The Specific Bequests tab appears only if at least one specific gift category is selected on the Document Selection tab. To access this tab, you must select one or more of the following:
Cash gifts
Real property gifts
Business interest gifts
Pet provisions
If none of these categories are selected, the Specific Bequests tab will not appear in the drafting interview.
The Specific Bequests tab organizes these gifts by asset type while applying a consistent structural framework to ensure clarity and coordination across the plan.
Core Structural Decisions
Across all gift types, the drafter must determine:
What is being gifted
To whom it is given
When it is distributed in multi-client plans (first death or second death)
Contingent beneficiaries, if applicable
These structural choices drive how the tab functions and how the resulting document language is generated.
Beneficiary Structures
Gifts may be directed to:
One or more named individuals
A defined class of people (e.g., children or descendants)
One or more charitable organizations
The system adapts drafting language based on the selection.
Timing in Multi-Client Plans
For married or partner plans, timing must be determined:
At first death: The gift is paid at the first client’s death, reducing assets available to the surviving spouse or partner.
After second death: The gift is deferred until both clients have died, preserving survivorship flexibility.
Single-client plans do not include a timing distinction.
Contingent Beneficiaries
Where supported by the package, contingent beneficiaries may be chosen to preserve client intent if the primary beneficiary does not survive.
Cash Gifts
Cash gifts direct a fixed dollar amount to a named beneficiary before the residue of the estate is distributed. Each cash gift is expressed as a defined sum rather than a percentage. This reflects the client’s intent to transfer a specific amount rather than a proportional share of the estate.
Cash gifts may be made to:
One or more named individuals
A defined class (such as “my grandchildren”)
One or more charitable organizations
These gifts are commonly used for charitable legacies, equalizing distributions, or targeted monetary gifts.
Timing choices and contingent beneficiary treatment follow the structural framework described above.
Gifts of Real Property
Real property gifts transfer identified real estate as a specific bequest rather than allowing it to pass through the residuary estate.
Key aspects to consider in drafting language:
Property Identification:
Enter a description that reasonably identifies the property in ordinary language. This can be a street address (e.g., “123 Main Street, Anytown, State”), a lot or parcel description (e.g., “Lot 4, Block 7, Springfield”), or another clear reference. The system does not require a formal legal description but should avoid ambiguity.
Interest Being Gifted:
Decide whether the entire ownership interest or only a portion (e.g., a percentage or fractional share) is being transferred. For fractional interests, the drafting language reflects co-ownership among the beneficiaries.Multiple Beneficiaries:
If more than one beneficiary is designated, the language accommodates shared ownership. It is important to confirm how co-ownership is intended to function (e.g., equal shares or specified percentages) so that the executed document correctly reflects that intent.Practical Considerations:
Real property transfers may implicate local transfer tax, recording requirements, or zoning nuances. Drafting language focuses on the gift itself, while attorneys should confirm whether supplementary language (such as a power to sell or retain) is needed based on the client’s broader plan.
Timing and contingent treatment follow the same framework described earlier in this article.
Gifts of Business Interests
A business interest gift transfers a client’s ownership interest in a closely held entity — such as a corporation, limited liability company, or partnership — to one or more beneficiaries. These gifts often arise as part of broader succession planning, but within the drafting context the focus is on the ownership interest itself.
Drafting considerations include:
Entity Identification:
Clearly identify the business entity as it should appear in the documents. Include the full legal name and, if desired, an identifying state or entity type (e.g., “Acme Widgets, LLC, a State of X limited liability company”).Interest Specification:
The ownership interest being transferred can be defined as a percentage (e.g., 25%) or as an identifiable portion of the membership/stock units. The drafting language reflects proportionate interests based on the chosen structure.Multiple Beneficiaries and Shares:
If interest is to be divided among multiple beneficiaries, the allocation should be specified so the document reflects each recipient’s share accurately. The system accommodates proportional language reflecting those allocations.Entity-Specific Impacts:
Business entities may have governing agreements (e.g., operating agreements, shareholder agreements) that affect transfer restrictions, rights of first refusal, or approval requirements. While those operational rules lie outside this tab, it is useful to confirm consistency between the intended gift and any contractual limitations that may apply.
Timing and contingent treatment follow the structural framework described earlier in this article.
Provisions for Pets
Pet provisions allow clients to direct the future care of animals in a way that differs from standard property distributions. Instead of treating pets as general personal property, this category allows intentional designation of caregivers.
Key drafting elements include:
Caregiver Designation:
A client can name one or more caregivers who will assume responsibility for the pet. Successor caregivers may also be designated in the event a primary caregiver is unable or unwilling to serve.Coordinating Care:
Because pets require ongoing attention rather than a one-time transfer, the draftee may include related language describing an expectation for care. This tab also supports the inclusion of a modest cash gift earmarked for the pet’s care, such as veterinary expenses or boarding costs, if such language is supported in the template.Distribution Timing:
In plans involving two clients, timing choices may apply (e.g., whether the caregiving provision activates at first death or after second death). Aligning pet provisions with the client’s broader survivorship goals ensures clarity in document output.Optional Support Gifts:
An optional financial gift may be coordinated within this section to support ongoing care. If selected, the drafting language reflects the intended purpose of that support — for example, contributions toward veterinary care or boarding costs — without implying a fiduciary obligation beyond customary administration.Fallback and Trustee Authority:
Where a caregiver is not able or unwilling to serve, or if no caregiver survives, the plan’s disposition language should reflect whether a trustee or personal representative has discretion to determine care, sale of the animal, or use of funds provided for support.
Timing and contingent treatment follow the structural framework described earlier in this article.
Default Abatement and Tax Treatment of Specific Bequests
By default, Agile EP's templates does not alter statutory abatement rules. If estate assets are insufficient to satisfy all gifts, default abatement principles apply unless the document is customized after assembly to provide otherwise.
Additionally, Agile EP's standard tax and expense provisions allocate debts, administrative expenses, and estate taxes to the residuary estate. Because the "residue" is defined as what remains after specific gifts are satisfied, specific bequests are not charged with those amounts unless the document is customized after assembly to provide otherwise.