LAST WILL AND TESTAMENT AND TESTAMENTARY TRUST

OF [TESTATOR FULL LEGAL NAME]

State of Idaho

TABLE OF CONTENTS

I. Document Header
II. Definitions
III. Operative Provisions
  A. Revocation of Prior Wills and Codicils
  B. Family Declaration
  C. Appointment of Personal Representative
  D. Payment of Debts, Taxes, and Expenses
  E. Specific Bequests and Devises
  F. Residuary Estate and Pour-Over to Testamentary Trust
IV. Testamentary Trust Terms
  A. Creation and Funding
  B. Name and Duration
  C. Beneficiaries and Distribution Standards
  D. Trustee Appointment, Powers, and Duties
  E. Fiduciary Standards and Restrictions
  F. Spendthrift & Creditor Protection
  G. Termination and Final Distribution
V. Representations & Warranties
VI. Covenants & Restrictions
VII. Default & Remedies
VIII. Risk Allocation
IX. Dispute Resolution
X. General Provisions
XI. Execution Block (Signature, Witnesses, Notarization, Self-Proving Affidavit)

I. DOCUMENT HEADER

1. Effective Date. This Last Will and Testament (the “Will”) and the testamentary trust created herein (the “Trust”) are made as of [DATE], to take effect upon my death.
2. Identification of Testator. I, [TESTATOR FULL LEGAL NAME], residing at [ADDRESS, COUNTY], Idaho, being of legal age and of sound mind, hereby declare this to be my Will.
3. Governing Law. This Will and the Trust shall be governed by and construed in accordance with the laws of the State of Idaho, including, without limitation, the Idaho Uniform Probate Code, Idaho Code title 15 (collectively, the “Idaho Probate & Trust Law”).
4. Forum Selection. Exclusive jurisdiction over the probate of this Will and administration of the Trust shall lie in the [COUNTY] Probate Court of the State of Idaho (the “Probate Court”).
5. Consideration. This Will is executed in contemplation of, and in reliance upon, the rights and obligations provided under applicable Idaho Probate & Trust Law.

II. DEFINITIONS

For purposes of this Will and the Trust, capitalized terms have the meanings set forth below. Undefined capitalized terms shall have the meanings ascribed under Idaho Probate & Trust Law.

“Alternate Personal Representative” – see § III.C.3.
“Beneficiary” – any person or entity entitled to a distribution of estate or Trust assets.
“Distribution Requirements” – the mandatory or discretionary standards governing distributions set forth in §§ III.E–F & IV.C.
“Fiduciary” – any Personal Representative or Trustee appointed under this instrument.
“Issue” – lineal descendants by blood or legal adoption, at each generation.
“Minor” – a person who has not attained the age of majority under Idaho law.
“Per Stirpes” – distribution by representation at each generational level.
“Personal Representative” – the executor of my estate appointed in § III.C.
“Residue” – all assets remaining in my probate estate after satisfaction of § III.D and § III.E.
“Trust” – the testamentary trust created in Article IV.
“Trust Assets” – all property held in the Trust at any time.
“Trustee” – the person(s) or institution(s) serving from time to time under § IV.D.

[// GUIDANCE: Add, delete, or modify definitions to align with client objectives or specialized assets (e.g., digital assets, closely held business interests).]

III. OPERATIVE PROVISIONS

A. Revocation of Prior Wills and Codicils

I hereby revoke all prior wills, codicils, and testamentary dispositions executed by me.

B. Family Declaration

1. Spouse. My spouse is [SPOUSE NAME].
2. Children. My children are [CHILD 1 NAME], [CHILD 2 NAME], and [ADDITIONAL CHILDREN].
3. Omitted Issue. Any child born to or adopted by me after the execution of this Will shall share in my estate as provided by Idaho Probate & Trust Law unless expressly provided otherwise by a duly executed codicil or amendment.

C. Appointment of Personal Representative

1. Primary Personal Representative. I appoint [PRIMARY PR NAME & ADDRESS] as Personal Representative.
2. Bond. No bond shall be required unless ordered by the Probate Court.
3. Alternate Personal Representative. If the Primary Personal Representative fails or ceases to serve, I appoint [ALTERNATE PR NAME & ADDRESS].
4. Powers. The Personal Representative shall have all powers conferred by Idaho Probate & Trust Law, together with those granted in § V.

D. Payment of Debts, Taxes, and Expenses

1. My legally enforceable debts, funeral expenses, estate administration expenses, and all estate, inheritance, and other death taxes (including interest and penalties) attributable to my estate shall be paid out of my residuary estate, except as otherwise directed herein or by non-probate beneficiary designations.
2. Apportionment. Unless inconsistent with federal or Idaho tax law, taxes shall be apportioned against residuary assets before reduction of specific gifts.

