I. INTRODUCTION

Wills and trusts should and may be simple. In some instances, technical terms are needed but should be written in understandable language. Wills and trusts should be short and not include redundant or unnecessary language. A client should not sign a will or a trust without knowing its meaning.

Louisiana recognizes numerous will forms, such as being written, signed and dated by the testator, or typed, witnessed and notarized in conformity with technical requirements. Likewise, trusts must be executed in accordance with the prescribed format. If a will or trust is not in proper form, it is null. The wills in this outline do not include the required attestation clause or all required signature lines.

II. SIMPLE WILLS

A. Simplest Will

September 10, 1997

"This is my last will. I revoke all prior wills and codicils.

"I bequeath my entire estate to Jerry Reso and name him my independent executor without bond.

__________________________."

B. Simple Family Will

"September 10, 1997

This is my last will. I revoke all prior wills and codicils.

I bequeath to Leon H. Rittenberg, Jr. a lifetime usufruct on my entire estate and dispense him with the necessity of posting bond and grant him the right to dispose of nonconsumables upon which he has a usufruct.

I bequeath the remainder of my estate to all of my children conjointly, except that if any of them predecease me leaving descendants, then that which I have bequeathed to a predeceased child I hereby bequeath to his or her descendants, subject to their father's usufruct.

I designate Leon H. Rittenberg, Jr. as my independent executor. If he fails or ceases to serve in said capacity, I designate Leon H. Rittenberg III as my independent executor. My executor shall serve without bond.

___________________________."

Explanation

1. Bond. The Civil Code requires a usufructuary to post security insuring that the usufructuary will be a prudent administrator and discharge all of the obligations imposed upon the usufructuary unless security is dispensed with. Article 571.

2. Sale of Nonconsumables. The Civil Code prohibits a usufructuary of nonconsumables (which is property like real estate, common stock, animals and furniture) from selling the usufructuary property unless the usufructuary has been expressly granted the right of disposal. Articles 537 and 568.

3. Status of Sale Proceeds. The Civil Code provides that upon disposition of usufructuary nonconsumables, the usufruct is converted into a usufruct of money, resulting in the usufructuary becoming indebted to the naked owner in the amount of the sale proceeds. Article 568. This debt is due upon the death of the usufructuary. Also, if a usufructuary has been granted the right to dispose of nonconsumables, then any taxes due on the sale proceeds shall be paid from the sale proceeds. Article 568. The Civil Code is silent as to the responsibility for such taxes when usufructuary property is sold if the usufructuary had not been granted the right to dispose of said property. Taxes due on the sale of consumables by a usufructuary are obligations of the usufructuary and do not reduce the sales proceeds. Article 538.

4. Modification of Usufruct Terms. The Civil Code authorizes a usufruct to be created upon a condition and also may be modified by agreement. Article 545. If tax planning suggests that a usufructuary's taxable estate should not increase, then it may be advantageous to authorize a usufructuary to buy and sell securities without the usufruct being converted to cash, the purpose being to retain the usufruct on the newly acquired securities. An appropriate clause would be

"The usufruct shall continue to apply to all property received by the usufructuary in consideration for the disposal of usufructuary property acquired by the reinvestment of the proceeds of such disposal. At the termination of the usufruct, the usufructuary shall be bound to deliver to the naked owners all of such reinvested property rather than the value of the disposed property at the time of its disposition."

If the reinvestment provision is not included in the decedent's will, the usufructuary and naked owner may execute an agreement modifying the usufruct to provide for the reinvestment of the proceeds from the disposal of usufruct property.

C. Personal Effects Will Clause

"I bequeath to Cindy Meyer, free of all taxes and administration expenses, my interest in all household goods, furnishings, furniture, linens, silverware, china, jewelry, art objects, personal effects, motor vehicles, boats, airplanes and other similar property of a personal nature that I may own at my demise together with the home or condominium which is my principal residence at my demise."

D. Unified Credit Will Clause

"I bequeath to my husband, John Rouchell, a usufruct for life, free of all taxes and administration expenses, on an amount equal to the largest amount that can pass free of federal estate taxes by reason of the federal unified credit allowable to my estate at my death."

Explanation:

This provision provides for utilization of the unified credit at the death of the testator. The purpose of this clause is to prevent increasing a surviving spouse's estate and losing the benefit of two unified credits. If this sum was bequeathed outright to the spouse, then the testator is not taking advantage of the unified credit to which both the testator and the testator's spouse are entitled. This clause can be varied based upon the financial needs of a particular testator. For example, a spouse could be left a usufruct and the grandchildren the naked ownership. (Caveat: Watch out for the generation skipping transfer tax.) A further alternative would be the utilization of similar economic terms through the vehicle of a trust rather than a usufruct.

E. Simultaneous Death Will Clause

"If my wife predeceases me or should we die within a period of ninety (90) days of each other, then that which I have bequeathed to my wife I bequeath to my children."

Explanation:

The purpose of this clause is to work towards equalizing estates. Estate taxes are reduced if estates are of similar size rather than having one large estate and one small estate. Article 1521.

F. Tutor Appointment Will Clause

"If my spouse predeceases me, I appoint Karl Zimmermann as tutor of my minor children."

Explanation

The Civil Code authorizes the surviving parent to appoint the children's tutor. If the surviving parent fails to do so, then the court appoints the tutor. Article 257

G. Asset Distribution Will Clause

"I grant my executor the authority to select assets to satisfy the quantum or value of all bequests only to the extent that such authority does not cause detrimental tax effects."

Explanation

The Civil Code authorizes a testator to appoint his executor to choose assets to be distributed to a legatee if the testator has designated the quantum or value of the estate bequeathed to said legatee. Article 1573.

G. Asset Distribution Will Clause

"I grant my executor the authority to select assets to satisfy the quantum or value of all bequests only to the extent that such authority does not cause detrimental tax effects."

Explanation

The Civil Code authorizes a testator to appoint his executor to choose assets to be distributed to a legatee if the testator has designated the quantum or value of the estate bequeathed to said legatee. Article 1573.

H. Charitable Bequest Alternatives

"I bequeath to my spouse, Jerry Reso, free of all taxes and administration expenses, Ten Thousand and No/100 ($10,000.00) Dollars and request that he donate said sum to Tulane University. If, however, he predeceases me, then I hereby bequeath said sum to Tulane University."

Explanation

Since spousal bequests are free of estate taxes, there is no greater estate tax savings for making a charitable bequest in lieu of a spousal bequest. Making a charitable bequest indirectly creates an income tax deduction for the surviving spouse.

