Idaho Trust Amendment

AMENDMENT TO REVOCABLE LIVING TRUST

STATE OF IDAHO

// GUIDANCE: Idaho has not adopted the Uniform Trust Code. Amendment authority is derived from the trust instrument and common law. The trust instrument's amendment clause is controlling — review it carefully before using this template.

AMENDMENT NUMBER: [________________________________]

DATE OF THIS AMENDMENT: [__/__/____]

ARTICLE I — IDENTIFICATION OF ORIGINAL TRUST

This document constitutes an amendment (the "Amendment") to that certain revocable living trust known as:

Trust Name: [________________________________]

Date of Original Trust Instrument: [__/__/____]

Trust Identification Number (if any): [________________________________]

// GUIDANCE: If the trust has been registered with an Idaho court under Idaho Code § 15-7-101, note the registration details. Registration is not required but confers certain procedural benefits.

Court Registration (if any):

☐ Trust is registered with the [________________________________] District Court, [________________________________] County, Idaho

☐ Trust is not registered with any Idaho court

Prior Amendments (if any):

The Original Trust Instrument, together with all prior amendments listed above, is hereinafter referred to collectively as the "Trust Agreement."

ARTICLE II — IDENTIFICATION OF PARTIES

Settlor / Grantor / Trustor:

Name: [________________________________]

Address: [________________________________]

City: [________________________________], Idaho [________________________________]

County: [________________________________]

Date of Birth: [__/__/____]

Co-Settlor / Spouse (if applicable):

// GUIDANCE: Idaho is a community property state under Idaho Code § 32-906. For married settlors, determine whether trust assets are community property (requiring both spouses' consent for amendment) or separate property. Community property placed in a trust generally requires both spouses to consent to amendments affecting that property.

Name: [________________________________]

Address: [________________________________]

City: [________________________________], Idaho [________________________________]

County: [________________________________]

Date of Birth: [__/__/____]

Current Trustee(s):

Name: [________________________________]

Address: [________________________________]

Trust Protector (if designated under Idaho Code § 15-7-501):

Name: [________________________________]

Address: [________________________________]

ARTICLE III — RECITALS AND AUTHORITY TO AMEND

WHEREAS, the Settlor established the Trust Agreement on [__/__/____], a revocable living trust governed by the laws of the State of Idaho;

WHEREAS, the Trust Agreement is revocable and amendable by the Settlor pursuant to the terms set forth in Article [________________________________], Section [________________________________] of the Trust Agreement;

// GUIDANCE: Because Idaho has not adopted the UTC, there is no statutory default authorizing amendment of revocable trusts. The amendment authority must be found in the trust instrument itself. Quote or reference the specific amendment clause.

WHEREAS, Article [________________________________], Section [________________________________] of the Trust Agreement provides as follows regarding the Settlor's power to amend:

"[________________________________]"

WHEREAS, the Settlor possesses the requisite legal capacity to execute this Amendment;

WHEREAS, the Settlor is of sound mind and acting voluntarily and without undue influence, duress, or coercion;

WHEREAS, the Settlor is executing this Amendment in compliance with the amendment method specified in the Trust Agreement, which requires:

☐ A written instrument signed by the Settlor

☐ A written instrument signed by the Settlor and delivered to the Trustee

☐ A written instrument signed by the Settlor, witnessed, and notarized

☐ Other method as specified in the Trust Agreement: [________________________________]

// GUIDANCE: The original trust instrument's amendment clause controls. Common requirements include writing, signature, delivery to trustee, and sometimes witness or notarization. Verify the exact requirements from the instrument.

WHEREAS, the Settlor desires to amend certain provisions of the Trust Agreement as set forth herein, without revoking the Trust Agreement in its entirety;

NOW, THEREFORE, the Settlor hereby amends the Trust Agreement as follows:

ARTICLE IV — SPECIFIC AMENDMENTS

// GUIDANCE: Use the appropriate format for each amendment. Reference article, section, and paragraph numbers precisely as they appear in the original trust instrument.

Amendment 1: [DELETE AND REPLACE / ADD / DELETE]

Section Affected: Article [________________________________], Section [________________________________] of the Trust Agreement.

