Complex Will with Trust - Idaho

LAST WILL AND TESTAMENT

OF [TESTATOR FULL LEGAL NAME]

WITH THE [TRUST NAME] TESTAMENTARY TRUST

State of Idaho

DRAFTING AND SIGNING CHECKLIST

☐ Confirm the Testator's Idaho domicile, family information, community-property interests, and prior estate-planning documents.

☐ Confirm beneficiary names, survival periods, distribution ages, contingent gifts, and the intended meaning of “per stirpes.”

☐ Coordinate beneficiary designations, jointly owned assets, transfer-on-death arrangements, and trust funding with this Will.

☐ Obtain tax advice for estate, inheritance, generation-skipping, income-tax, and tax-apportionment provisions.

☐ If using a separate tangible-property list, make sure it is in the Testator's handwriting or signed by the Testator, identifies items and devisees with reasonable certainty, and excludes money, evidences of indebtedness, documents of title, securities, and property used in trade or business, as Idaho Code § 15-2-513 requires.

☐ Execute this written Will under Idaho Code § 15-2-502 with the Testator's signature, or a signature made in the Testator's presence and at the Testator's direction, and at least two witnesses who each witness the signing or the Testator's acknowledgment of the signature or Will.

☐ Use witnesses who are at least eighteen years old and generally competent. Idaho Code § 15-2-505 does not invalidate a Will or gift merely because a witness is interested, but disinterested witnesses reduce dispute risk.

☐ Complete the optional self-proving affidavit substantially in the form prescribed by Idaho Code § 15-2-504.

☐ If a minor-child guardian nomination is needed, Idaho counsel must update the clause for the law applicable at the relevant time. Idaho Code § 15-5-202's current testamentary-appointment text is effective only until January 1, 2027, when replacement guardianship provisions take effect.

ARTICLE I — DECLARATIONS AND REVOCATION

1.1 Testator

I, [TESTATOR FULL LEGAL NAME], residing at [ADDRESS], [COUNTY] County, Idaho, declare that I am eighteen years of age or older or otherwise eligible under Idaho Code § 15-2-501, am of sound mind, and am making this instrument voluntarily as my Last Will and Testament (the “Will”).

1.2 Family Information

My marital status is: [MARRIED / UNMARRIED / DIVORCED / WIDOWED].

My spouse, if any, is [SPOUSE FULL LEGAL NAME].

My children are:

• [CHILD NAME], born [DATE];
• [CHILD NAME], born [DATE]; and
• [ADDITIONAL CHILDREN OR “NONE”].

References to my “descendants” include persons treated as my descendants under controlling law unless this Will expressly provides otherwise.

1.3 Revocation

I revoke all prior wills and codicils. This later Will is intended to effect revocation under Idaho Code § 15-2-507.

1.4 Survival Period

Unless this Will expressly provides otherwise, a beneficiary must survive me by thirty days to receive a gift. A beneficiary who does not satisfy that condition shall be treated for purposes of this Will as having predeceased me.

ARTICLE II — DEFINITIONS

“Court” means the Idaho District Court or magistrate division of the District Court having jurisdiction over the matter. Idaho Code § 1-103 transferred former probate-court jurisdiction, and § 1-2208(2) permits assignment of probate and estate-administration proceedings to magistrates.

“HEMS” means health, education, maintenance, and support.

“Personal Representative” means the person appointed under Article III to administer my probate estate.

“Residue” means all property passing under this Will that is not effectively disposed of by another provision.

“Trust” means the [TRUST NAME] Testamentary Trust created under Article VII.

“Trustee” means the acting trustee of the Trust, including a duly appointed successor.

ARTICLE III — APPOINTMENT OF FIDUCIARIES

3.1 Personal Representative

I nominate [PRIMARY PERSONAL REPRESENTATIVE NAME AND ADDRESS] as Personal Representative. If that person does not qualify or ceases to serve, I nominate [SUCCESSOR PERSONAL REPRESENTATIVE NAME AND ADDRESS].