I. Family History Will Clause

"I am domiciled in Orleans Parish, Louisiana. My wife is Marjory Rittenberg. I have seven children, namely Becky born January 1, 1922, Miriam born January 1, 1925, Philip born January 1, 1930, Robert born January 1, 1932, Buddy born January 1, 1934, Joe born January 1, 1935, and Teddy born January 1, 1937."

J. Child Born After the Signing of Will Clause

"This will shall not be revoked by the birth or adoption of a child subsequent to the date of this will."

Explanation

The Civil Code provides that a will is revoked by the subsequent birth or adoption of a child unless the testator has made a will provision to the contrary or has provided for such child. Article 1709.

K. Life Insurance Will Clause

"I bequeath all life insurance policies I own on the lives of others to the respective insureds."

L. Alternative Life Insurance Will Clause

"I bequeath all life insurance policies I own on the lives of others to the respective beneficiaries of said policies."

M. Another Alternative Life Insurance Will Clause

"I bequeath all life insurance policies I own on the lives of others to my spouse."

N. Mineral Usufruct Will Clause

"If any property subject to a usufruct consists of oil, gas, or other mineral interests or land containing oil, gas or other minerals, the usufruct shall apply to all mines and wells, even those opened after my death."

Explanation

The legatee of life insurance policies may be a trust rather than the insureds or beneficiaries.


III. SIMPLE TESTAMENTARY TRUST PROVISION

"I bequeath my estate to a trust hereby named the Lee Rittenberg Trust. Lee Rittenberg shall be the income beneficiary for his life. All income shall be distributed not less than quarterly. The principal beneficiaries shall be my children, except that if any of them predecease me leaving descendants, then that which I have bequeathed to a predeceased child I hereby bequeath to his or her descendants. The interest of each beneficiary shall be held subject to a spendthrift trust. I designate Lee Rittenberg as trustee. In the event of a vacancy in the position of trustee, I designate all of my children as trustees. No trustee shall furnish bond. The trust shall terminate two years after the death of Lee Rittenberg, except that if his death occurs after January 1, 2015, then this trust shall terminate upon his death."

IV. MORE SOPHISTICATED TESTAMENTARY TRUST AND WILL

A. Complete Will

"September 10, 1997

This is my last will. I revoke all prior wills and codicils.

I.

I bequeath to John Rouchell, free of all taxes and administration expenses, my interest in all household goods, furnishings, furniture, linens, silverware, china, jewelry, art objects, personal effects, motor vehicles, boats, airplanes and other similar property of a personal nature that I may own at my demise together with the home or condominium which is my principal residence at my demise.

II.

I bequeath to John Rouchell, free of all taxes and administration expenses, $10,000.00 and request that he donate said sum to Dillard University. If, however, he predeceases me, then I hereby bequeath said sum unto Dillard University.

III.

I bequeath to a trust hereby named the JOHN ROUCHELL CREDIT SHELTER TRUST, free of all taxes and administration expenses, an amount equal to the largest amount that can pass free of federal estate taxes by reason of the federal unified credit and the state death tax credit (provided use of this credit does not require an increase in state death taxes) allowable to my estate at my death. The provisions of this trust are:

1. Income Beneficiary. My husband shall be the income beneficiary until the earlier of his death or remarriage.

2. Principal Beneficiaries. My children, Cindy, Sharon and Christine, shall be the principal beneficiaries. However, if any of my children predecease me leaving descendants, then that which I have bequeathed to a predeceased child I hereby bequeath to her descendants.

3. Husband's Distributions. The income of this trust shall be paid to my husband in not less than quarterly installments during the existence of his income interest. The trustee may also invade and distribute principal for my husband's benefit during the existence of his income interest in order to provide for his medical needs, maintenance and support in accordance with his accustomed standard of living.

4. Children's Distributions. After the termination of my husband's income interest, the income of this trust shall be paid to my children in not less than quarterly installments. This trust shall terminate upon the later of the termination of my husband's income interest or January 1, 2015, at which time all trust assets shall be distributed to the principal beneficiaries.

5. Death of a Principal Beneficiary. If a principal beneficiary dies during the term of this trust without descendants, the beneficiary's interest shall vest in his or her siblings as substitute principal beneficiaries.

6. Spendthrift Trust. The interest of each beneficiary shall be held subject to a spendthrift trust.

7. Designation of Trustee. I designate my husband, John Rouchell, as trustee. If he fails or ceases to serve in said capacity, I designate my daughter, Cindy, as trustee. In the event of a complete vacancy in the position of trustee, I designate the Vieux Carre Bank in New Orleans as trustee.

8. Trustee's Bond and Responsibility. No trustee shall furnish bond. The trustee shall be obligated only to the exercise of reasonable care and prudence and shall in no event be responsible for loss or depreciation of trust assets in the absence of bad faith or gross negligence.

9. Trustee's Powers. The trustee shall have all of the powers which are conferred upon trustees by the Louisiana Trust Code including, specifically, the discretionary right to allocate receipts and expenditures between income and principal; the right to serve as an officer, manager or managing partner of any legal entity formed before or after the creation of this trust; may lend funds to himself, his relative, employer, employee, partner, or other business associate; may buy or sell property for the trust from or to himself or his relative, employer, employee, partner, or other business associate; and may, as trustee of one trust, sell property to himself as trustee of another trust. The trustee may employ investment counsel, may invest in common stock, may retain any assets owned at my death and is especially authorized to retain for such period of time as he may determine in his absolute discretion any property of which I die possessed. In addition, subsequent to the death of my husband, the trustee may distribute trust principal to a beneficiary at any time so long as said distributions are made equally to each beneficiary.

10. Trust Attorneys. I designate Baldwin Haspel Burke & Mayer, L.L.C. as attorney for this trust.

IV.

I bequeath to a trust named the JOHN ROUCHELL FAMILY TRUST the balance of my estate. The provisions of this trust are:

1. Income Beneficiary. My husband shall be the income beneficiary for his life.

2. Principal Beneficiaries. SAME AS SECTION 2 OF ARTICLE III.

3. Husband's Distributions. SAME AS SECTION 3 OF ARTICLE III.

4. . Children's Distributions. After the termination of my husband's income interest, the income of this trust shall be paid to my children in not less than quarterly installments. This trust shall terminate upon the later of the termination of my husband's income interest or January 1, 2025, at which time all trust assets shall be distributed to the principal beneficiaries. However, in the event that my husband's income interest has terminated by January 1, 2015, then on said date, one-third of the trust principal shall be distributed to the beneficiaries; and in the event that my husband's income interest has terminated by January 1, 2020, then on said date, one-half of the then trust principal shall be distributed to the beneficiaries; and in the event that my husband's income interest has terminated on January 1, 2025, then on said date, one-half of the then trust principal shall be distributed to the beneficiaries.

