LAST WILL AND TESTAMENT

WITH TESTAMENTARY TRUST PROVISIONS

OF [________________________________]

State of California — Probate Code Compliant

TABLE OF CONTENTS

[// GUIDANCE: Populate page numbers after final formatting. Remove this comment before execution.]

ARTICLE I — IDENTIFICATION AND DECLARATIONS

1.1 Testator Identity. I, [________________________________] ("Testator"), a resident of [________________________________] County, California, being of legal age (at least eighteen (18) years old) and of sound and disposing mind and memory, and not acting under duress, menace, fraud, or undue influence of any person, do hereby declare this instrument to be my Last Will and Testament ("Will").

1.2 Date of Execution. This Will is executed on [__/__/____] (the "Execution Date").

1.3 Governing Law. This Will and all trusts created herein shall be governed by and construed in accordance with the laws of the State of California, including the California Probate Code, Family Code, and Revenue and Taxation Code, as applicable.

1.4 Marital Status. I am currently:

☐ Married to / in a registered domestic partnership with [________________________________] ("Spouse")
☐ Unmarried / Single
☐ Divorced / Dissolved domestic partnership
☐ Widowed

1.5 Children. I have the following living children (including legally adopted children):

[// GUIDANCE: List ALL children, including children from prior relationships, adopted children, and children born out of wedlock. Failure to list all children may trigger pretermitted heir claims under Cal. Prob. Code § 21622. Add or remove rows as needed.]

1.6 Testamentary Intent. I make this Will freely and voluntarily. I have not been subjected to undue influence within the meaning of Cal. Prob. Code § 21380 by any person who drafted, transcribed, or caused the transcription of this instrument, or who is in a fiduciary relationship with me, or who is a care custodian.

ARTICLE II — DEFINITIONS

Unless the context requires otherwise, the following capitalized terms shall have the meanings set forth below throughout this Will and any trust created herein:

"A Trust" or "Marital Trust" means the Qualified Terminable Interest Property (QTIP) trust or general power of appointment marital trust created under Article XII.

"B Trust" or "Bypass Trust" or "Credit Shelter Trust" means the trust funded with the Applicable Exclusion Amount created under Article XII.

"Applicable Exclusion Amount" means the basic exclusion amount available under IRC § 2010(c)(3), as adjusted for inflation, reduced by any taxable gifts made during my lifetime, and increased by any Deceased Spousal Unused Exclusion (DSUE) amount available under IRC § 2010(c)(4).

"Beneficiary" means any person or entity entitled to receive distributions from my estate or any trust created under this Will.

"Child" or "Children" means a biological child of mine or a child legally adopted by me, including any such child born or adopted after the execution of this Will; the term does not include stepchildren unless expressly stated.

"Community Property" means all property, real or personal, wherever situated, acquired by me or my Spouse during our marriage while domiciled in California, as defined by Cal. Fam. Code § 760, and includes quasi-community property as defined by Cal. Prob. Code § 66.

"DSUE Amount" means the deceased spousal unused exclusion amount, as defined in IRC § 2010(c)(4).

"Executor" means the Personal Representative appointed under Article IX, including any successor.

"Fiduciary" means the Executor, Trustee, Guardian, or any successor serving in a fiduciary capacity under this Will.

"GST Exemption" means the generation-skipping transfer tax exemption under IRC § 2631.

"HEMS Standard" means distributions for the health, education, maintenance, and support of a beneficiary, within the meaning of IRC § 2041(b)(1)(A) and Treasury Regulation § 20.2041-1(c)(2), as an ascertainable standard.

"Per Stirpes" shall have the meaning set forth in Cal. Prob. Code § 240.

"Residuary Estate" or "Residue" means all property of my probate estate not otherwise specifically devised or bequeathed herein, after payment of all debts, expenses, and taxes.

"Separate Property" means all property owned by me before marriage, acquired during marriage by gift, bequest, devise, or descent, and all rents, issues, and profits thereof, together with any property traceable thereto.

"Survivor's Trust" means the trust holding the surviving Spouse's share of community property and separate property under Article XII.

"Trust Estate" means all property allocated, transferred, or added to any trust created under this Will, together with all accumulations, income, and proceeds therefrom.

"Trustee" means the person or entity serving as trustee of any trust created under this Will, including any successor trustee.

[// GUIDANCE: Add client-specific defined terms as appropriate. If the testator is unmarried, remove community property and spousal trust definitions.]

ARTICLE III — REVOCATION OF PRIOR INSTRUMENTS

3.1 I hereby revoke all prior wills and codicils heretofore made by me. This instrument, together with any valid codicil hereto, constitutes my entire Last Will and Testament.

ARTICLE IV — COMMUNITY PROPERTY AND SEPARATE PROPERTY PROVISIONS

[// GUIDANCE: This article is CRITICAL for California testators who are or have been married. California is a community property state (Cal. Fam. Code § 760). The testator may dispose of only their one-half interest in community property and all of their separate property. Proper characterization is essential for tax planning, particularly the double stepped-up basis under IRC § 1014(b)(6).]

4.1 Community Property Identification. All property acquired by me and my Spouse during our marriage while domiciled in California is presumed to be community property under Cal. Fam. Code § 760, unless:

(a) The property was acquired by gift, bequest, devise, or descent;

(b) The property is traceable to a separate property source;

(c) The property has been transmuted by a valid written agreement under Cal. Fam. Code § 852; or

(d) The property is subject to a valid prenuptial or postnuptial agreement.

A detailed schedule of community and separate property is set forth in Schedule B attached hereto.

4.2 Testamentary Power — Community Property. I acknowledge that I have the power to dispose of only my one-half (1/2) interest in our community property. My Spouse's one-half (1/2) interest in community property is not subject to disposition under this Will and shall pass to or remain with my Spouse.

4.3 Testamentary Power — Separate Property. I have full testamentary power to dispose of all of my separate property as set forth in this Will.

4.4 Surviving Spouse's Rights. Nothing in this Will shall be construed to impair, diminish, or otherwise affect my Spouse's rights to:

(a) Their undivided one-half (1/2) interest in all community property;

(b) Any property confirmed to them as separate property;

(c) Any rights under Cal. Prob. Code §§ 21610-21612 (omitted spouse provisions); or

(d) Any rights to community property set-aside under Cal. Prob. Code § 6500 et seq.

4.5 Double Stepped-Up Basis Preservation. I direct my Executor and Trustee to take all actions necessary and appropriate to preserve the full stepped-up basis available to both halves of community property under IRC § 1014(b)(6), including but not limited to:

(a) Properly characterizing all assets as community or separate property;

(b) Maintaining complete records of community property acquisitions;

(c) Avoiding any action that would cause community property to lose its character for purposes of the double step-up; and

(d) Reporting to the Internal Revenue Service on Form 706 (or any successor form) the full fair market value of all community property as of the date of my death (or alternate valuation date if elected).

[// GUIDANCE: The double stepped-up basis under IRC § 1014(b)(6) is one of the most significant tax advantages of community property. Both halves of community property receive a stepped-up basis to fair market value at the first spouse's death, not just the decedent's half. Counsel should confirm that all assets are properly characterized.]

