Complex Will with Trust - Ohio

LAST WILL AND TESTAMENT

and Testamentary Trust of [TESTATOR FULL LEGAL NAME]

Date: [__/__/____]
County and State of Execution: [COUNTY], Ohio

TABLE OF CONTENTS

1. Declaration and Family Information
2. Definitions
3. Appointment of Executor and Trustee
4. Debts, Expenses, Taxes, and Specific Gifts
5. Residuary Estate and Creation of Testamentary Trust
6. Testamentary Trust Terms
7. Digital Assets
8. Fiduciary Removal, Remedies, and Liability Standards
9. Governing Law and Forum
10. General Provisions
11. Execution and Witness Attestation

1. DECLARATION AND FAMILY INFORMATION

I, [TESTATOR FULL LEGAL NAME], residing at [ADDRESS], being eighteen years of age or older and of sound mind and memory, declare this instrument to be my Last Will and Testament. Ohio Rev. Code § 2107.02 governs testamentary capacity.

I revoke all prior wills and codicils. This written revocation is intended to operate consistently with Ohio Rev. Code § 2107.33.

My marital status is [MARRIED / UNMARRIED / WIDOWED / DIVORCED]. My spouse, if any, is [SPOUSE NAME]. The persons I intend to identify as my descendants for this Will are [NAMES AND RELATIONSHIPS].

2. DEFINITIONS

“Beneficiary” means a person or organization entitled to receive property under this Will or the Trust.

“Executor” means the person appointed by the probate court to administer my estate after nomination in Article 3.

“Residue” means all property subject to disposition by this Will that is not otherwise effectively disposed of, after administration expenses, allowed claims, taxes, and other proper charges.

“Trust” means the testamentary trust created in Article 5 and administered under Article 6.

“Trustee” means the initial, successor, or additional trustee serving under Article 6.

3. APPOINTMENT OF EXECUTOR AND TRUSTEE

3.1 Executor

I nominate [EXECUTOR NAME AND ADDRESS] as Executor. If that person does not qualify or ceases to serve, I nominate [SUCCESSOR EXECUTOR NAME AND ADDRESS].

The Executor shall administer my estate subject to this Will, Ohio law, and the probate court's authority. The probate court grants and revokes letters testamentary and directs and controls executors under Ohio Rev. Code § 2101.24.

3.2 Trustee

I appoint [TRUSTEE NAME AND ADDRESS] as initial Trustee. If that person rejects the trusteeship, cannot serve, or ceases to serve, I appoint [SUCCESSOR TRUSTEE NAME AND ADDRESS]. A remaining vacancy that must be filled shall be filled in the priority stated in Ohio Rev. Code § 5807.04.

4. DEBTS, EXPENSES, TAXES, AND SPECIFIC GIFTS

4.1 Debts and Expenses

The Executor shall pay allowed claims, expenses, and charges from estate assets in the order required by Ohio Rev. Code § 2117.25. This clause does not change a creditor's statutory priority or excuse compliance with Ohio claims procedures.

4.2 Tax Direction

Choose one after review by Ohio tax counsel:

☐ Statutory apportionment. Taxes shall be apportioned under Ohio Rev. Code § 2113.86.

☐ Alternative direction. Taxes shall be allocated as follows: [INSERT EXPRESS TAX-ALLOCATION DIRECTION].

Any alternative direction must account for the marital- and charitable-deduction limitations in Ohio Rev. Code § 2113.86(C).

4.3 Specific Gifts

I give only the interest I own at death in each item listed below:

1. [DESCRIPTION OF PROPERTY OR AMOUNT] to [BENEFICIARY].
2. [DESCRIPTION OF PROPERTY OR AMOUNT] to [BENEFICIARY].

Unless this Will states a contrary intent for a particular gift, substitute gifts and failed devises are governed by Ohio Rev. Code § 2107.52. The use of a beneficiary as one of only two witnesses may affect that beneficiary's gift under Ohio Rev. Code § 2107.15.