Type of Amendment:

☐ Delete and Replace — The following existing language:

"[________________________________]"

is hereby deleted in its entirety and replaced with the following:

"[________________________________]"

☐ Add — The following new provision is hereby added as Section [________________________________]:

"[________________________________]"

☐ Delete — The following existing language in Section [________________________________] is hereby deleted in its entirety without replacement:

"[________________________________]"

Reason for Amendment: [________________________________]

Amendment 2: [DELETE AND REPLACE / ADD / DELETE]

Section Affected: Article [________________________________], Section [________________________________] of the Trust Agreement.

Type of Amendment:

☐ Delete and Replace — The following existing language:

"[________________________________]"

is hereby deleted in its entirety and replaced with the following:

"[________________________________]"

☐ Add — The following new provision is hereby added as Section [________________________________]:

"[________________________________]"

☐ Delete — The following existing language in Section [________________________________] is hereby deleted in its entirety without replacement:

"[________________________________]"

Reason for Amendment: [________________________________]

Amendment 3: [DELETE AND REPLACE / ADD / DELETE]

Section Affected: Article [________________________________], Section [________________________________] of the Trust Agreement.

Type of Amendment:

☐ Delete and Replace — The following existing language:

"[________________________________]"

is hereby deleted in its entirety and replaced with the following:

"[________________________________]"

☐ Add — The following new provision is hereby added as Section [________________________________]:

"[________________________________]"

☐ Delete — The following existing language in Section [________________________________] is hereby deleted in its entirety without replacement:

"[________________________________]"

Reason for Amendment: [________________________________]

// GUIDANCE: Additional amendments may be added following the same format. Number them sequentially.

ARTICLE V — IDAHO COMMUNITY PROPERTY CONSIDERATIONS

// GUIDANCE: Idaho is a community property state (Idaho Code §§ 32-906, 32-912). If trust assets include community property, both spouses generally must consent to amendments that affect community property interests. This article addresses the community property implications of the Amendment.

Community Property Status of Trust Assets:

☐ All trust assets subject to this Amendment are the Settlor's separate property, and spousal consent is not required.

☐ Trust assets subject to this Amendment include community property. Both spouses are executing this Amendment to evidence consent to the modification of community property interests.

☐ Trust assets subject to this Amendment include community property, and the non-amending spouse has executed a separate written consent (attached hereto as Exhibit A).

☐ The Settlor is unmarried, and this section is inapplicable.

// GUIDANCE: Under Idaho law, each spouse has an undivided one-half interest in community property (Idaho Code § 32-906). Amendment of trust provisions affecting community property without spousal consent could be challenged.

ARTICLE VI — TRUST PROTECTOR PROVISIONS

// GUIDANCE: Idaho Code § 15-7-501 provides for trust protectors with specific powers. A trust protector may modify or amend the trust instrument to achieve favorable tax status, respond to changes in the Internal Revenue Code or state law, and increase or decrease interests of beneficiaries. However, a modification may NOT grant a beneficial interest to any individual or class not specifically provided for under the trust instrument (Idaho Code § 15-7-501(1)(c)).

If the Trust Agreement designates a Trust Protector under Idaho Code § 15-7-501:

☐ The Trust Protector's consent is NOT required for amendments made by the Settlor of a revocable trust.

☐ The Trust Protector has been notified of this Amendment.

☐ The Trust Protector has consented to this Amendment (signature below).

☐ No Trust Protector has been designated.

ARTICLE VII — IDAHO REAL PROPERTY PROVISIONS

// GUIDANCE: If the trust holds Idaho real property, special considerations apply. Under Idaho Code § 55-805, instruments affecting real property must be acknowledged (notarized) for recording purposes. Under Idaho Code § 55-601, conveyances of real property must be in writing. If this amendment affects the disposition of Idaho real property, ensure proper notarization and consider recording a memorandum of trust or the amendment itself with the County Recorder.

☐ The Trust holds real property located in Idaho. The Settlor acknowledges that:

(a) This Amendment ☐ does / ☐ does not affect the disposition of Idaho real property held in trust.

