一个老美的遗嘱样本，值得一读：

　　SAMPLE WILL This sample will is included for illustrative purposes only. It would not necessarily be valid¹ in all states.

　　LAST WILL OF

　　Robert Brown, Jr.

　　I, Robert Brown, Jr., of Sagebrush, Wyoming, do make, publish and declare this my last Will, hereby revoking² all former wills and codicils³.

　　ARTICLE I: FAMILY

　　I am the husband of Ellen L. Brown, and the father of three children: Mark A. Brown, Carol Brown, and Timothy J. Brown.

　　As used in this Will, "children" shall mean my children named above and any other children born to or adopted by me hereafter either before or after my death.

　　ARTICLE II: APPOINTMENT OF FIDUCIARIES⁴

　　A. Executors. I nominate my wife, Ellen L. Brown, as Executor of my estate and of this my last Will. If my wife is unable or unwilling⁵ to serve, or to continue to serve, I nominate Mark A. Brown as my Executor.

　　B. Waiver of Bond. To the extent allowed by law, I direct that any of the fiduciaries named above, or their alternates or successors, shall be entitled to serve without bond or other undertaking⁶ and without reporting or accounting⁷ to any court.

　　ARTICLE III: PAYMENT OF DEBTS AND EXPENSES

　　I direct the payment out of my estate of all my just debts allowed in the course of administration, the expenses of my last illness and funeral and the expenses of the administration of my estate.

　　ARTICLE IV: HOUSEHOLD FURNISHINGS AND OTHER PERSONAL PROPERTY

　　A. If my wife survives me, I give to my wife, Ellen L. Brown, all my interest in household furniture and furnishings, books, apparel, art objects, collections, jewelry⁹ and similar personal effects; sporting and recreational equipment; all other tangible¹⁰ property for personal use; all other like contents of my home and any vacation property that I may own or reside in on the date of my death; all animals; any motor vehicles that I may own on the date of my death; and any unexpired insurance on all such property.

　　B. If my wife, Ellen L. Brown, does not survive me, I give the property described in this Article to my children who survive me, to be divided among them in equal shares. My Executor shall determine the division, and that determination shall be conclusive¹¹.

　　ARTICLE V: RESIDUE¹² OF ESTATE

　　A. If my wife, Ellen L. Brown, survives me, I give to my wife all the residue of my estate.

　　B. If my wife, Ellen L. Brown, does not survive me, I give the residue of my estate in equal shares to my three children. My Executor shall determine the division, and that determination shall be conclusive.

　　ARTICLE VI: SURVIVORSHIP

　　If any beneficiary named or described in this Will dies within four (4) months after my death, all the provisions in this Will for the benefit of such deceased beneficiary shall lapse¹³, and this Will shall be construed¹⁴ as though the fact were that he or she predeceased me.

　　ARTICLE VII: TAXES

　　All estate, inheritance, succession, transfer and other taxes, including any interest and penalties thereon, (death taxes) that become payable¹⁵ by reason of my death with respect to property passing under this Will shall be paid out of the residue of my estate, without reimbursement¹⁶ from the recipients¹⁷ of such property and without apportionment. All death taxes attributable to property not passing under this Will shall be apportioned¹⁸ in the manner provided by law.

　　ARTICLE VIII: FIDUCIARY¹⁹ POWERS

　　A. I give to my Executor all the powers conferred upon an executor by the laws of Wyoming, whether or not such powers are exercised in the State of Wyoming.

　　B. In addition to such powers, but without limitation thereof, I give to my Executor full power and authority:

　　1. Division of Estate. To make any distribution in cash or in specific property and to cause any share to be composed of property different in kind from any other share and to make pro⁸ rata or non pro rata distributions, without regard to any difference in the tax basis of the property and without the requirement of making any adjustment among the beneficiaries. Any such distributions, allocations or valuations shall be binding²⁰ and conclusive on all parties.

　　2. Tax Elections/Discretions. My Executor shall have sole discretion²¹ to: (1) claim deductions²² available to me or to my estate on estate tax returns or on state or federal income tax returns; (2) use date-of-death values or alternate valuation date values for estate tax purposes; and (3) make any other election or decision available under any federal or state tax laws. Any such election or decision may be made regardless of the effect thereof on any beneficiary or on any interest passing under this Will or otherwise, and without adjustment between income and principal or among beneficiaries.

　　3. Distributions to Minors²⁴. To distribute any interest in my estate to which a minor²³ beneficiary is entitled to the individual selected by my Executor as Custodian²⁵ under the Wyoming Uniform Transfers to Minors Act or under any other comparable law of the state where the minor beneficiary is domiciled.

　　ARTICLE IX: MISCELLANEOUS

　　A. Table of Contents, Titles, Captions²⁶. The table of contents, titles and captions used in this instrument are for convenience of reference only and shall not be construed to have any legal effect.

　　B. Statutory References. All statutory references in this instrument shall be construed to refer to that statutory section mentioned, related successor sections and corresponding provisions of any subsequent law, including all amendments²⁷.

　　IN WITNESS WHEREOF, I have signed this my last will this ___ day of _______, 200_.

　　____________________________________________

　　Robert Brown, Jr.

　　Social Security No. 078-00-0000

　　Residing at __________, Wyoming

　　County of Jackson

　　We, the undersigned, being sworn, each say:

　　We are the attesting²⁸ witnesses to the Will executed by Robert Brown, Jr., dated _________, 200_, consisting of five typewritten pages, including this page. The Will was executed in our presence and in the presence of the testator who declared the instrument to be his Will and requested us to sign our names as witnesses, which we did. To the best of our knowledge and belief, at the time of executing the Will the testator was of legal age, of sound mind, and not acting²⁹ under any restraint, undue³⁰ influence, duress³¹ or fraudulent misrepresentation.

　　____________________________________________

　　Witness #1 signature/print name/date

　　____________________________________________

　　Witness #2 signature/print name/date

　　SUBSCRIBED³² AND SWORN to by each of the affiants above named on this ___ day of ______, 200_.

　　____________________________________________

　　Notary Public for Wyoming

　　My Commission expires: ___________________

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