Useful Clauses in a Will - Hull on Estates Episode #163

Listen to Useful Clauses in a Will

This week on Hull on Estates, Paul Trudelle and Sarah Hyndman Fitzpatrick discuss various clauses in a will that may be useful in certain circumstances, such as carrying on a business, exclusion of illegitimates, or RESP's.

If you have any comments, send us an email at hull.lawyers@gmail.com or leave a comment on our blog.

 

Useful Clauses in a Will - Hull on Estates- Episode #163

 

Posted on May 20, 2009 by Hull & Hull LLP

 

Paul Trudelle:  Hello and welcome to Hull on Estates.  You’re listening to episode 163 on Tuesday, May 19, 2009.

 

Welcome to Hull on Estates, a series of podcasts for the Canadian legal community dealing with issues and insights surrounding estate planning in Canada.   Hosted by the lawyers of Hull & Hull, the podcast will touch on some key considerations when planning estates and wills.  Now, here are today’s hosts.

 

Sarah Hyndman Fitzpatrick:   Hi and welcome to another episode of Hull on Estates.  I’m Sarah Fitzpatrick.

 

Paul Trudelle:   And I’m Paul Trudelle.  Hi Sarah, how are you today?

 

Sarah Hyndman Fitzpatrick:   I’m great Paul, how are you?

 

Paul Trudelle:   Very good.  Enjoyed the long weekend.

 

Sarah Hyndman Fitzpatrick:   Absolutely.  It was wonderful.  How about you?

 

Paul Trudelle:   I did, yes.  Did a lot of…it was very productive.

 

Sarah Hyndman Fitzpatrick:   Excellent.

 

Paul Trudelle:   We were talking about what we were going to podcast on today and we thought we’d talk about Will clauses that you often see but aren’t discussed in much detail or other Will clauses that you don’t always see that you may want to consider when drafting a Will or instructing a lawyer with respect to drafting a Will.  So perhaps we could spend some time talking about these clauses or just scratching the surface with respect to some of these clauses, what they may mean, why you may want to use them and what they can do.

 

Sarah Hyndman Fitzpatrick:   Sure, and you know, as you mentioned Paul, these are clauses that they don’t garner much attention but certainly they’re commonly utilized in Wills as well, so they’re important clauses but you don’t often get a lot of commentary on them. So we’re going to discuss some of those today.

 

Paul Trudelle:   Right.  One of the clauses that we often see or sometimes see in Wills deals with illegitimate children and that’s sometimes just put in without much discussion.  Perhaps we can talk a bit about that.

 

Sarah Hyndman Fitzpatrick:   Sure.  The law in Ontario provides that actually whether children are born inside of marriage or outside of marriage, they actually are still entitled to take under the laws of intestacy.  So if your expectation is that you intend to exclude those illegitimate children, that actually does need to be set out specifically in your Will.

 

Paul Trudelle:   So you can put in a clause in your Will saying that children born outside of wedlock won’t form part of the defined class of children or other beneficiary.

 

Sarah Hyndman Fitzpatrick:   Exactly and normally the clauses will go to elaborate that in the event you treat a child who is an illegitimate child and born outside of marriage, in the event that you actually treat them, a settled intention is often the terminology used as a settled intention to treat them as a child of a union or a marriage, that they actually will take.  So that’s, you know, a typical clause that is included.

 

Paul Trudelle:   And that clause, I understand, can go down the line as well.  So you may have illegitimate children and child, but that child may have illegitimate children and that clause will apply to those grandchildren and so forth.

 

Sarah Hyndman Fitzpatrick:   Exactly.  And the other benefit to having that type of a clause in your Will is that it’s going to, I guess, relieve the onus on your estate trustee of searching down that class of beneficiaries as well, whereas if that clause was not there it would be incumbent upon them to make sure that they had sort of closed off all the classes of their inquiry when they were looking for beneficiaries.  But if the testator’s intention is specifically set out that they intend to exclude those then that’s going to make their job easier as well.

