LAST WILL AND TESTAMENT AND TESTAMENTARY TRUST

OF [TESTATOR FULL LEGAL NAME]

Effective Date: [MONTH] [DAY], [YEAR]
Domicile / Governing Law: State of Georgia (Probate Code, O.C.G.A. Title 53)
Probate Forum Selection: Exclusive jurisdiction and venue in the appropriate Georgia Probate Court
[// GUIDANCE: Georgia requires probate in the county where the decedent was domiciled at death. Cite county in final draft.]

TABLE OF CONTENTS

1. DOCUMENT HEADER
2. DEFINITIONS
3. OPERATIVE PROVISIONS
   3.1 Revocation of Prior Wills & Codicils
   3.2 Statement of Family Information
   3.3 Appointment of Fiduciaries
   3.4 Specific Bequests
   3.5 Creation of the “[FAMILY SURNAME] Testamentary Trust”
   3.6 Residuary Disposition to Trust
   3.7 Taxes, Debts, and Expenses
   3.8 Digital Assets & Online Accounts
4. REPRESENTATIONS & WARRANTIES
5. COVENANTS & RESTRICTIONS
6. DEFAULT & REMEDIES
7. RISK ALLOCATION
8. DISPUTE RESOLUTION
9. GENERAL PROVISIONS
10. EXECUTION BLOCK
11. SELF-PROVING AFFIDAVIT (OPTIONAL)
12. SCHEDULE A – TRUSTEE POWERS

1. DOCUMENT HEADER

1.1 Identification of Testator. I, [TESTATOR FULL LEGAL NAME], a resident of [COUNTY] County, Georgia, being of lawful age and of sound mind, do hereby make, publish, and declare this instrument to be my Last Will and Testament (the “Will”), hereby revoking all prior wills and codicils made by me.

1.2 Recitals.
a. I intend that this Will dispose of all property in which I have any interest at the time of my death, wherever situated.
b. I further intend to create a testamentary trust pursuant to O.C.G.A. Title 53, Chapter 12, for the benefit of my intended beneficiaries.

1.3 Consideration. This Will is executed in contemplation of and reliance upon the natural love and affection I bear to my family members identified herein and in consideration of the faithful performance of the duties imposed on my fiduciaries.

1.4 Effectiveness. This Will shall take effect immediately upon my death, subject to probate in accordance with Georgia law.

2. DEFINITIONS

The following capitalized terms shall have the meanings set forth below and shall apply equally to the singular and plural forms:

“Accounting Period” – A calendar year, unless the Trustee selects a different fiscal year consistent with law.

“Beneficiary” – Any person or entity entitled to receive distributions from the Trust, whether current or remainder.

“Child” or “Issue” – Any lineal descendant of mine, whether by birth or legal adoption, but excluding step-children not legally adopted.

“Executor” – The Personal Representative of my Estate appointed in Section 3.3.

“Fiduciary” – The Executor, Trustee, Successor Trustee, Guardian, or any other person or institution serving in a fiduciary capacity under this Will.

“HEMS Standard” – Distributions for a Beneficiary’s health, education, maintenance, or support, interpreted consistently with federal transfer-tax regulations.

“Per Stirpes” – Distribution divided into equal shares at the first generational level with surviving descendants, with further division by representation.

“Trust” – The “[FAMILY SURNAME] Testamentary Trust” created under Section 3.5.

“Trustee” – [INITIAL TRUSTEE NAME], and any duly qualified Successor Trustee.

[// GUIDANCE: Add or delete defined terms as needed. Maintain alphabetical order.]

3. OPERATIVE PROVISIONS

3.1 Revocation of Prior Instruments

I hereby revoke all prior wills and codicils. No document or writing executed prior to the Effective Date shall have any force or effect, except a valid power of attorney or advance directive, neither of which shall be construed as testamentary.

3.2 Statement of Family Information

a. Spouse. My spouse is [SPOUSE NAME] (“Spouse”).
b. Children. I have the following children: [LIST CHILDREN NAMES & BIRTHDATES].
c. Omitted Issue. If I have additional children born or adopted after the Effective Date, they shall be treated as provided for under Georgia pretermitted-child statutes unless expressly provided otherwise by codicil.

