Envision you graduated from Bryant & Stratton's Paralegal Studies program and are working in your dream job as a paralegal. You are working for an Estate & Probate law firm based in New York State. One of their clients, Luke, retained your law firm for assistance with preparing his estate plans. Husband and Wife, Luke and Mary Carter, have been married for 35 years. Luke and Mary have four children: Able (16), Baker (28), Candy (12) and Dennis (29). Your Supervising Attorney at the Estate and Probate law firm has asked that you assist Luke with his estate planning needs. Luke is looking for advice regarding the following issues.

• Luke receives $2,000 per month in retirement from the Navy. He has a survivor benefit plan and a continuous lifetime annuity for his dependents.
• Able and Candy are minors, so Luke wants to name his Cousin Cleo as the guardian of his children if he becomes incapacitated or deceased because his wife is bedridden and unable to care for the children.
• Luke has a savings account with $75,000 and a checking account with $1,500. Both are at Navy Federal Credit Union.
• Luke owes $4,000 in credit card debt and $9,000 in Federal student loans.
• Luke has a life insurance policy of $16,000 with his favorite nephew listed as the beneficiary
• Luke wants his reliable niece to be the executor of his estate.
• Luke hand wrote a note to the executor which he kept in a drawer stating that he wanted his dog to go to his neighbor Phil and his furniture to his sister-in-law Pat.
• Luke promised son Abel his golf clubs valued at $600 and his golf cart valued at $11,000.
• Luke promised son Baker who graduated from medical school his Tesla valued at $35,000.
• Luke promised daughter Candy that she could have all of his deceased mother's jewelry that he owned valued at $12,000.
• Luke promised his son Dennis, who is legally blind, the balance of his estate and provide for him for the rest of his life through the income of the estate. Upon the death of Dennis, the trust principal will be paid to Dennis' three children equally once they turn 18 years old. He wants to name the bank as the trustee.
• Luke wants to donate $5,000 to his alma mater the University of Notre Dame.
• Luke promised $30,000 to his wife Mary and the family home valued at $225,000 which he owned prior to their marriage. Luke's name is the only person on the deed.
• Luke wants to donate his organs. However, he has not indicated so on his driver's license. After watching his wife suffer in pain, he does not want to be placed on life support. He would like his wife to make any medical decisions on his behalf.
• Luke desires a military funeral with honors and to be buried at the Arlington National Cemetery.

You recently took on the representation of Luke. The supervising attorney asked you to make an estate plan to address all of the issues, concerns, wishes, and instructions Luke provided. Using the facts located above in the directions section, you will apply your research findings to address Luke's assets, property, and benefits issues. As such, we will guide him through this journey. Your Supervising Attorney reaches out via email to you to evaluate the needs of the client Luke in making an estate plan for the client.

From: Supervising Attorney

Sent: December 31 11:59 PM

To: Happy Paralegal

Subject: Luke Carter's estate plan

Dear B&S Paralegal

Luke has contacted us to review his circumstances and to formulate an estate plan based upon his wishes. I would like you to research the case law or statute(s) in New York state related to wills, trusts and estate plans. Once you obtain the necessary research, you will draft an intra-office memorandum to me outlining the information that is needed to make an estate plan that meets the needs of the Luke. In drafting the memorandum, you will be expected to cite the relevant law(s) where applicable. You will be expected to do the following:

1. Identify the steps to go through for estate planning (specific to New York State).
2. Create a list of all the essential documents that Luke will need to gather for an estate plan.
3. Explain the importance of an estate plan based upon the client Luke's needs and circumstances
4. Explain what would happen to the estate if Luke were to become incapacitated and could not make any personal, financial or medical decisions.
5. Analyze and explain whether Luke's assets should be subject to probate or non-probate.
6. Describe any heirs or beneficiaries of Luke to distribute any personal property and financial assets.
7. Discuss any considerations for naming a guardian or selecting a trust for Luke's minor children.
8. Discuss any medical decisions should Luke become incapacitated, which includes managing pain, life support or organ donation.
9. Research the wills, trusts and estate planning laws in your home state and analyze the information obtained to devise an estate plan for Luke. Please ensure to evaluate the need for Luke to make an estate plan and to justify by providing any relevant state laws, provisions of regulations.

Kind regards,

Supervising Attorney, Esq.

Compose an intra-office memorandum in response to your Supervising Attorney's email above. Analyze the legal issues and identify priorities to make an estate plan for the client Luke. Additionally, your intra-office memorandum should include the following:

1. Include an introduction and conclusion
2. For each legal issue above, provide your analysis and state the legal authority that applies using Bluebook citations
3. Cite the relevant wills, trusts, and estate planning state statute(s) or laws for New York State

After preparing the estate plan, your Supervising Attorney sends you an emailrequesting that you continue working on the administration of Luke's estate. He wants you to meet with the client to gather all of the necessary documentation regarding his estate , clarify any instructions and wishes to properly prepare a simple will tailored to Luke's needs.

From: Supervising Attorney

Sent: 2/14 2:35 PM

To: Happy Paralegal

Subject: Luke Carter's simple will

Dear B&S Paralegal

I recently had an initial consultation with Luke and he wants a peace of mind knowing that his family will be protected after his death. As such, he has decided to retain our services to prepare his last will and testament based upon the laws of New York state. I have arranged for you to meet with Luke on February 23 to collect all the information needed to make a simple will. In drafting a will, you will include the following:

1. Identify Luke's instructions for the distribution of financial assets to any beneficiaries
2. Describe how Luke wants the property such as money, jewelry and real estate to be distributed after his death.
3. Identify a legal guardian based upon Luke's wishes for any children under the age of 18 in the event he becomes incapacitated.
4. Identify a personal representative to manage and protect Luke's estate upon his death.
5. Identify a person that Luke instructs to be appointed as having power over his personal and financial matters.
6. Describe Luke's advance medical directives and identify a person who he would like to make medical decisions on his behalf in the event he becomes incapacitated.
7. Describe Luke's health care wishes regarding life support.
8. Explain any funeral arrangements based upon Luke's instructions.
9. Outline any of Luke's wishes to be an organ donor.
10. Research the wills, trusts and estate planning laws in New York state and locate the statute(s) that outline the requirements for wills and prepare a last will and testament for Luke.

Regards,

Supervising Attorney, Esq.

Make a last will and testament for Luke which outlines his instructions. Additionally, your will should include the following:

1. Identify an appointed executor and an alternate to carry out the wishes of Luke after his death.
2. Provide an advance directives documentidentifying an agent for medical decisions for Luke which includes at least two advance directives outlining his requested care.
3. Provide a Power of Attorney document to identifyingsomeone to act on Luke's behalf if incapacitated.