 

Paul Trudelle:   Right.  So otherwise I understand they have to do those extensive searches or make inquiries with respect to illegitimate children and we’re often surprised…

 

Sarah Hyndman Fitzpatrick:   Exactly.

 

Paul Trudelle:   but there’s a lot of them out there.

 

Sarah Hyndman Fitzpatrick:  That’s right.

 

Paul Trudelle:   Another clause that we mentioned when we were preparing for this that you put into Wills I understand from time to time, is a clause that deals with Air Miles, specifically deals with benefits, bonuses like that.

 

Sarah Hyndman Fitzpatrick:   That’s right.  And that’s really a new clause that’s being incorporated in a lot of Wills now just based on all the loyalty programs that are available now.  And you can often have a situation where the testator’s amassed a very significant quantum of Air Miles and it’s really worth, you know, considering if you’ve got a few hundred thousand Air Miles who you would want to be the beneficiary of those.  And it’s certainly an asset of the estate and it’s not something that you want to go unrecognized so it’s really a simple clause but something that you would want to be mindful of and consider including in your Will.

 

Paul Trudelle:   And again, that would just make it easier for the estate trustee to administer the estate and it deals with what can be a substantial asset.

 

Sarah Hyndman Fitzpatrick:   That’s right, yeah.

 

Paul Trudelle:   Speaking of making it easier for the estate trustee to administer the estate or maybe more difficult, we talked about specific clauses dealing with carrying on business by the estate trustee.

 

Sarah Hyndman Fitzpatrick:   That’s right.  Often the testator will want the business carried on, a business or corporation carried on after they pass away.  So it’s really an issue, you obviously want to include a clause perhaps giving some discretion as to the estate trustee’s ability to delegate some of that authority perhaps to managers and so forth.  It also is somewhat of an issue of who your estate trustee is going to be.  It really makes it a little bit more appropriate to obviously consider someone that might have that business acumen as well.

 

Paul Trudelle:   Right, I think that’s always a concern when you’re naming an estate trustee, is to their abilities or his or her skill sets and if there is a business to be carried on, then again that may…

 

Sarah Hyndman Fitzpatrick:   Right.

 

Paul Trudelle:   inform who you want it to be…

 

Sarah Hyndman Fitzpatrick:   Right but certainly something to consider with the testator, you know, if it’s something, if they do have business interests, whether or not they want to clearly set out for the estate trustee what their expectations are, if they intend for that to be continued on after their death.

 

Paul Trudelle:   Great.  Another clause that deals with the estate trustee and particularly where they live is a clause dealing with the requirement that the estate trustee post a bond if they’re outside of Ontario.

 

Sarah Hyndman Fitzpatrick:   That’s right and it’s not binding, we’re still going to need to make the Court application asking the Court to dispense with the necessity to post a bond.  But it certainly is useful, perhaps in the situation where you think that your estate trustee who may presently be resident in Ontario may move to another province in Canada and you want to make it clear when your estate is administered to the Court that you had contemplated this situation and that you didn’t necessarily expect for them to have to post a bond. So that can be, again it’s not binding but it can be persuasive for the Court to look at and say that this situation was contemplated and you can dispense with that necessity, which can be very useful when you’re administering the estate.

 

Paul Trudelle:   That’s great and it can save the estate significant funds as well.

 

Sarah Hyndman Fitzpatrick:   Absolutely.

 

Paul Trudelle:   And the headache of trying to get the administration bond, which can be difficult.

 

Sarah Hyndman Fitzpatrick:   That’s right.

 

Paul Trudelle:   Another clause we talked about that we wanted to mention was the Family Law Act clause that we see in most Wills now.

 

Sarah Hyndman Fitzpatrick:   That’s right.  You would want to make absolutely sure that that clause was included.  As most people are aware, the inheritances are exempt from net family property but the income earned on that inheritance is not exempt.  So unless you have a specific clause that excludes the income that’s earned on that inheritance, that can actually fall into the hands in terms of calculating the net family property.  So it’s very important to have that in there.

