"Until one has loved an animal, a part of one's soul remains
unawakened."

Anatole France AnimalTalk Comment: 
I am not necessarily in agreement with all of the concepts set forth below, but the basic guidelines may be helpful. Remember that state laws differ. 
Always work with an attorney to ensure your wishes are properly worded and legally enforceable and ironclad. For many people, particularly the elderly, 
a companion animal is an important and comforting part of life, and the care and well-being of the companion animal is a primary concern. With this in mind, 
there are three situations in which a caretaker should plan for the care of the companion animal. 

1. On the death of the caretaker, provisions are necessary in the caretakers Will to provide effectively for comfort and care of the companion animal. 

2. On the death of the caretaker, advance arrangements should be made to protect the companion animal, during the period between the caretakers death and 
the admission of the Will to probate. Too often this period is not considered. Although a Will can make provisions for the care of the companion animal, 
no action can be taken by the Executor to carry out these provisions until the will has been admitted to probate and the Executor has received the 
authority to proceed by the issuance of letters testamentary. The time between death and the authority given to the Executor can vary between several 
weeks and several months. Plans must be made to ensure care for the companion animal during this interim period. 

3. Upon the incapacity or hospitalization of the caretaker, advance arrangements should be made to ensure care of the companion animal while the caretaker 
is hospitalized or incapacitated. The purpose of this information is to suggest various programs a caretaker can consider in order to provide for the 
comfort and care of his/her companion animal under any of these circumstances. In addition, included here is information and sample Will provisions which 
may be useful to attorneys who prepare Wills for clients with companion animals. (Note the accompanying sample Will provisions are not offered as legal 
advice and should not be relied upon without the independent advice of a qualified attorney concentrating in trust and estate matters).

Planning for Your Companion Animals In Your Will  
Designating Caretakers A caretaker should find a friend or relative willing to take his/her animal and give it a good home on the death of the caretaker. 
The matter should be discussed in advance with the potential caretaker to make sure the animal will be cared for appropriately. The person who will receive 
an animal as the result of a bequest in a Will should understand that he or she becomes the animal's caretaker and, as such, has all the rights and 
responsibilities to care for it. The caretaker should then ask a qualified attorney to draft his/her Will, leaving the animal to the caretaker the 
current caretaker has selected. It is best to name alternate caretakers in the Will in case the first-named person is unable or unwilling to take the 
animal when the time comes. An example of such a Will provision appears later (Sample Will Provision I) Another alternative is to give the Executor the 
discretion to select from among several caretakers prearranged and named by the caretaker in his/her Will. An example of this type of Will provision appears 
later (Sample Will Provision II).

Providing Funds for Pet Care 
New York State law at this time does not allow a caretaker to leave any part of his or her estate directly to an animal, but the caretaker may leave a 
sum of money to the person designated to care for the companion animal, along with a request (not a direction) that the money be used for the companion 
animal's care. It is important for the caretaker to select a caretaker he/she trusts and who will be devoted to the companion animal, because the caretaker 
has no
legal obligation under the above provision to use the money for the purpose specified. The caretaker should leave only a reasonable amount of money for 
the care of any companion animal. A large sum of money may prompt relatives to challenge the Will and the court may invalidate the bequest for the companion 
animal care. The attorney may want to include an "in terrorem" clause in the caretaker's Will to reduce the chance of a challenge to the Will. This clause 
provides that if a person unsuccessfully challenges a provision in the Will, he or she cannot then receive property under any provision of the Will.

Designating a Shelter or Charitable Organization to Care for Companion Animals 

If no friend or relative can be found to take the companion animal, the
caretaker should look for a charitable organization whose function is to care for or
place companion animals. A humane society or shelter might agree to accept the
animal along with a cash bequest to cover expenses. An example of this type of Will provision appears later (Sample Will Provision III) The charity should 
agree to take care of the animal for its life or find an adoptive home for the animal. Before selecting a shelter, find out what kind of care animals 
receive at this shelter (for example, an animal should not have to stay for more than a short period in a cage). If the organization is directed to find 
an adoptive home for the companion animal in its care, the caretaker should obtain detailed information about the adoption procedure. 
Make a Conditional Bequest 
New York and some other states allow the caretaker to make a "conditional bequest" in which both the animal and a sum of money are left to a
beneficiary who must use the money for the care of the animal. A conditional bequest has the advantage of requiring the recipient to care for the 
companion animal but adds to the Executor's responsibility the task of ensuring that the person receiving the money fulfills his or commitment. The 
caretaker, therefore, has to select an Executor willing to undertake this added responsibility. If a caretaker wants a conditional bequest, the attorney 
drafting the will must consider the relevant law concerning such provisions, since they can be invalidated by the courts and are therefore notrecommended. 
Establishing an Honorary Trust 
Under current New York law, an animal cannot be made the beneficiary of a trust. But in some states, such as California, a trust for animals-called 
an "honorary trust"-is legal as long as the term of the trust does not exceed 21 years. In states which permit an honorary trust, the trustee named by
the caretaker can use the funds in the trust to care for the animal. If the trustee cannot take physical possession of the animal, a separate person 
should be named as the caretaker. The caretaker should select the trustee carefully, because the trust is only effective as long as the trustee chooses 
to follow its terms, and there is no practical means to enforce compliance. In New York and most states where honorary trusts are not permitted, a trust
for human beneficiaries can include a provision that the trustees may use trust property to pay for the care of a specific animal, even if such payments
are not a deductible administration expense of the trust. 

