LAST WILL AND TESTAMENT

OF [TESTATOR FULL LEGAL NAME]

(Prepared for use in the State of Idaho – Court-ready template)

TABLE OF CONTENTS

1. Document Header & Recitals
2. Definitions
3. Revocation of Prior Instruments
4. Family Identification
5. Payment of Debts, Expenses, and Taxes
6. Appointment of Personal Representative (Executor)
7. Specific Bequests
8. Residuary Estate
9. Contingent Distribution
10. Guardianship of Minor Children
11. Minors’ Trust & Spend-Thrift Protection
12. Fiduciary Powers & Indemnification
13. Tax Allocation & Elections
14. Simultaneous Death & Survivorship
15. No-Contest & Injunctive Relief
16. Governing Law & Forum Selection
17. Miscellaneous Provisions
18. Execution Block
19. Witness Attestation Clause
20. Self-Proving Affidavit

1. DOCUMENT HEADER & RECITALS

I, [TESTATOR FULL LEGAL NAME], a resident of [County] County, Idaho, being of legal age and of sound mind and memory, do hereby declare this instrument to be my Last Will and Testament (“Will”), hereby revoking all prior wills and codicils. This Will is executed on [DATE] in conformity with Idaho Code § 15-2-502 (2024).

[// GUIDANCE: Idaho requires the Testator to sign (or acknowledge a signature) in the conscious presence of two competent witnesses who then sign within a reasonable time. A self-proving affidavit under Idaho Code § 15-2-504 is strongly recommended and is provided in Section 20.]

2. DEFINITIONS

For ease of reference, the following capitalized terms shall have the meanings set forth below. Defined terms apply equally to their singular and plural forms.

“Agent” – Any attorney-in-fact, guardian, trustee, or personal representative acting under this Will or applicable statute.
“Beneficiary” – Any person or entity entitled to receive property under this Will.
“Descendants” – Lineal descendants by blood or legal adoption, per stirpes.
“Estate” – All probate assets passing under this Will.
“Personal Representative” – The individual(s) appointed in Section 6 to administer the Estate; synonymous with “Executor” under Idaho Code.
“Residue” or “Residuary Estate” – The remainder of the Estate after payment of debts, expenses, taxes, and specific bequests.

[// GUIDANCE: Add further definitions as required by the drafting attorney (e.g., “Spouse,” “Minor,” “Trustee”).]

3. REVOCATION OF PRIOR INSTRUMENTS

I hereby revoke all prior wills, codicils, and testamentary dispositions executed before the Effective Date of this Will.

4. FAMILY IDENTIFICATION

A. Spouse: I am married to [SPOUSE NAME].
B. Children: I have the following children: [CHILD NAME 1], [CHILD NAME 2], and [CHILD NAME 3].
C. I intend all references to “children” or “Descendants” to include any children hereafter born to or legally adopted by me.

[// GUIDANCE: Precise family identification reduces the likelihood of will-contest litigation.]

5. PAYMENT OF DEBTS, EXPENSES, AND TAXES

My Personal Representative shall pay all enforceable debts, funeral and burial expenses, estate administration expenses, and all inheritance and estate taxes attributable to property passing under this Will, using Estate assets without apportionment to any Beneficiary unless otherwise specifically stated.

6. APPOINTMENT OF PERSONAL REPRESENTATIVE (EXECUTOR)

A. I nominate [PRIMARY EXECUTOR NAME] as Personal Representative.
B. If the Primary fails to serve, I nominate [SUCCESSOR EXECUTOR NAME].
C. Bond. No bond shall be required except as the probate court may direct for cause.
D. Executor Indemnity. My Personal Representative shall be indemnified from the Estate against all liabilities, losses, costs, and expenses incurred in good-faith administration, except for acts of intentional misconduct or gross negligence.

7. SPECIFIC BEQUESTS

1. Real Property. I devise my real property located at [LEGAL DESCRIPTION / ADDRESS] to [BENEFICIARY NAME].
2. Tangible Personal Property. I bequeath the tangible personal property itemized in a written memorandum signed by me and found with this Will, pursuant to Idaho Code § 15-2-513.
3. Cash Gifts. I bequeath $[AMOUNT] to [BENEFICIARY NAME], free of trust.

[// GUIDANCE: If no memorandum is used, remove the reference or attach the list as a codicil.]

8. RESIDUARY ESTATE

I devise and bequeath the Residuary Estate as follows:

• If my spouse survives me, the entire Residuary Estate shall pass to my spouse, [SPOUSE NAME].
• If my spouse does not survive me, the Residuary Estate shall pass in equal shares, per stirpes, to my living Descendants.
• If neither my spouse nor any Descendant survives me, the Residuary Estate shall pass to [CONTINGENT BENEFICIARY OR CHARITY].

9. CONTINGENT DISTRIBUTION

If all named and contingent beneficiaries predecease me, I direct that my Estate be distributed to my heirs-at-law under the laws of intestate succession of the State of Idaho then in effect.

10. GUARDIANSHIP OF MINOR CHILDREN

If, at my death, any of my children are minors, I nominate [PRIMARY GUARDIAN NAME] as guardian of the person and estate of such minor children, and [ALTERNATE GUARDIAN NAME] as alternate.