 

Paul Trudelle:   So just to explain that.  So if I inherit money from a parent or a relative or someone else, that does not, the property that I inherit or the money does not form part of my property that would be subject to equalization if I was to divorce or separate or…

 

Sarah Hyndman Fitzpatrick:   Well the inheritance would.  The inheritance itself would fall into the net family property.  But the income earned on that inheritance would not. So that would be available for them essentially.  So what you’re trying to do by these Family Law Act clauses is exclude not only the inheritance, which is excluded at law, but also include any income generated on that inheritance.  So it’s really casting the net wider in terms of the money that you’re able to exclude when you’re adding it or doing your net family property calculations.

 

Paul Trudelle:   So that protects more of those assets in the event of a marriage breakdown.

 

Sarah Hyndman Fitzpatrick:   It protects more of them; it protects the inheritance itself and the income.

 

Paul Trudelle:   Wonderful.  So that’s a clause to consider.  We see that a lot…

 

Sarah Hyndman Fitzpatrick:   That’s right.

 

Paul Trudelle:   and it’s an important clause to put in.

 

Sarah Hyndman Fitzpatrick:   Absolutely.

 

Paul Trudelle:   RESPs are becoming more and more popular these days and we’re seeing more and more clients with RESPs, Registered Education Savings Plans.

 

Sarah Hyndman Fitzpatrick:   That’s right, yeah.

 

Paul Trudelle:   And what can we do in a Will to protect or deal with that asset?

 

Sarah Hyndman Fitzpatrick:   Well certainly you want to give some guidance to your estate trustee.  You’ve really got a couple of options.  Do you intend for the payments to continue after your death?  Or do you intend for your estate trustee to wind up the plan?  Those are really your two options.  Typically I find most clients are interested in continuing the plan for the benefit of their children.  So you need to specify that in your Will and say that your intention is for the estate trustee to continue making payments.  They would actually be…I think it’s called a successive subscriber to the plan.  But they would be required to continue making payments to essentially continue the plan for the benefit of your children.

 

Paul Trudelle:   Dealing with personal property.  We see Wills that have clauses dealing with the specific bequests that are made.  Often we see Wills that deal with personal property by way of attaching a memorandum.

 

Sarah Hyndman Fitzpatrick:   Right.

 

Paul Trudelle:   What other ways can we deal with personal property in the Will?

 

Sarah Hyndman Fitzpatrick:   I find, you know as you mentioned, you’ve got the situation where somebody wants to attach a memorandum.  And again, as we were discussing just before this podcast, we had a discussion about the use of whether what’s called a binding memorandum or a precatory memorandum.  And if you include it in your Will, it’s actually a binding memorandum.  There are other restrictions on what you need as well.  The memorandum needs to be in existence before the Will is drafted.  You need to specify it specifically in the Will and the date of it.  So all those actually need to be in place.  It actually needs to be described in enough clarity as well, so that it can be understood.  Now if all of those factors are in place, that’s called a binding memorandum.  I find that most clients typically are more interested in doing what’s called a precatory memorandum which you essentially just put a clause in your Will stating that any memorandum that I may leave I would like my estate trustee to have regard to.  And the advantage of that is that as time goes on, you’ve got your Will drafted, you’ve got it in place but you can actually change your instructions in that memorandum.  For example, if you acquire extra jewellery and you have a beneficiary in mind, perhaps you might give something away, it may no longer be in existence.  So you can basically just draft a new memorandum and attach it with your Will.  And again, that’s not binding on your estate trustee but it would be, you know, very strong evidence of your intention.

 

Paul Trudelle:   So in that case, you would give the discretion to the estate trustee to distribute your personal property.

 

Sarah Hyndman Fitzpatrick:   Exactly.

 

Paul Trudelle:   Along with the non-binding or the precatory memorandum.