3.2 Personal-Representative Bond

I request that no bond be required of a Personal Representative nominated in this Will. This request is subject to Idaho Code § 15-3-603 and any controlling Court order.

3.3 Trustee

I appoint [PRIMARY TRUSTEE NAME AND ADDRESS] as Trustee. If that person does not accept or ceases to serve, I appoint [SUCCESSOR TRUSTEE NAME AND ADDRESS]. If a court appointment or letters of trusteeship are sought, Idaho Code § 15-7-403 governs that proceeding.

3.4 Minor-Child Guardian — Counsel Drafting Required

☐ Insert an Idaho-counsel-drafted guardian nomination that accounts for the January 1, 2027 replacement of the current testamentary-appointment mechanism: [GUARDIAN PROVISION OR “NOT APPLICABLE”].

ARTICLE IV — DEBTS, EXPENSES, AND TAXES

4.1 Debts and Expenses

My Personal Representative shall pay from my probate estate my legally enforceable debts, funeral expenses, and estate-administration expenses.

4.2 Taxes

Except as another controlling instrument or mandatory law provides, all estate, inheritance, and generation-skipping transfer taxes attributable to property included in my taxable estate shall be paid from the Residue without apportionment. Idaho counsel and tax counsel must review this direction for the Testator's assets, community-property interests, and intended tax allocation.

ARTICLE V — TANGIBLE PERSONAL PROPERTY

5.1 Separate Written List

I may leave a written statement or list disposing of tangible personal property under Idaho Code § 15-2-513. To be admissible under that section, the writing must be in my handwriting or signed by me and must describe the items and devisees with reasonable certainty. It may not dispose of money, evidences of indebtedness, documents of title, securities, or property used in trade or business.

5.2 Remaining Tangible Property

I give tangible personal property not effectively disposed of by a valid Section 5.1 writing to [PRIMARY TANGIBLE-PROPERTY BENEFICIARY], if that beneficiary survives me by thirty days. Otherwise, that property becomes part of the Residue.

5.3 Allocation and Sale

My Personal Representative may distribute items in kind or sell an item when division or distribution is impracticable, subject to this Will, Idaho Code § 15-3-715, and controlling law, and shall add net sale proceeds to the Residue.

ARTICLE VI — SPECIFIC GIFTS

6.1 Cash and Property Gifts

6.2 Failed Gifts

Unless this Will expressly provides another disposition or controlling law requires otherwise, a failed specific gift becomes part of the Residue.

ARTICLE VII — RESIDUE AND CREATION OF TESTAMENTARY TRUST

7.1 Gift of Residue

I give the Residue to the Trustee, in trust, to be held, administered, and distributed under this Will.

7.2 Trust Name and Principal Place of Administration

The trust created by this Article shall be known as the [TRUST NAME] Testamentary Trust. Its initial principal place of administration is [COUNTY] County, Idaho, subject to proper administration and registration under Idaho Code § 15-7-101.

7.3 Primary Beneficiary

During the lifetime of [PRIMARY BENEFICIARY NAME], the Trustee may distribute as much income and principal as the Trustee determines advisable for that beneficiary's HEMS, after considering other resources the Trustee knows are reasonably available.

7.4 Remainder at Primary Beneficiary's Death

At the primary beneficiary's death, the Trustee shall divide the remaining Trust property as follows:

• [PERCENTAGE]% to my descendants, per stirpes, subject to Section 7.5;
• [PERCENTAGE]% to [CONTINGENT BENEFICIARY]; and
• any unallocated remainder to [FINAL CONTINGENT BENEFICIARY OR CHARITY].

7.5 Continuing Shares

A share for a beneficiary younger than [FINAL DISTRIBUTION AGE] shall remain in a separate trust. The Trustee may distribute income and principal for that beneficiary's HEMS and shall distribute principal as follows:

• [FRACTION OR PERCENTAGE] at age [AGE 1];
• [FRACTION OR PERCENTAGE] of the remaining balance at age [AGE 2]; and
• the remaining balance at age [AGE 3].

