Friday, September 12, 2014

The Who's Who of Estate Planning

When I lived in Brooklyn, I would wander down to a nearby park to play chess. The well worn tables were usually occupied by some of the most incredible chess players I'd ever met.  I was beat several times by a 14 year old chess master, but every time I played I became better at protecting my King.  This is a lesson that is useful in estate planning and thankfully I'm a better lawyer than I am a chess player. Let's imagine that the people involved in your estate plan are your chess pieces. They each have a particular duty, power or role. For the most part, their purpose is to defend your assets, ie your King. While the king himself isn't a powerful player, he is the reason all the other pieces are on the board; this is essentially how your assets function. 
In the world of estate planning, as in the game of chess, there are quite a few moving pieces. And as with chess, you can not protect your most valuable assets unless you know who's who and how they function. 


Testator
The testator is a person who makes a will. A woman who makes a will may be referred to as a testatrix.
 
Beneficiary
 When used in reference to estate planning, a beneficiary is someone who receives money, property, profits, and other property as a result of a trust, will, life insurance policy , or other method of gift giving.
            The following terms are sometimes used to distinguish between types of beneficiary.
            Devisees are the beneficiaries of a will who receive real property ( home, office building, apartment complex,  other forms of real estate)
            Legatees are the beneficiaries will who receive personal property ( jewelry, art, collections)

Noteworthy Tidbit


-The terms beneficiary is generally adequate and covers all types of gifts. 
-Personal property is generally anything that you can move around or hold.
  
Trustor – also called Grantor, Settlor, or Donor
 A Trustor is the person or organization that creates a Trust by setting sets aside gifts of funds, property and other assets for others (beneficiaries). They plainly express their intention designate someone (sometimes themselves) to maintain the assets until a designated time or event in which the assets will be dispersed to the beneficiaries.The Trustor may serve as trustee.
 
Trustee
  A trustee is the person that holds, manages, and or maintains the property held in a trust for the benefit of the Beneficiaries. She has the duty to distribute the property at a predetermined time or event. As the name indicates the trustee should be someone who is trustworthy and have the ability to manage the trust assets. A trustee owes a duty of loyalty to the Beneficiaries of the trust, which means she must act in the best interest of the beneficiaries at all times.
The Trustor may serve as trustee of the assets until she dies or at some predetermined date or event.
 
A successor trustee becomes trustee if the originally named trustee is unable to serve as the trustee. A trustee may be unable to serve due to incapacity, death, or unwillingness to serve as trustee. A successor trustee is usually chosen by the settlor and named in the trust document.
Co- trustees exist when there is more than one trustee for the same trust.
 
Below is a list of rights and duties a trustee may have. This list is not a complete list of duties and a Trustor may limit and designate more narrow or broad duties.
- Invest the trust assets
- Sell trust property
- Keep an accurate accounting of the trust assets
- Bring a lawsuit on behalf of the trust
- Defend the trust in a legal suit
- Distribute trust assets to beneficiaries
- Must remain unbiased when dealing with beneficiaries.
- May not use the trust assets for his own benefit (Even if he is a named beneficiary of the trust, he still has a duty to act in the best interest of all of the beneficiaries and must do so impartially. He may be removed by legal action if found to be acting in a way that             is not loyal to the trust beneficiaries)
 
Executor (also known as a Personal Representative)
 The executor is the person who wraps up the affairs of the deceased testator (will maker). He is designated in the Will and usually is tasked with submitting the will for probate. The executor is obligated to act to satisfy the testators wishes as spelled out in the will. She is also responsible for paying any remaining debts and taxes on the behalf of the testator. An executor must be over the age of 18 years old.
 
Administrator (also may be known as a Personal Preventative)
An administrator acts in the same way as an Executor but represents the interests of someone who dies without a will. She is usually a spouse or trusted family member of the person who has died. She may be appointed by the court in the case where there is no clear designation or where a named executor refuses to serve.
 
Guardian
A guardian serves as a sort of trustee, but rather than manage assets, he manages people. A guardian is responsible for the well being and care of a person. A guardian is usually chosen and named in a will document when the testator has minor children, but a guardian may care for an adult who is incapacitated. He may also petition for guardianship. If a guardian is not chosen in a will or estate document, a judge may appoint one.
 
Ward
 The ward is the person the guardian is caring for.
 
Conservator
 A conservator is appointed by the court to manage the financial affairs of an underage child or an incapacitated adult. The conservator may be the same person serving as the guardian.
 
Protected person
The protected person is the person whose estate the conservator has legal power over.
 
 Noteworthy Tidbit

- What’s the Difference? The Guardian has power over the person; the Conservator has power over the estate of the protected person.
 
- A Guardianship or Conservatorship may be ended if the ward/protected person can show to the court that they no longer need the protection and care of the guardian or conservator.
 
 
Trust Protector
 The trust protector is an uninterested third party, usually an attorney, financial advisor or bank, that makes sure that the trust is being taken care of the way the Trustor intended. He is usually not called to duty until someone, usually a disgruntled beneficiary, calls the Trustee’s behavior into question. The trust protector may remove a Trustee who is violating his duty of loyalty and replace him or act as Trustee until she finds a suitable successor trustee. Trust protectors are usually entitled to payment.



 
Next week's article will cover trusts. If there is a term or explanation in this post that is still unclear please ask for clarification by posting your inquiry in the comments section or emailing us at Info@KeovonneWilsonLegal.com



Keo'vonne W.
"Turn Your Dream Into Your Legacy"

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