Sections of Your Will
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Generally, our wills contain the following standard provisions:
ARTICLE I: EXECUTOR
In this section you will designate who you wish to serve as the Executor of your estate. Generally, you will
want to appoint an initial executor and one or more successor executors to serve in the event that your
initial executor cannot serve. Many people elect to have their spouse serve as their executor if the spouse
survives them and if not, then maybe a son or daughter would act as your executor.
This section also includes the Powers of the Executor. This section grants the broad statutory powers to
the executor, including powers specifically granted to personal representatives of an estate in §28A-13-3
(a) of the North Carolina General Statutes and the powers of fiduciaries that may be incorporated by
reference in §§32-26 and 32-27 of the North Carolina General Statutes.
ARTICLE II: PAYMENT OF EXPENSES & TAXES
This section directs your executor to pay your taxes and final expenses. Our standard language also
includes authority for your executor to pay unpaid charitable pledges and for reasonable funeral and burial
or cremation expenses. In this section you can also allow your executor to pay as an expense of the
estate for handling/shipping personal property to beneficiaries (as opposed to requiring the beneficiary to
pay such costs). This section also directs your executor to pay all death taxes out of your residuary
estate.
ARTICLE III: DISPOSITION OF PROPERTY
In this section of your will you describe how you want to devise your property. This section of your will can
be divided into several of the following paragraphs depending upon your wishes.
1. Memorandum of distribution of tangible personal property. The first paragraph explains to your
executor that you may have drafted a separate memorandum for some of your tangible personal property,
which memo would be attached to your will. If you so choose to draft such a memorandum, you should
handwrite the memo, sign it and put it with your original will (in the will envelope). Please note that your
executor is not required to follow your directions in the memorandum, so if you think that your executor
would not follow your wishes you may decide to include such bequests in the specific bequests section
described below.
2. Specific Bequests. If you would like to direct that certain items of your property (whether it be tangible
personal property, real property or a lump sum for ex.) be left to certain persons, then you can direct how
you want to give and bequeath the property in this section. For ex., “I give and bequeath my 1978 Ford
Mustang to my son, Joe S. Jackson,” or “I give and bequeath the sum of ten thousand dollars ($10,000) to
my granddaughter, Lilly Faye Jackson,” or “I give and bequeath my property located at 486 Loggerhead
Cir., New Haven, NC 28322 (Lot 3, Section 2, Rolling Dunes Subdivision) to my girlfriend, Sally Mae
Jackson.”
3. Bequest of remaining Tangible Personal Property. In this section, you state to whom you give and
bequeath all your remaining tangible personal property.
4. Bequest of residuary estate. In this section you describe how you want to devise and bequest the rest
and residue of your property (whether tangible or intangible, whether real or personal). This provision
effectively disposes of all of your property not otherwise disposed of pursuant to the other paragraphs of
this Section.
ARTICLE IV: TRUST FOR MINOR BENEFICIARIES
If it is possible for a person under twenty-one years of age to receive substantial property through your
estate (such as a minor child or grandchild), it is advisable to establish a trust to hold the minor’s property
until the child reaches an established age (often 21 or 25) or at intervals (25% at age 25, 50% at age 30
and the balance at age 35). In this section you will have to designate a person or persons to act as
trustee of the trust (to hold and manage the property for the duration of the trust). The trust provisions
generally used gives the trustee discretion to use principal or interest from the trust for the support and
education of the minor beneficiary.
ARTICLE V: GUARDIANSHIP PROVISIONS
If you have minor (or incompetent) children, you should consider naming a guardian for such minor
children in the event that you and your spouse (or the child’s other guardian) both die. North Carolina
General Statute §35A-1225 authorizes parents to “recommend a guardian for any of his or her minor
children, . . . “ Such recommendation, while not binding on the Clerk of Courts (who makes the final
determination based upon what he/she deems to be in the best interest of the minor) is given
“substantial weight” by the Clerk. N.C.G.S. §35A-1224(d).
ARTICLE VI: MISCELLANEOUS PROVISIONS & DEFINITIONS
These sections include a presumption of survivorship clause for beneficiaries, hold-back provisions for
beneficiaries deemed “not competent” and definitions of key terms such as “my Children,” “my Spouse”
and “my Grandchildren.”
This summary is meant as a mere overview of the sections in our documents. Once you receive the draft
copies of your documents, please read all the language in the documents and let us know if you have any
questions about a provision or if you would like to make changes to any of the provisions.