5. Death of a Principal Beneficiary. SAME AS SECTION 5 OF ARTICLE III.

6. Spendthrift Trust. SAME AS SECTION 6 OF ARTICLE III.

7. Designation of Trustee. I designate the Vieux Carre Bank in New Orleans as trustee. In the event of a vacancy in the position of trustee, the proper court shall appoint a national bank in the New Orleans metropolitan area qualified to act as trustee whose capital is not less than $50 million.

8. Trustee's Bond and Responsibility. SAME AS SECTION 8 OF ARTICLE III.

9. Trustee's Powers. SAME AS SECTION 9 OF ARTICLE III.

10. Trust Attorneys. SAME AS SECTION 10 OF ARTICLE III.

V.

If my husband predeceases me, or does not survive me for at least ninety (90) days, then I bequeath my entire estate to my aforesaid children conjointly, except that if any of them predecease me leaving descendants, then that which I have bequeathed to a predeceased child, I hereby bequeath to said predeceased child's descendants. The bequest in this article shall be in trust, subject to the provisions of the trust created in article IV, except that my husband shall have no income interest in the trust.

VI.

I appoint my husband, John Rouchell, as my executor without bond. Should he fail or cease to serve said capacity, I appoint Cindy Rouchell as my executrix without bond.

____________________________

Signature"

Explanation

1. Husband's Interest in Credit Shelter Trust - Since this bequest is not intended to qualify for a marital deduction, the husband's income interest can terminate at any time and does not have to be for life. However, since this trust continues if the husband remarries, it may not own subchapter S stock. IRC 1361(d)(3)(A)(iii).

2. Invasion of Principal - The husband is not deemed to own a power of appointment since his right to invade principal is limited only to his medical needs, maintenance and support in accordance with his accustomed standard of living. IRC 2041.

3. Spendthrift Trust - This is a technical term which always raises questions since it is not self-explanatory. The Trust Code defines this term as being "sufficient to restrain alienation by a beneficiary of the interest to the maximum extent permitted." La-R.S. 9:2007.

4. Trustee's Powers - The Louisiana Trust Code sets forth the powers of a trustee and includes some provisions requiring specific authorization for certain acts. The specific powers listed in this section required specific authorization. La-R.S. 9:2142, 9:2097, 9:2084, 9:2085 and 9:2068.

5. Husband's Income Interest in Remainder Trust - This bequest is intended to qualify for the Q-tip marital deduction and, therefore, the husband's income interest may not terminate prior to his death.

B. Subchapter S Will Clause

Notwithstanding any provision to the contrary contained in this trust, if this trust holds "S" Corporation stock, the net income of the trust attributable to the beneficiary shall be distributed to the income beneficiary at least annually. If at any time this trust would have more than one income beneficiary, then simultaneous with the occurrence which would create the additional income beneficiary, this trust shall be automatically split into separate trusts named after each such income beneficiary who shall be the sole income beneficiary of said trust during the existence of their income interest.

C. Alternate Trustee Power Clause; When Client Billed by the Word! (2)

1 . General Powers. The Trustee shall have all of the powers that may be conferred upon a Trustee under applicable law, including but not limited to, the powers enumerated in this Article. Within these parameters, if a question should arise as to whether the Trustee has a particular power, this Trust shall be liberally construed as granting such power. Should future changes in the law expand the powers of the Trustee within the above parameters, the Trustee shall have those expanded powers. In addition, by way of illustration, but not by way of exclusion, the Trustee shall have the following rights and powers, which may be exercised as the Trustee may deem to be in the best interest of the beneficiaries.

2. Retention and Commingling of Property. The Trustee may retain any productive and unproductive property received upon the creation of the trust, or at any later time, without liability for loss or depreciation of value, regardless of the character or proportionate value of the property.

3. Investment of Trust Property. The Trustee may invest and reinvest the trust estate in any productive and unproductive property, and shall have complete discretion to determine the character of the assets of the trust estate, regardless of the character or proportionate value of the property, without being limited to classes of investments to which the Trustee may be restricted by law or by common usage.

4. Purchase or Other Acquisition. The Trustee may purchase, construct, lease (as Lessee), receive in exchange, acquire by gift, receive conversions of property, receive options upon, receive in a partition, receive as a secured creditor, or otherwise acquire any productive or unproductive property, whether movable or immovable, tangible or intangible, including stock in new, closely-held corporations, at public sale, private sale, or otherwise, for cash or any other consideration payable at the time of acquisition or on credit.

5. Power to Borrow Money. The Trustee may borrow money for the benefit of the trust created hereby, whether to use the proceeds for investment, or for any other purpose permitted herein.

6. Sale, Encumbrance or Other Disposition. The Trustee may sell, exchange, redeem, mortgage, pledge, lease (as Lessor), abandon, or otherwise dispose of any productive or unproductive property, whether movable or immovable, tangible or intangible, received on the creation of the trust estate, at public sale, private sale, or for other consideration, payable at the time of the disposition or on credit. The Trustee may abandon without consideration any trust property that the Trustee determines does not warrant retention.

7. Contracting with Respect to Trust Property. The Trustee may contract with respect to the trust property, may make, amend, or extend any contract or agreement, and may enter into any transaction affecting the trust estate, for any consideration, upon the terms or conditions, and for any duration that the Trustee deems advisable. The Trustee may foreclose, extend, renew, assign, release, or partially release and discharge mortgages or other liens. A contract, lease agreement, or transaction of the Trustee may extend beyond the term of the trust and shall bind the beneficiary and his heirs, legatees, and assigns. No person dealing with the Trustee need inquire into the purposes, motives, or good faith of the Trustee in a transaction, or be responsible for the application or disposition of funds or property delivered to the Trustee.

8. Voting Securities; Reorganization. The Trustee may exercise voting rights incident to trust property in person or by proxy, may exercise options, subscriptions, conversion rights, or privileges pertaining to trust property, and may participate in any incorporation, merger, reorganization, recapitalization, exchange, market pooling arrangement, consolidation, dissolution, or liquidation, voting trust, the deposit of securities or other property with a protective committee, or the acceptance or retention of new securities or other property.

9. Undivided Interest. The Trustee may join with co-owners of property in any manner that the Trustee deems in the best interest of a beneficiary, including joinder with other co-owners in agreeing to purchase or sell an interest in property, in agreeing to mortgage or otherwise hypothecate interest in property for the purpose of securing financing to purchase an additional undivided interest in the same property, or for other purposes, and in guaranteeing loans made for the improvement or protection of property.

10. Payment of Taxes and Expenses. The Trustee may incur expenses or charges in the management of the trust estate, may make, execute, and file tax returns, reports, elections and other instruments; and may map taxes, assessments, insurance premiums, repairs, improvements, maintenance costs, governmental assessment, and other charges.