(b) If this Amendment affects Idaho real property, a notarized copy of this Amendment or a memorandum thereof may be recorded with the County Recorder of [________________________________] County, Idaho, pursuant to Idaho Code § 55-805.

☐ The Trust does not hold real property located in Idaho, and this section is inapplicable.

ARTICLE VIII — CONFIRMATION OF UNAMENDED PROVISIONS

Except as specifically modified by this Amendment, all terms, conditions, and provisions of the Trust Agreement, including all prior amendments thereto, shall remain in full force and effect and are hereby ratified and confirmed. In the event of any conflict between the provisions of this Amendment and the provisions of the Trust Agreement as previously constituted, the provisions of this Amendment shall control and take precedence.

The Settlor specifically confirms that this Amendment does not constitute a revocation of the Trust Agreement, in whole or in part, except to the extent that specific provisions are expressly deleted or replaced herein.

ARTICLE IX — GOVERNING LAW

This Amendment shall be governed by, construed, and enforced in accordance with the laws of the State of Idaho, including but not limited to Idaho Code Title 15, Chapter 7 (Trust Administration), and applicable common law principles governing trusts, as amended from time to time.

// GUIDANCE: Under Idaho Code § 15-7-201, the court of registration has exclusive jurisdiction of proceedings initiated by interested parties concerning the internal affairs of trusts. If the trust is registered, the registered court has jurisdiction; otherwise, jurisdiction lies in the district court of the county where the trust has its principal place of administration.

ARTICLE X — SEVERABILITY

If any provision of this Amendment is held to be invalid, illegal, or unenforceable by a court of competent jurisdiction in the State of Idaho, such invalidity, illegality, or unenforceability shall not affect any other provision of this Amendment or the Trust Agreement. The remaining provisions shall continue in full force and effect as if the invalid, illegal, or unenforceable provision had never been included.

ARTICLE XI — CONSTRUCTION AND INTERPRETATION

This Amendment shall be interpreted in a manner consistent with the Settlor's intent as expressed herein and in the Trust Agreement. Terms used in this Amendment shall have the same meanings assigned to them in the Trust Agreement unless otherwise defined herein.

The Settlor's intent shall be given effect to the greatest extent permitted by the laws of the State of Idaho, including Idaho Code Title 15, Chapter 7, and applicable common law.

ARTICLE XII — NOTICE AND DELIVERY TO TRUSTEE

// GUIDANCE: Although Idaho does not have a statutory delivery requirement like some UTC jurisdictions, best practice is to deliver the amendment to the Trustee. Under Idaho Code § 15-7-401, a trustee has a duty to keep beneficiaries reasonably informed. Delivery of the amendment to the Trustee facilitates compliance with this duty.

The Settlor shall deliver a copy of this executed Amendment to all currently serving Trustees. Acknowledgment of receipt by the Trustee(s) is set forth below.

ARTICLE XIII — SPOUSAL CONSENT (IF APPLICABLE)

// GUIDANCE: If trust assets include community property and only one spouse is the Settlor, obtain spousal consent. This section documents the non-settlor spouse's consent to the amendment.

If trust assets subject to this Amendment include Idaho community property and the Co-Settlor/Spouse is not otherwise signing this Amendment, the Spouse hereby consents:

I, [________________________________], the spouse of the Settlor, hereby consent to the amendments set forth in this document, and I acknowledge that this Amendment affects community property held in the Trust. I execute this consent freely and voluntarily, with full understanding of its contents.

Spouse Signature:

Signature: ___________________________________________

Printed Name: [________________________________]

Date: [__/__/____]

ARTICLE XIV — EXECUTION

IN WITNESS WHEREOF, the Settlor has executed this Amendment to the Trust Agreement on the date first written above, in the State of Idaho.

Settlor Signature

Signature: ___________________________________________

Printed Name: [________________________________]

Date: [__/__/____]

Co-Settlor Signature (if applicable)

Signature: ___________________________________________

Printed Name: [________________________________]

Date: [__/__/____]

WITNESS ATTESTATION

// GUIDANCE: Idaho law does not have a specific statutory requirement for witnesses to trust amendments. However, best practice in Idaho is to have at least two witnesses. The original trust instrument may contain specific witness requirements — follow those if they exist.