 

Sarah Hyndman Fitzpatrick:   Right.  Because people don’t always want to spell out everything in terms of personal property.  It can get complicated and again we’ve got issues of ademption and issues where something may no longer be in existence.  And it can lead to a lot of interpretation problems.  So it’s fairly common to do, you know, some kind of a memorandum, be it a binding memorandum or a precatory memorandum.

 

Paul Trudelle:   Okay.  Well those are all useful clauses to consider.  Even if you don’t use them, you should keep them in mind or think about putting them in, turning your mind to those points, I would think, when preparing a Will…

 

Sarah Hyndman Fitzpatrick:   For sure.

 

Paul Trudelle:   or instructing someone with respect to a Will.

 

Sarah Hyndman Fitzpatrick:   That’s right.

 

Paul Trudelle:   Well I hope that was helpful.  It was a pleasure podcasting with you today.

 

Sarah Hyndman Fitzpatrick:   You as well Paul.

 

Paul Trudelle:   And if you want to contact us, please send us an e-mail at hull.lawyers@gmail.com.  Be sure to visit our blog at estatelaw.hullandhull.com where you’ll find more information.  And until next week, or the next blog, thank you for listening.

 

Sarah Hyndman Fitzpatrick:   Thank you for listening.  It was a pleasure podcasting with you Paul.

 

This has been Hull on Estates with the lawyers of Hull & Hull.  The podcast you have been listening to has been provided as an information service.  It is a summary of current legal issues in estates and estate planning.  It is not legal advice and you are reminded to always talk with a legal professional regarding your specific circumstances.

 

To listen to other podcasts, or to leave a question or comment, please visit our website at www.hullandhull.com.

 

Our theme music is Upper Structure by DJ AKid  and is courtesy of the Podsafe Music Network.

 

Henson Trusts - Hull on Estates #159

Listen to Henson Trusts

This week on Hull on Estates, Rick Bickhram and Sarah Fitzpatrick discuss Henson trusts (also called absolute discretionary trusts). They consider the use of such trusts to benefit disabled persons, and how best to protect the assets (typically an inheritance) as well as the right to collect government benefits and assistance."
 
Feel free to send us an email at hull.lawyers@gmail.com or leave us a comment on the Hull on Estates blog.
 

Henson Trusts - Episode #159

Posted on April 21, 2009 by Hull & Hull LLP

Sarah Fitzpatrick: Hello and welcome to Hull on Estates. You’re listening to episode 158 on Tuesday, April 21, 2009.

Welcome to Hull on Estates, a series of podcasts for the Canadian legal community dealing with issues and insights surrounding estate planning in Canada.   Hosted by the lawyers of Hull & Hull, the podcast will touch on some key considerations when planning estates and wills. Now, here are today’s hosts.

 

Rick Bickhram:    Hi and welcome to another episode of Hull on Estates. I’m Rick Bickhram.

Sarah Fitzpatrick:   Hi and I’m Sarah Fitzpatrick.

Rick Bickhram:    If you want to be heard on Hull on Estates, you can participate by leaving us a comment. Please e-mail us at hull.lawyers@gmail.com or you can visit our blog at estatelaw.hullandhull.com.

Well I believe this is the first time Sarah and I are podcasting. How are you doing today, Sarah?

Sarah Fitzpatrick:    I’m doing well, Rick. How are you today?

Rick Bickhram:    I’m not doing bad, I’m trying to enjoy the weather. Unfortunately today it looks like its raining so there’s only so much enjoyment you can have.

Sarah Fitzpatrick:    That’s right, but it looks like the beautiful weather is just around the corner this weekend, so we can hope that spring is finally just around the corner.

Rick Bickhram:    I know and I’m excited for it.

So today we’re going to be discussing trusts, more particularly we’re going to be focusing on the Henson trusts.

Sarah Fitzpatrick:    That’s right. Today, Rick and I thought that we’d talk about a specific kind of trust that actually comes into play quite frequently in estate planning and it really concerns the type of trust when you are looking at a disabled beneficiary. And specifically, do you want to talk a little bit about what the Henson trust is designed to achieve, Rick? 

