Complex Will with Trust - West Virginia

LAST WILL AND TESTAMENT

of
[FULL LEGAL NAME OF TESTATOR]
(Domiciled in the State of West Virginia)

TABLE OF CONTENTS

1. Article I—Preliminary Declarations
2. Article II—Definitions
3. Article III—Revocation & Payment of Debts
4. Article IV—Specific and General Bequests
5. Article V—Residuary Estate & Creation of Testamentary Trust
6. Article VI—The [NAME OF TRUST] Testamentary Trust
7. Section 6.01 — Creation & Funding
8. Section 6.02 — Trustee Designation & Succession
9. Section 6.03 — Beneficiaries & Distribution Standards
10. Section 6.04 — Administrative & Investment Powers
11. Section 6.05 — Fiduciary Standards & Indemnification
12. Section 6.06 — Accounting, Reporting & Tax Matters
13. Section 6.07 — Spendthrift & Creditor Protection
14. Section 6.08 — Termination & Final Distribution
15. Article VII—Guardianship of Minor Children
16. Article VIII—Tax Allocation & Apportionment
17. Article IX—Simultaneous Death & Disaster Clause
18. Article X—No-Contest (In Terrorem) Clause
19. Article XI—Governing Law, Forum & Miscellaneous
20. Article XII—Attestation, Execution & Self-Proving Affidavit

ARTICLE I — PRELIMINARY DECLARATIONS

1.1 Identification. I, [FULL LEGAL NAME], born [MM/DD/YYYY], presently residing at [ADDRESS], being of sound mind and eighteen (18) years of age or older, hereby declare this instrument to be my Last Will and Testament (“Will”).

1.2 Effective Date. This Will shall take effect upon my death.

1.3 Revocation of Prior Instruments. I hereby revoke all prior wills and codicils.

ARTICLE II — DEFINITIONS

Unless the context clearly requires otherwise, the following terms shall have the meanings set forth below:

“Accounting Period” means each calendar year, or such shorter period ending on the termination of the Trust.

“Beneficiary” means each person or entity entitled to receive income or principal from the Trust.

“Children” and “Issue” include only my lawful, biological, or legally adopted descendants, by representation per stirpes.

“Personal Representative” means the individual or institution appointed under Article III to administer my probate estate; used interchangeably with “Executor.”

“Trust” means the testamentary trust established under Article VI, titled the [NAME OF TRUST] Testamentary Trust.

“Trustee” means the fiduciary serving from time to time under Article VI.

ARTICLE III — REVOCATION & PAYMENT OF DEBTS

3.1 Personal Representative. I nominate [PRIMARY EXECUTOR] as Personal Representative. If he or she is unable or unwilling to serve, I nominate [SUCCESSOR EXECUTOR]. No bond shall be required.

3.2 Powers. My Personal Representative shall have all powers granted by West Virginia law, including those under W. Va. Code § 44-1-1 et seq., together with the broad powers enumerated in Article XI.

3.3 Debts, Expenses & Taxes. My Personal Representative shall pay, from the residue of my estate, all enforceable debts, funeral expenses, estate administration expenses, and estate taxes attributable to probate assets, except as otherwise provided in Article VIII.

ARTICLE IV — SPECIFIC AND GENERAL BEQUESTS

4.1 Specific Bequests.
a. Tangible Personal Property. I give my tangible personal property to [NAME OR CLASS OF BENEFICIARY].
b. Charitable Gift. I give [DESCRIPTION/AMOUNT] to [CHARITY], a § 501(c)(3) organization.

4.2 Lapse & Anti-Lapse. If any specific beneficiary predeceases me, such bequest shall lapse into the residue unless the anti-lapse statute applies.

ARTICLE V — RESIDUARY ESTATE & CREATION OF TESTAMENTARY TRUST

5.1 Pour-Over to Trust. All property not effectively disposed of above (the “Residuary Estate”) shall pour over to and constitute the initial corpus of the [NAME OF TRUST] Testamentary Trust described in Article VI.

