遗嘱起草指南

以下为基于中华人民共和国现行法律制度（以《中华人民共和国民法典》《中华人民共和国公证法》《中华人民共和国保险法》等为依据）拟定的“公证遗嘱用草案”。鉴于遗嘱最终将通过线下公证形成公证遗嘱，建议您携本草案及相关材料至有管辖权的公证机构，由公证员核验身份、意思表示并按规范文本出具公证遗嘱。请在括号处如实补充信息并核对财产信息的准确性。

遗嘱（公证用草案）

立遗嘱人（被继承人）：（姓名），性别（ ），公民身份号码：（ ），住所地：（ ），联系方式：（ ）。

一、意思表示与能力声明
1. 本人现年（ ）周岁，具有完全民事行为能力。立此遗嘱出于本人真实意思表示，未受任何胁迫、欺骗或重大误解。
2. 本遗嘱为本人对合法所有之个人财产依法作出的单方民事法律行为，意在于本人死亡后生效并据以处分本人遗产及指派遗嘱执行人。

二、遗产范围与财产状况说明
为便于遗嘱执行，现就本人主要财产范围作如下列明（详见本遗嘱附件一《财产清单》）：
1. 不动产（共三套）：
   - 房产一：坐落（ ），不动产权证书/房屋所有权证编号（ ），权利性质（ ），共有情况（ ）。本人持有份额：（ ）。 
   - 房产二：坐落（ ），编号（ ），权利性质（ ），共有情况（ ）。本人持有份额：（ ）。
   - 房产三：坐落（ ），编号（ ），权利性质（ ），共有情况（ ）。本人持有份额：（ ）。
2. 银行存款与理财产品：开户行（ ），账号末四位（ ），产品名称（ ），当前估值（ ）。其他金融资产（证券账户/基金/理财/结构性存款等）详见附件一。
3. 人寿保险：保险公司（ ），保单号（ ），被保险人（本人/他人），受益人指定情况（已指定/未指定）。声明：对已有效指定受益人的寿险，保险金归受益人所有，不作为本人遗产；如未指定或受益人先于本人死亡且未重新指定，保险金依法并入遗产，按本遗嘱处分。
4. 债权债务：包括但不限于出借款项、应收款项及依法应予清偿之债务，详见附件一。
5. 夫妻共同财产与共有：如上述财产中属夫妻共同财产或共有财产，本遗嘱仅处分本人依法享有之份额；在遗嘱执行时依法先行确认或析出本人份额。

三、遗产处分与继承安排
在依法清偿本人债务、办理税费及合理丧葬费用后，本人遗产按如下安排处理：

（一）不动产处分
1. 房产一（本人份额）：由（受益人姓名，建议：配偶姓名）无偿继承；如该受益人先于本人死亡、与本人同时死亡或放弃继承，则由（备用受益人姓名，建议：子女/父母/弟弟，或指定多人及比例）继承。
2. 房产二（本人份额）：由（ ）（受益人及份额）继承；备用（ ）。
3. 房产三（本人份额）：由（ ）（受益人及份额）继承；备用（ ）。
说明：如房产存在按揭贷款或他项权利，遗嘱执行人先行办理债务清偿或与继承人协商承担，并依法办理不动产转移登记。

（二）银行存款与理财
1. 本人名下银行存款（含定期存款）及理财产品，在依法扣除清偿本人债务、税费及合理的丧葬费用后，按如下比例由下列受益人继承：
   - 配偶（姓名）：（ ％）
   - （其他继承人或受遗赠人姓名）：（ ％）
   - 备用安排：如上述任一受益人先于本人死亡、与本人同时死亡或放弃继承，其份额由（ ）（按顺位或按比例分摊）承受。
2. 证券账户、基金及其他金融资产，依前款同一比例与顺位处置，或特别指定如下：（如有差异化分配，请列明账户与受益比例）。

（三）其他财产与权利
1. 动产（车辆、贵金属、艺术品等）：（按清单编号逐项分配或按比例归属）。
2. 债权：由遗嘱执行人依法催收后，纳入遗产总额按前述比例分配，或特别指定：（ ）。
3. 如有知识产权收益、股权、合伙份额等权利性财产，依法评估并按本遗嘱比例分配；涉及股东资格或合伙人变更的，由遗嘱执行人依法协助办理。

（四）特别照顾与必要份额
对生活确有困难且无劳动能力的法定继承人（如存在此情形者），在上述分配基础上依法予以适当照顾。已尽主要赡养、扶养义务的继承人可依法予以适当多分。

