In many estate planning documents the concept of equalization may warrant addressing. This means that a certain group of heirs or beneficiaries should be treated equally. For example, many (perhaps most) power of attorney forms permit your agent to make gifts. Most are silent as to whom gifts can be made to (although some limit them to specific family relationships), few if any standard forms address equalization. So, for example, if you have three children, must each receive an equal gift? If not specified your agent could gift $10,000 to two children and cut out the third.
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