A Memorandum to a Will is a separate document from the Will
which may convey bequests, instructions or wishes to the Executor.
A Memorandum to a Will may be either binding or non-binding.
A binding Memorandum may be incorporated by reference into the
Will, if it meets the following criteria:
- The document must be in existence when the Will is
executed;
- The Will must refer to the document as an existing document;
and
- The Will must clearly identify the document.
A document which is incorporated by reference into the Will
actually forms part of the Will and therefore cannot be modified
without making a codicil or new Will which complies with the Wills
Act.
Alternatively, a non-binding Memorandum, which is simply a list
of wishes, may be created without complying with the formalities of
the Wills Act and may be altered from time to time. A non-binding
Memorandum may be useful to suggest the gift of lower-value items,
such as family heirlooms. It may also