（五）遗赠
如有对非继承人的财产性赠与（如公益捐赠或特定个人受益），请明确：（受遗赠人姓名、身份证件信息、受赠财产或比例）。受遗赠人在本人死亡后60日内未表示接受的，视为拒绝受遗赠。

四、遗嘱执行人
1. 本人指定配偶（姓名，身份证号码： ）为本遗嘱执行人。其有权代表遗产进行如下事务：
   - 清理遗产、编制遗产清单、保管遗产；
   - 查询、冻结、提取和处分银行账户与金融产品，依法处理证券账户等；
   - 办理解缴税费、偿还债务、处置与遗产相关的诉讼、仲裁及非诉纠纷；
   - 办理不动产、车辆等权利变更登记；
   - 聘请律师、税务师、会计师、评估机构等必要的专业人士，相关合理费用在遗产中列支；
   - 为实现遗嘱目的所必需的其他事务。
2. 备用遗嘱执行人：如上述执行人死亡、丧失或放弃执行职务、被依法撤销或因其他事由不能履职，由本人之弟弟（姓名，身份证号码： ）自动继任遗嘱执行人，享有前述同等权限与义务。
3. 遗嘱执行人应当忠实、勤勉、善意管理遗产，公平对待各继承人和受遗赠人。

五、债务与费用
1. 本人死亡时尚存之合法债务，由遗产承担清偿，限于遗产实际价值范围内；任何继承人非因自愿承诺，不因继承取得而承担超过遗产实际价值之个人责任。
2. 丧葬费、遗嘱执行的合理费用、公证费、评估费、律师费及依法应缴税费，由遗产优先支付。

六、保险利益声明
对本人作为被保险人的人寿保险：
1. 已有效指定受益人的，保险金依法直接支付给受益人，不作为遗产分配；
2. 未指定或受益人丧失受益权的，保险金依法转为遗产，按本遗嘱约定处分；
3. 如需变更受益人，另行依《保险法》及保单条款向保险人办理变更，不以本遗嘱代替受益人变更手续。

七、冲突与解释
1. 本遗嘱所涉与夫妻共同财产、共有财产相冲突部分，仅在本人份额范围内发生效力。
2. 如本遗嘱部分条款因法律变更、客观情况显著变化或与强制性规定冲突而无效，其他条款不受影响。
3. 本遗嘱为本人真实意思表示之最终安排；如另行订立公证遗嘱，与本遗嘱不一致的，以时间在后的有效公证遗嘱为准。

八、生效、撤销与变更
1. 本遗嘱自本人死亡之日起生效。
2. 本人有权随时依法撤销或变更本遗嘱。建议通过公证形式进行撤销或变更，以明确效力层级和时间顺位。

九、签署
立遗嘱人签名（手写）： 
签署日期：    年  月  日
签署地点： 

说明：拟办理公证遗嘱的，最终文本、见证及签署要素以公证机构制作的《公证遗嘱》及《公证书》为准。

附件一：财产清单（示例格式，办理前请据实补充）
A. 不动产列表：坐落、证载权利人、份额、不动产权证编号、共有情况、抵押情况
B. 银行账户与定存：开户行、账户后四位、存款类型、金额
C. 理财/证券类资产：机构、账户编号、产品/证券代码、数量/净值
D. 车辆及大额动产：品牌型号、登记证信息
E. 人寿保险：保险公司、保单号、受益人指定情况
F. 债权债务：债务/债权人、金额、到期日、证据材料

线下公证与存档办理要点（供执行准备）
1. 公证机构选择与预约：向户籍地、经常居住地或主要财产所在地具有管辖权的公证处预约“公证遗嘱”。携带身份证、户口簿/居住证、婚姻状况证明、财产权属证明（不动产权证、银行资产证明、保单等）、拟定财产清单。
2. 公证流程：身份与行为能力审查、意思表示核验、财产状况核对、起草并宣读遗嘱文本、签名/捺印、公证员制作并出具《公证书》。公证遗嘱具优先效力。
3. 存档与保管：选择一项或多项——
   - 由公证处留存原件并出具副本；
   - 个人将公证遗嘱副本密封存放于安全地点；
   - 自愿另行在“中华遗嘱库”等专业机构登记备案（非强制，但有助于检索）。
4. 后续变更：如财产结构变动、家庭成员变化（婚姻、出生、死亡）或税制/法律政策变化，应及时通过公证程序变更或重立遗嘱。

