CHAPTER 5: DRAFTING THE TRUST5.1 INTRODUCTION AND SCOPE
5.2 VIRGINIA UNIFORM TRUST CODE
5.201 Overview
5.202 Drafting Considerations
5.203 Default Provisions; Mandatory Provisions
5.204 Default Provisions That May Be Overridden
5.3 REVOCABLE LIVING TRUST: WHAT IS IT?
5.4 OVERVIEW OF THE POUR-OVER WILL AND LIVING
TRUST ARRANGEMENT
5.5 ON FORMS
5.501 Length and Complexity
5.502 Obtaining and Using Forms
5.6 ONE APPROACH, WITH PRACTICE POINTERS
5.7 BASIC REVOCABLE TRUST PROVISIONS
5.701 Preamble: Declaration or Agreement
5.702 Identification of Assets
5.703 Provisions During Grantor’s Life
5.704 Distribution at Grantor’s Death
5.705 Revocation and Amendment Provisions
5.706 Trustee Provisions
5.707 Spendthrift Provision
5.708 Survivorship Provision
5.709 Rule Against Perpetuities Clause
5.710 Savings Clauses
5.711 Division, Consolidation, and Termination of Trust
5.712 Governing Law
5.713 Execution Provisions
5.714 Amendment to the Trust
5.715 Joint Revocable Trusts
5.8 REASONS FOR USING A REVOCABLE TRUST
5.801 Management
5.802 Probate Avoidance
5.803 Privacy
5.804 Challenges
5.805 Disability Protection
5.806 Expenses
5.807 Contractual Benefits
5.808 Flexibility
5.809 Choice of Law and Situs
5.9 LIVING TRUST AS A WILL SUBSTITUTE
5.901 Contrast to the Law of Wills
5.902 State Law Discrepancies Between Wills and Trusts
5.903 Review of Virginia Statutes
5.904 Federal Tax Law Discrepancies Between Probate
and Non-Probate Estates
5.10 GENERAL CONSIDERATIONS IN DRAFTING AN
IRREVOCABLE TRUST
5.1001 Introduction
5.1002 Powers and Rights That the Grantor Should Not Have
5.1003 Powers and Rights that Beneficiaries May Safely Hold
5.1004 General Gift Tax Issues
5.1005 State Income Taxation of Multi-Jurisdictional Trusts
5.1006 Rule Against Perpetuities
5.1007 Coordination with the Grantor’s Estate
5.1008 Self-Settled Spendthrift Trusts
5.1009 Intentionally Defective Grantor Trusts
5.11 ESTATE, GIFT AND GST TAXES
5.1101 Overview
5.1102 Key Provisions of the Tax Cuts and Jobs Act
5.1103 Portability
5.12 IRREVOCABLE LIFE INSURANCE TRUST
5.1201 Reasons for Using an Irrevocable Life Insurance Trust
5.1202 Drafting Considerations for the Irrevocable Life
Insurance Trust
5.1203 Crummey Rights of Withdrawal
5.1204 Family Trust Provisions
5.1205 Single Trust (Pot Trust) for Descendants
5.1206 Separate Trusts for Descendants
5.1207 Contingent Marital Trust
5.1208 Default Remainder Beneficiaries
5.1209 Divorce and Remarriage
5.1210 Adopted Persons
5.1211 Insurance Policies
5.1212 Maximum Duration of Trusts
5.1213 Spendthrift Trust
5.1214 Payments to Minors
5.1215 Irrevocability
5.1216 Trustee Provisions
5.1217 Survivorship Provision
5.1218 Savings Clauses
5.1219 Choice of Law and Situs
5.1220 Trust Advisor
5.1221 Dealings with the Insured’s Estate
5.13 CHARITABLE REMAINDER TRUST
5.1301 Generally
5.1302 Statutory Requirements
5.1303 Governing Instrument Requirements of CRTs
5.1304 Funding CRTs
5.1305 Trustees of CRTs
5.1306 Noncharitable Beneficiaries
5.14 DECANTING TRUST ASSETS
5.1401 Statutory Authority
5.1402 Decanting Power
5.1403 Procedure
5.1404 Other Decanting Rules