11. Trustee Serving as Officer of a Corporation. The Trustee shall be specifically authorized and empowered to serve as the President, Vice-President, Secretary, Treasurer, or Director of any corporation, incorporated before or after the trust is created.

12. Elections Involving Income, Deduction, Credits or Allowances. For purpose of tax reporting, the Trustee may make any election authorized or permitted under any federal state or other tax law, and may designate and specify income of the specific source of income that is allocated to principal. The Trustee may designate that the trust reserves, as applicable to principal or other income, or transfers to a beneficiary, any deduction credit or allowance available under any tax law. Unless otherwise specified elsewhere in this instrument, the Trustee may allocate any deduction, credit or allowance available under any tax law without regard to the Trustee's action with respect to the specific income to which the deduction, credit or allowance relates.

13. Trustee's Discretionary Authority. The Trustee shall have the discretion to determine the manner, time, circumstances, and conditions of the exercise of any right, power, or authority vested in the Trustee, including making contracts or transactions affecting property that extend beyond the term of the trust.

14. Power to Hold Securities in Name of Nominee. The Trustee shall have power to hold securities or other property in the Trustee's name as Trustee under this Trust, or in the Trustee's own name, or in the name of a nominee, or the Trustee may hold securities unregistered in such condition that ownership will pass by delivery.

15. Power to Employ Investment Counsel. Notwithstanding anything to the contrary herein, any individual Trustee may, at any time, retain professional investment counsel of national standing of his choice regarding trust investments in property held by these trusts. If such counsel is retained, the Trustee shall abide by the decision of such counsel, but shall not be held liable or otherwise surcharged for losses directly attributable to investments made on the advice of said independent counsel. During the period that independent counsel is retained by the Trustee, the Trustee shall not be required to conduct reviews of trust investments, and he shall not be required to take any action with respect to trust investments unless he shall receive written instructions from such investment counsel. In the event such counsel is obtained, the Trustee's fees for his ordinary services with respect to property for the period said counsel is retained shall be reduced to take account of the absence of investment responsibility with respect to that property.

16. Powers Respecting Trust Property. The Trustee shall have the power to manage, control, operate, divide, improve, alter, make additions to, and repair trust property.

17. Management of Mineral Interest. The Trustee shall have the power to lease trust property for terms in or beyond the term of the trust for any purpose, including exploration for and removal of gas, oil, and other minerals, to enter into pooling and unitization agreements, and to do such other things as are necessary for the development of the trust property or other properties acquired by the Trustee in the future.

18. Mineral Operations. The Trustee is authorized to continue to hold or to obtain interest in oil or gas properties or ventures, either in partnership or otherwise, to enter into any agreements pertinent thereto, and to make such contributions or expenditures necessary to continue such interests. The Trustee shall not be liable for any loss sustained by the trusts created hereunder by reason of its obtaining or retention of any interest in any oil and gas properties or leases, or any other interests thereto, for making additional contributions of capital in connection therewith, or for entering into leases or other agreements, the term of which may extend beyond the date of the termination of the trust.

19. Depletion Reserves. The Trustee is authorized to set up, out of any receipts from any oil and gas properties, a reserve, and treat as principal such proportionate part of any such receipts as the Trustee may determine to be proper after considering the depletion allowances allowed by the Internal Revenue Code of 1986, as amended, or any successive statutes, cases, rulings, or regulations, but the Trustee shall not be required to set up any such reserve and, if it so determines, it may treat as income of the trust created herein, in which such interests are held, all receipts received from such interests without deducting any part thereof as a reserve. In making any such determination, the Trustee shall take into consideration the effect, if any, that such determination may have upon the income or other taxes that it or any of the beneficiaries under this Trust may be required to pay. The Trustee shall also, in considering the classification of proceeds of sale, consider the person upon whom the burden of recapture of intangible drilling costs may fall. In no case should the burden of recapture of intangible drilling costs or other items fall upon a person who did not receive its benefit. All proceeds of the sale of any part or all of such property shall be considered as principal.

20. Depreciation Reserves. The Trustee shall be authorized to set up, in connection with any movable or immovable property owned by it, a reserve, and treat as principal such proportionate part of any receipts as the Trustee shall determine to be proper after considering the allowances for depreciation permitted by the Internal Revenue Code of 1986, as amended, and any successive statutes, rulings, cases or regulations, but the Trustee shall not be required to set up any such reserve and, if it so determines, it may treat as income of the trust in which such property is held all income received from such property without deducting any part thereof as a reserve. All proceeds of sale or any part or all of such property may be considered principal. In making any such determination, the Trustee shall take into consideration the effect, if any, that such determination may have upon the income or other taxes that the trust or any of the beneficiaries under the trust may be required to pay. The Trustee shall also, in considering the classification of the proceeds of sale, consider the person upon whom the burden of recapture of depreciation may fall. In no instance should the burden of recapture of depreciation, investment tax credit, or depletion fall upon a person or entity which did not receive the benefits of such depreciation, amortization, or investment tax credit.

21. Power of Trustee Individually to Lend to Trust or to Buy and Sell Assets. The Trustee shall have the power to lend or advance the Trustee's own funds to the trust for any trust purpose, with interest at current rate, to receive security for encumbrance of any assets of the trust, to purchase assets of the trust at the fair market value as determined by an independent appraisal of those assets, and to sell property to the trust at a price not in excess of its fair market value as determined by an independent appraisal.

22. Power to Withhold Payment: Conflicting Claims. At any time, for the distribution of any properly in this trust, the Trustee shall have the power in the Trustee's absolute discretion to withhold from distribution, without the payment of interest, all or any part of such property so long as the Trustee shall determine that such properly may be subject to conflicting claims, tax deficiencies, or to liabilities, contingent or otherwise, properly incurred in the administration of the trust.

23. Subdivision of Real Property. The Trustee is empowered to: (i) subdivided and resubdivide any real property of this trust, and sign any applications, maps, and other documents necessary to implement subdivision or resubdivision; (ii) grant and dedicate, without receipt of consideration, any part of the trust property for streets, alleys, parkways, parks, or other public purposes; (iii) impose on such property such easements, right-of-way, conditions, covenants, restrictions, and other servitude as the Trustee, in the Trustee's discretion, may determine to be proper; (iv) encumber the property to secure funds for its improvements; and (v) do all other acts necessary or proper to effectuate subdivision or resubdivision of property.

24. Employment of Managers and Agents. The Trustee shall be empowered to employ attorneys, accountants, managerial, clerical, and other assistants, and agents, including management companies and resident managers of any real property operated by the trust.

