LAST WILL AND TESTAMENT OF [FULL LEGAL NAME OF TESTATOR]

Table of Contents

1. Declaration
2. Revocation of Prior Wills
3. Family Identification
4. Nomination of Guardian for Minor Children
5. Specific Bequests
6. Residuary Estate
7. Trust Provisions for Minor Beneficiaries
8. Appointment of Executor
9. Powers of Executor
10. Tax Provisions
11. General Provisions
12. Execution
13. Self-Proving Affidavit

1. Declaration

I, [FULL LEGAL NAME OF TESTATOR], residing at [STREET ADDRESS], [CITY/TOWN], [COUNTY] County, New York, being of legal age (18 years or older) and of sound mind and memory, and not acting under duress, menace, fraud, or undue influence of any person, do hereby declare this instrument to be my Last Will and Testament.

2. Revocation of Prior Wills

I hereby revoke all prior wills and codicils heretofore made by me.

3. Family Identification

I am currently ☐ married to / ☐ single / ☐ divorced / ☐ widowed.

Spouse (if applicable): [FULL LEGAL NAME OF SPOUSE]

I have the following minor children:

4. Nomination of Guardian for Minor Children

Pursuant to EPTL § 2-1.10 and New York Surrogate's Court practice, I hereby nominate and appoint the following individual as Guardian of the person(s) of my minor children in the event that I am the sole surviving parent or the other parent is unable or unwilling to serve:

Primary Guardian: [FULL LEGAL NAME], of [CITY], [STATE], relationship: [RELATIONSHIP]

Alternate Guardian: In the event the above-named Primary Guardian is unable or unwilling to serve, I nominate [FULL LEGAL NAME], of [CITY], [STATE], relationship: [RELATIONSHIP], as Alternate Guardian.

I request that no bond be required of any guardian nominated herein.

5. Specific Bequests

I make the following specific bequests:

Bequest 1: I give [DESCRIPTION OF PROPERTY/AMOUNT] to [BENEFICIARY NAME], of [CITY], [STATE]. If this beneficiary does not survive me, this bequest shall ☐ lapse / ☐ pass to [ALTERNATE BENEFICIARY].

Bequest 2: I give [DESCRIPTION OF PROPERTY/AMOUNT] to [BENEFICIARY NAME], of [CITY], [STATE]. If this beneficiary does not survive me, this bequest shall ☐ lapse / ☐ pass to [ALTERNATE BENEFICIARY].

Bequest 3: I give [DESCRIPTION OF PROPERTY/AMOUNT] to [BENEFICIARY NAME], of [CITY], [STATE]. If this beneficiary does not survive me, this bequest shall ☐ lapse / ☐ pass to [ALTERNATE BENEFICIARY].

6. Residuary Estate

I give, devise, and bequeath all the rest, residue, and remainder of my estate, whether real, personal, or mixed, wherever situated, including any lapsed bequests, to:

☐ My spouse, [FULL LEGAL NAME], if my spouse survives me.

☐ If my spouse does not survive me, or if I am unmarried at the time of my death, I direct that the residuary estate be distributed as follows:

• [____]% to [BENEFICIARY NAME]
• [____]% to [BENEFICIARY NAME]
• [____]% to the trust(s) established under Section 7 for my minor children

7. Trust Provisions for Minor Beneficiaries

7.1 Creation of Trust

Any property passing to a minor child under this Will shall be held in a separate trust for the benefit of that child (the "Child's Trust") until the child reaches the age of [____] years.

7.2 Trustee Appointment

I appoint [TRUSTEE NAME] as Trustee of the Child's Trust(s). If this person is unable or unwilling to serve, I appoint [ALTERNATE TRUSTEE NAME] as Successor Trustee.

7.3 Trustee Powers and Distributions

The Trustee shall have discretion to distribute income and principal for the health, education, maintenance, and support of the beneficiary child. The Trustee may also:
- Invest and reinvest trust assets in accordance with the New York Prudent Investor Act (EPTL § 11-2.3)
- Pay taxes, expenses, and fees from trust assets
- Make distributions directly or to the child's guardian

7.4 UTMA Custodianship Alternative

In lieu of or in addition to any trust created herein, the Executor or Trustee may distribute property to a custodian under the New York Uniform Transfers to Minors Act (EPTL Article 7, Part 6), with custodianship terminating at age 21.

7.5 Termination

Each Child's Trust shall terminate when the beneficiary reaches the age specified in Section 7.1, at which time all remaining trust assets shall be distributed outright to the beneficiary.

8. Appointment of Executor

I nominate and appoint [FULL LEGAL NAME] as Executor of this Will.

If the above-named Executor is unable or unwilling to serve, I nominate [ALTERNATE NAME] as Successor Executor.