法律依据与要点提示（摘要）
- 继承编基本规则：自然人有权依法立遗嘱处分个人财产并指定遗嘱执行人；遗嘱须符合法定形式与内容要求；公证遗嘱由公证机构制作，具有优先效力。
- 遗嘱形式与效力：我国法认可多种遗嘱形式，公证遗嘱为公证员依法办理、形式审查严格，通常较其他遗嘱具更强的证明力与效力稳定性。
- 见证人规则：办理公证遗嘱通常不另设见证人；其他形式遗嘱的见证人不得为继承人、受遗赠人及其近亲属，且须完全民事行为能力人。
- 夫妻共同财产限制：遗嘱仅能处分本人份额；涉及共有的，先行析产或按份额办理权属转移。
- 债务清偿与必要照顾：先清偿债务、税费与丧葬费用；对生活确有困难并无劳动能力的法定继承人应予适当照顾；对主要赡养义务的继承人可适当多分。
- 保险金归属：依据保险法关于受益人制度的规定，指定受益人的人寿保险金直接归属于受益人，不并入遗产；未指定或受益人丧失受益权的，保险金并入遗产按遗嘱处分。

为确保本遗嘱与您的真实意愿完全一致并具可执行性，请您特别确认并补充：
- 各不动产具体受益人及份额（含备用安排）；
- 银行存款、理财与证券类资产的分配比例及备用顺位；
- 人寿保险的受益人是否需要同步在保险公司办理变更；
- 是否存在需“适当照顾”的法定继承人；
- 遗嘱执行人的联系方式与可替代人信息。

如您提供上述具体信息，我可据此生成可直接用于公证的定稿文本与财产清单清单格式。

以下文本为依据中华人民共和国（内地）现行法律（包括民法典与信托法）起草之“基本遗嘱”范本，供有一未成年子女之自然人使用，并实现：指定舅舅为监护人、外婆为备用监护人；设立教育金遗嘱信托并配套抚养条款，18周岁起分阶段释放。请在签署前由专业律师结合您的身份信息、财产状况及居住地进行最终校订，并根据实际需要办理公证或见证手续。

遗嘱

立遗嘱人（以下简称“本人”）：
- 姓名：［姓名］
- 身份证号：［号码］
- 出生日期：［日期］
- 住所地：［省市区具体地址］
- 婚姻状况：［已婚/未婚/离异/丧偶］（如为已婚，本遗嘱仅就本人对共同财产依法享有之份额处分）

第一条 立遗嘱目的与适用法律
1. 本人基于完全民事行为能力，出于自愿，依中华人民共和国民法典继承编之规定，特立本遗嘱处分本人死亡时的遗产，同时依中华人民共和国信托法之规定设立以本人之未成年子女为受益人的遗嘱信托，用于其教育、生活与医疗等正当目的。
2. 本遗嘱之订立、效力、解释与争议解决，均适用中华人民共和国（内地）法律。

第二条 撤销与最终性
本人此前就遗产所作之一切遗嘱、遗赠、财产分配声明或类似文件（无论书面、录音录像或其他形式），与本遗嘱内容不一致者，以本遗嘱为准；一致者继续有效。

第三条 家庭与被监护人信息
1. 本人之未成年子女：姓名［子女姓名］，性别［男/女］，出生日期［日期］，身份证号［号码］（以下简称“子女”）。
2. 如本人死亡时子女已成年，本遗嘱中关于未成年人监护与抚养之条款不再适用；与信托相关之条款仍依其约定执行。

第四条 遗产范围与债务清偿
1. 本人之遗产范围包括：本人的合法个人财产以及对夫妻共同财产中依法属于本人之份额，具体以本人死亡时的实际财产状况及依法应得份额为准。为便于执行，可另附《财产清单》（附件一），清单之更新不构成本遗嘱之变更。
2. 本人之遗产在分配与信托移交前，应先依法清偿本人尚未清偿之债务与所负税费。遗嘱执行人得为此进行合理之遗产管理与处置。

第五条 未成年人监护之指定
1. 若本人死亡且子女之另一方父/母同时死亡、被宣告失踪、被依法宣告无民事行为能力或限制民事行为能力，或被人民法院依法认定不适格或不宜担任监护人时，本人指定［舅舅姓名，身份证号］（与子女关系：舅舅）为子女之监护人。
2. 前项监护人不能或不愿履职、被撤销监护资格或丧失监护能力时，由［外婆姓名，身份证号］（与子女关系：外祖母）作为备用监护人承接监护职责。
3. 监护人之职责、权限与义务，依民法典婚姻家庭编关于未成年子女监护之规定执行，应以被监护人最佳利益为最高准则，保障其人身、财产及其他合法权益。

