Firm Update No. 2024-04本所动态 2024-04 号
In re Four Estate Plans, 2021 to 2024: Wills for Clients with Assets in China, an Irrevocable Family Trust and Incapacity Documents2021年至2024年四套遗产规划：在华有资产客户的遗嘱、不可撤销家族信托及失能文件
- Practice领域
- Trust & Estate信托和遗产规划
- Jurisdiction管辖
- New York (non-court)纽约（非诉讼）
- Our role本所角色
- Estate planning counsel遗产规划律师
- Status进展
- Four estate plans executed, 2021 to 20242021年至2024年签署四套遗产规划文件
IFacts事实
Between 2021 and 2024 the firm completed four estate plans. Two married clients whose assets included property or investments in China signed New York wills; one plan included a durable power of attorney and a health care proxy, and one will was translated into Chinese for the family. A third client signed a will in 2021, with an attorney's certification of the executed copy. A fourth client created an irrevocable trust for younger family members in 2023.2021年至2024年间，本所完成四套遗产规划。两位资产包括在华房产或投资的已婚客户签署了纽约遗嘱；其中一套还包括持久授权书及医疗委托书，另一份遗嘱为家人准备了中文译本。第三位客户于2021年签署遗嘱，并取得律师对签署副本的认证。第四位客户于2023年为年轻家族成员设立不可撤销信托。
IIQuestion Presented争议问题
What formalities make a New York will and trust effective, and what should a plan include for a client whose assets are in more than one country?纽约遗嘱及信托须具备哪些形式要件方为有效？资产分布于多国的客户，其规划应包含哪些内容？
IIIRelevant Law相关法律
N.Y. Est. Powers & Trusts Law § 3-2.1: execution formalities; publication; attesting witnesses; thirty-day attestation periodN.Y. Est. Powers & Trusts Law § 3-2.1：遗嘱签署形式要件；遗嘱宣示；见证人；三十日见证期
N.Y. Surr. Ct. Proc. Act § 1406: self-proving affidavit; probate without witness testimonyN.Y. Surr. Ct. Proc. Act § 1406：自证宣誓书；无需见证人作证的遗嘱认证
N.Y. Est. Powers & Trusts Law § 7-1.17: lifetime trust; execution and acknowledgment; irrevocable trustN.Y. Est. Powers & Trusts Law § 7-1.17：生前信托；签署与公证；不可撤销信托
N.Y. Gen. Oblig. Law § 5-1513: statutory short form power of attorney; durable agency; agent's fiduciary dutiesN.Y. Gen. Oblig. Law § 5-1513：法定简式授权书；持续代理；代理人信义义务
N.Y. Pub. Health Law § 2981: health care proxy; health care agent; advance directiveN.Y. Pub. Health Law § 2981：医疗委托书；医疗代理人；预先医疗指示
IVDisposition结果
The plans were executed in July 2021, November 2021, September 2023 and May 2024.各套规划文件分别于2021年7月、2021年11月、2023年9月及2024年5月签署。
Client details are withheld to protect confidentiality. Prior results do not guarantee a similar outcome.为保护客户隐私，相关信息已隐去。过往结果不保证类似案件的结果。