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<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Garamond",serif">Has anyone used a provision in a will like the one below? My clients have a lot of non-probate assets, including pre-tax retirement accounts that will eventually be used for their
living expenses. They’d like to make direct beneficiaries for the pre-tax funds but still have an overall plan based on percentages. I’m trying to figure out if there is any reason this wouldn’t work.<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Garamond",serif"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Garamond",serif">Equalization Provision. It is my intent that the beneficiaries of my estate receive the proportional share of my residuary estate as provided in Article II, Section 2, taking
into account both probate and non-probate assets that they receive as a result of my death. Therefore, I instruct my Personal Representative to increase or decrease the proportional shares of beneficiaries under this Will to carry out, to the greatest extent
possible, my wish that my beneficiaries share in my combined probate and non-probate assets in the proportions indicated.
<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Garamond",serif"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Garamond",serif">Thanks.<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Garamond",serif"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Garamond",serif;color:black">Lisa E. Schuchman<br>
206-960-4212<br>
<a href="http://www.lisaschuchman.com/" target="_blank"><span style="color:blue">www.lisaschuchman.com</span></a><br>
<br>
I learn, I give. – Gloria Steinem<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Garamond",serif;color:black">NOTE: I do not use encrypted email. Messages sent to or from my office via email are not secure and may not be protected by attorney-client privilege. This email address
is not monitored at all times. If your matter is urgent, please phone my office during regular business hours.
<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Garamond",serif;color:black">Any tax advice included in this document and its attachments was not intended or written to be used, and it cannot be used, for the purpose of avoiding penalties under
the Internal Revenue Code.</span><span style="font-size:12.0pt"><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:24.0pt;font-family:Webdings;color:green">P</span><span style="font-size:10.0pt;font-family:"Arial Narrow",sans-serif;color:green">
</span><b><span style="font-size:7.5pt;font-family:"Arial",sans-serif;color:#008100">Please consider the trees before printing this document</span></b><span style="font-size:12.0pt"><o:p></o:p></span></p>
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