5.2 Funding Mechanics. My Personal Representative shall transfer, assign and convey the Residuary Estate to the Trustee, to be held, administered and distributed under Article VI.

ARTICLE VI — THE [NAME OF TRUST] TESTAMENTARY TRUST

Section 6.01 — Creation & Funding

(a) This Trust is created under authority of W. Va. Code ch. 44D and shall be deemed irrevocable upon my death.
(b) Funding shall consist of:

1. The Residuary Estate;
2. Any property passing to the Trust by beneficiary designation; and
3. Any additional property the Trustee accepts.

Section 6.02 — Trustee Designation & Succession

(a) [PRIMARY TRUSTEE] is appointed as initial Trustee.
(b) On incapacity, resignation, or removal of any Trustee, [SUCCESSOR TRUSTEE(S)] shall serve in the listed order.
(c) Vacancy. If no nominated Trustee serves, a majority of adult Beneficiaries may appoint a corporate fiduciary authorized to act in West Virginia.

Section 6.03 — Beneficiaries & Distribution Standards

(a) Primary Beneficiaries. The Trustee shall hold and administer the Trust for the benefit of [PRIMARY BENEFICIARIES].
(b) Discretionary Distributions. The Trustee may, in its sole and absolute discretion, distribute net income and principal for the health, education, maintenance and support (HEMS) of any Beneficiary.
(c) Mandatory Term Distribution. Upon the earliest of:

1. [BENEFICIARY] attaining age [AGE]; or
2. The date [NUMBER] years after my death,
   the Trustee shall distribute remaining Trust assets per capita among the then-living Issue of mine, free of trust.

Section 6.04 — Administrative & Investment Powers

The Trustee shall, without court approval, exercise all powers permitted under W. Va. Code § 44D-8-816, including, without limitation, the power to:

1. Invest and reinvest in any kind of property;
2. Operate or liquidate a business;
3. Borrow, encumber, or mortgage Trust assets;
4. Allocate receipts and disbursements between income and principal;
5. Employ and compensate professionals;
6. Make tax elections and valuations.

Section 6.05 — Fiduciary Standards & Indemnification

(a) Standard of Care. The Trustee shall act as a prudent person would in managing similar property, consistent with W. Va. Code § 44D-8-804.
(b) Indemnification & Liability Cap. The Trustee shall be indemnified from, and its liability shall be limited to, the Trust Assets against all claims, losses and expenses, except arising from the Trustee’s willful misconduct or gross negligence.
(c) No Personal Liability. No Trustee shall be required to expend personal funds or be liable beyond the value of Trust assets.

Section 6.06 — Accounting, Reporting & Tax Matters

(a) Annual Statements. Within ninety (90) days after each Accounting Period, the Trustee shall furnish an accounting to all Qualified Beneficiaries.
(b) Tax Returns. The Trustee shall prepare and file all required federal and state fiduciary income tax returns.

Section 6.07 — Spendthrift & Creditor Protection

The interests of Beneficiaries are subject to a spendthrift provision to the maximum extent permitted by W. Va. Code § 44D-5-502, and shall not be voluntarily or involuntarily alienated before distribution.

Section 6.08 — Termination & Final Distribution

Upon termination, the Trustee shall distribute remaining assets outright to the Beneficiaries entitled thereto, and the Trustee shall be discharged upon approval of its final accounting or, if waived, upon written release by all adult Beneficiaries.

ARTICLE VII — GUARDIANSHIP OF MINOR CHILDREN

If at my death I am the parent of a minor child, I nominate [PRIMARY GUARDIAN] as guardian of the person and property of such minor. If he or she is unable or unwilling to serve, I nominate [SUCCESSOR GUARDIAN].

