LAST WILL AND TESTAMENT 
OF
                                                                                         
(name of person)

     I,                                             , of                                                (address),                                 (state), being of sound mind and disposing memory, do make, publish and declare this to be my Last Will and Testament, hereby revoking any and all Wills and Codicils thereto by me at any time heretofore made.

ARTICLE I

     The executor of my estate shall pay all funeral expenses, costs of administration and other proper charges against my estate. My executor shall pay from the residue of my estate all estate and inheritance taxes assessed by reason of my death. I waive for my estate all rights of reimbursement for any payments made pursuant to this Article.  Interest and penalties concerning any tax shall be paid in the same manner as the tax.

ARTICLE II

     Provided my spouse,                                  survives me by thirty (30) days, I give, devise and bequeath unto him/her all of my estate in whatever nature and form. I further direct that if my spouse,                                            does not survive me by thirty (30) days, my property shall be distributed in conjunction with the following terms of this Will.

ARTICLE III

     In the event that my spouse,                                            does not survive me by thirty (30) days, the provision of the preceding paragraph shall be of no force or effect. In such event, my children,                                       ,                                    , and                               , and any other children born to                                 (spouse’s name) and me after the making of this Will, shall inherit my entire estate in conjunction with the following terms. I, therefore, give, devise and bequeath the entire amount of my adjusted gross estate to my said children or their children per stirpes, should my children not survive me. Unless specified herein, each of my children shall receive an equal share of my estate. If any or all of my children are not surviving at the time of my death, their children shall receive their respective share. In the event that any of my children are deceased and leave no children or descendants surviving them at the time of my death, I direct that my entire estate go to my surviving children or, should any of my other children not survive me, to those children’s children or descendants.

ARTICLE IV

     In the event my children, or any one of them, has not reached the age of twenty- five (25) years, a trust shall be established under the terms of this Will and said trust

shall be called “Children of                                  and                                    Trust.” Said trust shall be administered as follows:

A. Appointment of Trustee and Guardian:I appoint                                     and                                        of                           (city),                              (state), as guardians over my children, in accordance with the terms of this Will. However, if                                                 and                                                 (names of children) are not minors at the time of my death, no guardians shall be appointed. Guardians shall be appointed for any child of mine under the age of eighteen (18) years of age. I appoint                                                          (banking institute), of                                              (address) as trustee, in accordance with the terms of this Will.

remains open to said children. If said residence is sold, the proceeds there from, after payment of existing mortgage, shall become a part of the corpus invested in accordance with the preceding.
     9)  The trustee shall treat the family automobile(s) and all household furnishings and personal items remaining at my death in a like manner. However, my children                                  ,                                  , and                                   and any other children born to                                   and                                   after the making of this Will, shall have the opportunity to select any family heirlooms and personal belongings, including furniture and other family items, to be distributed and kept by themselves. The sale of the automobile(s) shall be left to the discretion of the trustee and should be sold for fair market furnishings. The proceeds, from the sale of personal items, shall become a part of the trust corpus.
     10)  The guardians, with financial assistance from this trust as approved by the trustee in its discretion, shall assure the proper education of my children,                                  ,                                   and                                   and any other children born to                                   and                                   after the making of this Will. Proper education shall include the opportunity of college and postgraduate work if desired. The guardians, with financial assistance from this trust as approved by the trustee in its discretion, shall assure the proper wearing apparel, medical care, dental care, and all other necessities that may arise from time to time.
     11)  The trustee and guardians shall see to the needs of my children until the youngest child reaches the age of twenty-five (25) years, at which time each child shall be entitled to his or her share of my estate. At all times my children shall be treated equally under the terms of this Will unless a specific bequest has been made to them, in which case that child shall receive the specific bequest.

C. Distribution of the Corpus:
     1)  The trustee shall distribute the reasonable amounts from the corpus for the care of my children,                             ,                              and                           , and any other children born to                                 and                                 after the making of this Will, in accordance with the needs of each child and the costs of their maintenance, in conjunction with the foregoing and the following provisions:
     a)  The trustee must pay all reasonable expenses of                               ,
                                    and                                  , and any other children born to                            and                            after the making of this Will.
     b)  The trustee shall pay all medical and dental expenses of                    ,
                                and                                , and any other children born to                                 and                                 after the making of this Will, during the period of this trust, from the trust corpus.
     c)  The trustee shall maintain medical and hospital insurance on said children during the period of this trust and from the trust corpus.

     d)  The trustee shall provide, from the trust, the amount for the children’s college expenses, including tuition, books, room, board and clothing. My children,                                ,                                 and                               , and any other children born to                                 and                                 after the making of this Will, must actually attend an accredited college or university to receive these benefits.

