1. Living Wills & Estate Planning

2. Living Wills
STATUTORY FORM

3. Living Wills
Declaration made this ________ day of ___________________, 2015, I, JANE DOE, willfully and voluntarily make known my desire that my dying not be artificially prolonged under the circumstances set forth below, and I do hereby declare that, if at any time I am incapacitated and
__________ I have a terminal condition
or __________ I have an end-stage condition
or __________ I am in a persistent vegetative state
and if my attending or treating physician and another consulting physician have determined that there is no reasonable medical probability of my recovery from such condition, I direct that life-prolonging procedures be withheld or withdrawn when the application of such procedures would serve only to prolong artificially the process of dying, and that I be permitted to die naturally with only the administration of medication or the performance of any medical procedure deemed necessary to provide me with comfort care or to alleviate pain.
It is my intention that this declaration be honored by my family and physician as the final expression of my legal right to refuse medical or surgical treatment and to accept the consequences for such refusal.
In the event that I have been determined to be unable to provide express and informed consent regarding the withholding, withdrawal, or continuation of life-prolonging procedures, I wish to designate the following persons in the following order as my surrogate to carry out the provisions of this declaration:
Name:
Address:
Phone:
I understand the full import of this declaration, and I am emotionally and mentally competent to make this declaration.
Additional Instructions (optional):
__________________________________________________________________________________________________________________________ 
___________________________________
JANE DOE
WITNESSES:
_____________ _______
Name: Name:__________________
818 North A1A, Suite North A1A, Suite 104
Ponte Vedra Beach, FL Ponte Vedra Beach, FL
(904) (904)

4. Meaning of Terms Memorandum
The draft of your living will gives you three choices about when life-prolonging procedures should be withdrawn. You may have life-prolonging procedures withdrawn under any one, two, or all three of the following conditions:
1._____if you have a terminal condition;
2._____ you have an end-stage condition; or
3._____if you are in a persistent vegetative state.
In order to assist you in understanding your choices and the living will itself, the following are the definitions, from the appropriate statute, of the terms terminal condition, end-stage condition, and persistent vegetative state. 
1.Terminal Condition means a condition caused by injury, disease, or illness from which there is no reasonable medical probability of recovery and which, without treatment, can be expected to cause death.
2.End-stage Condition means an irreversible condition that is caused by injury, disease, or illness which has resulted in progressively severe and permanent deterioration, and which, to a reasonable degree of medical probability, treatment of the condition would be ineffective.
3.Persistent vegetative state means a permanent and irreversible condition of unconsciousness in which there is:
a. the absence of voluntary action or cognitive behavior of any kind; and,
b. an inability to communicate or interact purposefully with the environment.
 You should also note that the living will directs that life-prolonging procedures be withheld or withdrawn under the circumstances described in the living will. Life-prolonging procedure under the statute means the following:
any medical procedure, treatment, or intervention, including artificially provided sustenance and hydration, which sustains, restores, or supplants a spontaneous vital function. The term does not include the administration of medication or performance of
medical procedure, when such medication or procedure is deemed necessary to provide comfort care or to alleviate pain.
You will note that (unlike the case under prior law) life-prolonging procedures include the provision of food and water through a feeding tube. Thus, under the circumstances described in the living will, a feeding tube would not be provided or would be withdrawn. However, if you wish, you may choose to have a feeding tube. If that is your wish, please let us know and we can amend the living will accordingly, so that you will be kept alive with a feeding tube.

5. Provider Can Not Require
THAT PATIENT EXECUTE OR WAIVE A LIVING WILL
THAT PATIENT USE THE PROVIDER’S FORM OF LIVING WILL

6. Procedure
LIVING WILL THAT APPOINTS SURROGATE: EASY – SURROGATE IMPLEMENTS PATIENT’S DESIRES
LIVING WILL THAT DOESN’T APPOINT SURROGATE: A LITTLE HARDER – “PROXY”, A PERSON DESIGNATED BY STATUTE, IMPLEMENTS PATIENT’S DESIRES
SURROGATE WITHOUT LIVING WILL: ALSO A LITTLE HARDER – SURROGATE IMPLEMENTS WHAT SURROGATE BELIEVES PATIENT WOULD WANT, OR WHAT IS IN PATIENT’S BEST INTEREST
NO SURROGATE AND NO LIVING WILL: HARDEST – DECISION MADE BY PROXY, MUST BE SUPPORTED BY “CLEAR AND CONVINCING EVIDENCE” OF PATIENT’S DESIRES, OR IF DESIRES UNKNOWN, PATIENT’S BEST INTEREST

7. Estate Planning MAJOR EXEMPT ASSETS 1. HOMESTEAD
2. IRAs (INCLUDING INHERITED IRAs) AND QUALIFIED PLANS
3. ANNUITIES & LIFE INSURANCE CASH VALUE
4. TRUSTS CREATED BY OTHERS
5. TENANTS BY THE ENTIRETIES PROPERTY

8. Estate Planning ESTATE TAXES
ESTATE TAX EXEMPTION - $5 MILLION, INDEXED TO INFLATION AMOUNT IS $5,430,000 PER PERSON
2. “PORTABILITY” OF ESTATE TAX EXEMPTION – NO LONGER “USE IT OR LOSE IT”

9. Estate Planning
PUTTING IT ALL TOGETHER – TITLING OF ASSETS, PROVISIONS OF WILL/LIVING TRUST, AND DESIGNATION OF BENEFICIARIES
1. TITLE HOMESTEAD JOINTLY; MINIMIZE MORTGAGE
2. ANNUITIES AND CASH SURRENDER VALUE LIFE INSURANCE IN MD’S NAME
3. PORTFOLIO ASSETS IN SPOUSE’S NAME
4. DON’T RELY ON TENANTS BY THE ENTIRETIES
5. SPOUSE’S WILL/LIVING TRUST SHOULD CREATE TRUST FOR BENEFIT OF MD
6. LIFE INSURANCE BENEFICIARY: DESIGNATE TRUST(S) FOR BENEFIT OF SPOUSE
7. ANNUITIES, IRAs, AND 401(K) BENEFICIARIES: SPOUSE FIRST, THEN TRUST FOR SPOUSE AND CHILDREN SECOND