4.6 Quasi-Community Property. Any property that would have been community property had it been acquired while my Spouse and I were domiciled in California (quasi-community property under Cal. Prob. Code § 66) shall be treated as community property for purposes of this Will.

ARTICLE V — PAYMENT OF DEBTS, EXPENSES, AND TAXES

5.1 Debts and Expenses. I direct my Executor to pay from the Residuary Estate the following, as soon as practicable:

(a) All expenses of my last illness and funeral;

(b) All legally enforceable debts owed by me at the time of my death;

(c) All costs and expenses of administering my estate, including Executor and attorney fees; and

(d) All costs associated with the administration of any trust created under this Will.

5.2 Secured Debts. Unless I specifically direct otherwise elsewhere in this Will, any specific devise of property encumbered by a mortgage, deed of trust, or other lien shall pass subject to such encumbrance without right of exoneration from the Residuary Estate.

ARTICLE VI — TAX APPORTIONMENT

[// GUIDANCE: Tax apportionment is one of the most complex and consequential provisions in estate planning. Consult with the client's tax advisor before finalizing. Under the One Big Beautiful Bill (P.L. 119-21), the federal basic exclusion amount is $15,000,000 per person for 2026. California has no state estate tax.]

6.1 Federal Estate Tax. All federal estate taxes (including any interest and penalties thereon) attributable to property passing under this Will shall be apportioned as follows:

☐ Option A — Residue Bears All Taxes: All federal estate taxes shall be paid from the Residuary Estate without apportionment against any specific bequest, trust, or other beneficiary.

☐ Option B — Proportionate Apportionment: All federal estate taxes shall be apportioned among the recipients of my taxable estate in proportion to the value of the property received, in accordance with Cal. Prob. Code §§ 20110-20117.

☐ Option C — Custom Apportionment: [________________________________]

6.2 Generation-Skipping Transfer Tax. Any generation-skipping transfer ("GST") tax imposed under IRC Chapter 13 shall be charged to and paid from the property constituting the generation-skipping transfer, unless my Executor elects otherwise. I direct my Executor to allocate my GST exemption under IRC § 2631 in the following priority:

(a) First, to the B Trust (Credit Shelter Trust);

(b) Second, to any trust for the benefit of grandchildren or more remote descendants;

(c) Third, to any other transfers as my Executor deems advisable.

6.3 Marital Deduction Property. No estate tax or GST tax shall be apportioned against or charged to property qualifying for the marital deduction under IRC § 2056 or the charitable deduction under IRC § 2055.

6.4 QTIP Trust Tax Liability. Upon the subsequent death of my surviving Spouse, any estate tax attributable to the inclusion of the A Trust (QTIP Trust) assets in the surviving Spouse's estate under IRC § 2044 shall be paid from the A Trust assets and shall not be charged against any other trust or beneficiary under this Will.

6.5 State Death Taxes. Although California does not currently impose a state estate or inheritance tax, if any state death tax is assessed against my estate, such tax shall be apportioned in the same manner as the federal estate tax under Section 6.1 above.

ARTICLE VII — PERSONAL PROPERTY MEMORANDUM AND SPECIFIC BEQUESTS

7.1 Personal Property Memorandum. Pursuant to Cal. Prob. Code § 6132, I may leave a separate written, dated, and signed memorandum (or a memorandum in my own handwriting) directing the disposition of specific items of tangible personal property. If such a memorandum exists at the time of my death, I direct my Executor to distribute the items listed therein to the persons named, provided that:

(a) The memorandum is dated and either signed by me or entirely in my handwriting;

(b) The memorandum describes the items and recipients with reasonable certainty;

(c) No single item described in the memorandum has a value exceeding five thousand dollars ($5,000); and

(d) The total value of all tangible personal property disposed of by the memorandum does not exceed twenty-five thousand dollars ($25,000).

[// GUIDANCE: Items exceeding the $5,000 per-item or $25,000 aggregate limits of Cal. Prob. Code § 6132 must be disposed of by specific bequest in this Will or through the residuary clause. "Tangible personal property" excludes real property, mobilehomes, intangible property, bank accounts, securities, and other financial instruments.]

7.2 Specific Bequests. I make the following specific bequests:

[// GUIDANCE: Add or remove rows as needed. For real property, include the full legal description and APN. For financial accounts, include the institution name and last four digits of the account number.]

7.3 Lapsed Bequests. If any beneficiary of a specific bequest predeceases me or fails to survive me by the period specified in Article XVIII, such bequest shall lapse and fall into the Residuary Estate, unless a contingent beneficiary is named above.

ARTICLE VIII — GUARDIAN NOMINATIONS FOR MINOR CHILDREN

[// GUIDANCE: Guardian nominations are recommendations to the court; the court retains discretion to appoint a guardian in the best interests of the child under Cal. Fam. Code § 3020 and Cal. Prob. Code §§ 1500-1611. If both parents execute wills naming the same guardian, the nomination carries significant weight. Consider the guardian's financial situation, parenting values, location, and age.]

8.1 Guardian of the Person. If my Spouse does not survive me, or is unable or unwilling to serve as guardian, I nominate the following individuals, in the order listed, as guardian of the person of my minor children:

Primary Guardian of the Person:
Name: [________________________________]
Address: [________________________________]
Relationship: [________________________________]

First Alternate Guardian of the Person:
Name: [________________________________]
Address: [________________________________]
Relationship: [________________________________]

Second Alternate Guardian of the Person:
Name: [________________________________]
Address: [________________________________]
Relationship: [________________________________]

8.2 Guardian of the Estate. If a guardian of the estate of any minor child is required, I nominate the following individuals, in the order listed, to serve as guardian of the estate:

Primary Guardian of the Estate:
Name: [________________________________]
Address: [________________________________]

First Alternate Guardian of the Estate:
Name: [________________________________]
Address: [________________________________]

[// GUIDANCE: The guardian of the person and guardian of the estate may be different individuals. The guardian of the estate manages the child's financial affairs. If a testamentary trust is established for minor children, the trustee (rather than a guardian of the estate) typically manages the child's assets, reducing the need for a guardianship of the estate.]

8.3 Bond Waiver. I request that no bond be required of any guardian nominated herein. I recognize that the court may, in its discretion, require bond notwithstanding this request if the court determines that bond is necessary to protect the interests of my minor children.

8.4 Guardianship Preferences. I express the following preferences regarding the care and upbringing of my minor children, which I request the guardian honor to the extent practicable:

(a) Education: [________________________________]

(b) Religious upbringing: [________________________________]

(c) Residence: [________________________________]

(d) Other preferences: [________________________________]

8.5 Court Discretion. I acknowledge that these guardian nominations are advisory and that the Superior Court of California has ultimate discretion in appointing a guardian in the best interests of my minor children.

ARTICLE IX — APPOINTMENT OF EXECUTOR (PERSONAL REPRESENTATIVE)

[// GUIDANCE: Under Cal. Prob. Code §§ 8400 et seq., the person named as executor in the will has the right to appointment as personal representative. However, the appointment is not effective until letters are issued by the court. The executor may take protective actions before appointment under Cal. Prob. Code § 8400(b).]

9.1 Primary Executor. I nominate [________________________________] as Executor of this Will.

9.2 First Alternate Executor. If the Primary Executor is unable or unwilling to serve, I nominate [________________________________] as Executor.