5. RESIDUARY ESTATE AND CREATION OF TESTAMENTARY TRUST

I give the Residue to the Trustee, IN TRUST, to hold, administer, and distribute under Article 6. Ohio Rev. Code §§ 5804.01(A) and 5804.02 govern creation of this testamentary trust.

6. TESTAMENTARY TRUST TERMS

6.1 Name, Beneficiaries, and Purpose

The Trust shall be known as “The [TESTATOR SURNAME] Testamentary Trust.” Its beneficiaries are [IDENTIFY BENEFICIARIES OR DEFINITE CLASS]. Its purpose is to preserve and distribute property for those beneficiaries under the standards below.

6.2 Separate Shares and Distributions

The Trustee shall establish a separate share for each [BENEFICIARY / BRANCH OF DESCENDANTS].

Before final distribution, the Trustee may distribute as much income or principal as the Trustee determines advisable for a beneficiary's health, education, maintenance, and support, after considering [OTHER RESOURCES / DO NOT CONSIDER OTHER RESOURCES].

Each beneficiary shall receive:

• [PERCENTAGE] at age [AGE];
• [PERCENTAGE OF REMAINDER] at age [AGE]; and
• the remaining balance at age [AGE].

If a beneficiary dies before complete distribution, the remaining share shall pass to [BENEFICIARY'S DESCENDANTS, PER STIRPES / ALTERNATE BENEFICIARIES].

6.3 Trustee Duties and Powers

The Trustee shall administer the Trust in good faith, solely in the beneficiaries' interests, and with the reasonable care, skill, and caution required by Ohio Rev. Code §§ 5808.01, 5808.02, and 5808.04.

Subject to those duties and this Will, the Trustee may exercise the general powers in Ohio Rev. Code § 5808.15 and the specific powers in § 5808.16, including authority to:

1. collect, acquire, sell, exchange, lease, or encumber Trust property;
2. borrow money and pledge or mortgage Trust property;
3. insure Trust property and insure the Trustee, agents, and beneficiaries against administration-related liability;
4. settle claims and pay taxes, compensation, and administration expenses;
5. make distributions in cash or in kind and in proportionate or disproportionate shares;
6. prosecute or defend proceedings to protect Trust property;
7. employ attorneys, accountants, investment advisers, and other professionals; and
8. use mediation, arbitration, or another alternative procedure to resolve an administration or interpretation dispute when the Trustee determines that doing so is consistent with fiduciary duties.

Any delegation must satisfy Ohio Rev. Code § 5808.07.

6.4 Information and Reports

The Trustee shall keep current beneficiaries reasonably informed and provide the notices, information, and reports required by Ohio Rev. Code § 5808.13, including the required annual and termination reports.

6.5 Compensation and Reimbursement

If this Will does not specify compensation, the Trustee is entitled to reasonable compensation under Ohio Rev. Code § 5807.08. Reimbursement and any lien for advances are governed by § 5807.09.

6.6 Spendthrift Provision

Each beneficiary's interest is held subject to a spendthrift trust. Both voluntary and involuntary transfer are restrained before receipt, subject to Ohio Rev. Code §§ 5805.01 and 5805.02 and other mandatory exceptions under applicable law.

6.7 Payment for a Beneficiary Under Disability

When authorized by Ohio Rev. Code § 5808.16(U), the Trustee may apply a distribution for a beneficiary's benefit or pay it to a guardian, a custodian under Ohio Rev. Code Chapter 5814, another authorized caregiver, or a separate fund for the beneficiary.

6.8 Termination

Each separate share terminates upon its final distribution under Section 6.2. A court may terminate a testamentary trust when authorized by Ohio law, including the probate court's authority under Ohio Rev. Code § 2101.24(A)(1)(o). On termination, the Trustee shall wind up administration and distribute the Trust property to the persons entitled to it under Ohio Rev. Code § 5808.16(Z).