5.15 CREATION OF TRUST BY CONSERVATOR OF ESTATE
OF INCAPACITATED PERSON
5.16 MODERN TRUST STRUCTURE AND GOVERNANCE
5.1601 Entrusting Non-Trustees with Trustee
Responsibilities
5.1602 Co-trustees and “Delegated” or “Directed” Trustees
5.1603 Trust Director Liability
5.1604 Directed Trusts
5.1605 Modern Trust Design
APPENDICES TO CHAPTER 5
APPENDIX 5-1: STATUTORY FRAMEWORK OF AUTHORITIES
FOR TRUSTS
APPENDIX 5-2: NON-TAX TRUST WITH TRUST FOR CHILDREN
APPENDIX 5-3: TAX TRUST WITH QTIP OR GENERAL POWER
OF APPOINTMENT MARITAL TRUST
APPENDIX 5-4: TAX TRUST WITH GST PROVISIONS
APPENDIX 5-5: AMENDMENT TO TRUST AGREEMENT
APPENDIX 5-6: LIFE INSURANCE TRUST
APPENDIX 5-7: GRANDCHILD’S TRUST
APPENDIX 5-8: I.R.C. § 2503(C) TRUST
APPENDIX 5-9: INITIAL “PERPETUAL” WITHDRAWAL RIGHT
NOTIFICATION LETTER
APPENDIX 5-10: ANNUAL WITHDRAWAL RIGHT NOTIFICATION
LETTER
APPENDIX 5-11: CRUMMEY TRUST FOR THE BENEFIT OF A
CHILD OF THE GRANTOR
APPENDIX 5-12: ANNUAL WITHDRAWAL RIGHT
TRUSTEE/GUARDIAN NOTIFICATION LETTER FOR
CRUMMEY TRUST FOR THE BENEFIT OF A CHILD
OF THE GRANTOR
APPENDIX 5-13: ANNUAL WITHDRAWAL RIGHT DONEE
NOTIFICATION LETTER FOR CRUMMEY TRUST FOR
THE BENEFIT OF A CHILD OF THE GRANTOR
APPENDIX 5-14: GENERAL DIAGRAM
APPENDIX 5-15: SAMPLE NONRECIPROCAL TRUST FORMS
APPENDIX 5-15A: SAMPLE NONRECIPROCAL TRUST CREATED
FOR SOLE LIFETIME BENEFIT OF DONEE SPOUSE
APPENDIX 5-15B: SAMPLE NONRECIPROCAL TRUST CREATED
FOR JOINT LIFETIME BENEFIT OF DONEE SPOUSE
AND DESCENDANTS; DONEE SPOUSE HAS LIFETIME
LIMITED POWER TO APPOINT
APPENDIX 5-16: MISCELLANEOUS TRUST PROVISIONS
CHAPTER 6: TAX PLANNING6.1 OVERVIEW OF THE UNIFIED TRANSFER TAX SYSTEM
6.101 The Tax Cuts and Jobs Act of 2017 Tax Act
6.102 Federal Estate Tax
6.103 Federal Gift Tax
6.104 Generation-Skipping Transfer Tax
6.105 Unified Credit Against Federal Estate and Gift Tax
6.106 Virginia Estate Tax
6.2 DETERMINING PROPERTY SUBJECT TO ESTATE TAX
6.201 Property Owned at Death
6.202 Other Property Included in the Gross Estate
6.203 Valuation of Property Included in the Gross Estate
6.3 ESTATE TAX MARITAL DEDUCTION
6.301 Background
6.302 Requirements for the Marital Deduction
6.303 General Power of Appointment Trust
6.304 Estate Trust
6.305 QTIP Trust
6.306 Optimum Use of the Marital Deduction
6.4 SELECTING AND FUNDING MARITAL DEDUCTION
FORMULAS
6.401 General Purpose of Formula
6.402 Types of Formulas
6.5 OTHER DEDUCTIONS FROM THE GROSS ESTATE
6.501 Charitable Deductions
6.502 Funeral Expenses, Costs of Administration, and
Claims Against the Estate
6.503 Qualified Conservation Easements
6.6 TAXATION OF GIFTS
6.601 Definition of Taxable Gift
6.602 Concept of Completed Gifts
6.603 Gifts Made Within Three Years of Death
6.604 Gifts Made More Than Three Years Before Death
6.605 Gift Tax Annual Exclusion
6.606 Gift Tax Marital Deduction
6.607 Valuation of Gifts
6.608 Income Tax Considerations
6.609 Benefits of Lifetime Transfers
6.7 GENERATION-SKIPPING TRANSFER TAX
6.701 In General
6.702 Definitions
6.703 Tax Base
6.704 Gift-Splitting
6.705 Reverse QTIP Election
6.706 Separate Share Rules
6.707 Tax Rates and Effective Dates