9.3 Second Alternate Executor. If neither the Primary nor First Alternate Executor is able or willing to serve, I nominate [________________________________] as Executor.

9.4 Co-Executors. ☐ (Check if applicable) I nominate [________________________________] and [________________________________] to serve as Co-Executors, with authority to act independently of one another. If either Co-Executor is unable or unwilling to serve, the remaining Co-Executor shall serve alone.

9.5 Bond Waiver. I request that no bond or other security be required of any Executor nominated herein. If bond is required by court order, I request that it be set at the minimum amount permitted by law.

9.6 Compensation. The Executor shall be entitled to reasonable compensation as provided under Cal. Prob. Code §§ 10800-10805, unless the Executor waives compensation in writing.

9.7 Executor Powers. In addition to all powers granted by California law, including Cal. Prob. Code §§ 9600-9653, the Executor shall have the following powers:

(a) To sell, lease, exchange, or encumber any property of the estate, real or personal, at public or private sale, without court confirmation except as required by law;

(b) To borrow money and pledge estate assets as security;

(c) To invest and reinvest estate assets in any form of investment the Executor deems prudent;

(d) To employ attorneys, accountants, financial advisors, and other professionals;

(e) To continue any business owned by me at the time of my death;

(f) To make elections available under federal or state tax law, including but not limited to:
- Alternate valuation date election (IRC § 2032)
- QTIP election (IRC § 2056(b)(7))
- Portability election (IRC § 2010(c)(5))
- GST exemption allocation (IRC § 2631)
- Deduction of administration expenses on estate tax return or income tax return (IRC § 642(g));

(g) To make distributions in cash or in kind, or partly in each;

(h) To compromise or settle claims by or against the estate; and

(i) To perform any other act reasonably necessary to administer my estate.

ARTICLE X — INDEPENDENT ADMINISTRATION OF ESTATES ACT

[// GUIDANCE: The Independent Administration of Estates Act (IAEA), Cal. Prob. Code §§ 10400-10592, significantly streamlines estate administration by reducing the need for court supervision. Full authority includes the power to sell real property without court confirmation. The testator should carefully consider whether to grant full or limited authority.]

10.1 Grant of Authority. I authorize my Executor to administer my estate under the Independent Administration of Estates Act (Cal. Prob. Code §§ 10400 et seq.) with:

☐ Full authority (including the power to sell, exchange, grant an option to purchase, or borrow money secured by real property without prior court approval)

☐ Limited authority (all powers under the IAEA except the power to sell real property, exchange real property, grant an option to purchase real property, or borrow money secured by real property without prior court approval)

10.2 Notice Requirements. The Executor shall comply with all notice requirements under the IAEA, including the notice of proposed action procedures set forth in Cal. Prob. Code §§ 10580-10592.

10.3 Restriction. Notwithstanding the above grant, the following actions shall require prior court approval: [________________________________]

[// GUIDANCE: If no restrictions are desired, state "None" or delete Section 10.3.]

ARTICLE XI — TESTAMENTARY TRUST — CREATION AND FUNDING

11.1 Creation. Upon my death, and upon completion of the specific bequests set forth in Article VII and the funding of any pour-over provisions under Article XV, I direct my Executor to transfer the Residuary Estate to the Trustee of the [________________________________] Testamentary Trust (the "Trust"), to be held, administered, and distributed in accordance with the terms set forth in this Will.

[// GUIDANCE: The testamentary trust is created by and through the will, takes effect at death, and is subject to ongoing probate court jurisdiction under Cal. Prob. Code §§ 6300 et seq. This is distinct from a revocable living trust, which avoids probate. If the testator has a revocable living trust, consider whether a pour-over will (Article XV) is more appropriate than a standalone testamentary trust.]

11.2 Trust Funding. The Trust shall be funded with:

(a) The Residuary Estate (my one-half (1/2) interest in community property, plus all of my separate property, after payment of debts, expenses, taxes, and specific bequests);

(b) Any property transferred to the Trustee by designation of the Executor;

(c) Proceeds of any life insurance policy or retirement account naming the Trust or my estate as beneficiary; and

(d) Any other property transferred to the Trust by any person during the Trust's existence.

11.3 Trustee Appointment.

Primary Trustee: [________________________________]

First Alternate Trustee: [________________________________]

Second Alternate Trustee: [________________________________]

☐ (Check if applicable) Corporate Trustee: [________________________________] (a California-licensed trust company or national bank with trust powers)

11.4 Co-Trustees. ☐ (Check if applicable) I appoint [________________________________] and [________________________________] to serve as Co-Trustees. Unless otherwise stated, Co-Trustees shall act by unanimous agreement. If any Co-Trustee is unable or unwilling to serve, the remaining Co-Trustee(s) shall serve alone.

11.5 Trustee Bond. No bond shall be required of any Trustee nominated herein, unless mandated by court order.

11.6 Trustee Compensation. The Trustee shall be entitled to reasonable compensation for services rendered, consistent with Cal. Prob. Code §§ 15680-15684 and the custom in the community for trusts of comparable size and complexity.

11.7 Spendthrift Provision. No beneficiary shall have the power to anticipate, assign, pledge, encumber, or transfer any interest in the Trust, nor shall any such interest be subject to the claims of any creditor, spouse, or former spouse of any beneficiary, or subject to attachment, garnishment, or other legal process, to the fullest extent permitted by Cal. Prob. Code § 15300 et seq.

ARTICLE XII — TESTAMENTARY TRUST — A/B TRUST STRUCTURE

[// GUIDANCE: The A/B trust structure is the traditional approach for married couples to maximize use of both spouses' estate tax exemptions. Under the One Big Beautiful Bill (P.L. 119-21), the federal basic exclusion amount is $15,000,000 per person for 2026 (indexed for inflation in subsequent years), and this amount was made permanent. With portability now permanent under IRC § 2010(c)(4), some couples may not need an A/B trust structure for tax purposes alone. However, the B Trust still provides asset protection, protects against a surviving spouse's remarriage, and can preserve the GST exemption. Discuss options with the client and their tax advisor.]

12.1 Division of Trust Estate. If my Spouse survives me, upon my death the Trustee shall divide the Trust Estate into the following sub-trusts:

A. Survivor's Trust

12.2 Survivor's Trust Funding. The surviving Spouse's one-half (1/2) interest in all community property, together with the surviving Spouse's separate property, shall be allocated to the Survivor's Trust. The Survivor's Trust shall be the surviving Spouse's revocable trust over which the surviving Spouse retains full control, and the surviving Spouse may amend, revoke, or withdraw assets from the Survivor's Trust at any time.

B. Credit Shelter / Bypass Trust (B Trust)

12.3 B Trust Funding. The Trustee shall allocate to the B Trust an amount equal to the lesser of:

(a) The maximum amount that can pass free of federal estate tax by reason of the Applicable Exclusion Amount under IRC § 2010(c)(3), reduced by the value of any other property passing outside this trust that qualifies for the unified credit; or

(b) The value of my one-half (1/2) interest in community property plus my separate property, minus any specific bequests and debts, expenses, and taxes payable from such property.

[// GUIDANCE: The B Trust is designed to use the decedent's full estate tax exemption. If the estate is well below the exemption amount, the client may elect to use portability (IRC § 2010(c)(4)) instead. Consider including a disclaimer-based plan as an alternative.]

