LETTER OF INTENT TO PERSONAL REPRESENTATIVE

State of Texas

THIS DOCUMENT IS NOT A WILL OR CODICIL. It is intended as non-binding guidance to assist my Independent Executor / Personal Representative in administering my estate under the Texas Estates Code.

Date of Preparation: [__/__/____]

Date of Last Revision: [__/__/____]

SECTION 1: PERSONAL INFORMATION OF THE DECLARANT

SECTION 2: DESIGNATED PERSONAL REPRESENTATIVE / INDEPENDENT EXECUTOR

Under Texas law, the person named in a will to serve as executor is called the "Independent Executor" if the will grants independent administration authority under Tex. Est. Code § 401.003. This letter is addressed to the individual(s) named below.

Primary Independent Executor / Personal Representative

Alternate Independent Executor / Personal Representative

TEXAS INDEPENDENT ADMINISTRATION NOTE: Texas strongly favors independent administration. Under Tex. Est. Code Chapter 401, an independent executor may administer the estate with minimal court supervision. The independent executor has broad powers to manage, sell, lease, and distribute estate property without court approval. This is the most common form of estate administration in Texas.

SECTION 3: FAMILY MEMBERS AND DEPENDENTS

The Personal Representative should identify all heirs and devisees. The following individuals should be notified:

Marital Status: ☐ Single ☐ Married ☐ Divorced ☐ Widowed

Spouse Name (if applicable): [________________________________]

TEXAS COMMUNITY PROPERTY NOTE: Texas is a community property state under Texas Family Code § 3.002. Property acquired during marriage is presumed to be community property. The surviving spouse is entitled to one-half of all community property. Only the decedent's one-half interest in community property and the decedent's separate property pass through probate. The Personal Representative must carefully distinguish between community and separate property when preparing the inventory.

SECTION 4: LOCATION OF ESSENTIAL DOCUMENTS

Under Tex. Est. Code § 256.051, the original will must be filed with the court within four (4) years of the decedent's death. Timely access to estate documents is critical.

Estate Planning Documents

☐ Last Will and Testament
- Location: [________________________________]
- Date Executed: [__/__/____]
- Attorney Who Prepared: [________________________________]
- Note: Under Tex. Est. Code § 256.003, the will must generally be filed for probate no later than four (4) years after the testator's death. Failure to probate within this period may result in the estate being treated as intestate.

☐ Codicil(s) to Will
- Location: [________________________________]
- Date(s) Executed: [__/__/____]

☐ Revocable Living Trust
- Location: [________________________________]
- Date Executed: [__/__/____]
- Trustee(s): [________________________________]

☐ Irrevocable Trust(s)
- Location: [________________________________]
- Trust Name(s): [________________________________]

☐ Durable Power of Attorney (per Tex. Est. Code § 751.001 et seq.)
- Location: [________________________________]
- Agent Named: [________________________________]

☐ Medical Power of Attorney (per Texas Health & Safety Code § 166.152)
- Location: [________________________________]
- Agent Named: [________________________________]

☐ Directive to Physicians (Living Will) (per Texas Health & Safety Code § 166.032)
- Location: [________________________________]

☐ Out-of-Hospital DNR (per Texas Health & Safety Code § 166.081)
- Location: [________________________________]

☐ Pre-Nuptial / Post-Nuptial / Community Property Partition Agreements
- Location: [________________________________]

Financial and Legal Records

☐ Tax returns (most recent 3 years): [________________________________]
☐ Deeds and real property titles: [________________________________]
☐ Vehicle titles and registrations: [________________________________]
☐ Business formation documents: [________________________________]
☐ Insurance policies: [________________________________]
☐ Loan and mortgage documents: [________________________________]
☐ Oil, gas, and mineral lease records: [________________________________]
☐ Safe deposit box location: [________________________________]
- Bank Name: [________________________________]
- Box Number: [________________________________]
- Key Location: [________________________________]
- Authorized Signer(s): [________________________________]

SECTION 5: FINANCIAL ASSETS AND ACCOUNTS

Under Tex. Est. Code § 309.051, the Personal Representative must file an inventory, appraisement, and list of claims within ninety (90) days of qualification. The inventory must distinguish between community property and separate property. Under Tex. Est. Code § 309.056, an independent executor may file an affidavit in lieu of inventory if all debts (except secured debts, taxes, and administration expenses) are paid.

