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Contracts to Make a WillContracts to Make a Will

They can be used for estate plans and charitable giving.

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Conrad Teitell, Heather J. Rhoadesand 1 more

August 24, 2021

16 Min Read
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A donor wanted to make a charitable gift at death. We suggested an irrevocable pledge payable on death. Then, a question arose that was never before asked of us: “Can a donor make an irrevocable charitable bequest by a contract to make a will?”

To the law books (computers) we went. We found nothing specifically on contracts to make charitable gifts by will but a plethora1 of cases on the topic. We have more than charitable gifts on our minds, so the following takes a broad look at estate plans involving contracts to make a will.

Enforceability and Use

State law governs whether a contract to make a will is enforceable. Unlike charitable pledges, those contracts are enforceable only if all the elements of a contract (offer, acceptance and con...

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About the Authors

Conrad Teitell

President, Taxwise Giving

Conrad Teitell, A.B., LL.B., LL.M., 98.6. Chairman, National Charitable Planning Group, Cummings & Lockwood, Stamford Conn. For information about Conrad Teitell's publications and lectures visit taxwisegiving.com.

Heather J. Rhoades

 

Heather J. Rhoades practices in the areas of estate planning, estate settlement, trust administration and charitable planning.  She is resident in the West Hartford office where she is a Principal in the Private Clients Group.  She is a member of the firm’s charitable planning group.

Heather received her B.A. from the University of Connecticut and her J.D. from the University of Connecticut School of Law.  She now serves as a mentor for UCONN law students in their first year.

Heather is admitted to practice in Connecticut and is a member of the American, Connecticut and Hartford County Bar Associations.  She is also a member of the Executive Committee of the Estates and Probate Section of the Connecticut Bar Association and is co-chair of the continuing legal education subcommittee of this Section.  Heather is a member of the Hartford Foundation for Public Giving Professional Advisory Committee and the UCONN Foundation Planned Giving Professional Advisory Council.  In addition, Heather is a Director of the Estate and Business Planning Council of Hartford and chair of the seminar committee of the Council.

Heather is a frequent speaker on estate and tax planning issues and has authored a number of articles focusing on various estate planning subjects.

Brianna L. Marquis

Associate, Cummings & Lockwood

Brianna L. Marquis is an associate in Cummings & Lockwood's Private Clients Group and is based in the West Hartford office.