12.4 B Trust — Distributions During Surviving Spouse's Lifetime. During the lifetime of my surviving Spouse, the Trustee shall distribute to or for the benefit of my surviving Spouse:

(a) All net income of the B Trust, at least quarterly; and

(b) Such amounts of principal as the Trustee, in the Trustee's discretion, determines necessary for my surviving Spouse's health, education, maintenance, and support (HEMS Standard).

12.5 B Trust — Limited Power of Appointment. My surviving Spouse shall have a limited testamentary power of appointment over the B Trust assets, exercisable in favor of my descendants, but not in favor of my surviving Spouse, the Spouse's estate, the Spouse's creditors, or creditors of the Spouse's estate.

12.6 B Trust — Distribution Upon Surviving Spouse's Death. Upon the death of my surviving Spouse, the remaining assets of the B Trust shall be distributed as provided in Section 12.13.

C. Marital / QTIP Trust (A Trust)

12.7 A Trust Funding. Any portion of my one-half (1/2) of community property and my separate property remaining after funding the B Trust and paying debts, expenses, and specific bequests shall be allocated to the A Trust (Marital Trust / QTIP Trust).

12.8 QTIP Election. My Executor may elect to treat all or any portion of the A Trust as qualified terminable interest property ("QTIP") under IRC § 2056(b)(7) for purposes of the federal estate tax marital deduction. The Executor shall make such election on a timely filed Form 706.

[// GUIDANCE: The QTIP election gives the executor flexibility to determine, after the testator's death, how much property qualifies for the marital deduction. This "wait and see" approach allows the executor to consider the actual tax law, asset values, and surviving spouse's financial situation at the time of death.]

12.9 A Trust — Distributions During Surviving Spouse's Lifetime. During the lifetime of my surviving Spouse, the Trustee shall distribute:

(a) All net income of the A Trust to the surviving Spouse, at least quarterly (this mandatory income distribution is required for QTIP qualification); and

(b) Such amounts of principal as the Trustee, in the Trustee's discretion, determines necessary for my surviving Spouse's health, education, maintenance, and support (HEMS Standard).

12.10 A Trust — No Power of Appointment (QTIP). No person, including the surviving Spouse, shall have the power to appoint any part of the A Trust assets to any person other than the surviving Spouse during the surviving Spouse's lifetime. This restriction is required for QTIP qualification under IRC § 2056(b)(7).

12.11 A Trust — Distribution Upon Surviving Spouse's Death. Upon the death of my surviving Spouse, the remaining assets of the A Trust shall be distributed as provided in Section 12.13.

D. Portability Election Alternative

12.12 Portability Election. If my Executor determines that it is in the best interest of my estate and my beneficiaries, the Executor may elect portability of my unused estate tax exclusion amount (DSUE) under IRC § 2010(c)(5) by filing a timely and complete Form 706, United States Estate Tax Return, even if no estate tax is otherwise due. This election permits my surviving Spouse to use my unused exclusion amount in addition to their own.

[// GUIDANCE: Portability was made permanent by the American Taxpayer Relief Act (ATRA) and continued under the One Big Beautiful Bill. Portability does NOT apply to the GST exemption. If the testator wishes to preserve the GST exemption, the B Trust structure is essential. The Executor should consult with a tax advisor before making this election.]

E. Remainder Distributions

12.13 Distribution Upon Surviving Spouse's Death — Remainder Beneficiaries. Upon the death of my surviving Spouse (or upon my death if my Spouse predeceases me), the remaining assets of the B Trust, A Trust, and Survivor's Trust (to the extent the Survivor's Trust is governed by this Will) shall be distributed as follows:

☐ Option A — Outright Distribution to Children: The Trustee shall distribute the remaining Trust Estate in equal shares to my then-living children, per stirpes.

☐ Option B — Continued Trust for Children: The Trustee shall hold each child's share in a separate sub-trust under Article XIII until the distribution milestones set forth therein.

☐ Option C — Custom Distribution: [________________________________]

12.14 No Surviving Spouse — Direct Trust Funding. If my Spouse predeceases me, the A/B trust division shall not apply, and the entire Residuary Estate shall be held in a single trust and distributed as provided in Section 12.13.

ARTICLE XIII — TESTAMENTARY TRUST — SUB-TRUST FOR MINOR AND YOUNG ADULT BENEFICIARIES

[// GUIDANCE: Staggered distributions protect young beneficiaries from receiving large inheritances before they have the maturity to manage them. The ages below are common defaults; adjust based on the client's wishes and the beneficiary's circumstances.]

13.1 Creation of Separate Sub-Trusts. When a beneficiary's share becomes distributable under this Will but the beneficiary has not yet reached the final distribution age set forth below, the Trustee shall hold such share in a separate sub-trust for that beneficiary.

13.2 Distributions During Trust Term. The Trustee shall distribute to or for the benefit of the beneficiary so much of the net income and principal of the beneficiary's sub-trust as the Trustee, in the Trustee's discretion, deems necessary for the beneficiary's health, education, maintenance, and support (HEMS Standard), considering all other resources available to the beneficiary.

13.3 Staggered Distribution Schedule. The Trustee shall distribute the beneficiary's sub-trust as follows:

[// GUIDANCE: The staggered distribution ages of 25/30/35 are commonly used but should be tailored to each client. Some clients prefer 21/25/30 or 30/35/40. Consider the beneficiary's maturity, education timeline, and family dynamics.]

13.4 Education Incentive. The Trustee may, in the Trustee's discretion, make additional distributions of principal to support a beneficiary's pursuit of undergraduate or graduate education, professional training, or vocational education, including tuition, fees, room, board, books, and reasonable living expenses.

13.5 Emergency Distributions. Notwithstanding the distribution schedule above, the Trustee may distribute additional principal for a bona fide emergency, including medical emergencies, natural disaster, or other extraordinary circumstances.

13.6 Termination and Final Distribution. Each sub-trust shall terminate when the beneficiary reaches the final distribution age, at which time all remaining assets shall be distributed to the beneficiary outright and free of trust. If the beneficiary dies before reaching the final distribution age, the remaining assets of the sub-trust shall be distributed to the beneficiary's then-living descendants, per stirpes, or if none, to my then-living descendants, per stirpes.

ARTICLE XIV — SPECIAL NEEDS TRUST SUB-TRUST

[// GUIDANCE: If any beneficiary has a disability or is receiving (or may in the future receive) means-tested government benefits such as Supplemental Security Income (SSI) or Medi-Cal, a Special Needs Trust (also called a Supplemental Needs Trust) can preserve eligibility. This sub-trust should be reviewed by an attorney experienced in special needs planning.]

14.1 Applicability. If any beneficiary under this Will has a disability (as defined by the Social Security Act, 42 U.S.C. § 1382c) or is receiving or may in the future be eligible to receive means-tested government benefits, the Trustee shall hold that beneficiary's share in a separate Special Needs Trust sub-trust, notwithstanding any other distribution provision in this Will.

14.2 Purpose. The purpose of this Special Needs Trust is to supplement, but not supplant or replace, any government benefits or other support available to the beneficiary. Distributions from this sub-trust shall not be made in a manner that would disqualify the beneficiary from receiving any government benefit.