25. Employment of Real Estate Brokers. The Trustee may: (i) employ real estate agents and brokers to facilitate the sale or leasing of any property of the trust estate; (ii) list property for sale or lease on such terms and conditions as the Trustee may determine; (iii) grant an exclusive right to sell or lease; and (iv) agree to and pay such compensation and commissions to agents and brokers as the Trustee, in the Trustee's discretion, shall determine.

26. Release of Powers. Each Trustee shall have the power to release or to restrict the scope or any power that he may hold in connection with the trust created under this instrument, whether such power is expressly granted herein or is implied by law, or to delegate to another Trustee then acting, any power which he has restricted the scope of or has released. The Trustee shall exercise the power granted herein in a written instrument executed by him, specifying the powers to be released or restricted and the nature of any restriction.

27. Power to Retain or Acquire Business Interest. The Trustee is empowered to acquire, to continue to held and operate, to invest and reinvest, or to sell and liquidate any particular business acquired, conducted by or transferred to the trust, or any successor to that business, or any business interest (including partnership interests and shares in closely-held corporations transferred by the settlor or any person to this Trust), as the Trustee shall consider advisable. The Trustee may perform all acts and employ all personnel the Trustee determines to be proper in the conduct of the business, without liability for any resultant loss except loss due to gross or willful negligence, misconduct, bad faith, or fraud.

28. Partnership Interests. The Trustee may enter into any general or limited partnership agreement, become and remain a partner under it, and carry out all the terms and conditions of any partnership agreement.

29. Business Conducted in Corporate Form. The Trustee shall have power to: (i) acquire and hold shares in any closely-held corporation, and to incorporate any business in any state or possession of the United States of America or the District of Columbia, or in any foreign country; (ii) transfer to any corporation any of the assets of the trust estate, either real or personal, and receive in exchange shares of stock or other securities of the corporation; (iii) serve as an officer or director of any corporation; (iv) vote in person or by proxy the shares of any corporation; and (v) participate in voting trusts and pooling agreements, and deposit any shares with and transfer title to any committee, assignee, or trustee under such terms as the Trustee may consider advisable though the Trustee may also own shares or securities in the corporation for his own account. The Trustee may participate in reorganizations, and consolidations, and mergers concerning any corporation; may exchange such shares of securities for shares, securities, or other assets; may liquidate or join the liquidation of any corporation and may hereafter retain and operate, alone or in conjunction with others, any interest in any business so received.

30. Directions on Management. The Trustee is authorized to employ any managers, agents, attorneys, accountants, and other managerial or advisory personnel as the Trustee, in the Trustee's discretion, may consider necessary or desirable for the management and operation of any business interest held in the trust estate. The Trustee may delegate to any of them any of the Trustee's powers with respect to that interest, without liability for loss resulting from the acts or omissions of any of them, provided the Trustee shall use reasonable care in selecting them. The Trustee is authorized to pay them, out of the trust estate, such compensation as the Trustee, in the Trustee's discretion, determines to be reasonable and proper.

31. Power to Make First Mortgage Loans. The Trustee is authorized to invest and reinvest the trust proceeds in first mortgage loans on improved or unimproved real estate.

32. Abandonment of Property. The Trustee is authorized to abandon any property or interest in property belonging to the trust when, in the Trustee's discretion, such abandonment is in the best interest of the trust and its beneficiaries.

33. Retention of Unproductive Property. The Trustee may retain any property received in trust at any time without liability for loss or depreciation of value, regardless of the character or proportionate value of the property, whether such property is productive or nonproductive, movable or immovable, corporeal or incorporeal, corporate stock, partnership interest, or whether acquired or retained for income, investment, speculative or tax shelter purposes. The Trustee shall not be liable for a loss resulting from an act or failure to act, or from a loss or depreciation of trust property, unless the loss is attributable to a breach of the duty of loyalty to a beneficiary, a breach of trust committed in bad faith, or gross or willful negligence. The Trustee may commingle the assets of the separate trust established herein, including property subsequently added to any trust.

34. Facility of Payment. If a beneficiary is under legal disability, or, if in the Trustee's opinion, is incapable of properly managing his affairs die to illness, age or other cause, the Trustee may use or apply trust income or principal for his benefit. The Trustee may make payment by any reasonable method, including the following:

(a) directly to the beneficiary;

(b) to the legally appointed tutor (guardian) or curator (conservator) of the beneficiary;

(c) disbursing such amounts directly for the benefit of the beneficiary;

(d) by depositing all or any part of the income into a checking or savings account in a bank, savings and loan association or other depository in the name of the beneficiary;

(e) to another trust for the benefit of the same beneficiary; or

(f) to a custodian appointed under the Uniform Gifts to Minors Act adopted by any state.

(g) to recognize and honor the beneficiary's endorsement of any check issued by the Trustee to the beneficiary, whether or not the beneficiary is then a minor, and whether or not there is any person who is administrator of the minor's estate, tutor or guardian of the minor.

V. LIFE INSURANCE TRUST

1.1 Name. This trust shall be known as the ZIMMERMANN FAMILY TRUST.

1.2 Irrevocability. This trust shall be irrevocable.

2.1 Beneficiaries. The income beneficiary of this trust is Settlor's wife, Barbara, for her lifetime. The principal beneficiaries are Settlor's children, Smiley born January 1, 1935, and Happy born February 14, 1937, in equal portions.

2.2 Term. This trust shall not terminate prior to the death of Barbara Zimmermann. However, after the death of the Settlor and Barbara Zimmermann, the trustee may terminate the trust at any time, in whole or in part, as to a beneficiary in the trustee's sole discretion, and distribute all or a part of a beneficiary's share of trust property to the beneficiary at the sole discretion of the trustee. In addition, in the event that Barbara Zimmermann is not living upon a beneficiary reaching the age of 70, one-third of the beneficiary's trust estate shall be distributed to him; in the event that Barbara Zimmermann is not living upon a beneficiary reaching the age of 75, one-half of the beneficiary's then trust estate shall be distributed to him; and in the event that Barbara Zimmermann is not living upon a beneficiary reaching the age of 80, the balance of the beneficiary's then trust estate shall be distributed to him. In the event that Barbara Zimmermann is living when a beneficiary reaches the age of 85, then the trust estate shall be distributed to a beneficiary upon the death of Barbara Zimmermann.

2.3 Substitution of Beneficiary. If a beneficiary dies intestate and without descendants during the term of this trust, then the beneficiary's interest shall shift to the other principal beneficiary.

3.1 Distributions to My Wife. The net income of this trust shall be paid to my wife in no less than monthly installments or at such more frequent intervals as the Trustee deems fit. The Trustee may invade and distribute principal from the trust for my wife's benefit in order to provide for my wife's medical needs, maintenance and support in accordance with her accustomed standard of living.