We, the undersigned witnesses, each being at least eighteen (18) years of age and of sound mind, hereby declare that the Settlor, whose name is signed above, signed this Amendment in our presence, and that the Settlor appeared to be of sound mind and acting voluntarily and free from undue influence, duress, or coercion.

Witness 1:

Signature: ___________________________________________

Printed Name: [________________________________]

Address: [________________________________]

Date: [__/__/____]

Witness 2:

Signature: ___________________________________________

Printed Name: [________________________________]

Address: [________________________________]

Date: [__/__/____]

NOTARY ACKNOWLEDGMENT

// GUIDANCE: Notarization is strongly recommended for all Idaho trust amendments and is required if the trust holds Idaho real property (Idaho Code § 55-805). Idaho follows the standard acknowledgment form.

STATE OF IDAHO

COUNTY OF [________________________________]

Before me, the undersigned notary public in and for said state, on this [__/__/____], personally appeared [________________________________], known or identified to me to be the person(s) whose name(s) is/are subscribed to the within instrument, and acknowledged to me that he/she/they executed the same.

// GUIDANCE: Idaho uses the language "known or identified to me" in its standard acknowledgment form per Idaho Code § 55-707.

WITNESS my hand and official seal.

Notary Public Signature: ___________________________________________

Printed Name: [________________________________]

Residing at: [________________________________], Idaho

My Commission Expires: [__/__/____]

[NOTARY SEAL]

TRUSTEE ACKNOWLEDGMENT OF RECEIPT

The undersigned Trustee(s) hereby acknowledge receipt of this Amendment to the Trust Agreement and agree to administer the Trust in accordance with its terms as amended herein.

Trustee:

Signature: ___________________________________________

Printed Name: [________________________________]

Date: [__/__/____]

Co-Trustee (if applicable):

Signature: ___________________________________________

Printed Name: [________________________________]

Date: [__/__/____]

TRUST PROTECTOR ACKNOWLEDGMENT (IF APPLICABLE)

// GUIDANCE: Complete this section only if the trust has a designated Trust Protector under Idaho Code § 15-7-501.

Trust Protector:

Signature: ___________________________________________

Printed Name: [________________________________]

Date: [__/__/____]

☐ Consent granted ☐ Acknowledgment of receipt only

SCHEDULE A — RECORD OF AMENDMENTS TO TRUST AGREEMENT

SCHEDULE B — IDAHO ATTORNEY REVIEW CHECKLIST

// GUIDANCE: This checklist is for internal use by the drafting attorney and should be removed from the final executed document.

☐ Confirmed trust is revocable per the trust instrument terms (Idaho has no statutory presumption of revocability like UTC states)

☐ Reviewed and quoted the specific amendment clause from the original trust instrument

☐ Confirmed settlor capacity to amend

☐ Determined community property vs. separate property status of trust assets (Idaho Code § 32-906)

☐ If community property: obtained spousal consent or confirmed both spouses are signing

☐ Reviewed trust instrument for specific execution requirements (writing, witnesses, notarization, delivery)

☐ If trust protector designated: reviewed powers under Idaho Code § 15-7-501

☐ If trust protector modifying: confirmed modification does not grant new beneficial interests to individuals/classes not in original instrument (Idaho Code § 15-7-501(1)(c))

☐ If trust holds Idaho real property: confirmed notarization for recording per Idaho Code § 55-805

☐ Confirmed amendment does not inadvertently revoke the entire trust

☐ Reviewed for federal and Idaho state income and estate tax implications

☐ If trust is registered: confirmed compliance with Idaho Code § 15-7-101 et seq.

☐ Confirmed delivery to all currently serving Trustees

☐ Reviewed Idaho Code § 15-2-511 if amendment relates to pour-over will provisions

☐ Confirmed amendment is consistent with Idaho common law trust principles

END OF IDAHO TRUST AMENDMENT