14.3 Distributions. The Trustee shall distribute to or for the benefit of the beneficiary (but not directly to the beneficiary if doing so would impair benefits) such amounts as the Trustee, in the Trustee's sole and absolute discretion, determines advisable to enhance the beneficiary's quality of life, including but not limited to:

(a) Supplemental medical and dental care not covered by public benefits;

(b) Personal care attendants and companion services;

(c) Education, training, and recreation;

(d) Travel and entertainment;

(e) Electronic equipment, adaptive technology, and communication devices;

(f) Clothing, furnishings, and personal effects; and

(g) Any other purpose consistent with the trust's supplemental purpose.

14.4 No Direct Cash Distributions. The Trustee shall not make distributions directly to the beneficiary in cash if doing so would reduce or eliminate any government benefit to which the beneficiary is entitled. The Trustee shall make payments directly to third-party providers of goods and services.

14.5 Termination. The Special Needs Trust shall terminate upon the earliest of:

(a) The beneficiary's death;

(b) A determination by the Trustee, in consultation with legal counsel, that the beneficiary is no longer disabled or no longer receives or is eligible for means-tested government benefits; or

(c) A determination by the Trustee that the trust is no longer economically feasible to administer.

14.6 Remainder on Termination. Upon termination of the Special Needs Trust, any remaining assets shall be distributed to the beneficiary outright if the beneficiary is living and no longer disabled, or to my then-living descendants, per stirpes.

[// GUIDANCE: Counsel should determine whether a first-party or third-party special needs trust is more appropriate. A testamentary special needs trust funded by the testator's estate is generally a third-party trust and does not require a Medicaid payback provision. If any portion is funded by the beneficiary's own assets, a payback provision under 42 U.S.C. § 1396p(d)(4)(A) may be required.]

ARTICLE XV — POUR-OVER WILL PROVISIONS

[// GUIDANCE: If the testator has an existing revocable living trust, the pour-over will directs any probate assets into that trust at death. This ensures all assets are administered under a single plan. California authorizes pour-over wills under the Uniform Testamentary Additions to Trusts Act, Cal. Prob. Code § 6300. The trust must be identified in the will and its terms set forth in a written instrument.]

15.1 Applicability. ☐ (Check if applicable) I have previously established the [________________________________] Revocable Living Trust, dated [__/__/____], as amended (the "Living Trust"). If this box is checked, the following pour-over provisions shall apply:

15.2 Pour-Over Devise. I hereby devise and bequeath all of my Residuary Estate (or such portion thereof as is not otherwise specifically devised) to the then-acting Trustee of the Living Trust, to be added to, held, administered, and distributed as part of the Living Trust in accordance with its terms, including any amendments made before or after the execution of this Will.

15.3 Identification. The Living Trust is identified as follows:

• Trust Name: [________________________________]
• Date of Execution: [__/__/____]
• Settlor(s): [________________________________]
• Original Trustee: [________________________________]

15.4 Revocation or Invalidity of Living Trust. If the Living Trust has been revoked or is held invalid before my death, this pour-over devise shall lapse, and the Residuary Estate shall instead be held in the Testamentary Trust created under Articles XI-XIII of this Will.

15.5 Non-Applicability. ☐ (Check if no living trust exists) I have not established a revocable living trust. The pour-over provisions of this Article XV do not apply. My entire Residuary Estate shall be held and administered under the Testamentary Trust created in Articles XI-XIII.

ARTICLE XVI — DIGITAL ASSETS (RUFADAA)

[// GUIDANCE: California adopted the Revised Uniform Fiduciary Access to Digital Assets Act (RUFADAA) effective January 1, 2017, codified at Cal. Prob. Code §§ 870-884. This law governs fiduciary access to digital assets. Under RUFADAA, a user's directions in an online tool (e.g., Google Inactive Account Manager, Facebook Legacy Contact) take priority over directions in a will or trust. If the user has not used an online tool, the directions in this Will control.]

16.1 Grant of Authority. I hereby authorize my Executor and Trustee, to the fullest extent permitted by Cal. Prob. Code §§ 870-884 (RUFADAA), to access, manage, distribute, copy, delete, and otherwise handle my digital assets, including:

(a) Electronic Communications: Email accounts, text messages, and messaging applications;

(b) Social Media Accounts: Including but not limited to Facebook, Instagram, X (Twitter), LinkedIn, and any successor platforms;

(c) Financial Accounts: Online banking, investment accounts, payment services (PayPal, Venmo, etc.), and cryptocurrency wallets or exchanges;

(d) Cloud Storage: Files, photographs, videos, and documents stored on cloud platforms (Google Drive, Dropbox, iCloud, etc.);

(e) Domain Names and Websites: Including hosting accounts, blog platforms, and content management systems;

(f) Digital Media: Purchased music, books, movies, and software licenses, to the extent transferable;

(g) Cryptocurrency and Digital Tokens: Including but not limited to Bitcoin, Ethereum, and any other digital currency or non-fungible token (NFT), together with all associated private keys, seed phrases, and wallet credentials;

(h) Loyalty Programs and Rewards: Airline miles, hotel points, credit card rewards, and similar programs; and

(i) All Other Digital Assets: Any other electronically stored information in which I have a right or interest.

16.2 Content and Catalogue Access. I expressly consent to the disclosure of both the content of my electronic communications and the catalogue (metadata) of my electronic communications to my Executor and Trustee, to the extent permitted by law.

16.3 Priority of Directions. I understand that if I have provided directions through an online tool provided by a custodian (as defined in Cal. Prob. Code § 871), those directions may override the provisions of this Article. I direct my Executor to review my digital asset inventory and any online tool directions.

16.4 Digital Asset Inventory. I have prepared (or intend to prepare) a separate, secure inventory of my digital assets, including usernames, passwords, and access credentials. This inventory is stored at: [________________________________]

[// GUIDANCE: The digital asset inventory should be stored securely (e.g., in a password manager, a locked safe, or with the estate planning attorney) and kept separate from this Will. It should be updated periodically. Do NOT include passwords or private keys in this Will, as the Will becomes a public document when admitted to probate.]

16.5 Fiduciary as Authorized User. To the extent permitted by applicable terms of service agreements and the Computer Fraud and Abuse Act (18 U.S.C. § 1030), I authorize my Executor and Trustee to act as my authorized user for the purpose of managing, transferring, or terminating my digital accounts.

ARTICLE XVII — PROPOSITION 19 — REAL PROPERTY TRANSFER INSTRUCTIONS

[// GUIDANCE: Proposition 19 (effective February 16, 2021) significantly changed California property tax rules for parent-child transfers. Cal. Rev. & Tax. Code § 63.2 limits the parent-child exclusion from reassessment to a family home (principal residence) and family farm, and only if the transferee uses the property as their principal residence within one year of transfer. The exclusion is capped at the assessed value plus $1,044,586 (for transfers from February 16, 2025 through February 15, 2027). Other real property transfers (rental properties, vacation homes, commercial property) no longer qualify for the exclusion and will be reassessed to current market value.]