6.708 Generation-Skipping Transfer Tax Planning
Principles
6.709 Postmortem Generation-Skipping Transfer Tax
Planning
6.8 SPECIAL VALUATION RULES
6.801 In General
6.802 I.R.C. § 2702: Special Valuation Rules for Transfers
of Interests in Trusts
6.803 Private Remainder Trusts (GRATs and GRUTs)
6.804 Personal Residence Trusts
6.805 Proposed Treasury Regulations Affecting Valuation
of Transferred Interests in Family-Owned Businesses
and Partnerships
6.9 CONSISTENCY IN BASIS REPORTING
6.901 Legislation
6.902 Proposed Treasury Regulations
6.903 Time for Filing
6.904 Form 8971 and Instructions
6.905 Fiduciary Duties
6.10 DISCLAIMERS
6.1001 In General
6.1002 What May Be Disclaimed?
6.1003 Use of Disclaimers in Postmortem Estate Planning
6.1004 Use of Disclaimers in Inter Vivos Estate Planning
6.1005 Effect of State Law
6.1006 Requirements of a Qualified Disclaimer
6.1007 Writing Requirement
6.1008 Delivery Requirement
6.1009 Timing Requirement
6.1010 Timing Requirement for QTIP Trusts
6.1011 Timing Requirement for Joint Property
6.1012 Disclaimant Must Not Have Accepted Any Benefits
of the Disclaimed Property
6.1013 Disclaimed Property Must Pass Without Direction
by the Disclaimant
6.1014 Disclaimer of Less Than an Entire Interest
6.1015 Disclaimers That Reduce the Disclaimant’s Estate
6.1016 Disclaimers That Increase the Marital Deduction
6.1017 Disclaimers by a Fiduciary
6.1018 Disclaimers Under the Generation-Skipping
Transfer Tax
6.1019 Drafting a Disclaimer Trust
6.11 SAVING TAXES WITH CHARITABLE GIFTS
6.1101 Applicable Internal Revenue Code Sections
6.1102 Income Tax Charitable Deduction
6.1103 Estate and Gift Tax Rules
6.1104 Valuation Tables
6.1105 Methods of Giving and Tax Consequences
6.1106 Bargain Sales
6.1107 Bequests and Other Testamentary Transfers
6.1108 Charitable Remainder Trusts
6.1109 Pooled Income Funds
6.1110 Charitable Gift Annuities
6.1111 Remainder Interests in Personal Residences
and Farms
6.1112 Charitable Lead Trusts
6.1113 Techniques for Special Assets
6.1114 Private Foundations
6.1115 Techniques for Special Situations
CHAPTER 7: PLANNING FOR CLOSELY HELD BUSINESSES7.1 INTRODUCTION
7.101 Importance of Estate Planning
7.102 Lifetime Versus Postmortem Estate Planning
7.2 SELECTING A FORM OF OWNERSHIP
7.201 In General
7.202 Goals
7.3 SHAREHOLDER AGREEMENTS
7.301 Purpose
7.302 Types of Shareholder Agreements
7.4 VALUATION OF INTERESTS FOR ESTATE TAX PURPOSES
7.401 In General
7.402 Criteria for Valuation
7.403 Tangible and Intangible Assets
7.404 Making the Price Binding for Tax Purposes
7.405 Selecting the Method of Determining the Price
7.406 Paying the Purchase Price
7.407 Disadvantages of Buy-Sell Agreements
7.5 USE OF THE I.R.C. § 303 REDEMPTION
7.501 In General
7.502 Qualifying Under I.R.C. § 303
7.503 Unreasonable Accumulation of Surplus
7.504 Using I.R.C. § 303 Even if Liquidity Is Not Needed
7.6 ELECTION TO DEFER PAYMENT OF ESTATE TAX
7.601 Introduction
7.602 General Rules
7.603 Pitfalls of Using Election
7.7 ESTATE TAX DEDUCTION FOR QUALIFIED FAMILYOWNED
BUSINESSES
7.8 DISPOSITION OF BUSINESS INTEREST BEFORE DEATH
7.801 In General
7.802 Outright Sale for Cash