Bank and Deposit Accounts

Investment and Brokerage Accounts

Retirement Accounts

Life Insurance Policies

Oil, Gas, and Mineral Interests

Other Financial Assets

SECTION 6: REAL PROPERTY

TEXAS HOMESTEAD NOTE: Under Article XVI, § 50 of the Texas Constitution, the homestead is protected from forced sale for debts (except for purchase money mortgages, tax liens, and home equity loans). The Texas homestead includes up to 10 acres in an urban area or 200 acres (100 acres for a single adult) in a rural area. The surviving spouse has the right to occupy the homestead for life.

Location of Deeds: [________________________________]

Property Tax Records Location: [________________________________]

Ranch/Agricultural Property Notes: [________________________________]

SECTION 7: DIGITAL ASSETS AND ONLINE ACCOUNTS

Under the Revised Uniform Fiduciary Access to Digital Assets Act (adopted in Texas as Tex. Est. Code Chapter 2001), the Personal Representative may access digital assets subject to certain conditions.

☐ Password Manager Used: [________________________________]
- Master Password Location: [________________________________]

☐ Digital Asset Inventory Location: [________________________________]

Two-Factor Authentication Device(s): [________________________________]

Instructions for Digital Accounts (close, memorialize, transfer):
[________________________________]

SECTION 8: DEBTS AND LIABILITIES

Under Tex. Est. Code § 308.051, the Personal Representative must provide notice to secured creditors. Under Tex. Est. Code § 355.001 et seq., claims are classified and paid in a specific statutory order of priority.

Texas Note: In an independent administration, there is no requirement to publish a general notice to creditors. However, secured creditors must be given permissive notice. Unsecured creditors may present claims directly to the independent executor.

Secured Debts

Unsecured Debts

Other Obligations

• Pending lawsuits or legal claims: [________________________________]
• Guarantees or co-signed obligations: [________________________________]
• Tax liabilities (federal, state, local): [________________________________]
• Alimony or child support obligations: [________________________________]

Community Debt Note: Under Texas law, community debts may be satisfied from community property. The Personal Representative should distinguish between community debts and separate debts of the decedent.

SECTION 9: FUNERAL AND MEMORIAL WISHES

Under Texas Health & Safety Code § 711.002, an individual may provide written directions for disposition of remains.

Preferred Disposition:
☐ Traditional Burial ☐ Cremation ☐ Green/Natural Burial ☐ Donation to Science ☐ Entombment ☐ Other: [________________________________]

Pre-Arranged Funeral Plan:
☐ Yes ☐ No
- Funeral Home: [________________________________]
- Address: [________________________________]
- Phone: [________________________________]
- Contract/Policy Number: [________________________________]
- Prepaid: ☐ Yes ☐ No — Amount: $[____________]

Burial / Interment Preferences:
- Cemetery: [________________________________]
- Plot Number/Location: [________________________________]
- Grave Marker Instructions: [________________________________]

Memorial Service Preferences:
- Type of Service: ☐ Religious ☐ Non-Religious ☐ Celebration of Life ☐ Private ☐ Other
- Location Preference: [________________________________]
- Officiant Preference: [________________________________]
- Music Selections: [________________________________]
- Readings or Poems: [________________________________]
- Flowers or Charitable Donations in Lieu: [________________________________]

Special Instructions:
[________________________________]

SECTION 10: SPECIFIC BEQUESTS AND PERSONAL PROPERTY DISTRIBUTION

Note: Texas does not have a specific statute authorizing a separate writing for tangible personal property outside of the will. Personal property bequests should be included in the will itself. However, this section provides non-binding guidance to the Personal Representative.

Specific Items

Charitable Bequests

SECTION 11: BUSINESS INTERESTS

Buy-Sell Agreement Exists: ☐ Yes ☐ No — Location: [________________________________]

Operating Agreement / Partnership Agreement Location: [________________________________]

Business Succession Plan: [________________________________]

Key Business Contacts:
[________________________________]

Note: Under Tex. Est. Code § 351.204, the Personal Representative has specific fiduciary duties regarding business interests. The executor must manage the business prudently and may need court authority for certain business actions in a dependent administration.