第六条 遗嘱执行人
1. 本人指定［遗嘱执行人姓名，身份证号，联系方式］为本遗嘱执行人（可与第五条所述监护人为同一人或不同人），负责：保全与清点遗产、清偿债务与税费、与利害关系人沟通、设立并移交遗嘱信托财产予受托人、监督信托成立进程及过渡期的抚养费划拨等。
2. 遗嘱执行人有权为实现遗嘱目的采取必要之管理与处分措施，但应以谨慎与诚实信用为原则。遗嘱执行人必要费用与合理报酬可自遗产中优先支付；标准由利害关系人协商或由法院确定。遗嘱执行人不能或不愿履职时，由备用执行人［备用执行人姓名］承接；均不能履职时，利害关系人可依法申请人民法院指定。

第七条 教育金遗嘱信托之设立（抚养条款与18周岁分阶段释放）
1. 信托设立与生效
- 本人依信托法设立以子女为唯一受益人之遗嘱信托（以下简称“本信托”），本信托于本人死亡并由受托人书面表示接受受托后成立并生效。若第一受托人未在合理期限内书面接受，则视为不接受，备用受托人得承接；受托人均不接受时，遗嘱执行人应协助由法院指定受托人。
2. 受托人、备用受托人与监察人
- 受托人：［受托人姓名或机构全称，统一社会信用代码/身份证号，联系地址］。
- 备用受托人：［备用受托人姓名或机构全称］。
- 信托监察人：［监察人姓名或机构全称，可指定外婆担任］负责监督受托人忠实履职并查阅信托账目，有权对受托人重大处分提出书面异议并要求更正。
3. 信托财产与移交
- 本信托财产为本人死亡时遗产净值中的如下部分：［例如：现金存款人民币［金额或比例］%、某某证券账户全部金融资产、对［公司名称］之股权［比例］%、不动产［坐落及不动产证号］之处置价款净额等］。涉及不动产与股权的权属变更与估值，由遗嘱执行人依法办理或委托办理后，将净值移交受托人。
- 上述财产在移交至受托人名下之信托账户或专户之前，由遗嘱执行人依法代为管理。
4. 信托目的与用途
- 信托专用于子女在成年前之抚养、教育与医疗费用，以及成年后至信托终止时之高等教育、职业培训、住房租住与基本生活支持。
- 受托人应恪守忠实与谨慎义务，分账管理、定向用途，不得与自有财产混同。
5. 抚养与教育费用支付规则（适用于子女未成年期间）
- 子女未成年期间之生活费、教育费与必要医疗费，由监护人提出书面申请并附相关票据，受托人经形式审查后按月或按需划付，年度总额以不超过上一自然年本信托期末净值的［例如：6%—8%］及合理实际需要为限；遇重大疾病或紧急事项，监察人同意后可临时提高限额。
- 该期间信托财产收益优先用于上述费用，不足时可动用信托本金。
6. 18周岁分阶段释放与信托期限
- 自子女年满18周岁起，受托人应按以下节奏向子女本人直接支付信托款项，前提为子女不存在显失公平之挥霍行为：
  a. 年满18周岁：可一次性提取不超过信托期初净值的20%（主要用于教育及安家启动费用），其后每年按不超过当年信托净值的［例如：5%］发放生活与教育补助；
  b. 年满22周岁（或本科毕业以先到者）：额外一次性释放30%（如继续攻读研究生，可改为按学年拨付至学业完成）；
  c. 年满25周岁：向子女一次性释放本信托剩余全部财产并结清信托。
- 如子女在18周岁后存在明显赌博、毒品成瘾或其他严重损害其利益之行为，受托人经监察人书面同意，可暂缓或调整释放节奏，并以支付学费、医疗费、培训费及必要生活费为限；情况消失后恢复释放。
7. 投资与风险控制
- 受托人可为保值增值进行谨慎投资，限于银行存款、国债、货币与债券型公募基金、投资级信用债等低中风险品种；权益类投资比例原则上不超过信托净值的［例如：30%］。不得从事高杠杆及法律法规禁止之投资。
8. 信息披露与账目
- 受托人应每半年向受益人（未成年期间向监护人）及监察人出具书面报告，载明期初净值、收入、支出、费用、期末净值及重大事项；接受合理的审计要求。信托相关的必要税费与受托人合理报酬，从信托财产中支付，标准依约定或参考市场并经监察人书面确认。
9. 受益人变更与替代
- 子女在本信托终止前不幸死亡的，本信托余额优先用于清偿其丧葬等必要费用，剩余部分由本人之法定继承人依法继承；本人另有特别指定的替代受益人为［姓名/关系］的，则按该指定执行。
10. 信托终止
- 发生以下情形之一，本信托终止：（1）按本条第6款完成最终分配；（2）受益人死亡且无替代受益人；（3）法律规定之其他终止事由。终止后之剩余财产依本款约定处置。