E. Specific Bequests and Devises

1. Tangible Personal Property List. I may leave a separate written statement disposing of tangible personal property consistent with Idaho Probate & Trust Law.
2. [MONETARY BEQUESTS].
   a. [BENEFICIARY NAME] – [$ AMOUNT OR %].
   b. …
   [// GUIDANCE: Insert any charitable bequests and verify applicable charitable deduction requirements.]

F. Residuary Estate and Pour-Over to Testamentary Trust

All Residue is devised and bequeathed to the Trustee, IN TRUST, to be administered and distributed as provided in Article IV.

IV. TESTAMENTARY TRUST TERMS

A. Creation and Funding

The Trust is hereby created pursuant to this Article IV and shall be funded with:
1. The Residue under § III.F;
2. Any property passing to the Trust under beneficiary designations or pay-on-death arrangements; and
3. Any additional property added by court order or the Trustee.

B. Name and Duration

1. Name. The “[TESTATOR NAME] Testamentary Trust” (the “Trust”).
2. Duration. The Trust shall terminate upon (a) final distribution under § IV.G, or (b) twenty-one (21) years after the death of the last surviving Beneficiary who is a lineal descendant of testator living at my death, whichever occurs first, to comply with the rule against perpetuities.

C. Beneficiaries and Distribution Standards

1. Primary Beneficiaries. My Issue, per stirpes.
2. Income. The Trustee [MAY / SHALL] distribute or accumulate net income in the Trustee’s sole discretion for the health, education, maintenance, and support (“HEMS”) of the Beneficiaries, considering other available resources.
3. Principal. The Trustee may distribute principal for HEMS or to equalize distributions among Issue.
4. Mandatory Distribution Age. Each Beneficiary shall receive an outright distribution of his or her remaining vested share at age [AGE, e.g., 30].
5. Protective Distributions. If a Beneficiary is under a legal disability or demonstrates financial immaturity or substance abuse, the Trustee may (a) continue the Trust for such Beneficiary’s lifetime, (b) make discretionary distributions, or (c) distribute to a conservator, custodian, or special needs trust.

D. Trustee Appointment, Powers, and Duties

1. Trustee. I appoint [PRIMARY TRUSTEE NAME & ADDRESS].
2. Successor Trustee. If the Trustee fails or ceases to serve, [SUCCESSOR TRUSTEE NAME & ADDRESS] shall act.
3. Trustee Powers. The Trustee shall have all powers under Idaho Code title 15, chapter 7, and may, without court approval:
   a. Retain, sell, lease, or exchange Trust Assets;
   b. Invest in any prudent investment, including mutual funds or proprietary funds;
   c. Borrow, pledge, or encumber Trust Assets;
   d. Divide and distribute in cash or in kind;
   e. Make tax elections and filings; and
   f. Employ professional advisors and delegate authority as permitted by law.
4. Compensation. The Trustee is entitled to reasonable compensation and reimbursement of expenses.

E. Fiduciary Standards and Restrictions

1. Standard of Care. The Trustee shall administer the Trust in good faith, in accordance with its terms and Idaho Fiduciary Standards, and with the care a prudent person would exercise.
2. Conflict of Interest. Any transaction affected by a conflict must be fair and fully disclosed in writing to adult Beneficiaries.
3. Co-Trustee Actions. Co-Trustees shall act by majority unless otherwise provided.

F. Spendthrift & Creditor Protection

No Beneficiary may voluntarily or involuntarily assign, anticipate, pledge, or encumber any interest in the Trust, and no such interest shall be subject to the claims of creditors or legal process, to the maximum extent permitted by Idaho law.

G. Termination and Final Distribution

Upon termination, the Trustee shall distribute remaining Trust Assets outright to the then-living Beneficiaries in the same proportions as their beneficial interests immediately prior to termination.

V. REPRESENTATIONS & WARRANTIES

1. Testator Representation. I represent that all statements in § III.B accurately reflect my family status.
2. Fiduciary Authority. Each Fiduciary represents and warrants, upon acceptance of office, that he or she is legally qualified and shall faithfully discharge duties in accordance with this instrument and Idaho law.

VI. COVENANTS & RESTRICTIONS

1. No Contest Covenant. Any person who directly or indirectly contests this Will or the Trust shall forfeit his or her interest, which shall be redistributed as if that person had predeceased me without issue.
2. Information & Accounting. The Personal Representative and Trustee shall provide annual reports and reasonable information to adult Beneficiaries, unless waived in writing by all such Beneficiaries.
3. Notice and Cure. Before commencing any proceeding against a Fiduciary, a Beneficiary must give thirty (30) days’ written notice specifying the alleged breach and an opportunity to cure.