Providing for Euthanasia If Caretakers Cannot Be Found 
Provisions in a Will directing that an animal be euthanized upon the death of its caretaker have been invalidated by the courts. While a caretaker
may feel it is important to protect a companion from subsequent mistreatment or a "bad home," it is questionable whether a healthy companion animal's
life must end by euthanasia when its caretaker dies. Nevertheless, if a caretaker wishes to provide for euthanasia, it is preferable to specify in a
Will that the companion animal be cared for by the Executor or a friend for a period of time and ask that this person attempt to find a good home 
for the companion animal, and if no home is found after a specified reasonable period of time, that the animal may be taken for euthanasia. A court 
may be less likely to overturn such a provision. An example of this type of Will provision appears later (Sample Will Provision IV) An alternative is 
to write a letter to a friend or relative stating that upon the death of the caretaker, the animal should be euthanized. (A signed copy should be 
given in advance to the friend or relative and another signed copy should be held with the Will but not made part of the Will). The letter is
not legally binding and the friend or relative is not obligated to carry out the instructions of the caretaker. Euthanasia performed pursuant to 
a letter from the caretaker is also subject to court challenge. It is preferable that permission of those relatives or other persons or charities 
who take the balance of the estate-the residuary beneficiaries-be obtained before any animals are euthanized, as the residuary beneficiaries could 
complain that the animal is part of the estate property and should pass to them. This is unlikely, but it has happened. It should be noted that if 
you bequeath your animal to a friend or relative, that person becomes the caretaker and has all rights and obligations of the companion animal's care, 
including the right to euthanize the animal. 

Providing Funds for Pet Care During Transitional Period 
Finally, a provision which should be included in all Wills where an animal is involved, is only allowing the Executor to use estate funds to care 
for the animal for the period before the animal goes to the new home designated by the caretaker. The Will should state that the costs of food, 
veterinary care, transportation and other expenses incurred by the Executor in caring for the decedent's companion animal is to be paid from the 
estate as an estate administration expense, whether or not the expenses are deductible for estate tax purposes. An example of this type of Will 
provision appears later (Sample Will Provision V). 
Planning for Short-Term Pet Care 
Short-term arrangements for care of a companion animal are necessary to cover the period between the death of the caretaker and the issuance of 
letters testamentary or letters of administration. These letters give the Executor or Administrator authority to act, but depending on the jurisdiction, 
it may take from two weeks to two months to obtain them. Short-term arrangements are also necessary if the caretaker is hospitalized for a period 
of time. 
Arranging for Friends/Relatives to Provide Short-Term Care 
A caretaker should try to find a friend or relative who is willing to care for his/her companion animal during these periods. The caretaker 
should leave word, preferably in writing at home and with a neighbor, or with the building management and/or superintendent for the friend or 
relative to be notified. The caretaker should arrange for access to his/her home to permit the care and feeding of the companion animal during 
such short-term periods. If an apartment is involved, the caretaker should consider leaving a key with the superintendent or a neighbor. If there
is a relative or friend in the area, the caretaker should consider providing that individual with a key and with written permission to the 
building management to enter the apartment in the event of the death or hospitalization of the caretaker. 

Arranging for a Shelter or Charitable Organization to Provide Short-Term Care 

There may be an animal shelter or charitable organization with which arrangements can be made to care for a companion animal in the event 
of the death or hospitalization of the caretaker. Should the caretaker make such arrangements, shelter personnel would need written instructions 
addressed to the superintendent or building management and the key to permit them access. Similarly, the caretaker should leave written 
instructions in his/her home and with a relative or friend to notify the shelter (if a shelter is chosen) or the individual who has agreed to take
care of the companion animal during this period. 
Emergency Instructions 
Once the caretaker has decided upon such arrangements for the short-term care and feeding of the companion animal in the event of hospitalization 
or death, the caretaker should carry a copy of the instructions as part of his/her identification papers in the event of sudden hospitalization or 
death due to an accident or illness. An example of the type of instructions to carry appears later. 

