As a result of the interview, Ms. Montgomery has learned the following additional facts. The three children are Tabitha, age 23; Todd, age 20; and Ted, age 18. The Knights own a home currently valued at $700,000. They own this home as joint tenants with right of survivorship. Samantha also owns a family vacation home in Florida, along with her two siblings as tenants in common. The vacation home is valued at $300,000. Their estate is currently valued at $4 million. Tabitha is pregnant with her first child, and Todd is a junior in college with plans to continue on to medical school. Ted is just about to graduate from high school. Tabitha and her husband have just bought their first home. Samantha and Darrin confided to Elizabeth that Todd is a "good kid", but they have had to bail him out of credit card debt more than once. Samantha and Darrin want to provide for their retirement years and for their children's and grandchildren's education, as well as other day to day needs. They also want to save as much in taxes as possible.

Samantha would like Elizabeth, her trusted friend to be her executor. Samantha has designated that she will donate her organs on her driver's license. She does not want to be kept alive in a vegetative state and has indicated she would reject a feeding tube. She would like her daughter, Tabitha, to be her healthcare proxy. Samantha would like to leave her jewelry to her daughter and future granddaughters, but would prefer these items not be specified in the will. Darrin is not clear as to how he feels about extraordinary health measures.

Ms. Montgomery has asked you to present memo regarding all the possible issues that may arise with Samantha and Darrin. In an intra-office memorandum address the following items:

1.Select a particular state jurisdiction for the Knight's domicile (Georgia).

2.Describe the client's estate planning needs and concerns for their retirement, children and grandchildren.

3.Explain the need for wills, advance directives, and testamentary and non- testamentary trust or trust provisions that may be advantageous to them.

4.Explain the negative ramifications of inadequate/outdated estate planning.

5.Include an Introduction summarizing the known facts and the task, and a Conclusion summarizing the major points.