ARTICLE VIII — TAX ALLOCATION & APPORTIONMENT

Estate, inheritance and similar death taxes imposed on property passing under this Will shall be paid from the Residuary Estate treated as if a debt of my probate estate, without reimbursement from non-probate transferees, unless a governing instrument specifically directs otherwise.

ARTICLE IX — SIMULTANEOUS DEATH & DISASTER CLAUSE

If any Beneficiary and I die under circumstances making the order of death uncertain, such Beneficiary shall be deemed to have predeceased me for all purposes of this Will, consistent with the Uniform Simultaneous Death Act adopted in West Virginia.

ARTICLE X — NO-CONTEST (IN TERROREM) CLAUSE

Any Beneficiary who, directly or indirectly, contests this Will or the Trust shall forfeit all interests herein and be treated as having predeceased me, unless such contest is instituted in good faith for purposes of construction or clarification.

ARTICLE XI — GOVERNING LAW, FORUM & MISCELLANEOUS

11.1 Governing Law. This Will and the Trust shall be construed under the laws of the State of West Virginia without regard to conflict-of-law principles.

11.2 Forum Selection. West Virginia has no court named a "Probate Court." This Will shall be offered for probate before the County Commission of [COUNTY], West Virginia, which has original probate jurisdiction under W. Va. Code §§ 41-5-4 and 44-1-1 et seq. The Circuit Court of [COUNTY], West Virginia has exclusive subject-matter jurisdiction over administration of the testamentary Trust created hereunder under W. Va. Code § 44D-2-203, and over any will contest under W. Va. Code § 41-5-11. No matter herein shall be subject to arbitration.

11.3 Bond Waiver. No bond shall be required of any fiduciary unless a court orders otherwise for good cause.

11.4 Severability. If any provision is held invalid, the remaining provisions shall remain in full force.

11.5 Headings. Captions are for convenience only and do not affect construction.

11.6 Execution Method. Nothing in this Will authorizes counterpart or electronic execution. Execute one written instrument with the Testator and both witnesses present together as required by W. Va. Code § 41-1-3. West Virginia's Uniform Electronic Transactions Act does not apply to the creation or execution of wills, codicils, or testamentary trusts. W. Va. Code § 39A-1-3(b)(1).

ARTICLE XII — ATTESTATION, EXECUTION & SELF-PROVING AFFIDAVIT

Executed this ___ day of __________, 20___, at ________________, West Virginia.

A. Testator’s Signature

_______________________________
[FULL LEGAL NAME], Testator

B. Witness Attestation

We, the undersigned witnesses, certify that the Testator declared this instrument to be his/her Last Will and Testament, signed it (or acknowledged a prior signature) in our presence, and that we signed below in the Testator’s presence and in the presence of each other.

C. Attesting-Witness Affidavit (W. Va. Code § 41-5-15)

State of West Virginia )
County of [COUNTY] ) SS

We, [WITNESS #1 NAME] and [WITNESS #2 NAME], being duly sworn, state that the Testator signed this Will, or acknowledged the Testator's signature, in our presence while we were present together; that we subscribed the Will in the presence of the Testator and of each other; and that, to the best of our knowledge, the Testator was eighteen (18) years of age or older, of sound mind, and acting voluntarily.

Subscribed and sworn to before me by the above-named attesting witnesses this ___ day of __________, 20___.

_________________________________
Notary Public
My Commission Expires: __________

[Seal]

SCHEDULE A — SPECIFIC BEQUESTS (Optional)

FINAL PRACTICE CHECKLIST

• Confirm compliance with West Virginia witness, notarization, and self-proving requirements.
• Verify fiduciary nominations satisfy client intent and statutory eligibility.
• Coordinate beneficiary designations (life insurance, retirement accounts) with Trust funding strategy.
• Review tax allocation clause for estate liquidity concerns.
• Update defined terms if additional concepts are introduced in customization.

© [YEAR] — Prepared for professional customization. All rights reserved.