C. Incorporation by Reference

Question 1

What is required for incorporation by reference?*

Answer 1

(Same as for Wills)

1) T/T’s agent must sign at end (in T’s presence/direction)
2) T must declare to Attesting Ws that instrument is T’s will

3) At least 2 Attesting Ws must sign their names at end of will
- In T’s presence
- Within 30 days of each other
- At T’s request

4) Attesting Ws must attest T’s signature
- Affixed/acknowledged in their presence

Question 2

What other method may incorporation by reference be allowed?*

Answer 2

Pour-over trust

1) T must direct in will that assets be poured over into lifetime trust
2) Must have existed before/at time of will execution
3) Must be in writing
4) Must be signed by Creator + at least 1 Trustee
5) Must be acknowledged like deed/signed by 2 Ws