Rick Bickhram:    Well Sarah, I understand that the Ontario Disability Support Program - its exactly what it says it is. It’s a support program and the Henson trust is designed to prevent disentitling any beneficiaries who may be entitled to support under the Ontario Disability Support Program Act.

Sarah Fitzpatrick:    That’s right. And we’ll call that the ODSP benefit, because we’re going to be mentioning that a lot during this podcast. And that’s right. Specifically it protects the assets, which in the context that we’re going to be referring to today, its typically an inheritance. And it protects those assets as well as the right to collect future government benefits. So not only it protects income but it also protects government benefits and assistance. So it basically is ensuring that the beneficiary, when they receive income from the trust - income or capital from a trust - that by receiving such income or capital, that they’re not going to be disentitled from any assets that they are receiving from the ODSP. Now essentially to qualify for ODSP benefits, there are certain exemptions. You can’t exceed certain benefits or you’ll be disentitled to those. So there are certain specific restrictions and specifically, Rick you can go through those restrictions right now. One of them, for example, is you cannot have assets valued at more than $5,000. You cannot receive gifts or other voluntary payments that exceed more than, I believe it’s $4,000. It may have been recently adjusted upwards to $5,000 over a 12 month period. There are other exceptions as well.

Rick Bickhram:    I understand those exceptions to be, well first of all, this is when we’re calculating the value of the person’s assets.

Sarah Fitzpatrick:    That’s correct, that’s right.

Rick Bickhram:    And the person being the beneficiary of the ODSP entitlement. So when we’re valuing the assets, some assets that will be considered exempt in determining what your total assets are, a principal residence, I think there are public policy reasons why a principal residence may be exempted.

Sarah Fitzpatrick:    That’s right. And just to clarify on that principal residence, the value of that has no bearing on it whatsoever. It can be valued, for example, at $100,000 or it can be valued at $2,000,000 but if the disabled beneficiary does own a principal residence, that is not considered part of the calculation when determining whether you’re eligible for the ODSP benefit. So that’s right. And so what are some of the other assets that are not included in the calculation of the value of assets under the general rule?

Rick Bickhram:    A second property. Apparently the beneficiary may be entitled to a second property if approved for the health and well-being of the recipient.   A third item that is exempt from the calculation of assets if a motor vehicle. And as Sarah described with the principal residence, there is no value of this vehicle that the beneficiary may be cut off at. So he could be driving a Hyundai or he could be driving, I don’t know, what’s a good car nowadays? A Bentley?

Sarah Fitzpatrick:    And that’s right. And there’s one further thing there as well. A pre-paid funeral of any value. So all of those items essentially aren’t going to be included in the calculation. There is one other important exception as well. The disabled beneficiary can also have a vested interest in a trust provided that the assets in that trust do not exceed $100,000. And that can be an inter vivos trust or a testamentary trust. But that cannot exceed $100,000. So then we’re left with the situation where you have these specific exemptions that we’ve just discussed. Perhaps you have assets that will exceed the $100,000 mark and you’re trying to determine how you can gift these assets, perhaps in your Will or as we said, it can be an inter vivos trust as well. How do you gift those assets to the beneficiary without disentitling them to the ODSP benefits? And that’s where the nature of this Henson trust becomes critical and the use of a Henson trust can actually benefit the beneficiary so they can actually maintain their ODSP benefits.

Rick Bickhram:    That’s correct Sarah. And I believe what a Henson trust is essentially, it’s a completely discretionary trust and there’s two points on this discretionary trust that are looked at. And I like to refer to them as the “when” and “how much”. In this completely discretionary trust, the trustees have complete discretion as to when to make a distribution. So again, that’s time. And how much, as to the quantum of the distribution. How much are they going to distribute to the beneficiaries? Again, those two points must be absolutely in the trustee’s discretion to be characterized as a Henson trust.