3. .2 Distributions to My Children. After the termination of my wife's income interest, the Trustee may distribute to, apply or accumulate for a beneficiary the net income of the trust in such amounts and at such time as the Trustee determines in the Trustee's sole discretion. After the termination of my wife's income interest, the Trustee may pay to or apply for a beneficiary's benefit so much of the accumulated income, principal or both at such time and in such amounts as the Trustee determines in the Trustee's sole discretion. Any distribution to a beneficiary shall be charged to the beneficiary's share of the trust and shall not exceed such share.

3.3 Facility of Payment. The Trustee may make payment for the benefit of a beneficiary directly to the beneficiary, to any legally appointed representative of the beneficiary, by direct payment of expenses incurred or to be incurred for the beneficiary's benefit or by depositing the payment into a checking or savings account in the beneficiary's name at any bank, savings and loan association or other depository.

3.4 Spendthrift Clause. The interests of the beneficiaries shall be subject to the maximum spendthrift restraints permitted by Louisiana law.

3.5 Withdrawal Powers.

(a) The Settlor may, from time to time, make additional gifts or donations (including cash and policies of insurance) to the Trustee, either inter vivos or mortis causa, which additions shall be subject to all the terms and conditions of this Trust. The Trustee may also accept additions from any other person or persons for the benefit of the beneficiaries and all such gifts and donations shall likewise be subject to all of the terms and conditions of this trust. Any additions to the trust shall be accepted in writing by the Trustee.

(b) The Trustee shall give immediate notice to the principal beneficiaries of all contributions and additions to the trust in order that the principal beneficiaries shall have an opportunity to timely exercise the demand rights provided below. The notice may be in the form of a continuing notice with respect to any life insurance policy held in trust, stating the insurance policy premium due dates and premium amounts. With respect to the original contribution of trust property and any additions, the principal beneficiaries may demand at any time within 30 days after the date on which notice of such contribution or addition is given to the beneficiary, up to the amount of the transfers for such beneficiary by each donor to the trust, provided that such demand right shall not exceed the maximum annual gift tax exclusion per donor per calendar year then in effect under Section 2503(b) of the Internal Revenue Code of 1986 as may be increased or decreased from time to time, payable as soon as possible upon receipt by the Trustee of written demand. If a principal beneficiary does not exercise the demand right within the 30-day period following the date on which notice of the contribution or addition is given, the unused portion applicable to that demand period shall not cumulate to future years or demand periods. The Trustee may satisfy the exercise of any right to withdrawal by distributing to the beneficiary cash or other assets, including insurance policies (or interests therein). The Trustee shall maintain sufficient assets in trust to enable the Trustee to promptly honor any timely withdrawal re-quests at all times during which such withdrawal right may be exercised.

(c) The terms "contribution" and "addition" shall mean cash or other assets, including life insurance polices (or any interests therein), which are transferred to the Trustee to be held as part of the trust and shall also include any premiums on policies of life insurance (or any interests therein) owned by the trust, which premiums are paid by the Settlor or any other persons directly to the insurance companies issuing the policies, rather than first being paid to the Trustee as contributions to principal. If any premium is paid directly to an insurance company, the date of the contribution shall be deemed to be the date on which such premium payment is transmitted to the insurance company issuing the policy. The amount of any contribution to this trust shall be its value for federal gift tax purposes.

(d) If a principal beneficiary fails in legal capacity for any reason, the beneficiary's guardian or legal representative may make such demand on behalf of the beneficiary, it being the Settlor's intention that the principal beneficiaries have the broadest demand power available so as to entitle the donor to the annual federal gift tax exclusion. The property received pursuant to the demand shall be held by the guardian or legal representative for the exclusive benefit and use of the beneficiary.

3.6 Life Insurance. The Trustee shall not use trust income to purchase life insurance on the life of the Settlor or Settlor's spouse or use trust income to pay premiums on policies on the life of the Settlor or Settlor's spouse.

4.1 General Powers. The Trustee and any subsequent Trustee shall have and may exercise all of the powers of Trustee as expressly or implied-ly conferred upon Trustees under applicable laws and jurisprudence of Louisiana as may exist at present and in the future, as well as all other specific powers granted below.

4.2 Additional Powers. Without limiting Section 4.1, the Trustee shall have the following powers which shall be exercised in the best interest of the beneficiary:

A. To receive and invest and reinvest the assets of this trust in the acquisition, ownership, sale and handling of real and personal property, tangible and intangible, of every nature and kind.

B. To hold and retain trust property in the form in which the same may be when received by the Trustee, either as original trust property or otherwise, as long as the Trustee may deem advisable, whether or not such property is productive and notwithstanding that the same may not be prescribed or authorized by the laws relating to the investment of trust funds.

C. After the termination of my wife's income interest, to pay any estate and inheritance taxes allocable to any assets distributable to the trustor for which a beneficiary may be responsible, whether or not such taxes constitute a formal lien on trust property, in the Trustee's sole discretion.

4.3 Disclaimers. The Trustee may disclaim, renounce or refuse on behalf of the beneficiary any additions to the trust, whether inter vivos or mortis causa, in whole or in part.

5.1 Bond. The Trustee and any successor Trustee shall not be required to furnish security as Trustee.

5.2 Successor Trustee. If the Trustee is or becomes unwilling or unable to serve, John Rouchell of One Audubon Place, New Orleans, Louisiana, shall become Trustee until April 15, 2010. In the event of a further vacancy in the position of Trustee, including the resignation of a Trustee, then Karl Zimmermann VI shall become Trustee. In the event of a further vacancy in the position of Trustee, then the proper court shall appoint as Trustee a national bank doing business within the City of New Orleans, Louisiana with capital in excess of One Billion Dollars.

5.3 Acceptance. The Trustee accepts the obligations and duties imposed above and acknowledges and accepts, specifically, delivery of legal title to the property described above.

THUS DONE, READ AND SIGNED, in multiple originals in Orleans Parish, Louisiana, on the date set forth above.

V. REVOCABLE LIVING TRUST

BE IT KNOWN, that on this _____ day of _________, 199__,

BEFORE ME, the undersigned Notary and competent witnesses,

PERSONALLY CAME AND APPEARED:

CINDY RITTENBERG, wife of/and LEON H. RITTENBERG, JR. ("Settlors"), and CINDY RITTENBERG, wife of/and LEON H. RITTENBERG, JR. ("Trustees"), persons of the full age of majority whose domicile and mailing address is 3 Poydras Street, New Orleans, Louisiana, who declared unto me, Notary, that they do by these presents deliver, set over, convey and transfer with all legal warranties and with full substitution and subrogation in and to all rights and actions of warranty which Settlors have against all preceding owners and vendors to the Trustees, all of their right, title and interest to the property described on Schedule "A" attached hereto and made part hereof.