7.803 Installment Sale
7.804 Tax-Free Merger
7.805 Transfer on a “Discounted” Basis
7.9 ESTATE FREEZES
7.10 NON-TAX CONSIDERATIONS OF BUSINESS SUCCESSION
PLANNING
7.1001 Family Businesses Are Different
7.1002 Role of Family Members
7.1003 Overcoming Obstacles to Planning
7.1004 Formulating the Plan
7.1005 Fair Versus Equal Distribution
7.1006 Cash Flow
7.1007 Control
7.1008 Equity Ownership
7.1009 Employment
7.1010 Retention Versus Sale of Business
APPENDIX 7-1: SHAREHOLDER AGREEMENT DRAFTING
QUESTIONNAIRE
APPENDIX 7-2: SHAREHOLDER AGREEMENT
APPENDIX 7-3: BUSINESS SUCCESSION PLANNING
QUESTIONNAIRE RELATING TO THE BUSINESS, ITS
OPERATIONS, MANAGEMENT, AND OWNERSHIP
STRUCTURE
APPENDIX 7-4: BUSINESS SUCCESSION PLANNING
QUESTIONNAIRE RELATING TO NON-BUSINESS ASSETS
CHAPTER 8: POWERS OF ATTORNEY, MINOR BENEFICIARIES,
AND ANCILLARY PROBATE8.1 POWERS OF ATTORNEY
8.101 In General
8.102 General Versus Limited Powers of Attorney
8.103 Capacity to Execute Power of Attorney; Breach of
Duty; Presumption of Fraud; Actual Possession of
Instrument
8.104 The “Durable” Language
8.105 Contingent or “Springing” Powers of Attorney Versus
Delivery in Escrow
8.106 Ending the Power of Attorney
8.107 Relationship Between Other Fiduciaries and Agent
Under Durable Power of Attorney
8.108 Suggested Provisions of a Power of Attorney
8.109 The Gifting Power of Attorney
8.110 Health Care Decisions
8.2 MINOR CHILDREN
8.201 Introduction
8.202 Choosing a Guardian
8.203 Property Transfers to Minors
8.204 Tax-Advantaged Transfers to Minors
8.3 ASSETS OWNED IN OTHER JURISDICTIONS
8.301 Introduction
8.302 Domicile and Actual Residency
8.303 Ancillary Administration
APPENDIX 8-1: MEMORANDUM OF UNDERSTANDING
ACCOMPANYING POWER OF ATTORNEY
APPENDIX 8-2: MEMORANDUM OF ESCROW DELIVERY OF
POWER OF ATTORNEY; AUTHORIZATION FOR RELEASE
OF CONFIDENTIAL AND PROTECTED HEALTH
INFORMATION
APPENDIX 8-3: DURABLE GENERAL POWER OF ATTORNEY
APPENDIX 8-4: DURABLE SPECIAL POWER OF ATTORNEY
GRANTING AUTHORITY TO AGENT TO MAKE GIFTS
APPENDIX 8-5: ADVANCE MEDICAL DIRECTIVE
APPOINTMENT OF AGENT FOR HEALTH CARE
DECISIONS APPOINTMENT OF PERSONAL
REPRESENTATIVE TO OBTAIN HEALTH CARE
INFORMATION APPOINTMENT OF AGENT TO MAKE
ANATOMICAL GIFTS
APPENDIX 8-6: DURABLE LIMITED POWER OF ATTORNEY FOR
TAX MATTERS
APPENDIX 8-7: DESIGNATION OF INDIVIDUAL TO MAKE
ARRANGEMENTS FOR FUNERAL AND DISPOSITION OF
REMAINS
APPENDIX 8-8: GENERAL DURABLE POWER OF ATTORNEY—
ALTERNATIVE FORM
APPENDIX 8-9: AGENT’S CERTIFICATION AS TO VALIDITY OF
POWER OF ATTORNEY AND AGENT’S AUTHORITY
APPENDIX 8-10: REVOCATION OF POWER OF ATTORNEY
APPENDIX 8-11: POWER OF ATTORNEY FOR MINOR
CHILD’S CARE
APPENDIX 8-12: CONSENT FOR MEDICAL TREATMENT OF
MINOR CHILD
CHAPTER 9: CHOOSING FIDUCIARIES9.1 FIDUCIARIES GENERALLY
9.101 Introduction
9.102 Types of Fiduciaries
9.103 Personal Representatives
9.104 Testamentary Trustees and Trustees of Inter Vivos
Trusts to Which a Devise or Bequest Is Made
9.105 Guardians of Person and Estate of Minor Children
9.106 Agents or Attorneys-in-Fact and Trustees of Inter
Vivos Trusts to Which No Testamentary Transfer
Is Made