VII. DEFAULT & REMEDIES

1. Events of Default. A Fiduciary is in default upon:
   a. Failure to perform a material duty within thirty (30) days after written notice;
   b. Gross negligence, willful misconduct, or breach of fiduciary duty;
   c. Incapacity or conviction of a felony involving dishonesty.
2. Remedies. Upon default, any interested person may petition the Probate Court for (i) removal, (ii) surcharge, (iii) injunctive relief, or (iv) other equitable relief.
3. Attorney Fees & Costs. The Probate Court may award attorney fees and costs, payable from (i) the Fiduciary personally, on a finding of breach, or (ii) the estate or Trust, if the Fiduciary prevails.

VIII. RISK ALLOCATION

1. Indemnification of Trustee. The Trustee shall be indemnified from the Trust Assets against all claims, liabilities, and expenses, except those arising from the Trustee’s gross negligence, bad faith, or willful misconduct.
2. Limitation of Liability. A Fiduciary’s liability is limited to the assets under such Fiduciary’s control; no personal liability shall attach absent a court finding of bad faith or willful misconduct.
3. Insurance. The Trustee may purchase fiduciary liability insurance and charge premiums to the Trust.
4. Force Majeure. No Fiduciary shall be liable for failure to act caused by acts of God, war, pandemic, or other events beyond reasonable control.

IX. DISPUTE RESOLUTION

1. Governing Law. All disputes shall be governed by Idaho Probate & Trust Law.
2. Exclusive Forum. The Probate Court shall have exclusive jurisdiction.
3. Arbitration. Arbitration is expressly disallowed.
4. Jury Waiver. To the extent a jury trial could otherwise be demanded, all parties waive such right for any matter relating to the probate or administration of this Will or the Trust.
5. Injunctive Relief. The Probate Court may issue temporary, preliminary, or permanent injunctive relief to protect Trust Assets and enforce fiduciary obligations.

X. GENERAL PROVISIONS

1. Amendment & Revocation. I may amend or revoke this Will at any time by a duly executed instrument. The Trust is irrevocable upon my death except as otherwise expressly provided herein or by court order.
2. Severability. If any provision is held invalid, the remaining provisions shall remain in full force.
3. Headings. Headings are for convenience only and shall not affect interpretation.
4. Integration. This document constitutes my entire Will and supersedes all prior testamentary instruments.
5. Digital Assets. The Personal Representative and Trustee have authority over digital assets and accounts pursuant to the Idaho Revised Uniform Fiduciary Access to Digital Assets Act.
6. Counterparts & Electronic Signatures. This Will may be executed in counterparts; however, all original counterpart signature pages must be aggregated for probate. Electronic signatures are not permitted for the execution of this Will under current Idaho law.

XI. EXECUTION BLOCK

Signed on the date first written above at [CITY], IDAHO.

I, [TESTATOR NAME], declare that I sign and execute this Will willingly, that I execute it as my free and voluntary act for the purposes herein expressed, and that I am eighteen (18) years of age or older and of sound mind.

[TESTATOR FULL LEGAL NAME], Testator

A. Attestation Clause

We, the undersigned witnesses, declare that the Testator signed this Will in our presence (or acknowledged a previously made signature) and declared it to be the Testator’s Will, and we, in the Testator’s presence and at the Testator’s request, and in the presence of each other, sign our names as witnesses.

1. ____ Date: _
     Name: [WITNESS 1 NAME]
     Address: [WITNESS 1 ADDRESS]

2. ____ Date: _
     Name: [WITNESS 2 NAME]
     Address: [WITNESS 2 ADDRESS]

B. Self-Proving Affidavit

STATE OF IDAHO )
: : ss.
COUNTY OF _____)

On this ___ day of ____, 20__, before me, the undersigned notary public, personally appeared [TESTATOR NAME], [WITNESS 1 NAME], and [WITNESS 2 NAME], all personally known to me (or proved to me on the basis of satisfactory evidence) to be the individuals whose names are subscribed to the foregoing instrument, and, being first duly sworn, each declared to me that:

1. The Testator executed the instrument as the Testator’s Last Will and Testament.
2. The Testator signed or acknowledged the instrument in the presence of the witnesses.
3. Each witness signed the instrument in the presence of the Testator and of each other.
4. To the best of the witnesses’ knowledge, the Testator was eighteen (18) years of age or older, of sound mind, and under no undue influence.

IN WITNESS WHEREOF, I have hereunto set my hand and affixed my official seal the day and year first above written.

Notary Public for Idaho
My commission expires: ____

[// GUIDANCE:
1. Customize distribution provisions (ages, percentages, charitable gifts).
2. Verify witness and notary requirements remain compliant with current Idaho statutes at time of execution.
3. Consider adding guardian nominations for minor children if applicable.
4. Review tax clauses with a qualified tax professional to ensure federal estate and generation-skipping transfer (GST) tax objectives are met.
5. Update fiduciary powers if holding closely-held business interests, firearms, or special assets.
6. If any Beneficiary may require special-needs planning, substitute or supplement with a special-needs trust rider.
]