17.1 Trustee and Executor Instructions. I direct my Executor and Trustee to take the following actions with respect to any transfer of California real property under this Will:

(a) Identify Eligible Transfers. Determine whether any real property transferred under this Will qualifies for the parent-child exclusion from property tax reassessment under Cal. Rev. & Tax. Code § 63.2, including:
- Whether the property was my principal residence or a family farm;
- Whether the transferee/beneficiary intends to use the property as their principal residence within one (1) year of transfer; and
- Whether the current fair market value exceeds the assessed value plus the applicable exclusion amount under Section 63.2.

(b) File Required Claims. File a timely Claim for Reassessment Exclusion for Transfer Between Parent and Child (BOE-19-P form, or any successor form) with the applicable County Assessor's Office within three (3) years of the date of transfer or the date a change in ownership statement is filed, whichever is earlier.

(c) Homeowner's Exemption. Ensure that the transferee/beneficiary files for the homeowner's exemption or disabled veteran's exemption on the property within one (1) year of the transfer date, as required for the exclusion.

(d) Non-Qualifying Property. For any real property that does not qualify for the parent-child exclusion (e.g., rental properties, vacation homes, commercial properties), advise the beneficiary that the property will be reassessed to current fair market value upon transfer, which may result in a significant increase in property taxes.

(e) Preservation of Basis. Coordinate with the estate's tax advisors to preserve the stepped-up basis (or double stepped-up basis for community property) under IRC § 1014, and document the fair market value of all real property as of the date of my death.

17.2 Beneficiary Acknowledgment. Each beneficiary receiving California real property under this Will is advised to consult with a California tax professional regarding the property tax consequences of such transfer, including the application of Proposition 19 and Cal. Rev. & Tax. Code § 63.2.

ARTICLE XVIII — SIMULTANEOUS DEATH PROVISIONS

18.1 Survivorship Requirement. No beneficiary shall be deemed to have survived me unless such beneficiary survives me by at least:

☐ Thirty (30) days
☐ Sixty (60) days
☐ Ninety (90) days
☐ One hundred twenty (120) days
☐ Other: [____] days

after the date of my death. If a beneficiary fails to survive me by the required period, that beneficiary shall be deemed to have predeceased me for all purposes under this Will.

18.2 Uniform Simultaneous Death Act. If my Spouse and I die simultaneously or under circumstances in which it is impossible to determine the order of our deaths, my Spouse shall be deemed to have predeceased me for purposes of this Will, in accordance with Cal. Prob. Code § 220 et seq. (Uniform Simultaneous Death Act), unless an alternative determination is required by the terms of a life insurance policy, retirement plan, or other beneficiary designation.

18.3 Common Disaster. In the event of a common disaster in which my Spouse and I both die, the B Trust provisions shall not apply, and the entire Trust Estate shall be distributed as if my Spouse predeceased me, pursuant to Section 12.13.

[// GUIDANCE: The survivorship period should be at least 30 days to avoid double probate of the same assets. However, the survivorship period should not exceed six (6) months for property qualifying for the estate tax marital deduction under IRC § 2056, as a longer period may disqualify the marital deduction.]

ARTICLE XIX — DISINHERITANCE AND PRETERMITTED HEIR PROVISIONS

[// GUIDANCE: California law protects "pretermitted" (omitted) children under Cal. Prob. Code §§ 21620-21623. A child born or adopted after execution of the will who is not provided for in the will may claim an intestate share unless: (1) it appears the omission was intentional; (2) the testator provided for the child outside the will (e.g., through a trust or life insurance); or (3) the testator had one or more children at the time of the will and devised substantially all the estate to the other parent. Include specific disinheritance language to overcome pretermitted heir claims.]

19.1 Intentional Omissions. Except as specifically provided in this Will, I have intentionally and with full deliberation omitted to provide for any person, whether or not claiming to be an heir of mine, who is not expressly named as a beneficiary herein. Such omission is not the result of mistake, inadvertence, or lack of knowledge.

19.2 After-Born or After-Adopted Children. I am aware that I may have children born to me or legally adopted by me after the execution of this Will. I intend this Will to provide for all such children as follows:

☐ Option A: Any child born to me or adopted by me after execution of this Will shall be treated as a beneficiary under this Will and shall share equally with my other children under the distribution provisions of Articles XII and XIII.

☐ Option B: Any child born to me or adopted by me after execution of this Will has been intentionally omitted and shall receive no share of my estate, as I have made or intend to make alternative provisions outside of this Will.

[// GUIDANCE: Option A is recommended in most cases. If the testator chooses Option B, counsel should document the alternative provision (e.g., trust, life insurance, gift). The pretermitted heir statute (Cal. Prob. Code § 21622) provides that a child who was unknown to the testator or believed to be dead shall receive an intestate share. A blanket disinheritance clause helps establish that any omission was intentional.]

19.3 Specific Disinheritance. I intentionally disinherit the following individuals and direct that they shall receive no benefit whatsoever under this Will or any trust created herein:

[// GUIDANCE: While California law does not require a reason for disinheritance, documenting the reason (even in general terms) may help defeat future challenges. Note that a surviving spouse cannot be entirely disinherited from their community property interest regardless of the testator's intent.]

19.4 General Disinheritance. Except as expressly provided in this Will, I have intentionally omitted all other persons, whether or not claiming to be my heirs, and whether or not known to me at the date of this Will. If any person not named herein claims a share of my estate, I direct that such person shall receive the sum of one dollar ($1.00) and no more.

ARTICLE XX — NO-CONTEST CLAUSE

[// GUIDANCE: California's no-contest clause statute (Cal. Prob. Code §§ 21310-21315) limits the enforceability of no-contest clauses to three categories: (1) direct contests brought without probable cause, (2) creditor claims (if specified in the instrument), and (3) challenges to property ownership (if specified in the instrument). A "direct contest" includes allegations of forgery, lack of execution, lack of capacity, menace, duress, fraud, undue influence, revocation, or disqualification of a beneficiary. The "probable cause" safe harbor protects beneficiaries who contest in good faith with a reasonable basis.]

20.1 No-Contest Provision. If any beneficiary under this Will or any trust created herein, directly or indirectly, in any court or forum:

(a) Files a direct contest (as defined in Cal. Prob. Code § 21310(b)) of this Will or any trust created herein, alleging that this instrument or any of its terms is invalid based on forgery, lack of due execution, lack of capacity, menace, duress, fraud, undue influence, revocation, or disqualification of a beneficiary;

(b) Files a creditor's claim against my estate or any trust created herein that is found to be without merit;

(c) Challenges the ownership or characterization of any property in my estate or any trust created herein; or

(d) Seeks to invalidate or modify any provision of this Will or any trust created herein, including but not limited to the trustee appointments, distribution provisions, or fiduciary powers;

then such beneficiary shall be deemed to have predeceased me without surviving descendants, and all gifts, bequests, devises, and beneficial interests to or for the benefit of such beneficiary shall be revoked and shall pass as if such beneficiary had predeceased me.

20.2 Probable Cause Safe Harbor. Notwithstanding Section 20.1, this no-contest clause shall not be enforced against any beneficiary who brings a direct contest (as described in Section 20.1(a)) that is determined by a court of competent jurisdiction to have been filed with probable cause as defined in Cal. Prob. Code § 21311(b). Probable cause exists if, at the time of filing the contest, the facts known to the contestant would cause a reasonable person to believe there is a reasonable likelihood that the requested relief would be granted after an opportunity for further investigation or discovery.