D. Special Bequests:
     1)  Any other family heirlooms, furnishings or personal items shall be divided equally between my children as they shall agree between them.
     2)  In the event children other than                            ,                                 and                                , are born to                                 and                                 after the making of this Will, then the child or children shall participate equally in the distribution of the foregoing items with                              ,                                , and                                .

ARTICLE V

     The trustee shall distribute to or for the benefit of the beneficiaries the residuary trust, part or all of the following portions remaining in the corpus and undistributed income thereof, and the residuary trust shall terminate as to each beneficiary when each beneficiary reaches the age of twenty-five (25) years, at which time the share of this trust for each child of mine shall be distributed to said child or his or her descendants in a manner such as to assure the equal treatment.
     If at the time of my spouse’s death, and if any of my children are deceased and leave minor children remaining as descendants, my children’s portion of the residuary trust shall remain in force for their children’s benefit. If such children leave no heirs of their own, that child’s share shall be equally divided between my remaining children.

ARTICLE VI

     In the event that my spouse                                  , does not survive me by thirty (30) days, and in the event that I leave no children surviving me, and said children leave no children or descendants surviving them at the date of my death, the residue of my estate is to be divided as follows:
     a)  I do hereby give and bequeath 5% of my said residuary estate to my                                        , and to my                                        , in equal shares or, in the event that one shall have predeceased me, then the other shall take this entire bequest. Should both predecease me, then this bequest shall be distributed as a part of the remainder of my estate, as provided below.
     b)  I do hereby give and bequeath 5% of my said residuary estate to                                 to provide food for the poor people in foreign countries, but I do not intend to impose any trust by virtue of this bequest and a receipt to my executor from                                 shall be sufficient evidence that my intent has been carried out.
     c)  I do hereby give, devise and bequeath one-half (1/2) of the remainder of my said residuary estate to my                                 and                                 in equal shares. Said bequest is per stirpes.

     d)  I do hereby give the remaining one-half (1/2) of my said residuary estate to my                                 and                                 in equal shares. The bequest is per stirpes.

ARTICLE VII

     No interest of any beneficiary in the corpus income of my estate or any trust created hereunder shall be subject to assignment, alienation, pledge, or attachment of claims of creditors of such beneficiary and may not otherwise be voluntarily or involuntarily alienated or encumbered by such beneficiary, except as may be expressly provided herein.

ARTICLE VIII

     If any trust created herein shall violate the applicable rule against perpetuities, or any other similar rules of law, the trustee is hereby directed to terminate such trust from the date limited by such rule of law and thereupon the property held in said trust shall be distributed to the persons then entitled to share in the income thereof and the corpus. No power of appointment granted hereunder shall be so exercised to violate such applicable rule of law or any attempted exercise of any such power that violates any such rule of law.

ARTICLE IX

AFFIDAVIT

     I,                                                       , the testator, and we, the undersigned,                               ,                           and                                , the Testator and the witnesses, respectively, whose names are signed to the attached and foregoing instrument, being first duly sworn, declare to the undersigned authority that said instrument is the Testator’s Will and that the Testator willingly signed and executed such instrument, or expressly directed another to sign the same in the presence of the witnesses, as a free and voluntary act for the purposes therein expressed; that said witnesses, and each of them, declare to the undersigned authority that such Will was executed and acknowledged by the Testator as the Testator’s Will in their presence and that they, in the Testator’s presence, at the Testator’s request, and in the presence of each other, did subscribe their names thereto as attesting witnesses on the date of the date of such Will; and that the Testator, at the time of the execution of such instrument, was of full age and of sound mind and that the witnesses were sixteen (16) years of age or older and otherwise competent to be witnesses.

     Subscribed, sworn and acknowledged before me by                                  ,  the Testator, and subscribed and sworn before me by                                       and                              , witnesses, this          day of                                  ,         .