第八条 保险金与账户受益人安排（如适用）
1. 本人名下人身保险之身故保险金（保单号：［具体编号］），受益人指定为“［本信托名称］之受托人（以信托受托人名义）”，用于充实本信托；无法更改受益人的，沿用原约定。
2. 网络账户与电子钱包余额等数字财产，作为遗产由遗嘱执行人清理后，按本遗嘱归入信托或直接由受益人承受。

第九条 必要份与照顾条款
对依法属于“缺乏劳动能力又没有生活来源”的必要继承人，应依法予以适当照顾。遗嘱执行人及受托人应在不违背本遗嘱主要目的的范围内，依法合理处理。

第十条 争议解决
因本遗嘱的订立、效力、执行与解释产生之争议，由本人生前住所地有管辖权的人民法院管辖。设立、执行信托过程中之争议，按信托法及相关司法解释处理。

第十一条 生效、修改与保管
1. 本遗嘱于本人死亡之时生效。本人生前可依法以同等或更高形式随时撤销或变更本遗嘱。
2. 本遗嘱原件由本人选择以下方式之一保管：［本人自留/交由律师或可信第三方保管/办理公证遗嘱并由公证机构保管］。如采用打印或代书遗嘱形式，应当有两名以上同时在场的合格见证人签名并注明日期；见证人不得为继承人、受遗赠人、监护指定人、受托人，亦不得与上述人员有其他重大利害关系。

签署
立遗嘱人（亲笔签名并按手印）：［签名］
日期：［年］年［月］月［日］日
地点：［地点］

见证人（如为自书以外形式）
见证人一：［姓名，身份证号，住址，签名］
见证人二：［姓名，身份证号，住址，签名］
见证日期：［年］年［月］月［日］日
见证声明：见证人确认立遗嘱人具备完全民事行为能力，系自愿订立本遗嘱，现场明确表达真实意思表示，见证过程合法、完整。

附件一（可选）：财产清单与账户信息、保险保单清单、受托人与监察人联系方式、信托专用账户开立安排等。

法律依据与执行要点（精要说明）
- 遗嘱与继承：依民法典继承编，自然人可依法处分个人财产、设立遗嘱、指定遗嘱执行人。遗嘱形式包括自书、打印（代书）、录音录像、公证等，应符合形式要件；多份遗嘱以最后制作的有效遗嘱为准。遗产应先行清偿债务与税费后再行分配。
- 监护指定：依民法典婚姻家庭编，父母可通过遗嘱或书面协议为未成年子女指定监护人及其顺位；指定内容以未成年人最佳利益为准，人民法院得就适格性进行审查。
- 遗嘱信托：依信托法，信托可由遗嘱设立；受托人负有忠实、谨慎与分账管理义务，应按信托目的管理与处分信托财产；可设监察人监督受托人；受托人可为自然人或依法设立的机构。遗嘱信托于立遗嘱人死亡并由受托人接受后成立。
- 必要照顾：对缺乏劳动能力又无生活来源的继承人，依法应给予适当份额的照顾；遗嘱不得规避强制性规定。
- 形式与落地合规：为降低争议与举证风险，建议办理公证遗嘱或在律师见证下签署；涉及不动产、股权等财产之权属变更与评估，应依登记与公司治理规则办理。将保险受益人指定为信托受托人，有助于资金迅速归集入信托专户。

重要提示与定制化建议
- 明确人名、身份证号、联系地址及财产清单，避免歧义。
- 若为已婚状态，本遗嘱仅处分本人对共同财产的份额；建议配偶同步完成配偶遗嘱或夫妻共同财产协议。
- 受托人选择至关重要。除指定亲属外，亦可考虑专业机构担任受托人或联合受托人，提高合规与稳定性。
- 签署形式务必合规。若不办理公证，应确保两名以上合格见证人在场且不具继承利害关系，并完整保留签署与见证证据（必要时同步录像）。
- 本范本为“基本版”，具体释放比例、教育年限支持、重大事项表决机制、税务处理、跨境财产与外汇事项、未成年人重大医疗决定授权等，可按个案作进一步细化。

