Drafting Wills That Follow Jewish Law

When drafting a will for a client who wishes to observe the halakha, an attorney should be wary of a number of issues. Below is a list of six issues an attorney should keep in mind; however, the following list is not exclusive and does not serve as a proper substitute for consulting with a competent rabbinic authority:

1. The order of inheritance is as follows and continues for reach previous generation:
   1. Son (the oldest son receives a double Portion),
   2. Daughter,
   3. Decedent’s father,
   4. Paternal brothers,
   5. Paternal sisters,
   6. Paternal grandfather,
   7. Paternal uncles,
   8. Paternal aunts, and
   9. Paternal great-grandfather.
2. A decedent’s wife is entitled to either a pre-fixed amount as found in an antenuptial agreement or to support from the decedent’s estate until she remarries.
3. Daughters are entitled to money to pay for weddings and, if the daughter is a minor, to pay for her support.
4. Inter vivos trusts, transfers to revocable trusts, the doctrine of dina d’malchuta dina, and estate indebtedness through a promissory note all comply with halakha rules.
5. If the decedent is the wife, the husband has first order of priority in inheriting her estate.
6. Income and Gift Tax Consequences can arise if the estate plan follows an estate indebtedness method.

See K. Eli Akhavan (Attorney, Mineola, NY), Basic Principles of Estate Planning Within the Context of Jewish Law, Probate & Property 60-63 (Jul./Aug. 2011).

Special thanks to Jim Hillhouse (WealthCounsel) for bringing this article to my attention.