3.3 Appointment of Fiduciaries

3.3.1 Executor. I appoint [PRIMARY EXECUTOR NAME] as Executor. If he/she shall fail to qualify or cease to serve, I appoint [ALTERNATE EXECUTOR NAME] as Successor Executor.

3.3.2 Trustee. I appoint [INITIAL TRUSTEE NAME] as Trustee of the Trust. If unable or unwilling to act, [SUCCESSOR TRUSTEE NAME] shall serve. A corporate fiduciary meeting the requirements of O.C.G.A. Title 7, Chapter 1, Article 3 may also serve upon written resignation or removal of an individual Trustee.

3.3.3 Guardian of Minor Children. I nominate [PRIMARY GUARDIAN NAME] as Guardian of the person of any of my minor or disabled children, with [ALTERNATE GUARDIAN NAME] as alternate.

3.3.4 Bond Waiver. No fiduciary appointed herein shall be required to furnish bond or surety unless mandated by the probate court for cause.

3.4 Specific Bequests

3.4.1 Tangible Personal Property. I give my tangible personal property not otherwise specifically disposed of, including household goods, jewelry, vehicles, and collections, to my Spouse, if living; otherwise equally among my surviving Children, to be divided as they shall agree. If they cannot agree within ninety (90) days, the Executor may sell any disputed item and add the net proceeds to the residuary estate.

3.4.2 Cash & Charitable Gifts.
a. [CHARITY NAME] – $[AMOUNT], free of all taxes and expenses.
b. [INDIVIDUAL NAME] – $[AMOUNT], provided such individual survives me by thirty (30) days.

3.4.3 Lapse. Unless otherwise expressly stated, any specific bequest shall lapse if the beneficiary does not survive me by thirty (30) days, and the property shall pass to the residuary estate.

3.5 Creation of the “[FAMILY SURNAME] Testamentary Trust”

3.5.1 Trust Estate. I devise and bequeath the residue of my Estate (the “Trust Estate”) to the Trustee, IN TRUST, to be administered and distributed in accordance with this Section.

3.5.2 Beneficiaries. The current Beneficiaries shall be my Spouse and my Children living at my death. Remainder Beneficiaries shall be my Issue, per stirpes.

3.5.3 Distributions During Spouse’s Lifetime.
a. Mandatory Income. All net income shall be paid to my Spouse at least quarterly.
b. Discretionary Principal. The Trustee may distribute principal to or for the benefit of my Spouse or Children pursuant to the HEMS Standard.
c. Survivorship. Upon my Spouse’s death, any remaining Trust principal shall continue in trust as provided below.

3.5.4 Distributions After Spouse’s Death.
a. Separate Shares. The Trustee shall divide the remaining Trust Estate into equal shares, one share for each Child then living and one share per stirpes for the descendants of any deceased Child.
b. Termination of Separate Share. Each separate share shall terminate and be distributed outright to the respective Beneficiary upon that Beneficiary’s attainment of age [AGE, e.g., 30]. The Trustee may accelerate distributions in its discretion for HEMS needs.

3.5.5 Spendthrift & Anti-Alienation. No interest of any Beneficiary shall be subject to the claims of creditors or to assignment or anticipation.

3.5.6 Trustee Powers. The Trustee shall have all powers granted under Schedule A, which is incorporated herein by reference.

3.5.7 Trust Duration. Notwithstanding any other provision, the Trust shall terminate no later than twenty-one (21) years after the death of the last surviving descendant of [NAME OF REFERENCE PERSON] who is alive on the Effective Date, in compliance with the common-law Rule Against Perpetuities.

3.6 Residuary Disposition to Trust

All property not effectively disposed of by the foregoing provisions shall be added to and administered as part of the Trust Estate.

3.7 Taxes, Debts, and Expenses

3.7.1 Payment. The Executor shall pay all enforceable debts, estate administration expenses, and legally imposed taxes from the residuary estate, without apportionment, except as otherwise provided by Section 3.4.2.