Sarah Fitzpatrick:    That’s right and if it doesn’t include that absolute discretionary nature, then it’s not going to be considered a Henson trust. So the absolute discretionary nature means as Rick said, it’s not only the quantum, how much can be distributed. It’s timing. So essentially its going to empower your trustee or your trustees to distribute little or even none, arguably none. So what that creates then, what that trust creates is it creates no vested interest whatsoever in the beneficiary. So the trustee, because they’ve got this discretion, the beneficiary cannot claim that they have any absolute entitlement to the funds. They have no vested interest whatsoever. So arguably the trustee could distribute none of the income or none of the capital at any time throughout the lifetime of the trust, for the benefit of the trustee. Now that brings up an important point because of this all-encompassing discretionary nature of the trust. You want to make sure that you’ve got absolute, complete faith in who you choose as your trustee because there is, obviously, the potential for abuse.

Rick Bickhram:    I have a question for you, Sarah.

Sarah Fitzpatrick:    Sure.

Rick Bickhram:    Let’s say that I am setting up, I’m designing a trust, a Henson trust.

Sarah Fitzpatrick:    Right.

Rick Bickhram:    And I have 2 children. One of my children is disabled and so I’m looking out for the disabled child’s benefit. I create the Henson trust. And I name my second child, who is not disabled, as the trustee.

Sarah Fitzpatrick:    Right.

Rick Bickhram:    What type of conflict could you see arising from that?

Sarah Fitzpatrick:    Yeah, that’s a really good point because when you’re choosing your trustee, often in this type of a context, you’ve got the testator that says well I’d really like to appoint my other child because that’s the individual in whom you might have the most trust. And also it’s a good idea to have somebody that’s around the same age, perhaps as the disabled beneficiary or younger than, because this trust is going to be designed to last throughout the lifetime of the beneficiary. So the potential conflict there, if you do appoint a sibling, an important provision in this trustee is going to be your residual beneficiaries. And you’re going to have to have somewhere in that trust provision for where the capital of the trust is to go when the beneficiary passes away. And most likely you’re going to have that going to your other children. So you can see right there that that’s got to be very carefully considered because that can be a very powerful conflict of interest if you have one disabled child and you’ve got a Henson trust set up for them and you’ve got the other child as the trustee of the trust, and they’re also the residuary beneficiary of the trust. That’s obviously going to be a pretty powerful conflict so you’ve obviously got to keep that in mind as well.

I think other issues we can maybe touch a little bit on, there was an important case where they considered what happens with income as opposed to capital. In that case, the alleged Henson trust had all the income actually being distributed out to the disabled beneficiary. And the Court actually found that that precluded that from being a Henson trust because there was a vested interest in the income. So its really important when you’re drafting this kind of trust as well to have regard to where that income is going and you want to make sure that there’s a provision to distribute none of the income to the disabled beneficiary and perhaps sprinkle it amongst someone else, some other beneficiaries as well. So there’s all kinds of things that need to be considered when you’re looking at this Henson trust but it can absolutely be a really vital estate planning tool in the appropriate context.

Rick Bickhram:    I think that brings us to an end of this week’s discussion. Thanks for listening and thanks for joining me today, Sarah.

Sarah Fitzpatrick:    It was a pleasure, Rick. And I look forward to podcasting with you again soon.

Rick Bickhram:    And we look forward to hearing from our listeners. You can send us an e-mail at hull.lawyers@gmail.com. Be sure to visit our blog at estatelaw.hullandhull.com where you’ll find even more information and discussion on today’s practice of estate law. We hope that you enjoyed the show. I’m Rick Bickhram.

Sarah Fitzpatrick:   And I’m Sarah Fitzpatrick. Until next week, so long.

This has been Hull on Estates with the lawyers of Hull & Hull. The podcast you have been listening to has been provided as an information service. It is a summary of current legal issues in estates and estate planning. It is not legal advice and you are reminded to always talk with a legal professional regarding your specific circumstances.

 

To listen to other podcasts, or to leave a question or comment, please visit our website at www.hullandhull.com.

 

Our theme music is Upper Structure by DJ AKid  and is courtesy of the Podsafe Music Network.