I request that no bond be required of any Executor named herein, pursuant to SCPA § 710.

9. Powers of Executor

My Executor shall have the following powers in addition to those granted by New York law:

• To sell, lease, mortgage, or otherwise dispose of any real or personal property
• To invest and reinvest estate assets under the Prudent Investor Act
• To compromise claims and settle debts
• To employ attorneys, accountants, and other professionals
• To distribute property in kind or in cash
• To continue any business interest of mine
• To make elections for tax purposes as deemed advisable
• To deal with tangible and intangible personal property

10. Tax Provisions

All estate, inheritance, and succession taxes imposed by reason of my death, including New York estate tax, shall be paid from the residuary estate as an expense of administration, unless I direct otherwise for specific bequests.

11. General Provisions

Survivorship: A beneficiary must survive me by thirty (30) days to receive any bequest under this Will. If a beneficiary fails to survive me by such period, the bequest shall be treated as if the beneficiary predeceased me.

Severability: If any provision of this Will is held invalid, the remaining provisions shall continue in full force and effect.

Governing Law: This Will shall be governed by the laws of the State of New York.

No-Contest Clause: Pursuant to EPTL § 3-3.5, if any beneficiary contests this Will or any provision hereof, that beneficiary's share shall be revoked and disposed of as if that beneficiary had predeceased me.

12. Execution

IN WITNESS WHEREOF, I, [FULL LEGAL NAME OF TESTATOR], have signed this, my Last Will and Testament, consisting of [NUMBER] pages, each of which I have initialed, on this [____] day of [__________], 20[____], at [CITY/TOWN], [COUNTY] County, New York.

I declare to the attesting witnesses that this instrument is my Last Will and Testament and I request them to act as witnesses thereto.

Testator Signature: [________________________________]

Printed Name: [________________________________]

Attestation Clause

The foregoing instrument was signed, published, and declared by the above-named Testator as and for the Testator's Last Will and Testament, in our presence, and we, at the Testator's request and in the Testator's presence, and in the presence of each other, have subscribed our names as attesting witnesses thereto. Each of us observed the signing of this Will by the Testator and each of us signs this Will at the request of the Testator. We declare that the Testator signed and executed this instrument as the Testator's Last Will and that the Testator signed it willingly, and that each of us, in the presence and at the request of the Testator, hereby signs this Will as witness to the Testator's signing, and that to the best of our knowledge the Testator is eighteen (18) years of age or older, of sound mind, and under no constraint or undue influence, pursuant to EPTL § 3-2.1.

Witness 1:
Signature: [________________________________]
Printed Name: [________________________________]
Address: [________________________________]
Date: [__/__/____]

Witness 2:
Signature: [________________________________]
Printed Name: [________________________________]
Address: [________________________________]
Date: [__/__/____]

13. Self-Proving Affidavit

(Pursuant to SCPA § 1406)

STATE OF NEW YORK
COUNTY OF [________________]

Before me, the undersigned authority, on this [____] day of [__________], 20[____], personally appeared [FULL LEGAL NAME OF TESTATOR], the Testator, and [WITNESS 1 NAME] and [WITNESS 2 NAME], the witnesses, each known to me, and the Testator and witnesses being first duly sworn, each then declared to me that: the Testator signed the instrument as the Testator's Last Will; that the Testator published and declared the instrument to be the Last Will; each witness signed at the request of the Testator and in the Testator's and each other's presence; and the Testator was of sound mind and under no constraint or undue influence.

Testator Signature: [________________________________]

Witness 1 Signature: [________________________________]

Witness 2 Signature: [________________________________]

Subscribed, sworn to, and acknowledged before me on this [____] day of [__________], 20[____].

Notary Public Signature: [________________________________]
Printed Name: [________________________________]
My Commission Expires: [__/__/____]

[NOTARIAL SEAL]

New York-Specific Notes

• Elective Share: The surviving spouse has a right of election under EPTL § 5-1.1-A (the greater of $50,000 or one-third of the net estate).
• Community Property: New York is NOT a community property state.
• Holographic Wills: New York does NOT recognize holographic wills (except for military personnel under EPTL § 3-2.2).
• Publication Requirement: The testator must "publish" the will by declaring to the witnesses that the instrument is the testator's will (EPTL § 3-2.1(a)(3)).
• State Estate Tax: New York imposes a state estate tax; consult current thresholds and rates.
• Omitted Children: EPTL § 5-3.2 provides protections for after-born or after-adopted children.

Sources and References

• New York EPTL: https://www.nysenate.gov/legislation/laws/EPT
• SCPA: https://www.nysenate.gov/legislation/laws/SCP
• NY Courts — Surrogate's Court: https://www.nycourts.gov/courts/surrogatescourt.shtml