Memoranda of Wishes

A Memoranda of Wishes (MOW) also known as a Letter of Wishes is a document which supplements a Will to assist the Executor and/or the Trustee of a Testamentary Trust to comply with a Testator’s wishes for the distribution of the estate.  The MOW does not form part of the Will itself, and is usually not available to the beneficiaries. [Read more…]

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