By
Kenneth Vercammen, Esq.
Straightforward and
to-the-point, Wills and Estate Administration provides step-by-step
guidance that firms can use to handle all aspects of an estates practice, from
initial client intake to closing the file. Topics are defined in six parts for
ease of use:
Preparation
for Wills/Estate Planning Interviews
Interviewing
Clients
Additional
Estate Planning Issues
Estate
Administration
Guardianship
of Disabled or Incompetent Parents
Marketing
Your Wills and Estate Administration Practice
Making this an essential resource for solo
and small firm practitioners, the author includes numerous forms for each
topic, and they are also available for download online. The
book is basic and written to help new and transitional attorneys. In addition,
tips on practice management will help seasoned attorneys.
List Price:
$79.95
ABA Price: $69.95
ISBN: 978-1-63425-380-2
Product Code: 5150484
2015, 290 pages, 7 x 10, Paperback
ABA Service Hotline
800-285-2221
312-988-5000
"Have just finished
Ken Vercammen's excellent book on Wills, Estate Administration, and Guardianship.
It is a very practical book that examines the business of an estate and trust
practice. This step-by-step analysis is complete with forms and helps even the
seasoned practitioner streamline his practice."
-Thomas
D. Begley, Jr., Esq., Begley Law Office, NJ
About
the Author: Kenneth A.
Vercammen is a trial attorney in Edison, NJ. He is co-chair of the ABA Probate
& Estate Planning Law Committee of the American Bar Association Solo Small
Firm Division. The is the author of the
ABA book “Wills and Estate Administration, available at
http://shop.americanbar.org/.”
He is a speaker for the NJ State Bar Association at
the annual Nuts & Bolts of Elder Law & Estate Administration
program.
He was Editor of the ABA Estate Planning Probate
Committee Newsletter. Mr. Vercammen has published over 150 legal articles in
national and New Jersey publications on Wills, litigation, estates, probate law
and trial topics. He is a highly regarded lecturer on litigation and probate
law for the American Bar Association, NJ ICLE, New Jersey State Bar Association
and Middlesex County Bar Association. His articles have been published in noted
publications included New Jersey Law Journal, ABA Law Practice Management
Magazine, and New Jersey Lawyer. He established the NJlaws website www.njlaws.com
which includes many articles on Estate Planning, Probate and Wills.
KENNETH VERCAMMEN & ASSOCIATES, PC
ATTORNEY AT
LAW
2053 Woodbridge Ave.
Edison, NJ 08817
(Phone) 732-572-0500
(Fax) 732-572-0030
www.njlaws.com
http://www.njwillsprobatelaw.com
Table of Contents ABA’s new book “Wills and Estate
Administration”
Preface . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
. . . . . . . . . . . ix
Acknowledgments . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
. . . . . . xi
PART 1
Preparation for Wills/Estate Planning Interviews . . . . . . . . . . 1
Handling Telephone
Calls . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1
Initial Responses
to Calls . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2
Calls from New
Clients . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2
Subject Matter of
Calls . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4
Reminder Calls . .
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4
Telephone
Consultations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4
Rejected Cases . .
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5
Referrals . . . .
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
. . 5
Estate Planning
Considerations . . . . . . . . . . . . . . . . . . . . . . . . . . . 5
Fees . . . . . . .
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
. . 6
Exhibit 1-1: Will
Appointment Cover Letter . . . . . . . . . . 7
Exhibit 1-2:
Estate Planning Appointment Cover
Letter . . . . . .
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9
Exhibit 1-3: New
Client Cover Letter . . . . . . . . . . . . . . 11
Exhibit 1-4: New
Client Questionnaire . . . . . . . . . . . . . 12
Exhibit 1-5:
Confidential Will Questionnaire . . . . . . . . 14
Exhibit 1-6:
Estate Planning Questionnaire . . . . . . . . . . 21
Exhibit 1-7: Power
of Attorney Questionnaire . . . . . . . 26
Exhibit 1-8: Will
Estate Planning Consult Bill . . . . . . . 29
Exhibit 1-9:
Agreement to Provide Estate Planning
Legal Services . .
. . . . . . . . . . . . . . . . . . . . . . . . . . . . 31
PART 2
Interviewing Clients . . . . . . . . . . . . . . . . . . . . . . . . . . .
. . . . . . . 35
Initial
Appointments . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
. . 35
Wills . . . . . .
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
. . 36
Importance of
Wills . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 37
Will Types . . . .
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 39
Will Clauses . . .
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 39
IV Wills and
Estate Administration
Preparing Drafts
of Estate Planning Documents . . . . . . . . . 40
Guardianship of
Children . . . . . . . . . . . . . . . . . . . . . . . . . . . 41
Need for Periodic
Review . . . . . . . . . . . . . . . . . . . . . . . . . . . 42
Cost Reductions .
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 43
Revisions in Wills
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 43
Children from
Prior Marriages . . . . . . . . . . . . . . . . . . . . . . . 43
Separated or
Divorced Persons . . . . . . . . . . . . . . . . . . . . . . . 44
Gay and Lesbian
Clients . . . . . . . . . . . . . . . . . . . . . . . . . . . . 46
Referring Cases
Out . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 46
Explaining Costs .