9.2 STANDARDS OF JUDGMENT, DUTIES, AND
OBLIGATIONS
9.201 Standards of Judgment for Fiduciaries Generally
9.202 Specific Duties and Obligations
9.3 FIDUCIARY CHOICES AVAILABLE
9.301 Individual
9.302 Corporation
9.303 Co-Fiduciaries
9.4 CONSIDERATIONS IN SELECTING PERSONAL
REPRESENTATIVES AND TRUSTEES
9.401 Professional Versus Non-Professional Fiduciary
9.402 Individual Versus Corporate Fiduciary
9.403 Trustees of QDOTS
9.404 Ethical Considerations: The Attorney-Draftsman
as Fiduciary
9.405 Tax Considerations
9.406 Compliance with Uniform Trust Code Requirements
and Powers
9.5 CONSIDERATIONS IN SELECTING GUARDIANS OF
MINOR CHILDREN
9.501 In General
9.502 Guardian as Trustee
9.6 CONSIDERATIONS IN SELECTING AGENT UNDER
POWER OF ATTORNEY
9.601 In General
9.602 Tax Consequences to Agent
9.603 Conflicts of Interest
9.7 SELECTING AGENTS UNDER HEALTH CARE POWERS
OF ATTORNEY AND ADVANCE MEDICAL DIRECTIVES
9.8 SELECTION AND APPOINTMENT OF SUCCESSOR
FIDUCIARIES
9.9 COMPENSATION OF FIDUCIARIES
9.901 Court-Supervised Fiduciaries
9.902 Under Governing Instrument
9.903 Timing of Payment of Commission
9.904 Forfeiture of Commission
9.905 Compensation of Fiduciary Serving Both as
Executor and as Trustee
9.906 Attorney Fees and Other Expenses
APPENDIX 9-1: ATTORNEY/FIDUCIARY DISCLOSURE AND
CLIENT CONSENT
CHAPTER 10: TRANSFERRING ASSETS OUTSIDE OF PROBATE10.1 INTRODUCTION
10.2 NATURE OF NONPROBATE ASSETS
10.201 Distinction Between Probate and Nonprobate Assets
10.202 Common Examples of Nonprobate Assets
10.203 Advantages of Nonprobate Assets
10.204 Disadvantages of Nonprobate Assets
10.3 ESTATE PLAN INTEGRATION
10.301 Will
10.302 Tax Planning
10.303 Asset-by-Asset Review
10.304 Information-Gathering
10.4 JOINTLY OWNED PROPERTY
10.401 Introduction
10.402 Types of Joint Ownership
10.403 How Created
10.404 Multiple-Party Depository Accounts
10.405 Advantages of Joint Ownership
10.406 Federal Estate and Gift Tax
10.407 Income Tax
10.408 Estate Plan Coordination
10.5 POD AND TOD ACCOUNTS
10.501 Payable on Death Accounts
10.502 Transfer on Death Accounts
10.503 Reasons to Use
10.6 LIFE INSURANCE
10.601 Introduction
10.602 Types of Insurance
10.603 Reasons to Use
10.604 Taxation
10.605 Estate Plan Coordination
10.7 QUALIFIED PLAN AND IRA RETIREMENT BENEFITS
10.701 Introduction
10.702 Types of Plans
10.703 Plan Distributions
10.704 Taxation
10.705 Naming a Beneficiary
10.8 POWERS OF APPOINTMENT
10.801 Introduction
10.802 Reasons to Use Powers of Appointment
10.803 Federal Estate and Gift Tax
10.9 AUGMENTED ESTATE
10.901 Statutory Summary
10.902 Planning
10.10 UNIFORM REAL PROPERTY TRANSFER ON DEATH ACT
10.1001 In General
10.1002 Requirements for a Transfer on Death Deed
10.1003 Revocation
10.1004 Notice, Delivery, Acceptance, or Consideration
Not Required
10.1005 Effect of Deed During Transferor’s Life
10.1006 Effect of Deed at Transferor’s Death
10.1007 If Transferor Is a Joint Owner
10.1008 No Covenant or Warranty of Title
10.1009 Disclaimer
10.1010 Liability for Creditor Claims and Statutory
Allowances
10.1011 Federal Electronic Signatures in Global and
National Commerce Act