如拟适用香港、澳门、台湾或境外法域，请另行依据当地强制性规范（遗嘱形式、强制继承份、信托监管等）作出重大调整。建议在签署前进行至少一次专业法律审阅与财务/税务评估。

PRELIMINARY COUNSEL NOTE (JURISDICTION REQUIRED)
This instrument is a model “pour-over” Last Will and Testament tailored to: (i) an individual holding 40% of the equity of a private company and unexercised equity options; (ii) a death-triggered transfer to a pre-existing Family Trust; and (iii) a contractual right of first refusal in favor of partners at an audited net asset value price. Because the enforceability of testamentary and corporate-transfer provisions turns on local law and the company’s governing documents, this draft must be localized by counsel in the testator’s domicile and the company’s jurisdiction. Specific citations (statutes and case law) should be inserted once jurisdiction is confirmed (e.g., Wills Act/UPC or equivalent for will formalities, Uniform Testamentary Additions to Trusts Act for pour-over, and local company law and contract law for transfer restrictions and ROFR).

LAST WILL AND TESTAMENT OF [FULL LEGAL NAME]

I, [Full Legal Name], of [City, Country], being of sound mind and disposing memory, do hereby make, publish, and declare this to be my Last Will and Testament (this Will), revoking all prior wills and codicils.

ARTICLE 1. IDENTIFICATION; FAMILY; DEFINITIONS
1.1 Identification. I am [marital status]. I have the following children: [names and birthdates]. References to “my issue” mean my lawful descendants, per stirpes, whether now living or hereafter born or adopted.

1.2 Definitions.
(a) Company means [full legal name of company], a [jurisdiction and form] with registered office at [address].
(b) Equity Interest means all equity securities of the Company legally or beneficially owned by me at my death, including my forty percent (40%) ownership interest (whether denominated as shares, units, or membership interests), together with all rights appurtenant thereto, subject to all restrictions and obligations in the Company’s charter documents, shareholders’/members’ agreements, and applicable law.
(c) Unexercised Options means all options, warrants, or other rights to acquire equity of the Company held by me at death, including any related awards or units issued under any equity incentive plan or award agreement (collectively, the Option Plan).
(d) Family Trust means the trust titled “[Name of Family Trust], dated [date],” of which [Trustee’s name(s)] is/are trustee(s), as amended from time to time, or any successor trust permitted to receive testamentary additions under applicable law.
(e) ROFR means any right of first refusal, co-sale, or buyback right in favor of the Company and/or my partners/shareholders pursuant to the Company’s constitutional documents, shareholders’ agreement, option agreements, or other binding instrument, including a pricing mechanism based on audited net asset value (Audited NAV).
(f) Audited NAV means the net asset value determined in accordance with the governing documents providing for such valuation, as certified by the Company’s independent auditor as of the applicable valuation date or other date as required by the ROFR terms.

ARTICLE 2. EXECUTOR; BOND; POWERS
2.1 Appointment. I appoint [Executor name] as Executor of this Will. If [he/she/they] does/do not qualify or ceases to act, I appoint [Alternate Executor name] as successor Executor.

2.2 Bond. No bond or surety shall be required of any fiduciary unless mandated by law or ordered by a court.

2.3 Powers. In addition to powers conferred by law, my Executor shall have full authority, without court order, to:
(a) collect, manage, vote, and dispose of the Equity Interest and any securities or rights related thereto; 
(b) exercise, settle, release, or allow to lapse any Unexercised Options as economically and legally appropriate under the Option Plan, including cash or cashless exercise, net settlement, or broker-assisted transactions; 
(c) comply with, perform, and enforce all provisions of the Company’s organizational documents, the shareholders’ agreement, the Option Plan, and any ROFR, including the delivery of notices, consents, transfer instruments, tax forms, spousal consents if applicable, and representations and warranties customary in private transfers; 
(d) obtain and rely upon any Audited NAV or valuation mandated or permitted by the governing documents and, if necessary, appoint an independent auditor of recognized standing to perform or verify such valuation; and 
(e) allocate and pay all taxes, transfer fees, legal and accounting fees, and other expenses incident to holding, exercising, or transferring the Equity Interest and Unexercised Options.

ARTICLE 3. DEBTS, EXPENSES, AND TAXES
3.1 Debts and Expenses. My Executor shall pay from my residuary estate all enforceable debts, administration expenses, and funeral expenses as soon as practicable.

3.2 Taxes and Apportionment. All estate, inheritance, succession, and similar death taxes (including taxes triggered by option exercise or by deemed dispositions) imposed by reason of my death shall be paid from my residuary estate, without apportionment, unless governing tax law mandates otherwise. My Executor may elect and allocate deductions, credits, and elections (including option exercise timing) to minimize overall tax burden.

