Wills, Trusts, and Estates

Incorporation by Reference

An external writing may be incorporated as part of the will if the language of the will manifests this intent and describes the writing sufficiently to permit its identification. UCC § 2-510.

  1. The external writing must be in existence at the time of the publication of the will.
  2. The will must manifest an intent to incorporate the writing.
  3. The will must describe the writing sufficiently to permit its identification.
Tangible Personal Property Memo

UPC § 2-513 now allows a testator to dispose of tangible personal property by a separate writing by a separate writing, even if prepared after the execution of the will.

Only tangible personal property not otherwise disposed of by the will can be disposed of by such a memo.

  • However, one can include a clause in the will saying the memo takes precedence, thereby making the will's disposition conditional upon the memo not disposing of it, and permitting the memo's disposition.