7.6 Beneficiary Under Disability

If a distribution is payable to a beneficiary under a legal disability, the Trustee may use a payment method permitted by Idaho Code § 68-106(c)(22).

7.7 Spendthrift Provision

Each beneficiary's interest is held subject to a spendthrift trust. Voluntary and involuntary transfer before payment or delivery is restrained to the maximum extent permitted by Idaho Code § 15-7-502, including that section's rules concerning settlor-beneficiaries and powers held by beneficiaries.

7.8 Termination

The Trust terminates when its property has been fully distributed under this Article. The Trustee may distribute property in divided or undivided interests and adjust valuation differences as Idaho Code § 68-106(c)(23) permits.

ARTICLE VIII — TRUST ADMINISTRATION

8.1 General and Specific Powers

Subject to the Trust's purposes and the Trustee's fiduciary duties, the Trustee may exercise the powers conferred by this Will, Idaho Code §§ 15-7-401 and 15-7-402, and §§ 68-105 and 68-106, including powers to retain, acquire, sell, exchange, lease, insure, repair, improve, and distribute Trust property; operate business interests; borrow and pledge Trust property; settle claims; employ professionals; and execute useful instruments.

8.2 Standard of Care

The Trustee shall comply with Idaho Code § 15-7-302 and use any special skills or expertise that formed a basis for selection. In exercising powers under Idaho Code § 68-106, the Trustee shall act with due regard to fiduciary obligations.

8.3 Conflicts of Interest

When the Trustee's fiduciary duty conflicts with an individual interest or an interest as trustee of another trust, the Trustee shall obtain court authorization to the extent Idaho Code § 68-108 requires, subject to that section's express exceptions.

8.4 Delegation and Co-Trustees

The Trustee may employ agents within Idaho Code § 68-106(c)(24) but shall not transfer the office or delegate the entire administration of the Trust contrary to § 68-107. When three or more Trustees serve, a power may be exercised by a majority subject to the duties and liability rules in § 68-109.

8.5 Information and Accounts

The Trustee shall keep beneficiaries reasonably informed and comply with Idaho Code § 15-7-303. A beneficiary is entitled, upon reasonable request, to relevant Trust terms and information and to a statement of accounts annually and on termination or change of Trustee as that section provides.

8.6 Removal and Successor

A Trustee may be removed under the Trust's terms or by the Court on a ground and through a petition authorized by Idaho Code § 15-7-308. The successor designated in Section 3.3 is nominated to serve when the prior Trustee ceases to serve.

8.7 Compensation and Expenses

The Trustee's compensation shall be [COMPENSATION TERM]. If the Trust is silent, Idaho Code § 68-103 provides the statutory rule. The Trustee may pay authorized compensation and administration expenses under § 68-106(c)(20) and may advance funds for Trust protection under § 68-106(c)(18).

8.8 Trustee Liability

Personal liability to third parties for fiduciary contracts, torts, or ownership or control of Trust property is governed by Idaho Code § 15-7-306. This Will creates no separate damages cap, force-majeure excuse, or immunity from liability for breach of fiduciary duty.

ARTICLE IX — GENERAL PROVISIONS

9.1 Governing Law and Court Proceedings

Idaho law governs this Will and the Trust except when controlling law requires otherwise. Estate proceedings shall be brought in the Court with venue under Idaho Code § 15-3-201. Under Idaho Code § 15-7-201, the court of Trust registration has exclusive jurisdiction over proceedings initiated by interested parties concerning the Trust's internal affairs, but registration does not create continuing judicial supervision. This Will does not impose a broader exclusive forum or a contractual jury waiver.

9.2 No-Contest Provision

If an interested person contests this Will or institutes another proceeding relating to my Estate without probable cause, any gift to that person under this Will is revoked and shall pass as if that person had predeceased me. Consistent with Idaho Code § 15-3-905, this penalty is unenforceable when probable cause exists for instituting the proceeding.