10.11 DESIGNATION OF BENEFICIARY ON MOTOR VEHICLE
CERTIFICATE OF TITLE
APPENDIX 10-1: REVOCABLE TRANSFER ON DEATH DEED
PURSUANT TO SECTION 64.2-635 OF THE VIRGINIA
CODE
APPENDIX 10-2: REVOCATION OF TRANSFER ON DEATH
DEED PURSUANT TO SECTION 64.2-636 OF THE
VIRGINIA CODE
CHAPTER 11: EXECUTION AND SAFEKEEPING OF
DOCUMENTS11.1 OVERVIEW
11.2 REVIEW OF DOCUMENTS BEFORE EXECUTION
11.201 By Client
11.202 By Corporate or Professional Fiduciary
11.203 By Attorney
11.3 LEGAL REQUIREMENTS FOR EXECUTION OF A WILL
11.301 Legal Capacity of the Testator
11.302 Statutory Requirements for Execution of Will
11.4 PROOF OF EXECUTION OF WILLS
11.401 In General
11.402 Self-Proving Wills
11.403 Persons in Military Service
11.404 Holographic Wills
11.405 International Wills
11.5 DOCUMENT EXECUTION CEREMONY
11.501 In General
11.502 Place of Execution
11.503 Redetermination of Legal Capacity
11.504 Execution Procedure
11.6 EXECUTION OF OTHER ESTATE PLANNING
DOCUMENTS
11.601 Trusts
11.602 Powers of Attorney
11.603 Advance Medical Directives
11.604 Anatomical Gift Forms
11.7 SAFEKEEPING OF DOCUMENTS
11.701 In General
11.702 Originals of Documents
11.703 Copies of Documents
11.704 Documentation of Location of Originals and Copies
11.705 Disposition of Prior Documents
APPENDIX 11-1: SAMPLE LETTER SENDING NON-TAX
DOCUMENT DRAFTS TO CLIENTS
APPENDIX 11-2: SAMPLE LETTER SENDING TAX-ORIENTED
DOCUMENT DRAFTS TO CLIENTS
APPENDIX 11-3: SAMPLE LETTER TO CORPORATE OR OTHER
PROFESSIONAL FIDUCIARY SENDING DOCUMENT
DRAFTS FOR REVIEW
APPENDIX 11-4: SIGNING FOR TESTATOR FORM
APPENDIX 11-5: PROCEDURE FOR NOTARIES IN THE USE
OF SELF-PROVING CERTIFICATES
APPENDIX 11-6: SELF-PROVING CERTIFICATE WITH
TESTATOR AND WITNESS SIGNATURES
APPENDIX 11-7: SELF-PROVING CERTIFICATE WITHOUT
TESTATOR AND WITNESS SIGNATURES
APPENDIX 11-8: LEGAL ETHICS OPINION 1283
APPENDIX 11-9: CLIENT DOCUMENT EXECUTION
MEMORANDUM
APPENDIX 11-10: LOG FOR ORIGINAL CLIENT DOCUMENTS
RETAINED BY LAW FIRM
APPENDIX 11-11: SAMPLE LETTER TO PRIOR ATTORNEY
OR CORPORATE FIDUCIARY REQUESTING RETURN
OF PRIOR ORIGINALS TO CLIENT
CHAPTER 12: TERMINATING THE REPRESENTATION12.1 OVERVIEW
12.2 COMPLETION OF WORK
12.3 IMPORTANCE OF TERMINATING THE REPRESENTATION
12.4 HOW TO TERMINATE THE REPRESENTATION
12.401 Termination at Completion
12.402 Termination of an Incomplete Matter
12.5 RETRIEVAL SYSTEM
12.501 Importance of Access to Closed Files
12.502 Importance of Being Able to Contact Clients
in the Future
12.6 ETHICAL ISSUES REGARDING CONTACTING
FORMER CLIENTS
12.601 Solicitation
12.602 Affirmative Duty to Contact Former Clients
12.7 ETHICAL ISSUES REGARDING CLOSED ESTATE
PLANNING FILES
APPENDIX 12-1: LEGAL ETHICS OPINIONS 312, 973, 1519,
AND 1305
APPENDIX 12-2: SAMPLE LETTER TERMINATING
REPRESENTATION WITH ESTATE PLANNING
CLIENT UPON COMPLETION
APPENDIX 12-3: SAMPLE LETTER TO CORPORATE OR
OTHER PROFESSIONAL FIDUCIARY SENDING
EXECUTED DOCUMENTS FOR SAFEKEEPING
APPENDIX 12-4: SAMPLE FIRST LETTER TO CLIENT
WHO FAILS TO RE-CONTACT ATTORNEY
APPENDIX 12-5: SAMPLE LETTER TERMINATING
RELATIONSHIP WITH CLIENT WHO FAILS
TO RE-CONTACT ATTORNEY
TABLE OF AUTHORITIES
INDEX