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 47
Will Preparation
Costs . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 48
Power of Attorney
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 50
Importance of
Power of Attorney . . . . . . . . . . . . . . . . . . . . . 50
Gift-Giving Clause
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 52
Going into Effect
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 53
Living Wills . . .
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
53
Statute
Requirements . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 55
Health Care
Representative . . . . . . . . . . . . . . . . . . . . . . . . . . 55
Advance Directives
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 55
Organ Donor Option
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 61
Estate Planning
for Alzheimer’s Patients . . . . . . . . . . . . . . . 62
The Missing
Client—Be Wary . . . . . . . . . . . . . . . . . . . . . . . . 63
Tax Matters and
Credit Shelter Trust Preparations . . . . . . . . . . . 64
What Is a Credit
Shelter Trust? . . . . . . . . . . . . . . . . . . . . . . . 65
State Estate Taxes
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 67
Document Signings
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 68
Wills Signings
Outside Office . . . . . . . . . . . . . . . . . . . . . . . . 73
Follow-up after
Signing . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 73
Newsletter to
Clients . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 73
Referrals . . . .
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 74
Uniform Probate
Code . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 74
Exhibit 2-1:
Will—Husband to Wife with Trust for
Minor Children and
Guardians Selection . . . . . . . . 83
Exhibit 2-2: Will—Widow/Widower
Spouse with
Children . . . . .
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 92
Exhibit 2-3:
Will—Unmarried Couple with No
Children . . . . .
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 93
Exhibit 2-4:
Will—Basic to Spouse and Children
with No Trust . .
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . 94
Contents v
Exhibit 2-5:
Will—Unified Credit Trust to Reduce
Estate Taxes . . .
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . 96
Exhibit 2-6: Will
Revision Services Bill . . . . . . . . . . . . 99
Exhibit 2-7:
Codicil to Will . . . . . . . . . . . . . . . . . . . . . . 101
Exhibit 2-8: Will
Services Bill . . . . . . . . . . . . . . . . . . . . 105
Exhibit 2-9:
General Durable Power of Attorney
Form . . . . . . .
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 107
Exhibit 2-10:
Revocation of Previous Wills and
Powers of Attorney
. . . . . . . . . . . . . . . . . . . . . . . . . 113
Exhibit 2-11:
Living Will and Durable Power of
Attorney . . . . .
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . 114
Exhibit 2-12:
Power of Attorney Taking Effect . . . . . 119
Exhibit 2-13: Will
Draft Letter . . . . . . . . . . . . . . . . . . . 121
Exhibit 2-14: Will
Signings Outside Office . . . . . . . . . 123
Exhibit 2-15:
Post-Will Signing Letter to Clients . . . . 125
Exhibit 2-16:
Client End-of-Case Questionnaire . . . . 128
Exhibit 2-17:
Brochure Request Letter . . . . . . . . . . . . 131
Exhibit 2-18:
Referral Thank You . . . . . . . . . . . . . . . . 133
PART 3
Additional Estate Planning Issues . . . . . . . . . . . . . . . . . . . . .
. 135
Preparation of
Letters of Instruction . . . . . . . . . . . . . . . . . . . . . 135
Content of Letters
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 135
Confidentiality of
Files . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 137
Practitioner
Orders for Life-Sustaining Treatment . . . . . . . 138
Patient
Information Disclosure . . . . . . . . . . . . . . . . . . . . . . 138
Prenuptial
Agreements . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 138
Problems of
Probate . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 144
Revocable Living
Trusts . . . . . . . . . . . . . . . . . . . . . . . . . . . 144
Transferring
Property into the Trust . . . . . . . . . . . . . . . . . . 145
Irrevocable Trusts
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 146
Marital Tax
Deductions . . . . . . . . . . . . . . . . . . . . . . . . . . . . 146
Special Needs
Trusts . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 147
Qualified
Terminable Interest Property Trust . . . . . . . . . . . 148
Medicaid Issues .
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 149
Impact of Divorce
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 150
Medicaid
Spend-Down and the Mentally Incompetent . . 151
Long-Term Care
Expenses . . . . . . . . . . . . . . . . . . . . . . . . . 151
Questions to Ask
about Long-Term Coverage . . . . . . . . . 152
VI Wills and
Estate Administration
Signing House Over
to Children . . . . . . . . . . . . . . . . . . . . . 153
Providing for Pets
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 153
Unexpected
Illness/Disability . . . . . . . . . . . . . . . . . . . . . . . 154
Exhibit 3-1:
Letter of Last Instructions . . . . . . . . . . . . 156
Exhibit 3-2:
Confidentiality of Files/Requests for
Copies . . . . . .
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 161
Exhibit 3-3: Acknowledgment
of Receipt of
Documents . . . .
. . . . . . . . . . . . . . . . . . . . . . . . . . . . 164
Exhibit 3-4: HIPAA
Authorization to Disclose
Patient
Information . . . . . . . . . . . . . . . . . . . . . . . . . 165
Exhibit 3-5:
Irrevocable Trust [Wife to Husband] . . . 167
PART 4
Estate Administration . . . . . . . . . . . . . . . . . . . . . . . . . . .