TO HAVE AND TO HOLD unto the said Trustees, their successors and assigns, in trust for the benefit of the beneficiaries named below, under the following terms and conditions:

1.1 Name. This trust shall be known as the RITTENBERG FAMILY TRUST.

1.2 Beneficiaries. Settlors shall be the beneficiaries of income, in equal portions, during their joint lifetimes. Upon a Settlor's death, the surviving Settlor shall become sole income beneficiary for life. This trust shall be for the benefit of the Settlors' children, Ronnie (who was born on February 1, 1975), Lance (who was born on February 2, 1976), and Janice (who was born on February 3, 1977) as principal beneficiaries, in equal portions, and for the benefit of Settlors as co-beneficiaries of income, in equal portions.

1.3 Revocability. At any time the Settlors may, by signed instrument delivered to the Trustees, revoke this trust, amend it in any manner, or withdraw any property from the trust. No amendment changing the powers or duties of the Trustees shall be effective unless ap-proved in writing by the Trustees. Notwithstanding the foregoing, upon a Settlor's death, the surviving Settlor shall have no power to revoke or amend this trust with respect to the deceased Settlor's interest in the trust as it exists on the date of the Settlor's death. For the purpose of this Section 1.3, a deceased Settlor's "interest" means a one-half interest in community property and a complete interest in separate property either contributed to the trust by the deceased Settlor or any property traceable or attributable to such property.

2.1 Term. Except as provided in Section 1.3, this trust shall terminate one year after the last Settlor's death.

3.1 Distributions to Settlors. During the term of this trust, the Trustees shall distribute the net income to the Settlors (or the survivor of them) no less than quarterly or at such more frequent intervals as the Trustees deem appropriate. The Trustees may pay to or apply for the benefit of Settlors so much of the princi-pal, at such time or times and in such amounts and manner as the Trustees, in their sole discre-tion, shall deter-mine, to provide for the Settlors' support, welfare or medical needs in accordance with their accustomed stan-dard of living when the distribution is to be made.

3.2 Death of a Settlor. If a Settlor dies, the surviving Settlor shall become sole income beneficiary. After the death of either Settlor, no invasion of principal shall be made for the surviving Settlor's benefit to the extent such invasion would impinge upon the forced portion or legitime, if any, of a principal beneficiary held by the Trustees determined under Louisiana law in effect at the deceased Settlor's death. Any invasion of principal for the surviving Settlor's benefit shall be charged first against the portion of the Trust which has become irrevocable (to the extent it does not impinge legitime) pursuant to Section 1.3 and to which the Trustee (or the deceased Settlor's Executor) made an election under Section 2056(b)(7) of the Internal Revenue Code. Any accrued income payable to a Settlor as of the date of a Settlor's death shall be payable to the deceased Settlor's estate.

3.3 Substitution of Principal Beneficiaries. If a principal beneficiary dies during the term of this trust while either or both Settlors are living, the principal beneficiary's interest shall remain in trust for the benefit of the bene-ficiary's heirs or legatees until such time as both Settlors have died. If a principal beneficiary dies during the term of this trust after both Settlors have died, the principal beneficiary's interest shall be distributed to the beneficiaries' heirs or legatees. Notwithstanding the foregoing, if a principal beneficiary dies intestate and without descendants during the term of this trust, the deceased beneficiary's interest shall vest in the beneficiary's surviving siblings as substitute principal beneficiaries, in equal portions, subject to the terms of this Trust.

3.4 Facility of Payment. The Trustees may make payment for the benefit of a beneficiary directly to the beneficiary, to any legally appointed representative of the beneficiary, by direct payment of expenses incurred or to be incurred for a beneficiary's benefit or by depositing the payment into a checking or savings account in the beneficiary's name at any bank, savings and loan association or other depository.

3.5 Spendthrift Clause. The interests of the principal beneficiaries, both as to income and principal, shall be subject to the maximum spend-thrift restraints permitted by Louisiana law.

3.6 Additions. The Settlors may, from time to time, make additions to the trust and may amend, substitute or withdraw properties on Schedule A of the trust, except as provided in Section 1.3.

IV.
Powers and Duties of the Trustees

4.1 General Powers. The Trustees and any successor Trustee shall have and may exercise all of the powers of Trustees as expressly or impliedly conferred upon Trustees under applicable laws and jurisprudence of the Louisiana as may exist at present and in the future, as well as all other specific powers granted below.

4.2 Additional Powers. Without limiting Section 4.1, the Trustees shall have the following powers:

A. To invest trust funds in shares of any corporation formed after the date of this instrument, notwithstanding the fact that a Trustee may be an officer of the corporation.

B. To borrow any sums of money that the Trustees may consider necessary or appropriate in the administration of this trust, and any such sums may be borrowed from any source whatever, including beneficiaries of the trust.

C. To purchase assets from and to sell or lend assets to any other trusts or estates despite the fact that a Trustee of this trust may also be one or more of the Trustees of such other trusts or the executor of Settlors' estates and the executor of such other estates.

D. To receive and invest and reinvest the assets of this trust in the acquisition, ownership, sale and handling of real and personal property, tangible and intangible, of every nature and kind.

E. To hold and retain trust property in the form in which the same may be when received by the Trustees, either as original trust property or otherwise, so long as the Trustees may deem advisable. However, after the death of a Settlor, the Trustees shall be required to make trust property productive of income upon demand of the surviving Settlor.

F. To continue and operate, in whole or in part, or to participate in the operation of, any business or business interest received by the Trustees for the trust, either as original trust property or otherwise, as long as the Trustees may deem advisable, and to do any and all things which the Trustees deem appropriate thereto and which the Trustees might do as absolute owners and holders thereof, including the right to invest additional capital therein, to incorporate said business, to change the nature of the business, or enlarge or diminish the scope of its activities, or dissolve or liquidate it, or to participate in such incorporation, change, dissolution or liquidation.

G. To make such tax elections as the Trustees deem appropriate, including but not limited to a marital deduction election as to all or any portion or percentage of the property held in the Trust, after considering the death tax consequences to a Settlor's estate and the surviving Settlor's estate, the surviving Settlor's apparent life expectancy, the other tax credits available to the Settlors' estates and any other factors the Trustees deem relevant. The Trustees' decision to make or not make such election (either in whole or in part) shall be final, binding and conclusive on all parties in interest and the Trustees shall have no liability as a result of such decision.