7. DIGITAL ASSETS

Under Ohio Rev. Code § 2137.03(B), I expressly consent to disclosure to my Executor of the content of electronic communications and my other digital assets. The Executor may request disclosure under §§ 2137.06 and 2137.07 and may handle disclosed material only to the extent permitted by Chapter 2137, other applicable law, terms of service, and fiduciary duties.

I also consent to disclosure to the Trustee of electronic-communication content held in an account of the Trust when Ohio Rev. Code § 2137.11 applies.

A direction made through a qualifying online tool controls over a contrary direction in this Will to the extent provided by Ohio Rev. Code § 2137.03(A).

8. FIDUCIARY REMOVAL, REMEDIES, AND LIABILITY STANDARDS

8.1 Removal

Removal of an Executor or testamentary Trustee accountable to the probate court is governed by Ohio Rev. Code § 2109.24. Removal of a Trustee is also governed by § 5807.06. This Will creates no separate thirty-day cure period or automatic-removal mechanism.

8.2 Trust Remedies and Damages

For an actual or threatened breach of trust, a court may grant the remedies listed in Ohio Rev. Code § 5810.01, including performance, injunction, restoration, accounting, suspension, removal, or other appropriate relief. Trustee damages are governed by § 5810.02.

8.3 Exculpation and Personal Liability

No provision of this Will relieves a Trustee from liability for a breach committed in bad faith or with reckless indifference to the Trust's purposes or the beneficiaries' interests, or when the provision is otherwise unenforceable under Ohio Rev. Code § 5810.08.

Contract, tort, and property-related claims involving the Trustee are governed by Ohio Rev. Code § 5810.10. This Will creates no blanket limitation of all Trustee liability to Trust assets and does not protect a Trustee who is personally at fault.

9. GOVERNING LAW AND FORUM

Ohio law governs this Will and the Trust while Ohio is the applicable jurisdiction.

Under Ohio Rev. Code § 2101.24, the probate court has the jurisdiction provided by statute over proving and construing wills, executors, testamentary trustees, testamentary trusts, fiduciary conduct, and will contests. A will-contest complaint must be filed in the probate court of the county in which the will was admitted to probate under Ohio Rev. Code § 2107.71.

This Will does not require arbitration and does not waive any jury right that otherwise exists. Each party to a will-contest action has the jury-trial right stated in Ohio Rev. Code § 2107.72. Section 6.3 permits the Trustee to use alternative dispute resolution only within the authority provided by § 5808.16(W).

10. GENERAL PROVISIONS

10.1 Severability

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

10.2 Headings and References

Headings are for convenience only. References to a statute include its amendments and successor provisions to the extent applicable at the relevant time.

10.3 Construction

Words used in the singular include the plural when appropriate. A fiduciary designation includes a properly appointed successor.

11. EXECUTION AND WITNESS ATTESTATION

I, [TESTATOR FULL LEGAL NAME], sign this Will at its end on [__/__/____] and declare that I do so willingly as my Last Will and Testament.

_______________________________________
[TESTATOR FULL LEGAL NAME], Testator

Witness Attestation

Each witness states that the witness is competent; that the Testator signed this Will or acknowledged the Testator's signature in the witness's conscious presence; and that the witness signs this Will in the Testator's conscious presence as required by Ohio Rev. Code § 2107.03.

Ohio Rev. Code § 2107.03 excludes telephonic, electronic, or other distant communication from “conscious presence.” Notarization does not replace the Testator's signature and attestation by two or more competent witnesses required by that section.

Sources and References

• Ohio Revised Code § 2107.03 — execution of written wills
• Ohio Revised Code § 2101.24 — probate-court jurisdiction
• Ohio Revised Code § 2113.86 — tax apportionment
• Ohio Revised Code § 5808.16 — specific trustee powers
• Ohio Revised Code § 5810.08 — limits on exculpation
• Ohio Revised Code Chapter 2137 — fiduciary access to digital assets