Adkins & Purkey, PLLC

By Chris Purkey | Adkins & Purkey, PLLC

A last will and testament directs how probate property should pass at death, nominates the person who will administer the estate, and can address guardianship and trust arrangements for minor beneficiaries. It is one part of a complete estate plan, not a substitute for reviewing deeds, beneficiary designations, powers of attorney, and health-care documents.

Who can make a will in North Carolina?

G.S. 31-1 provides that a person of sound mind who is at least 18 may make a will. North Carolina recognizes several forms, but an attorney-drafted attested written will is designed to state the plan clearly and satisfy the applicable formalities.

What should the will address?

Executor and backups

Name the person or institution requested to administer the estate and at least one alternate. Consider trustworthiness, organization, family dynamics, location, and willingness to serve.

Specific gifts

Identify any particular property or amount intended for a person or organization. Consider what happens if the beneficiary dies first or the item is no longer owned.

The residuary estate

The residue is what remains after enforceable debts, expenses, and specific gifts. A complete residuary clause helps prevent property from passing under intestacy because it was overlooked.

Minor children and beneficiaries

Parents may nominate guardians and establish a trust or custodial arrangement rather than directing an outright inheritance to a minor. The will should identify trustees, successor trustees, distribution standards, and the age or conditions for final distribution.

Digital and personal property

Consider online accounts, digital assets, intellectual property, sentimental objects, collections, pets, and instructions that may be better placed in a separate memorandum where permitted.

Taxes, expenses, and administrative powers

A well-drafted will can address allocation of taxes and expenses, sale or retention of property, business interests, and powers needed to administer the estate efficiently.

How is an attested will signed?

Under G.S. 31-3.3, an attested written will is signed by the testator and attested by at least two competent witnesses. The testator must sign or acknowledge the signature to the witnesses, and the witnesses sign in the testator’s presence.

A will can also be made self-proved through the acknowledgment and affidavits described in G.S. 31-11.6. Proper execution matters because the Judicial Branch warns that some wills fail due to missing legal requirements.

What does not necessarily pass through the will?

Life insurance, retirement accounts, payable-on-death accounts, survivorship property, and certain trust assets may pass by beneficiary designation or ownership form. The North Carolina Judicial Branch estates guide distinguishes probate and non-probate assets. An estate plan should coordinate both.

When should a will be reviewed?

Review after marriage, separation, divorce, birth or adoption, death of a beneficiary or fiduciary, a major move, purchase or sale of significant property, business changes, or a substantial financial shift. Also review periodically because family circumstances and law change.

For the relationship between wills and trusts, read Do You Need a Will, a Trust, or Both?.

This article is general information and is not legal advice. Estate-planning recommendations depend on family, assets, goals, and current law.