Idaho

Idaho Code §15-2-505: any person eighteen or more years of age and generally competent to be a witness may act as a witness to a will, and a will or any provision of it is not invalid because the will is signed by an interested witness. Idaho follows the UPC rule and has no purge statute, so a gift to an attesting witness remains effective, but Idaho adds one requirement most UPC states omit: a witness must be at least 18 years old. Using witnesses who take nothing under the will is still the safer practice.

Adds an Article VII: Community Property Provisions covering classification of community vs. separate property, the surviving spouse's one-half interest, federal IRC §1014(b)(6) double-stepped-up basis, and record-keeping for traced contributions.

IMPORTANT INFORMATION This power of attorney authorizes another person (your agent) to make decisions concerning your property for you (the principal). Your agent can make decisions and act with respect to your property (including your money) whether or not you are able to act for yourself. The meaning of authority over subjects listed on this form is explained in the uniform power of attorney act, chapter 12, title 15, Idaho Code. This power of attorney does not authorize the agent to make health care decisions for you. You should select someone you trust to serve as your agent. The agent's authority will continue until your death unless you revoke the power of attorney or the agent resigns. Your agent is entitled to reasonable compensation unless you state otherwise in the Special Instructions. This form provides for designation of one (1) agent. If you wish to name more than one (1) agent, you may name a coagent in the Special Instructions. Coagents are not required to act together unless you include that requirement in the Special Instructions. If your agent is unable or unwilling to act for you, your power of attorney will end unless you have named a successor agent. You may also name a second successor agent. This power of attorney becomes effective immediately unless you state otherwise in the Special Instructions. If you have questions about the power of attorney or the authority you are granting to your agent, you should seek legal advice before signing this form.

Idaho Code §39-4510 sets the mandatory contents of an advance care planning document and does not require the document to be witnessed: §39-4510(2)(j) lists the names and contact information of witnesses among the optional elements, and §39-4510(2)(k) lists notarization as optional. Idaho therefore imposes no statutory list of disqualified witnesses for this document. Where witnesses are used as a precaution, sound practice is a competent adult who is not the health care agent or any successor agent named in the document and who has no direct financial interest in the principal's estate or in the cost of the principal's care.