Providing Copies of Instructions to An Executor 
Finally, in the event of death, and to cover the interim period while letters testamentary are being obtained, the Executor named in your Will 
should also be given copies of all applicable instructions. 
In conclusion, the best way to assure proper care for a companion animal under the circumstances described is to make both testamentary and 
short-term arrangements for the companion animal now and to have a Will drafted by a qualified attorney. Making such arrangements may entail a 
significant amount of effort on the part of the caretaker, but is important so that the caretaker's animal is cared for in the event of the 
caretaker's hospitalization, incapacity or death. 
Sample Will Provision I
 I give my [cat, Ginger], and any other animals which I may live with at the time of my death, to [Mary Smith], presently residing at [address], 
with the request that she treat them as companion animals. If she is unable or unwilling to accept my animals, I give such animals to [John Doe], 
presently residing at [address] with the request that he treat them as companion animals. If he is unable or unwilling to accept my animals, my 
Executor shall select an appropriate person to accept the animals and treat them as companion animals, and I give my animals to such person. I 
direct my Executor to give [$______] from my estate to the person who accepts my animals, and I request (but do not direct) that these funds by
used for the care of my animals. 
Sample Will Provision II 
My Executor shall give [my dogs] to one or more of the following persons who agree to care for such [dogs] and to treat them as companion 
animals: [Mary Smith], presently residing at [address]. [John Doe], presently residing at [address]. [James Smith] presently residing at [address]. 
My Executor shall have the discretion to select one or more of the persons named above to receive one or more of the [dogs]. If none of such persons 
are willing or able to take the [dogs], my Executor shall have the discretion to give the [dogs] to another person or persons who agree to care for 
such [dogs] and to treat them as companion animals. My Executor shall give [$____] to each person selected by my Executor and who accepts one or 
more of my [dogs]. 

Sample Will Provision III 
I give all of my [dogs, cats, and other animals] to the [Humane Shelter], presently located at [address], with the following requests: * that 
the [Humane Shelter] take possession of and care for all my animals and search for good homes for them; * that until homes are found for my animals, 
the animals be placed in foster homes rather than in cages at the shelter; * that if it is necessary to keep some of the animals in cages while making 
arrangements to find permanent homes, in no event should any animal stay more than a total of 2 weeks in a cage; * that each animal should receive 
appropriate veterinary care, as needed; * that after attempts have been made for 3 months to place an animal, my [son], presently residing at [address], 
be contacted if it is not possible to place an animal so that he can assist with finding a home for the animal; * that the shelter make every effort to 
assure that none of my animals are ever used for medical research or product testing or painful experimentation under any circumstances; * that, after 
placement, shelter personnel make follow-up visits to assure that my animals are receiving proper care in their new homes. If the [Humane Shelter] is 
in existence at the time of my death and is able to accept my animals, I give [$_____ to the Humane Shelter]. If the [Humane Shelter] is unable to accept 
my animals, I give my animals and [$_____] to one or more similar charitable organizations as my Executor shall select, subject to the requests made above. 

Sample Will: Provision IV 
My [cat, Ginger], shall be delivered to [Mary Smith or John Doe] for temporary holding. The Executor shall determine the amount from the
estate to go with the animal for such temporary care and feeding. The Executor shall advertise and otherwise make diligent efforts to find a good home 
for the animal, taking a reasonable amount of money for these purposes from the estate. If no home can be found after [___] months, the animal shall be 
taken to [name and address of veterinarian] to be euthanized by the most humane method the veterinarian has competency to use. 
Sample Will Provision V 
I direct my Executor to pay, as an administration expense, all expenses associated with the feeding and care, including veterinary costs, of my 
[dogs and cats] until the animals are placed with the persons that I (or my Executor) have selected to care for the [dogs and cats] for the duration 
of their lives, whether or not these expenses are deductible for estate tax purposes. 

Sample Note to Carry in Wallet Regarding Emergency Care of Companion Animals 

In any situation in which I am unable to return home to feed my companion animals, such as my hospitalization or death, please immediately call [Mary 
Smith] at [address and phone] or [John Doe] at [address and phone], to arrange for the feeding of my [cats] located in my home at [address]. The 
superintendent of my apartment building [name, address and phone], my Executor [name, address and phone], and my neighbor [name, address and phone] 
have a copy of this document. ____________________________________ (Signature)