9.3 Alternative Dispute Resolution

Idaho Code § 68-106(c)(19) permits a Trustee to settle a claim by compromise, arbitration, or otherwise. This Will does not mandate arbitration or displace a Court's authority or a nonwaivable right.

9.4 Signing Method

This form is designed for execution as a witnessed written Will under Idaho Code § 15-2-502. Do not use counterpart signature pages, an electronic signature, a remote signing process, or a signature made for a physically unable Testator under Idaho Code § 51-109 unless Idaho counsel and the notarial officer confirm that the proposed procedure satisfies current law.

9.5 Severability

If a provision of this Will is held invalid or unenforceable, the remaining provisions shall continue to the extent they can operate consistently with my testamentary plan.

9.6 Headings and References

Headings are for convenience only. References to a statute include its valid successor provision when appropriate.

EXECUTION AND ATTESTATION

I, [TESTATOR FULL LEGAL NAME], sign this written instrument as my Last Will and Testament on [DATE].

__________________________________
[TESTATOR FULL LEGAL NAME], Testator

WITNESS ATTESTATION

We, the undersigned witnesses, each witnessed the Testator sign this Will or acknowledge the Testator's signature or this Will. We each sign as a witness and are at least eighteen years old and generally competent to be a witness.

OPTIONAL AFTER-EXECUTION SELF-PROVING AFFIDAVIT

This form tracks Idaho Code § 15-2-504(2). The Testator and witnesses must make the acknowledgment and affidavits before an officer authorized to administer oaths, evidenced by the officer's certificate under official seal.

The State of [STATE]

County of [COUNTY]

We, [TESTATOR NAME], [WITNESS 1 NAME], and [WITNESS 2 NAME], the Testator and the witnesses, respectively, whose names are signed to the attached or foregoing instrument, being first duly sworn, declare to the undersigned authority that the Testator signed and executed the instrument as the Testator's Last Will and that the Testator had signed willingly, or willingly directed another to sign for the Testator, and executed it as the Testator's free and voluntary act for the purposes expressed in it; and that each witness, in the presence and hearing of the Testator, signed the Will as witness and that to the best of the witness's knowledge the Testator was at that time eighteen years of age or older, of sound mind, and under no constraint or undue influence.

__________________________________
[TESTATOR NAME], Testator

__________________________________
[WITNESS 1 NAME], Witness

__________________________________
[WITNESS 2 NAME], Witness

Subscribed, sworn to, and acknowledged before me by [TESTATOR NAME], the Testator, and subscribed and sworn to before me by [WITNESS 1 NAME] and [WITNESS 2 NAME], witnesses, this [DAY] day of [MONTH], [YEAR].

[OFFICIAL SEAL]

__________________________________
[SIGNATURE OF OFFICER]

__________________________________
[OFFICIAL CAPACITY OF OFFICER]

SOURCES AND REFERENCES

• Idaho Code §§ 15-2-501, 15-2-502, 15-2-504, and 15-2-505 — Capacity, execution, self-proof, and witnesses
• Idaho Code § 15-2-507 — Revocation
• Idaho Code § 15-2-513 — Tangible-property writing
• Idaho Code §§ 15-3-201, 15-3-603, and 15-3-715 — Venue, bond, and personal-representative powers
• Idaho Code § 15-3-905 — Penalty clause for contest
• Idaho Code §§ 1-103 and 1-2208 — District court and magistrate division
• Idaho Code § 15-5-202 — Minor guardianship transition effective January 1, 2027
• Idaho Code §§ 15-7-101 and 15-7-201 — Trust registration and jurisdiction
• Idaho Code §§ 15-7-302, 15-7-303, 15-7-306, and 15-7-308 — Trustee duties and liability
• Idaho Code §§ 15-7-401 to 15-7-403 — Trustee powers and appointment
• Idaho Code § 15-7-502 — Spendthrift trusts
• Idaho Code §§ 68-103, 68-104, 68-105, 68-106, 68-107, 68-108, 68-109, and 68-110 — Trustee compensation and powers
• Idaho Code § 51-109 — Signature for an individual physically unable to sign