20.3 Scope. This no-contest clause applies to contests of this Will, any codicil hereto, any testamentary trust created herein, and any amendment to any of the foregoing. This clause does not apply to:

(a) Actions to enforce the terms of this Will or any trust created herein;

(b) Actions to compel accountings or information from fiduciaries; or

(c) Actions brought by a fiduciary in the proper administration of the estate or trust.

ARTICLE XXI — SPOUSAL ELECTIVE SHARE ACKNOWLEDGMENT

[// GUIDANCE: California is a community property state and does not have a traditional "elective share" statute like common-law states. However, the surviving spouse has significant protections under California law, including: (1) an undivided one-half interest in all community property (Cal. Fam. Code § 760); (2) omitted spouse protections (Cal. Prob. Code §§ 21610-21612); (3) family allowance (Cal. Prob. Code §§ 6540-6543); (4) exempt property set-aside (Cal. Prob. Code § 6510); and (5) community property set-aside without administration (Cal. Prob. Code §§ 13500 et seq.).]

21.1 Acknowledgment. I acknowledge that under California community property law, my Spouse is entitled to an undivided one-half (1/2) interest in all community property, regardless of the provisions of this Will. Nothing in this Will is intended to, or shall, diminish my Spouse's community property rights.

21.2 Surviving Spouse Protections. I acknowledge that my surviving Spouse may be entitled to the following under California law, regardless of the provisions of this Will:

(a) Community Property Interest: One-half (1/2) of all community property (Cal. Fam. Code § 760);

(b) Family Allowance: A reasonable allowance for maintenance during the period of administration (Cal. Prob. Code §§ 6540-6543);

(c) Exempt Property: The right to set aside certain property exempt from enforcement of money judgments (Cal. Prob. Code § 6510);

(d) Omitted Spouse Provisions: If my Spouse married me after the execution of this Will, and I failed to provide for the Spouse, the Spouse may claim an intestate share under Cal. Prob. Code §§ 21610-21612, unless an exception applies; and

(e) Community Property Set-Aside: The right to petition for a community property set-aside without full administration under Cal. Prob. Code §§ 13500 et seq.

21.3 Waiver and Agreements. If my Spouse and I have executed a prenuptial agreement, postnuptial agreement, or community property agreement that modifies any of the above rights, the terms of that agreement shall control to the extent permitted by law.

ARTICLE XXII — FIDUCIARY STANDARDS AND POWERS

22.1 Standard of Care. Each Fiduciary serving under this Will shall:

(a) Administer the estate and any trust solely in the interests of the beneficiaries (Cal. Prob. Code § 16002 — duty of loyalty);

(b) Act with the care, skill, prudence, and diligence that a prudent person acting in a like capacity would use (Cal. Prob. Code § 16040);

(c) Comply with the prudent investor rule in managing trust investments (Cal. Prob. Code § 16047); and

(d) Keep beneficiaries reasonably informed and provide accountings as required by law (Cal. Prob. Code § 16060 et seq.).

22.2 Trustee Powers. In addition to all powers granted by California law, the Trustee shall have the following powers with respect to any trust created under this Will:

(a) To retain, sell, exchange, or otherwise dispose of any trust property;

(b) To invest and reinvest trust assets in any form of investment the Trustee deems prudent, including mutual funds, exchange-traded funds, real estate, and alternative investments;

(c) To borrow money and encumber trust property;

(d) To lease trust property for any term;

(e) To make loans to beneficiaries on such terms as the Trustee deems appropriate, provided that any loan to a beneficiary shall bear a reasonable rate of interest;

(f) To distribute trust property in cash or in kind, and to make non-pro rata distributions;

(g) To employ investment advisors, accountants, attorneys, and other professionals, and to delegate investment and management functions as permitted by Cal. Prob. Code § 16052;

(h) To settle, compromise, or abandon claims;

(i) To establish and maintain reserves for taxes, expenses, and contingencies;

(j) To make tax elections and allocations, including the election to treat trust administration expenses as income tax or estate tax deductions;

(k) To divide or merge trusts, provided that doing so does not adversely affect the tax status of any trust;

(l) To add or remove trust property from any sub-trust; and

(m) To perform any other act reasonably necessary for the proper administration of the trust.

22.3 Trustee Removal. A Trustee may be removed by:

(a) A majority of the adult, competent income beneficiaries of the affected trust, by written notice to the Trustee; or

(b) Petition to the California probate court by any interested person, upon a showing of cause.

22.4 Successor Trustee Appointment. If no successor Trustee is named in this Will or all named successors are unable or unwilling to serve, the adult income beneficiaries of the affected trust, by majority vote, shall appoint a successor Trustee. If the beneficiaries cannot agree, the court shall appoint a successor.

22.5 Indemnification. The Trustee shall be indemnified out of the Trust Estate against any loss, liability, or expense (including reasonable attorneys' fees) incurred in the good-faith administration of the trust, except for losses arising from the Trustee's willful misconduct, gross negligence, or breach of fiduciary duty.

22.6 Exculpation. No Trustee shall be personally liable for any loss to the Trust Estate arising from the exercise of reasonable judgment or any act or omission not constituting willful misconduct, gross negligence, or breach of fiduciary duty.

22.7 Annual Accounting. The Trustee shall provide an annual accounting to all adult, competent beneficiaries currently receiving or eligible to receive distributions, as required by Cal. Prob. Code § 16062, unless waived by all such beneficiaries in writing.

ARTICLE XXIII — GENERAL PROVISIONS

23.1 Severability. If any provision of this Will or any trust created herein is held invalid, illegal, or unenforceable, the remaining provisions shall remain in full force and effect.

23.2 Headings. Article and section headings are for convenience only and shall not affect the interpretation of this Will.

23.3 Gender and Number. As used in this Will, the masculine, feminine, and neuter genders and the singular and plural numbers shall each include the others where the context so requires.

23.4 Governing Law and Forum. This Will and all trusts created herein shall be governed by California law. Exclusive jurisdiction over any proceeding relating to this Will or any trust shall lie with the Superior Court of California, [________________________________] County, sitting in its probate capacity.

23.5 No Jury Trial. Jury trials are not available in California probate proceedings; accordingly, no jury trial waiver is required.

23.6 Rule Against Perpetuities. Notwithstanding any other provision of this Will, every trust created herein shall terminate no later than twenty-one (21) years after the death of the last surviving beneficiary who was alive at the time of my death. Upon such termination, the remaining trust assets shall be distributed outright to the then-income beneficiaries in proportion to their respective interests.

23.7 Presumption Against Fraud or Undue Influence. I represent that no person who drafted this Will, transcribed this Will, or is in a fiduciary relationship with me is a beneficiary under this Will, within the meaning of Cal. Prob. Code § 21380, unless such person is a family member related by blood or marriage and an independent attorney has reviewed this Will and executed a Certificate of Independent Review under Cal. Prob. Code § 21384.

23.8 Codicils. I reserve the right to amend this Will by a properly executed codicil at any time before my death.

23.9 Integration. This Will, together with any valid codicil and the schedules attached hereto, constitutes my entire testamentary plan and supersedes all prior wills and codicils executed by me.