. . . . . 179
Filing a Probate
Application . . . . . . . . . . . . . . . . . . . . . . . . . . . . 180
Qualifying the
Executor . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 181
Probate Notices .
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 181
Inheritance
Renunciation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 185
Assets That Do Not
Pass under a Will . . . . . . . . . . . . . . . . . . . . 185
Tax Issues . . . .
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 186
Finalizing the
Estate . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 186
Testamentary Trust
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 187
Consulting Fees
for Probate Issues . . . . . . . . . . . . . . . . . . . . . . 189
Intestacy . . . .
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
190
Elective Share of
Spouse . . . . . . . . . . . . . . . . . . . . . . . . . . . 194
Undue Influence
Challenge . . . . . . . . . . . . . . . . . . . . . . . . . . . . 194
Caveat to Will . .
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 198
Removing an
Executor of an Estate . . . . . . . . . . . . . . . . . . 199
Complaint for
Accounting . . . . . . . . . . . . . . . . . . . . . . . . . . 199
Executor’s
Commissions . . . . . . . . . . . . . . . . . . . . . . . . . . . 200
Unsold Real Estate
and Other Property . . . . . . . . . . . . . . . 200
Exhibit 4-1:
Condolence/Will Revision Letter . . . . . . 202
Exhibit 4-2:
Probate/Inheritance/Estate
Administration
Questionnaire . . . . . . . . . . . . . . . . 203
Exhibit 4-3: Retainer
Cover Letter . . . . . . . . . . . . . . . . 209
Exhibit 4-4:
Agreement to Provide Probate Legal
Services . . . . .
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . 210
Exhibit 4-5:
Executor Duties . . . . . . . . . . . . . . . . . . . . 214
Contents vii
Exhibit 4-6:
Notice of Probate . . . . . . . . . . . . . . . . . . . 218
Exhibit 4-7:
Certificate of Mailing . . . . . . . . . . . . . . . . 221
Exhibit 4-8:
Transfer Inheritance Tax Bureau
Letter . . . . . .
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 222
Exhibit 4-9:
Release and Refunding Bond
Letter/Form . . .
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . 223
Exhibit 4-10: Real
Estate Waiver Filing . . . . . . . . . . . . 228
Exhibit 4-11:
Agreement to Provide Legal
Services—Probate .
. . . . . . . . . . . . . . . . . . . . . . . . . 229
Exhibit 4-12:
Will/Estate Consultation Bill . . . . . . . . . 231
Exhibit 4-13:
Renunciation for Administration . . . . . . 232
Exhibit 4-14:
Complaint to Remove Executor,
Documents . . . .
. . . . . . . . . . . . . . . . . . . . . . . . . . . . 233
Exhibit 4-15:
Complaint to Replace Executor . . . . . . 245
PART 5
Guardianship of Disabled or Incompetent Parents . . . . . . . 249
Exhibit 5-1:
Guardianship Interview Form . . . . . . . . . 252
Exhibit 5-2:
Guardianship Legal Services Fees . . . . . 257
Exhibit 5-3:
Complaint for Guardianship . . . . . . . . . . 260
Exhibit 5-4:
Affidavit of Next of Kin . . . . . . . . . . . . . . 261
Exhibit 5-5:
Letters to Doctors to Be Delivered
by Client . . . .
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 262
Exhibit 5-6:
Affidavit of Doctor 1 . . . . . . . . . . . . . . . . 263
PART 6
Marketing Your Wills and Estate Administration
Practice . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
. . . . . . . . 265
Seminars Sponsored
by Community Organizations . . . . . . . . 265
Hosting Seminars
in Your Office . . . . . . . . . . . . . . . . . . . . . . . . 265
Seminar Practice .
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 266
Seminar
Preparation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 266
American
Association of Retired Persons Membership . . . . . 267
Happy Hour
Networking with Professionals . . . . . . . . . . . . . . 267
Marketing via
Websites . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 268
Setting up a Blog
on Wills and Probate for Free . . . . . . . . 268
Gift Certificates
for Services . . . . . . . . . . . . . . . . . . . . . . . . . . . 269
Maintaining Client
Contact . . . . . . . . . . . . . . . . . . . . . . . . . . . . 270
viii Wills and
Estate Administration
Conclusion . . . .
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 270
Exhibit 6-1:
Sample Letter to Senior Groups . . . . . . . 271
Exhibit 6-2:
Confirm Will Seminar . . . . . . . . . . . . . . . . 273
Exhibit 6-3:
Sample Flyer for Will Seminar . . . . . . . . 275
Exhibit 6-4: Items
to Bring to Wills and Elder Law
Program . . . . .
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . 276
Exhibit 6-5: Law
Office Seminar Promotional
Flyer . . . . . .
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 277
Exhibit 6-6: Wills
and Estate Administration
Seminar Evaluation
. . . . . . . . . . . . . . . . . . . . . . . . . 278
About the Author . . . . . . . . . . .
. . . . . . . . . . . . . . . . . . . . . . . . . 279