[// GUIDANCE: Confirm nominated guardian’s willingness and eligibility before execution.]

11. MINORS’ TRUST & SPEND-THRIFT PROTECTION

A. Any share distributable to a Beneficiary under age [AGE, default 21] shall be held in trust by the Personal Representative as Trustee.
B. The Trustee may expend income and principal for the Beneficiary’s health, education, maintenance, and support.
C. The trust shall terminate when the Beneficiary attains the age of [AGE, default 21], at which time the remaining balance shall be distributed outright.
D. Beneficiaries shall have no power to anticipate, assign, or encumber their interests (spend-thrift).

12. FIDUCIARY POWERS & INDEMNIFICATION

In addition to statutory powers under Idaho Code Title 15, my Personal Representative shall have the powers enumerated in Exhibit A (Fiduciary Powers) attached hereto and incorporated by reference, including:
• Sell, lease, exchange, invest, and reinvest Estate assets;
• Settle or litigate claims;
• Make tax elections and allocations;
• Employ professionals and compensate them from the Estate.

The Personal Representative shall not be liable for any loss to the Estate absent intentional misconduct or gross negligence and shall be entitled to reimbursement and reasonable compensation from Estate assets (limited to the assets of the Estate).

13. TAX ALLOCATION & ELECTIONS

All estate, inheritance, and generation-skipping transfer taxes (including interest and penalties) occasioned by my death shall be paid from the Residuary Estate as an expense of administration, without charge to any Beneficiary.

My Personal Representative may make any elections available under the Internal Revenue Code or state tax law to minimize overall tax liability, including but not limited to the qualified spousal election and IRC § 6166 deferral.

14. SIMULTANEOUS DEATH & SURVIVORSHIP

For purposes of this Will, a person shall be deemed to have predeceased me unless such person survives me by 120 hours, consistent with Idaho’s Uniform Simultaneous Death Act.

15. NO-CONTEST & INJUNCTIVE RELIEF

Should any Beneficiary directly or indirectly contest or attack this Will (except to enforce its provisions), that person’s interest shall lapse and pass as though that person had predeceased me without issue. My Personal Representative is authorized to seek injunctive or declaratory relief in the state probate court to enforce this clause.

16. GOVERNING LAW & FORUM SELECTION

This Will and all questions concerning its validity, interpretation, and administration shall be governed by the laws of the State of Idaho. The [County] County Probate Court shall have exclusive jurisdiction over all matters arising hereunder.

17. MISCELLANEOUS PROVISIONS

A. Severability. Should any provision be held invalid, the remaining provisions shall remain in full force.
B. Headings. Headings are for convenience only and shall not affect interpretation.
C. Digital/Counterpart Execution. This Will may be executed in counterparts or duplicate originals; electronic or remote notarization is permitted only to the extent valid under then-current Idaho law.
D. Gender & Number. Words of any gender include all genders; words in the singular include the plural and vice versa.

18. EXECUTION BLOCK

IN WITNESS WHEREOF, I, [TESTATOR FULL LEGAL NAME], have set my hand to this Last Will and Testament on the date first written above.

[TESTATOR FULL LEGAL NAME], Testator

19. WITNESS ATTESTATION CLAUSE

We, the undersigned witnesses, declare that on [DATE], in the conscious presence of the Testator and of each other, the Testator executed the foregoing Will and declared it to be the Testator’s Last Will and Testament. We affirm that the Testator appeared to us to be of sound mind, was at least 18 years of age, and signed the Will voluntarily.

[// GUIDANCE: Use two disinterested adults (not beneficiaries). Each must sign within a reasonable time after witnessing the Testator’s signature.]

20. SELF-PROVING AFFIDAVIT

(State of Idaho – Idaho Code § 15-2-504)

STATE OF IDAHO )
: ss.
COUNTY OF [COUNTY])

We, the Testator and the witnesses whose names are signed above, being first duly sworn, declare to the undersigned authority that the Testator executed the foregoing Will as the Testator’s Last Will and Testament, that the Testator signed willingly, and that each witness, in the conscious presence of the Testator and of each other, signed the Will as witness. We further declare that to the best of our knowledge the Testator was at least 18 years of age, of sound mind, and under no constraint or undue influence.

Subscribed, sworn to, and acknowledged before me by [TESTATOR NAME], the Testator, and subscribed and sworn to before me by [WITNESS 1 NAME] and [WITNESS 2 NAME], witnesses, this ___ day of [MONTH, YEAR].

Notary Public for the State of Idaho
My Commission Expires: _____

EXHIBIT A

FIDUCIARY POWERS

(Non-exhaustive list—may be modified or expanded)

1. Sell, lease, mortgage, pledge, or exchange any real or personal property, publicly or privately.
2. Invest in any securities or assets the fiduciary deems appropriate, without regard to diversification statutes.
3. Settle, compromise, or release claims in favor of or against the Estate.
4. Make distributions in cash or in kind, pro rata or non-pro rata, without the consent of any Beneficiary.
5. Execute documents and perform acts necessary for the proper administration of the Estate.

[// GUIDANCE: Idaho incorporates UTC-style default fiduciary powers; this Exhibit allows additional flexibility but should be harmonized with Idaho Code Title 68 and any applicable case law.]

END OF DOCUMENT