ARTICLE XXIV — EXECUTION

[// GUIDANCE: Cal. Prob. Code § 6110 requires that a will be (1) in writing, (2) signed by the testator (or by another person in the testator's presence and at the testator's direction), and (3) witnessed by at least two persons, each of whom (a) was present at the same time, (b) witnessed the testator's signing or acknowledgment of the signature or the will, and (c) understands that the instrument is the testator's will. Best practice: Execute with wet ink, in the presence of two disinterested witnesses and a notary public for the self-proving affidavit.]

TESTATOR'S SIGNATURE

I, [________________________________], the Testator, declare that I sign and execute this instrument as my Last Will and Testament, that I sign it willingly, that I execute it as my free and voluntary act, and that I am at least eighteen (18) years of age, of sound mind, and under no constraint or undue influence.

Signature: _________________________________________

Printed Name: [________________________________]

Date: [__/__/____]

ATTESTATION CLAUSE AND WITNESS SIGNATURES

We, the undersigned witnesses, each declare under penalty of perjury under the laws of the State of California that:

1. The Testator, [________________________________], signed this Will in our presence, or acknowledged to us that the Testator's signature was previously affixed to this Will;

2. We were both present at the same time when the Testator signed or acknowledged this Will;

3. The Testator declared to us that this instrument is the Testator's Last Will and Testament;

4. The Testator requested that we serve as witnesses;

5. The Testator appeared to us to be of sound mind, was at least eighteen (18) years of age, and did not appear to be acting under duress, menace, fraud, or undue influence;

6. We are each at least eighteen (18) years of age;

7. We understand that this instrument is the Testator's Will; and

8. We each sign this Will as witnesses in the presence of the Testator and in the presence of each other.

Witness 1:

Signature: _________________________________________
Printed Name: [________________________________]
Residence Address: [________________________________]
City, State, ZIP: [________________________________]
Date: [__/__/____]

Witness 2:

Signature: _________________________________________
Printed Name: [________________________________]
Residence Address: [________________________________]
City, State, ZIP: [________________________________]
Date: [__/__/____]

[// GUIDANCE: Witnesses should be "disinterested" — i.e., they should not be beneficiaries under this Will. While Cal. Prob. Code § 6112 does not invalidate a will signed by an interested witness, an interested witness creates a rebuttable presumption that the witness procured the devise by duress, menace, fraud, or undue influence. Using disinterested witnesses avoids this issue entirely.]

SELF-PROVING AFFIDAVIT

[// GUIDANCE: California does not have a statutory self-proving affidavit form in the same manner as many other states. However, under Cal. Prob. Code § 8220, a will may be proved by an affidavit of a subscribing witness. This affidavit, executed before a notary public, can streamline the probate process by avoiding the need for live witness testimony. The following form is consistent with California practice.]

STATE OF CALIFORNIA
COUNTY OF [________________________________]

Before me, the undersigned authority, on this [____] day of [________________________________], [____], personally appeared:

Testator: [________________________________]
Witness 1: [________________________________]
Witness 2: [________________________________]

each of whom, being duly sworn, declared to me that:

1. The Testator signed the foregoing instrument as the Testator's Last Will and Testament;

2. The Testator signed the Will willingly, or willingly directed another to sign for the Testator;

3. The Testator executed the Will as a free and voluntary act;

4. Each witness signed the Will in the presence of the Testator and in the presence of each other witness;

5. Each witness signed the Will at the request of the Testator;

6. Each witness was present at the same time and witnessed the signing of the Will or the Testator's acknowledgment of the signature or the Will;

7. To the best knowledge of each witness, the Testator was at least eighteen (18) years of age, of sound mind, and under no constraint or undue influence at the time of signing; and

8. Each witness understands that the instrument signed by the Testator is the Testator's Will.

Testator Signature: _________________________________________
[________________________________], Testator

Witness 1 Signature: _________________________________________
[________________________________], Witness

Witness 2 Signature: _________________________________________
[________________________________], Witness

Subscribed, sworn to, and acknowledged before me on [__/__/____].

_________________________________________
Notary Public, State of California
County of [________________________________]

My Commission Expires: [__/__/____]

[NOTARY SEAL]

SCHEDULE A — FAMILY INFORMATION

Testator:
- Full Legal Name: [________________________________]
- Date of Birth: [__/__/____]
- Social Security Number (last four): XXX-XX-[____]
- Residence Address: [________________________________]

Spouse / Domestic Partner:
- Full Legal Name: [________________________________]
- Date of Birth: [__/__/____]
- Date of Marriage / Registration: [__/__/____]

Children:

Deceased Children:

Former Spouses:

SCHEDULE B — COMMUNITY PROPERTY AND SEPARATE PROPERTY

[// GUIDANCE: Complete characterization of assets is essential for California estate planning. All property acquired during marriage while domiciled in California is presumed community property under Cal. Fam. Code § 760. Separate property includes property owned before marriage, property acquired during marriage by gift or inheritance, and property traceable to a separate property source. Commingled assets should be carefully analyzed.]

Community Property

Testator's Separate Property

Property Subject to Prenuptial / Postnuptial Agreement

☐ A prenuptial or postnuptial agreement is on file. Date of agreement: [__/__/____]
☐ No prenuptial or postnuptial agreement exists.

SCHEDULE C — SPECIFIC BEQUESTS

SOURCES AND REFERENCES

California Probate Code

• Cal. Prob. Code § 6110 — Will Execution Requirements
• Cal. Prob. Code § 6132 — Personal Property Memorandum
• Cal. Prob. Code §§ 6300-6303 — Uniform Testamentary Additions to Trusts Act
• Cal. Prob. Code §§ 8400-8541 — Appointment of Personal Representative
• Cal. Prob. Code §§ 10400-10592 — Independent Administration of Estates Act
• Cal. Prob. Code §§ 21310-21315 — No-Contest Clause
• Cal. Prob. Code § 21380 — Presumption of Fraud or Undue Influence
• Cal. Prob. Code §§ 21620-21623 — Omitted Children
• Cal. Prob. Code §§ 870-884 — RUFADAA (Digital Assets)

California Family Code

• Cal. Fam. Code § 760 — Community Property Presumption

California Revenue and Taxation Code

• Cal. Rev. & Tax. Code § 63.2 — Proposition 19 (Parent-Child Transfers)
• Board of Equalization — Proposition 19 Fact Sheet (BOE-19-P)

Internal Revenue Code

• IRC § 1014(b)(6) — Stepped-Up Basis for Community Property
• IRC § 2010 — Unified Credit / Basic Exclusion Amount
• IRC § 2056 — Marital Deduction
• IRC § 2056(b)(7) — QTIP Election
• IRC § 2631 — GST Exemption
• IRS Form 706 Instructions

Additional Resources

• California State Board of Equalization — Proposition 19
• IRS — Estate Tax FAQs

DISCLAIMER: This template is provided for informational and educational purposes only and does not constitute legal advice. An attorney licensed in the State of California must review and customize this document before execution. Estate planning involves complex legal and tax considerations that require professional guidance. Tax laws, exemption amounts, and statutory provisions are subject to change. The federal basic exclusion amount for 2026 is $15,000,000 per person under the One Big Beautiful Bill (P.L. 119-21). California does not currently impose a state estate or inheritance tax. Do not execute this document without professional legal counsel.

END OF DOCUMENT