ARTICLE I: EXECUTOR
In this section you will designate who you wish to serve as the Executor of your estate. Generally, you will
want to appoint an initial executor and one or more successor executors to serve in the event that your
initial executor cannot serve. Many people elect to have their spouse serve as their executor if the spouse
survives them and if not, then maybe a son or daughter would act as your executor.
This section also includes the Powers of the Executor. This section grants the broad statutory powers to
the executor, including powers specifically granted to personal representatives of an estate in §28A-13-3
(a) of the North Carolina General Statutes and the powers of fiduciaries that may be incorporated by
reference in §§32-26 and 32-27 of the North Carolina General Statutes.
ARTICLE II: PAYMENT OF EXPENSES & TAXES
This section directs your executor to pay your taxes and final expenses. Our standard language also
includes authority for your executor to pay unpaid charitable pledges and for reasonable funeral and burial
or cremation expenses. In this section you can also allow your executor to pay as an expense of the
estate for handling/shipping personal property to beneficiaries (as opposed to requiring the beneficiary to
pay such costs). This section also directs your executor to pay all death taxes out of your residuary
estate.
ARTICLE III: DISPOSITION OF PROPERTY
In this section of your will you describe how you want to devise your property. This section of your will can
be divided into several of the following paragraphs depending upon your wishes.
1. Memorandum of distribution of tangible personal property. The first paragraph explains to your
executor that you may have drafted a separate memorandum for some of your tangible personal property,
which memo would be attached to your will. If you so choose to draft such a memorandum, you should
handwrite the memo, sign it and put it with your original will (in the will envelope). Please note that your
executor is not required to follow your directions in the memorandum, so if you think that your executor
would not follow your wishes you may decide to include such bequests in the specific bequests section
described below.
2. Specific Bequests. If you would like to direct that certain items of your property (whether it be tangible
personal property, real property or a lump sum for ex.) be left to certain persons, then you can direct how
you want to give and bequeath the property in this section. For ex., “I give and bequeath my 1978 Ford
Mustang to my son, Joe S. Jackson,” or “I give and bequeath the sum of ten thousand dollars ($10,000) to
my granddaughter, Lilly Faye Jackson,” or “I give and bequeath my property located at 486 Loggerhead
Cir., New Haven, NC 28322 (Lot 3, Section 2, Rolling Dunes Subdivision) to my girlfriend, Sally Mae
Jackson.”
3. Bequest of remaining Tangible Personal Property. In this section, you state to whom you give and
bequeath all your remaining tangible personal property.
4. Bequest of residuary estate. In this section you describe how you want to devise and bequest the rest
and residue of your property (whether tangible or intangible, whether real or personal). This provision
effectively disposes of all of your property not otherwise disposed of pursuant to the other paragraphs of
this Section.
ARTICLE IV: TRUST FOR MINOR BENEFICIARIES
If it is possible for a person under twenty-one years of age to receive substantial property through your
estate (such as a minor child or grandchild), it is advisable to establish a trust to hold the minor’s property
until the child reaches an established age (often 21 or 25) or at intervals (25% at age 25, 50% at age 30
and the balance at age 35). In this section you will have to designate a person or persons to act as
trustee of the trust (to hold and manage the property for the duration of the trust). The trust provisions
generally used gives the trustee discretion to use principal or interest from the trust for the support and
education of the minor beneficiary.
ARTICLE V: GUARDIANSHIP PROVISIONS
If you have minor (or incompetent) children, you should consider naming a guardian for such minor
children in the event that you and your spouse (or the child’s other guardian) both die. North Carolina
General Statute §35A-1225 authorizes parents to “recommend a guardian for any of his or her minor
children, . . . “ Such recommendation, while not binding on the Clerk of Courts (who makes the final
determination based upon what he/she deems to be in the best interest of the minor) is given
“substantial weight” by the Clerk. N.C.G.S. §35A-1224(d).
ARTICLE VI: MISCELLANEOUS PROVISIONS & DEFINITIONS
These sections include a presumption of survivorship clause for beneficiaries, hold-back provisions for
beneficiaries deemed “not competent” and definitions of key terms such as “my Children,” “my Spouse”
and “my Grandchildren.”
This summary is meant as a mere overview of the sections in our documents. Once you receive the draft
copies of your documents, please read all the language in the documents and let us know if you have any
questions about a provision or if you would like to make changes to any of the provisions.
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