遺囑‧信託‧授權書 Will, Trust, PA

遺囑：一份遺囑列下你對你的遺產的未來規化—當你去世以後你想如何處置你的遺產。有時也包括埋葬事宜和小孩子的監護權。除了遺產不多或遺產直接轉移給立遺囑者配偶的少數情況外，大部份的遺囑都需要經過法院“財產認證”。通過設立一個可注銷的信託，可以使財產認證變成一項可避免的法律程序。與律師一次簡短的面談就可確定這份(通常) 簡單的文件是否適合您的遺產需要。

Will : A will lays out your wishes for your ‘estate’ – what you want done with your property after you die. Sometimes final instructions for burial and guardianship of minor children are also included. Although there are exemptions for testators with very small estates or estates that pass entirely to the surviving spouse, most wills must be ‘probated’ through the courts. Probate is a legal step that can and should be avoided in most cases through the establishment of a revocable trust. A short conference with an attorney should determine if this (usually) simple document will meet the needs of your estate.

信託：可注銷的信託是一個保管你財產權益的法人；一個信託成立人（通常是你，設下此信託之人）在有恵於信託擁有人的情形下在他們有生之年管理信託財產，然後根據方案去分配信託資產給受益人。它的內容和一般傳統遺囑一樣，但因為你的財產已在信託之中，所以不需做財產認證，即可避免法院的程序。

Trust : A revocable trust is the establishment of a legal entity that ‘holds’ the ownership interest in your property; a trustee (usually you, the person setting up the trust) manages the property for the benefit of the trustor(s) (you) during their lives, then distributes the assets of the trust to the beneficiaries, according to its directives. It has the same information traditionally included in a will, but since your property is in the trust, there is no estate to probate, avoiding the courts.

彈性永久授權書：給于別人你的法定權利的一份授權書。例如說，假設你需訂不動產契約時人在國外；你可以授權給別人﹝法律的權利﹞替你簽署不動產契約文件。此彈性永久授權書的作用只用在當時情況出現時，是有彈性的授權書。通常是在你無法達成的情況下做出適應你的特殊需要。授權範圍也可擴大至各種不同情況的較大範圍。

Springing Durable Power of Attorney: A Power of Attorney gives someone else your legal rights. Say you are overseas when you close escrow on real property; you could give someone a Power of Attorney (legal authority) to sign the escrow documents. A Springing Durable Power of Attorney is a power of attorney that only ‘springs’ into effect when preset circumstances arise. Such circumstances usually include incapacity, although the instrument can be drafted to meet your particular needs. The legal authorities given can also be crafted to cover a wide variety of situations.

醫療決定永久授權書：醫療決定永久授權書列出你生命結束之前你的優先選擇和在你不能做出決定時有法律權利幫你做出決定的人名。並可先將你想要的任何宗教上或道德上追思儀式付諸文字，以免你當時無法表達你的意思。你指定的被授權人應是你可信任替你做重大生命與死亡決定的人。

Durable Power of Attorney for Health Care Decisions: A Durable Power of Attorney for Health Care lists your preferences for end of life decisions and names who has the legal authority to make them if you cannot. This instrument allows you to put into writing any religious or ethical beliefs you want honored if you are not able to express them yourself. The person you appoint as your attorney in fact needs to be someone you trust to make life and death decisions on your behalf.