3.7.2 Tax Allocation. Estate and generation-skipping transfer taxes attributable to any property passing outside this Will (including non-probate assets) shall be apportioned in accordance with Georgia law unless a governing instrument provides otherwise.

3.8 Digital Assets & Online Accounts

I authorize my Executor and Trustee to access, manage, and transfer my digital assets and electronic communications to the fullest extent permitted by the Revised Uniform Fiduciary Access to Digital Assets Act as adopted in Georgia.

4. REPRESENTATIONS & WARRANTIES

4.1 Testamentary Capacity. I represent that I am of sound mind, under no duress or undue influence, and understand the nature and extent of my property and the natural objects of my bounty.

4.2 No Prior Commitments. I warrant that I have not entered into any contract or agreement (including a prenuptial or separation agreement) that disposes of my property in a manner inconsistent with this Will, except as disclosed in [SCHEDULE OR ATTACHMENT].

4.3 Survival. The representations in this Article shall survive my death and shall be enforceable by my Executor, Trustee, and any interested party in probate.

5. COVENANTS & RESTRICTIONS

5.1 Fiduciary Standards. Each Fiduciary shall:
a. Administer the Estate or Trust in good faith, in accordance with Georgia’s prudence standards, and solely in the interests of the Beneficiaries.
b. Keep adequate records and provide annual accountings to Beneficiaries entitled to income or principal.

5.2 Notification. Within sixty (60) days after accepting a fiduciary appointment, the Fiduciary shall provide written notice to the Beneficiaries of the fiduciary relationship, address for service, and availability of the trust instrument or probate filings.

5.3 Prohibited Acts. No Fiduciary shall:
a. Engage in self-dealing or commingling of assets, except as expressly authorized.
b. Delegate discretionary distribution decisions to Beneficiaries.

6. DEFAULT & REMEDIES

6.1 Events of Default. The following constitute “Fiduciary Default”:
a. Failure to provide a required accounting within thirty (30) days after written demand;
b. Misappropriation or reckless investment of Estate or Trust assets;
c. Conviction of a felony involving dishonesty; or
d. Incapacity or refusal to act.

6.2 Notice & Cure. Interested parties shall give the Fiduciary written notice specifying the alleged default. The Fiduciary shall have thirty (30) days to cure before further action, unless cure is impossible or impracticable.

6.3 Remedies. Upon uncured Fiduciary Default, the Probate Court (or any court of competent jurisdiction enforcing the Trust) may:
a. Remove and replace the Fiduciary;
b. Order an accounting or surcharge;
c. Award attorneys’ fees and costs from the Fiduciary’s compensation or personal assets, as justice requires;
d. Issue temporary or permanent injunctive relief to protect the Trust Estate.

7. RISK ALLOCATION

7.1 Indemnification of Trustee. Except for acts constituting fraud, willful misconduct, or gross negligence, the Trustee shall be indemnified and held harmless out of the Trust Estate against any and all liabilities, losses, claims, and expenses (including reasonable attorneys’ fees) arising out of or in connection with the proper administration of the Trust.

7.2 Limitation of Liability. No Fiduciary shall be liable for any loss to the Estate or Trust except to the extent attributable to the fiduciary’s own fraud, willful misconduct, or gross negligence. Recovery, if any, shall be limited to the assets then comprising the Estate or Trust, and no Fiduciary shall be personally liable beyond such assets.

7.3 Insurance. The Trustee may purchase and maintain, at Trust expense, fiduciary liability insurance in such amounts as the Trustee deems prudent.

7.4 Force Majeure. A Fiduciary shall not be deemed in breach for failure to perform duties to the extent performance is prevented by events beyond reasonable control (including natural disaster, pandemic, or governmental action), provided the Fiduciary acts diligently to resume performance.

8. DISPUTE RESOLUTION

8.1 Governing Law. All matters arising under this Will or the Trust shall be governed by and construed in accordance with the laws of the State of Georgia, without regard to conflict-of-laws principles.

