Appendix Table of Forms

AuthorJerold I. Horn
ProfessionLawyer
Pages609-612
609
All names that appear in the Appendix are completely ctitious. Any resemblance of any
name in the Appendix to the name of any individual is purely coincidental. The forms
in the Appendix are mere illustrations. No particular form is appropriate for all clients
or even, necessarily, for any particular client. The reader is cautioned independently to
determine the propriety of each provision of each form.
I. REVOCABLE TRUSTS A ND WILLS
Appendix Form #1
Revocable trust. Settlor is a widower. Creates (i) GST-exempt, dynasty-style trusts and (ii)
GST-nonexempt, management-style trusts until stated ages. Use the variables that are
marked “1” to include (i) dynasty-style trusts that serve as receptacles for GST-exempt,
appointed property which was subject to the common-law Rule Against Perpetuities at
the death of the creator of the exercised powers of appointment and (ii) management-style
trusts until stated ages for GST-nonexempt, appointed property which was subject to the
common-law Rule Against Perpetuities at the death of the creator of the exercised powers
of appointment. Use the variables that are marked “2” if the variables that are marked
“1” are not used. Use the variables that are marked “3” to accommodate qualication for
Code Section 2032A. Use the variable that is marked “4” to accommodate interests in
qualied plans of deferred compensation and individual retirement accounts (Article V).
Appendix Form # 2
Will. Companion to Form #1. Use the variables that are marked “1” to accommodate
conservation of business interests and qualication for Code Section 2032A. Use the
variable that is marked “2” to exercise powers of appointment that are subject to perpe-
tuities rule of common law.
Appendix Form #3
Revocable trust. Settlor is married. Creates (i) a Marital Gift that includes all of the trust estate
that remains after payment of death costs, (ii) a Disclaimer Trust that serves as a receptacle
for any of the Marital Gift which the spouse of the settlor disclaims, and (iii) an outright
Appendix
Table of Forms

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