ÚaÚ  Ú.Ô3  Ô€€Ý  ÝAppendixññññ€Bññññ€„„ññññ€ññññññà@  ìàññññTransmittal€Letter€(For€ññññSending€ññññDraftsññññ€to€Clientsññññ)ññññññÝ‚ÿÿÿv6attoÝóŒóÔ †6ÔÝ  ÝññññññˆÐ ° ÐÌÌññññññÔ#†XyXXXªŽ=6#ÔññññññÔ‡XyXXXyÔà@ÓÓ'ìà[Date]ˆÐ €Ð ÐÌÌÌMr.€and€Mrs.€[Husbandððs€Name]Ì[Clientððs€Address]ÌÌDear€Mr.€and€Mrs.€[Client€Last€Name]:Ô#†XyXXXyp8#ÔÔ‡XªŽXXXyÔÐ `  ÐÌÔ#†XyXXXªŽ@9#ÔÔ‡XyXXXyÔà  àEnclosed€are€drafts€of€the€following€documents€for€each€of€you:Ð ð@  ÐÌà  à1.à ` àA€Will,€which€provides€(among€other€things)€for€the€creation€of€a€ð ðBypassÐ Ð  ÐTrustðð€as€a€means€to€preserve€the€estate€and€gift€tax€credit€of€the€first€spouse€to€die.€ÏThis€credit,€which€is€currently€equivalent€to€$600,000€in€assets,€may€allow€the€twoÏof€you€to€pass€more€of€your€combined€marital€wealth€to€your€descendants€or€otherÏestate€beneficiary€free€of€the€estate€tax.€€ò ò[Option€1:ó ó€€The€Bypass€Trust€in€each€Will€isÐ à Ðfunded€by€means€of€a€disclaimer€by€the€surviving€spouse.€€This€method€of€fundingÏpermits€the€surviving€spouse€to€wait€until€the€death€of€the€first€spouse€to€die€to€decideÏto€what€extent€the€Bypass€Trust€is€to€be€funded.€€The€surviving€spouse€could€chooseÏto€disclaim€nothing,€meaning€that€the€surviving€spouse€would€receive€the€entire€estateÏand€nothing€would€be€placed€in€the€Bypass€Trust.€€Or€the€surviving€spouse€couldÏdecide€to€disclaim€up€to€$600,000€worth€of€property,€causing€the€property€soÏdisclaimed€to€pass€into€the€Bypass€Trust.€€Thus,€the€estate€tax€savings€under€each€WillÏis€totally€dependent€upon€the€decision€of€the€surviving€spouse€to€disclaim€or€not€toÏdisclaim.ò ò][Option€2:ó ó€€The€Bypass€Trust€in€each€Will€is€funded€by€means€of€a€formula.€Ð P ÐThis€formula€contains€language€which€is€intended€to€maximize€the€amount€of€propertyÏpassing€into€the€Bypass€Trust€without€causing€there€to€be€any€tax€due€on€the€deathÏof€the€first€spouse€to€die.€€Funding€of€the€Bypass€Trust€pursuant€to€this€formula€isÏmandatory€on€the€death€of€the€first€spouse€„„€the€surviving€spouse€has€no€power€toÏchoose€whether€or€not€to€fund€the€Bypass€Trust.ò ò]ó óÐ °"  ÐÌà  à2.à ` àA€Statutory€Durable€Power€of€Attorney,€which€gives€the€person€you€nameÐ $à" Ðbroad€power€and€authority€to€deal€with€your€property.ÌÌà  à3.à ` àA€Durable€Power€of€Attorney€for€Health€Care€(with€Disclosure€Statement),Ð `'°"% Ðin€which€you€give€the€person€named€in€the€power€of€attorney€the€authority€to€makeÏhealth€care€decisions€for€your€if€you€are€incapacitated€and€unable€to€make€theÏdecisions€yourself.ÌÌà  à4.à ` àA€Declaration€of€Guardian,€in€which€you€name€the€person€you€want€to€beÐ ,`'* Ðthe€guardian€of€your€person€and€estate€should€the€need€later€arise.ÌÐ ð-@), Ðà  à5.à ` àA€Directive€to€Physicians,€often€called€a€"living€will,"€in€which€youÐ ° Ðindicate€your€wishes€regarding€medical€treatment€in€the€event€of€a€terminable€illness.€ÏIn€the€Directive€to€Physicians,€you€name€the€person€you€want€to€make€treatmentÏdecisions€for€you€if€you€are€unable€to€do€so€for€yourself.ÌÌà  à6.à ` àInstructions€on€how€to€coordinate€your€life€insurance€proceeds€andÐ ` ° Ðretirement€plan€benefits€with€your€estate€plan.€€It€is€important€for€these€proceeds€andÏbenefits€to€be€coordinated€with€the€estate€plan€so€that€all€of€the€goals€of€the€estateÏplan€are€realized.€€You€will€have€to€contact€your€insurance€companies€and€planÏcustodians€or€trustees€to€determine€how€to€change€the€beneficiary,€since€eachÏcompany€has€slightly€different€requirements.ÌÌà  àKeep€in€mind€that€the€above€descriptions€of€your€documents€are€included€in€thisÏletter€for€your€convenience€only.€€These€descriptions€are€summaries€only€and€are€notÏintended€to€make€it€unnecessary€for€you€to€read€the€documents€carefully.€€You€mustÏread€the€actual€documents€carefully€and€be€sure€that€you€actually€understand€them.€ÏIf€there€is€a€conflict€between€the€terms€of€the€documents€and€the€terms€of€this€letter,Ïthe€terms€of€the€documents€will€control.ÌÌà  àPlease€read€the€enclosed€documents€carefully€to€make€sure€that€they€are€correctÏand€to€make€sure€that€they€properly€reflect€your€wishes.€€Pay€particular€attention€toÏÔ_ÔbirthdatesÔ_Ô,€the€spelling€of€family€member€names,€etc.€„„€it€is€easy€for€me€to€make€aÏmistake€on€these€items.€€Please€call€me€if€you€have€any€questions.€€Also,€please€callÏme€to€provide€missing€information,€if€any.ÌÌà  àPlease€contact€me€with€your€questions,€corrections€or€changes,€and€pleaseÏcontact€me€to€set€up€a€time€to€sign€these€documents.ÌÌÔ  Ôà  àI€look€forward€to€hearing€from€you.ÌÌVery€truly€yours,ÌÌ[LAW€FIRM]ÌÌÌBy:___________________________________ÌÌEnclosuresññññññÐ  `'°"% ÐÔ  ÔññññññÔ#†XyXXXy˜9#ÔññññññÔ‡XªŽXXXyÔÝ‚ÿÿÿÝÔ  Ôò òÛÛÔ2#ÔÚ  ÚaÚ  Ú.Ô3  Ô€€Ý  ÝAppendix€C€„„€Transmittal€Letter€(For€Executed€Originals)Ð ° ÐÝ‚ÿÿÿ›KattoÝó óÔ «KÔÝ  ÝÌÌÔ#†XyXXXªŽ|K#ÔÔ‡XyXXXyÔà@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:ÌÌà0  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-@), ÐÔ_Ôfireproof€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 (#(# ÐÔ_ÔÐ 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 ÔññññÌÌVery€truly€yours,ÌÌ[Law€Firm]ÌÌÌBy:___________________________________ÌÌÌEnclosuresÔ'P °‰ÔÔ#†XyXXXy½L#ÔÔ‡XªŽXXXyÔÐ  ` ÐÔ#†XyXXXªŽœ‰#Ôññññ