8.2 Forum Selection. Exclusive jurisdiction and venue for probate and trust matters shall lie in the Probate Court of [COUNTY] County, Georgia, except as otherwise required by statute.

8.3 Arbitration. Arbitration is not mandated under this instrument.

8.4 Jury Waiver. To the extent a jury trial might otherwise be available, all parties knowingly waive trial by jury in proceedings to construe or enforce this Will or Trust.

8.5 Injunctive Relief. Nothing herein shall limit any court’s authority to grant injunctive or equitable relief necessary to protect the Trust Estate or enforce fiduciary duties.

9. GENERAL PROVISIONS

9.1 Amendment & Revocation. I reserve the right to amend or revoke this Will at any time prior to my death by a duly executed instrument. The Testamentary Trust is revocable only so long as I am living; it becomes irrevocable upon my death.

9.2 Assignment. Interests under this Will are non-assignable except by disclaimer or as permitted by law.

9.3 Successors & Assigns. References to a Fiduciary include all duly appointed successors.

9.4 Severability. If any provision is held invalid, the remaining provisions shall remain in full force so long as the overall testamentary plan may be effectuated.

9.5 Integration / Merger. This Will constitutes my entire testamentary intent and supersedes all prior testamentary instruments.

9.6 Counterparts; Electronic Records. This Will may be executed in multiple counterparts, each of which shall be deemed an original. Photographic, scanned, or electronic copies shall be given the same effect as originals, subject to Georgia probate requirements for originals of wills.

10. EXECUTION BLOCK

IN WITNESS WHEREOF, I have hereunto subscribed my name on the Effective Date first written above.

text

[TESTATOR FULL LEGAL NAME], Testator

ATTESTATION CLAUSE

We, the undersigned witnesses, do hereby certify that on the Effective Date the Testator declared the foregoing instrument to be his/her Last Will and Testament, signed it (or directed another to sign for him/her) in our presence, and declared that he/she was of sound mind and under no undue influence. We affirm that we, being each over the age of 14 and not beneficiaries under the Will, signed our names as witnesses in the presence of the Testator and of each other.

text
_____ Dated: ___
[WITNESS #1 NAME]
Address: _____

_____ Dated: ___
[WITNESS #2 NAME]
Address: _____
[// GUIDANCE: Georgia requires two disinterested witnesses. Include their addresses.]

SELF-PROVING AFFIDAVIT (OPTIONAL BUT RECOMMENDED)

[Insert Georgia statutory self-proving affidavit with notary acknowledgment.]

11. SCHEDULE A – TRUSTEE POWERS

(The following powers are in addition to and not in limitation of powers granted under Georgia law.)

1. Investments. Invest and reinvest in any kind of property or investment, including mutual funds, common trust funds, ETFs, and limited partnerships, without diversification if prudent.
2. Real Estate. Purchase, sell, lease, exchange, or otherwise dispose of real property; execute deeds without court order.
3. Business Interests. Continue, incorporate, merge, liquidate, or sell any business in which I own an interest.
4. Loans. Borrow money, encumber trust assets, and pledge securities as collateral.
5. Distributions. Make distributions in cash or in kind, pro rata or non-pro rata.
6. Delegation. Employ and compensate agents, including investment advisers and custodians, and delegate discretionary functions to the extent permitted by law.
7. Tax Matters. Prepare, sign, and file all returns; elect fiscal years; determine tax character and elections; and belong to consolidated groups.
8. Settle Claims. Compromise, arbitrate, or litigate claims for or against the Estate or Trust.
9. Environmental. Investigate and remediate environmental conditions and expend Trust funds therefor.
10. Other Acts. Exercise all powers a prudent person would deem advisable for the proper management of the Trust, whether or not specifically enumerated.

[// GUIDANCE:
1. Review Georgia statutory restrictions on exculpatory clauses (cannot excuse bad faith or reckless indifference).
2. Confirm ages, tax apportionment, and GST planning with current federal and state thresholds.
3. Replace bracketed placeholders before execution.
4. Attach separate tangible-property memorandum if desired (O.C.G.A. § 53-4-49 permits incorporation by reference).]