SECTION 12: PET CARE INSTRUCTIONS

Preferred Caretaker: [________________________________]
Alternate Caretaker: [________________________________]
Pet Trust Established: ☐ Yes ☐ No — Location: [________________________________]
Monthly Care Budget: $[____________]
Special Instructions: [________________________________]

Note: Texas recognizes pet trusts under Tex. Prop. Code § 112.037, which allows a trust for the care of a designated domestic or pet animal.

SECTION 13: IMPORTANT CONTACTS

Legal Professionals

Financial Professionals

Other Contacts

SECTION 14: MEDICAL INFORMATION

Chronic Conditions or Special Medical Notes:
[________________________________]

SECTION 15: PERSONAL MESSAGES AND VALUES

Message to My Personal Representative / Independent Executor:
[________________________________]

Message to My Family:
[________________________________]

Values, Traditions, or Wishes I Want Preserved:
[________________________________]

Ethical or Philanthropic Priorities:
[________________________________]

SECTION 16: TEXAS-SPECIFIC PROBATE GUIDANCE

The following is a summary of key Texas probate procedures for the Personal Representative's reference:

1. Court: Probate is filed in the Statutory Probate Court (in counties that have one) or the County Court or County Court at Law in the county where the decedent was domiciled (Tex. Est. Code § 33.001).

2. Types of Administration:
   - Independent Administration (Tex. Est. Code Chapter 401): Most common in Texas. The independent executor has broad powers with minimal court supervision. Created by will provisions or by agreement of all distributees.
   - Dependent Administration (Tex. Est. Code Chapter 351): Court-supervised; requires court orders for most actions.
   - Muniment of Title (Tex. Est. Code § 257.001): Simplified procedure where the will is admitted to probate as evidence of title transfer without full administration. Available when there are no unpaid debts (other than secured debts on real property).
   - Small Estate Affidavit (Tex. Est. Code § 205.001): Available for intestate estates valued at $75,000 or less (excluding homestead and exempt property).

3. Four-Year Deadline: Under Tex. Est. Code § 256.003, a will must generally be offered for probate within four (4) years of the testator's death.

4. Bond: Independent executors are generally not required to post bond if the will waives it (Tex. Est. Code § 401.005).

5. Inventory: File within ninety (90) days of qualification (Tex. Est. Code § 309.051). Must distinguish between community and separate property. An affidavit in lieu of inventory may be filed under § 309.056 if conditions are met.

6. Community Property: Texas is a community property state. The surviving spouse's one-half interest does not pass through probate.

7. Homestead: The Texas Constitution protects the homestead from forced sale. The surviving spouse has a right to occupy the homestead for life.

8. Family Allowance: Under Tex. Est. Code § 353.101, the surviving spouse and minor children are entitled to a family allowance sufficient for their maintenance for one year.

9. Exempt Property: Under Tex. Est. Code § 353.051, certain personal property is exempt from creditor claims, including home furnishings, certain farming/ranching equipment, and other items up to $100,000.

10. No State Estate or Inheritance Tax: Texas does not impose a state estate tax or inheritance tax.

SECTION 17: SIGNATURE AND ACKNOWLEDGMENT

I, [________________________________], being of sound mind, have prepared this Letter of Intent to assist my Personal Representative / Independent Executor. I understand this document is not legally binding and does not replace my Last Will and Testament or any other estate planning instrument.

Signature: ________________________________

Printed Name: [________________________________]

Date: [__/__/____]

Witness (optional but recommended):

Signature: ________________________________

Printed Name: [________________________________]

Date: [__/__/____]

Sources and References

• Texas Estates Code Chapter 351: https://statutes.capitol.texas.gov/Docs/ES/htm/ES.351.htm
• Texas Estates Code Chapter 401 (Independent Administration): https://texasprobateattorney.com/probate-attorney/independent-administration-texas-estates-code/
• Texas Estates Code Chapter 309 (Inventory): https://statutes.capitol.texas.gov/Docs/ES/htm/ES.309.htm
• Texas Family Code § 3.002 (Community Property)
• Texas Estates Code Chapter 2001 (Fiduciary Access to Digital Assets)