H. After the death of a Settlor, to pay any and all estate and inheritance taxes for which the surviving Settlor may be responsible, whether or not such taxes constitute a formal lien on trust property, in the Trustee's sole discretion. After the deaths of both Settlors, to pay any and all estate and inheritance taxes for which a beneficiary may be responsible, whether or not such taxes constitute a formal lien on trust proper-ty, in the Trustees' sole discretion.

5.1 Bond. The Trustees and any successor Trustee shall not be required to furnish security as Trustee.

5.2 Successor Trustee. If one of the Settlors becomes unwilling or unable to serve as Trustee, the remaining Settlor shall serve as sole Trustee. If both Settlors become unwilling or unable to serve as Trustees, the major principal benefi-ciaries shall serve as co-successor Trustees. A Settlor's inability to serve shall not require a judicial determination of incompetency. A Settlor may be removed as Trustee upon certification by physician selected by the other Settlor, or, if only one Settlor is serving as Trustee, by a physician selected by the major principal beneficiaries, to the effect that the Settlor is unable to perform the duties of Trustee under this Trust due to mental or physical in-ability. If a Settlor objects to removal as Trustee, the Settlor shall select a physician who, along with the physician selected as provided above, shall select a third physician whose determination of the Settlor's ability or lack of ability to serve as Trustee shall be conclusive on all parties in interest.

6.1 Acceptance. The Trustees accept the obligations and duties imposed above and acknowledge and accept, specifically, delivery of the legal title to the property described on Schedule "A" attached hereto and made part hereof.

THUS DONE, READ AND SIGNED in my office in New Orleans, Louisiana, on the date set forth above, in the presence of the under-signed witnesses and me, Notary, after due reading of the whole.

____________________________
Notary Public

Explanation

The writer does not recommend the use of a revocable living trust during the existence of a community property regime. There are too many unanswered questions. For example, what if one settlor wants to revoke the trust and the other does not? Article 2337 of the Civil Code prohibits a spouse from alienating to a third person his undivided interest in community property prior to the termination of the community property regime. A revocable living trust has its place but should be used very sparingly and only when appropriate, such as if the settlor is a single person and owns no assets except publicly traded securities. Another use might be for a Louisiana resident owning real estate in a state other than Louisiana.

VII. MISCELLANEOUS

A. Crummey Letters

1. Simple Crummey Letter

Dear Barbara and Karl,

I am writing this letter to you in my capacity as trustee of the Zimmermann Family Trust in connection with a donation made by Karl of Equitable Life Insurance Policy Number 00000000 this date. This letter is being written to you in your capacity as administrators and parents of your minor children, Happy and Smiley. They are the principal trust beneficiaries.
Please note the provisions of section 3.5 of the trust which authorize you to withdraw any gifts, in your capacity as the representative of your children, within 30 days of this donation. Therefore, please be advised that you have the right to withdraw said property from the trust.

Sincerely,

Leon Rittenberg III, Trustee

2. Perpetual Crummey Letter

Dear Barbara and Karl:

THE FIRST TWO PARAGRAPHS ARE THE SAME AS IN THE SIMPLE CRUMMEY LETTER ABOVE. THE FOLLOWING ADDITIONAL PARAGRAPH IS NEEDED.

This letter shall serve as a continuing notice. The annual premium on this policy is $3,000 and is due on August 1st of each year. Karl has advised me that he will pay this premium annually. Therefore, let this letter serve as a continuing notice under the trust agreement which authorizes you to withdraw an amount equaling said $3,000 annual premium within 30 days of the premium due date.

Sincerely,

Leon Rittenberg III, Trustee

B. Provisions for a Forced Heir

In the event that I have any forced heirs at my death, then in lieu of bequeathing my entire estate to Barak Palin, I bequeath unto him a lifetime usufruct on my entire estate and dispense him with the necessity of posting bond and grant him the right to dispose of nonconsumables upon which he has a usufruct.

I bequeath the remainder of my estate to all of my children conjointly, except that if any of them predecease me leaving descendants, then that which I have bequeathed to a predeceased child I hereby bequeath to his or her descendants, subject to their father's usufruct.

Explanation

The Civil Code provides that forced heirs are descendants 23 years of age or younger or descendants who, because of mental incapacity or physical infirmity, are permanent incapable of taking care of their person or administering their estate and, in some cases, grandchildren. Therefore, one never knows when writing a will whether he or she will have forced heirs. For example, the decedent could be 80 years old, have one well-to-do child who had a stroke right before the decedent's death, and another very poor child. Under such circumstances, the rich child would be a forced heir and the poor child would not. Therefore, in order to treat all children equally, a forced heir provision similar to the above may be appropriate.

If a will only provides for forced heirs and not all children are descendants, many inequities can present themselves. For example, if on the date of a parent's death he has three children ages 22, 25 and 26, then only the youngest child is a forced heir.

C. Living Will

DECLARATION

Declaration made this _____ day of _________________, 1997.

I, _____________________________, being of sound mind, willfully and voluntarily make known my desire that my dying shall not be artificially prolonged under the circumstances set forth below and do hereby declare:

If at any time I should have an incurable injury, disease or illness, or be in a continual profound comatose state with no reasonable chance of recovery, certified to be a terminal and irreversible condition by two physicians who have personally examined me, one of whom shall be my attending physician, and the physicians have determined that my death will occur whether or not life-sustaining procedures are utilized and where the application of life-sustaining procedures would serve only to prolong artificially the dying process, I direct that such procedures be withheld or withdrawn 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.

In addition, if I am in a coma or a persistent vegetative state and, in the opinion of the aforesaid physicians, have no known hope of regaining awareness and higher mental functions no matter what is done, then I also direct that all life sustaining procedures and equipment be withheld or withdrawn 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.

In addition, if I have brain damage or a disease that, in the opinion of the aforesaid physicians, makes me unable to recognize people or to speak understandably and have no known hope of regaining such abilities no matter what is done, then I also direct that all life sustaining procedures and equipment be withheld or withdrawn 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.

Life-sustaining procedures as described herin specifically include procedures utilized for respiration, hydration and nutrition.

In the absence of my ability to give directions regarding the use of such life-sustaining procedures, it is my intention that this declaration shall be honored by my family and physician(s) as the final expression of my legal right to refuse medical or surgical treatment and accept the consequences from such refusal.

I understand the full import of this declaration and I am emotionally and mentally competent to make this declaration.

____________________________________
(Signature)

______________________, ____________________, State of Louisiana
(City) (Parish/County)

The declarant has been personally known to me and I believe him or her to be of sound mind.

____________________________________
(witness)

____________________________________
(witness)

Explanation

The Louisiana legislature has adopted a statute which includes a form for a living will. The above living will is more comprehensive and covers the use of certain medical procedures in the event of complete mental incapacity rather than only certain physical disabilities.

Disclaimer