ARTICLE 4. SPECIFIC DISPOSITIONS: COMPANY EQUITY AND OPTIONS; RECOGNITION OF ROFR
4.1 Equity Interest. Subject at all times to the Company’s governing documents, applicable law, and any ROFR:
(a) I devise all of my Equity Interest to the Trustee of the Family Trust, to be held, administered, and distributed according to the Family Trust instrument as it exists on my date of death, to the extent permitted by applicable law governing testamentary additions to trusts.
(b) If any ROFR must first be honored, my Executor shall present and offer the Equity Interest in the manner required by such ROFR. If the ROFR is exercised in whole or part, my Executor shall sell the subject Equity Interest to the entitled party(ies) for the price determined in accordance with the ROFR, which, per the governing documents, shall be the Audited NAV as certified by the Company’s independent auditor (or other specified valuation mechanism). The net sale proceeds shall be paid and assigned to the Trustee of the Family Trust as the substitute devisee.
(c) If and to the extent any portion of the Equity Interest is not subject to, or is not acquired under, the ROFR, such portion shall be transferred in kind to the Family Trust, subject to all transfer restrictions and approvals, including any required board or shareholder consent. My Executor shall use commercially reasonable efforts to obtain any required consents but shall not be liable if consent is refused or delayed.
(d) My Executor is authorized to enter into customary share purchase agreements, representations, indemnities (limited to the assets of my estate), and post-closing adjustments necessary to implement the ROFR and transfer.

4.2 Unexercised Options. With respect to Unexercised Options, to the fullest extent permitted by the Option Plan and applicable law:
(a) My Executor shall evaluate whether exercise is economically prudent (taking into account strike price, expiration, post-death exercise windows, tax impact, liquidity, and ROFR pricing) and may exercise such options in cash, cashless, or net-settlement form. 
(b) Any shares acquired upon exercise shall be transferred to the Family Trust, subject to the ROFR and transfer restrictions; if sold pursuant to ROFR, the net proceeds shall be paid to the Family Trust. 
(c) If exercise is not permitted or not prudent, my Executor may allow options to lapse. Any death benefits or cash-out rights under the Option Plan shall be collected for the benefit of the Family Trust.

4.3 Savings Clause; Priority of Governing Documents. Nothing in this Will shall be construed to override or impair the Company’s charter, shareholders’ agreement, the Option Plan, or any binding ROFR. In the event of conflict, such governing documents and applicable corporate law control. This Will confirms my intent that, after honoring those instruments, the economic benefit of my Equity Interest and Unexercised Options pass to the Family Trust.

ARTICLE 5. RESIDUARY ESTATE; POUR-OVER TO FAMILY TRUST
5.1 Pour-Over. I devise, bequeath, and appoint all the rest, residue, and remainder of my estate, of whatever nature and wherever situated, including any property that I may have a power of appointment to appoint, to the Trustee of the Family Trust, to be added to and held under the terms of the Family Trust as existing at my death, to the extent permitted by law (including, where applicable, the Uniform Testamentary Additions to Trusts Act or its local equivalent).

5.2 Failure of Trust or Invalidity of Pour-Over. If, at my death, the Family Trust does not exist, cannot receive additions, or the pour-over is ineffective, then I create under this Will a testamentary trust (the Testamentary Family Trust) for the same beneficiaries, purposes, and dispositive provisions stated in the Family Trust instrument dated [date], which is incorporated by reference for identification of beneficiaries and dispositive terms, and shall be administered by [Trustee] with all administrative and investment powers customary for modern trusts.

ARTICLE 6. FIDUCIARY ADMINISTRATION; INVESTMENT AND BUSINESS POWERS
6.1 Business Interests. My Executor and any Trustee may retain, manage, and operate any closely-held business interests, including the Equity Interest, without diversification, for such time as they deem advisable; vote securities; enter buy-sell agreements; and engage advisors. They may rely on valuations from independent auditors or appraisers and shall not be liable for declines in value absent willful misconduct.

6.2 Professional Advisors. Fiduciaries may employ and compensate legal counsel, auditors, tax advisors, valuation experts, and brokers and may rely in good faith on their opinions.

6.3 Exculpation and Indemnity. Fiduciaries acting in good faith shall be indemnified from the estate or trust for liabilities incurred in administration, except for bad faith, willful misconduct, or gross negligence.

ARTICLE 7. DIGITAL ASSETS
I authorize my Executor to access, handle, and dispose of my digital assets and electronic communications to the extent permitted by applicable law and service-provider terms, and to request disclosure or termination of accounts.

ARTICLE 8. SURVIVORSHIP; PER STIRPES; ANTI-LAPSE
Any devisee who fails to survive me by [30] days shall be deemed to have predeceased me, except as otherwise required by law. Distributions to my issue shall be per stirpes. Statutory anti-lapse provisions shall apply only to the extent not inconsistent with this Will.

ARTICLE 9. NO-CONTEST
If any beneficiary contests this Will or any trust established or funded hereunder without probable cause, such beneficiary’s interest shall be forfeited and shall pass as if such beneficiary predeceased me, to the maximum extent permitted by applicable law.

ARTICLE 10. GOVERNING LAW; CONSTRUCTION
This Will shall be construed and governed by the substantive law of my domicile at death with respect to validity, interpretation, and disposition of movables, and by the law of the situs for immovables, subject to applicable choice-of-law rules. Headings are for convenience only.

EXECUTION
I, [Full Legal Name], declare that I signed this Will on [date] at [city], in the presence of the undersigned witnesses, who witnessed and attested my signature at my request, and that I declare this instrument to be my Last Will and Testament.

Testator: _______________________________
[Full Legal Name], Testator

ATTESTATION
On [date], the Testator declared to us that this instrument is the Testator’s Last Will and Testament, and the Testator signed it in our presence. We now, at the Testator’s request and in the Testator’s presence and in the presence of each other, subscribe our names as witnesses, affirming that the Testator appeared to be of sound mind and under no undue influence.

Witness #1: _____________________________
Name: [Name]  Address: [Address]

Witness #2: _____________________________
Name: [Name]  Address: [Address]

[Add notary acknowledgment and/or self-proving affidavit if recognized/required in the governing jurisdiction.]

SCHEDULE A (INCORPORATED BY REFERENCE; FOR IDENTIFICATION)
A-1 Company. [Full legal name; jurisdiction and entity form; registration no.; address].
A-2 Shareholders’/Members’ Agreement. [Title and date], including ROFR providing for purchase at Audited NAV; any amendments.
A-3 Option Plan and Awards. [Plan name, date] and Award/Option Grant Notices and Agreements dated [list].
A-4 Family Trust. “[Name of Family Trust], dated [date],” currently administered by [Trustee], with principal place of administration [address].

PRACTICE NOTES FOR LOCALIZATION (TO BE COMPLETED BY COUNSEL)
1) Will Formalities. Insert statutory formalities and self-proving affidavit language per the testator’s domicile (e.g., two disinterested witnesses; notarization if required).
2) Pour-Over Validity. Confirm enforceability under local law (e.g., Uniform Testamentary Additions to Trusts Act or equivalent) and that the Family Trust is in existence and sufficiently identified, with a copy accessible to Executor.
3) Forced Heirship/Elective Share/Community Property. Confirm compliance with any compulsory share regimes for spouse or descendants; add spousal waiver or marital property agreement references if applicable.
4) Corporate Transfer Restrictions. Confirm the precise ROFR mechanics, valuation provisions for Audited NAV, required consents, and any post-death transfer limitations (including board approvals and timing). Insert mandatory clauses from the shareholders’ agreement verbatim if required.
5) Option Plan Post-Death Treatment. Verify post-mortem exercise windows, transferability limits, and whether options may be exercised by an estate or must be cashed out. Adapt Clause 4.2 accordingly.
6) Tax. Insert jurisdiction-specific tax apportionment and qualified disclaimers language; address potential Section 83/ISO/NSO or local equivalents for equity compensation; address estate/inheritance tax situs issues for cross-border holdings.
7) Execution Package. Provide signing instructions ensuring both witnesses are disinterested and physically present (or comply with authorized remote witnessing standards, if any).

REQUESTED INFORMATION TO COMPLETE FINAL DRAFT
- Testator’s full legal name, domicile, and citizenship(s).
- Marital status and full details of spouse/children (if any).
- Exact legal name, jurisdiction, and form of the Company; copy of charter, shareholders’ agreement, and ROFR clause.
- Details of the 40% Equity Interest (class, number of units/shares, certificate numbers if certificated).
- Option Plan and award/grant documents, including post-death provisions.
- Family Trust instrument and trustee details.
- Names and details of Executor(s) and alternate(s).
- Any specific bequests or charitable gifts (if desired).

Important: Do not sign this Will until it is reviewed and conformed to the governing jurisdiction’s formalities and to the Company’s binding documents.