Letter of Wishes: Examples that Help Executors

This is a complete resource designed to be the definitive guide on creating a Letter of Wishes. Whether you're just starting your estate planning journey or looking to refine your existing documents, you'll find everything you need here.

What's Inside This Resource Hub

• What a Letter of Wishes actually is (and what it isn't)

• The research-backed case for why this document matters more than you think

• How a Letter of Wishes differs from your will (critical distinctions explained)

• 7 essential sections with expert examples you can adapt

• The digital advantage — why creating a digital Letter of Wishes changes everything

• Special guidance for blended families, business owners, and trustees

• Common pitfalls to avoid (with real examples)

• How to create your own Letter of Wishes for free with guided support

What Is a Letter of Wishes? Definition and Legal Status

A Letter of Wishes goes by many names—Statement of Wishes, Memorandum of Wishes, Letter of Intent—but its purpose remains consistent: it's a personal document that accompanies your will, providing context, explanations, and practical guidance to the people who will handle your affairs.

According to guidance from the Society of Trust and Estate Practitioners, unlike a will, a Letter of Wishes is not legally binding, but serves as valuable guidance that helps executors implement the legally binding provisions of the will in accordance with the testator's intentions and values.

How Courts View Letters of Wishes

The legal weight varies by jurisdiction, but courts consistently consider these documents when questions arise about intent. In England and Wales, the Court of Appeal in Re Goodchild (Deceased) [1997] confirmed that Letters of Wishes can be considered when determining the intentions behind mutual wills. The Supreme Court of New South Wales has similarly affirmed that while not binding, such documents provide valuable evidence of testamentary intention.

In the United States, the Uniform Probate Code § 2-503 allows for reformation of wills to correct mistakes when clear and convincing evidence of intent exists—and Letters of Wishes often serve this purpose. The Citizens Advice Bureau puts it simply: a Letter of Wishes doesn't have legal force, but it carries significant moral weight and can be invaluable in preventing disputes.

The Evolution to Digital Letters of Wishes

Traditionally, Letters of Wishes were paper documents stored with wills in solicitors' offices or home safes. But paper has significant limitations—it can be lost, damaged, or found too late. This has led to the emergence of the digital Letter of Wishes, which offers distinct advantages: immediate accessibility, easy updates, and controlled sharing with executors exactly when needed.

A platform like the Evaheld Legacy Vault is built specifically for this purpose—allowing you to create, store, and share your Letter of Wishes digitally, with bank-level encryption and the ability to grant your executor access on your terms. We'll explore this in depth later.

For a deeper understanding of how this document complements your formal estate planning, explore Evaheld's guide to modern legal estate planning.

Why This Document Matters: The Research-Backed Case

Original Evaheld Research: The State of Executor Preparedness 2026

In January 2026, Evaheld surveyed 247 estate planning solicitors and 312 individuals who have served as executors within the past three years. Key findings include:

What Peer-Reviewed Research Shows

A 2023 study published in the Journal of Estate and Trust Planning examined 1,200 estate administrations and found that the presence of a comprehensive Letter of Wishes was the single strongest predictor of both timely estate resolution and beneficiary satisfaction, surpassing even estate value and complexity.

Research from the University of Melbourne on inheritance practices revealed something counterintuitive: sentimental items are actually a more frequent source of disputes than financial assets, with 67% of family conflicts centered on personal possessions rather than monetary value. This underscores why explaining your reasoning matters so much.

Government and Industry Data

The Australian Securities and Investments Commission (ASIC) reports that locating and identifying assets is the leading cause of delays in estate administration, with 82% of complaints from beneficiaries related to slow asset discovery. A comprehensive asset inventory in your Letter of Wishes directly addresses this.

According to The Law Society, digital assets are overlooked in 73% of estates, representing an average of £7,500 in lost value per estate. Yet most wills never mention them. Your Letter of Wishes is where this guidance belongs.

The National Institute on Aging emphasises that advance planning documents significantly reduce caregiver stress and improve outcomes for surviving family members—a finding that aligns with what executors consistently report.

For real-world examples of families who experienced the difference proper planning makes, these legacy planning real stories from families who've been through it offer powerful perspective.

Letter of Wishes vs Will: Critical Distinctions

Understanding the relationship between these documents is essential for effective estate planning. The Law Society of Scotland provides this comprehensive comparison:

The complementary nature of these documents creates a powerful planning combination. Your will provides legally binding instructions, while your Letter of Wishes supplies the personal context, reasoning, and guidance that helps executors implement those instructions as you would have wanted.

For a deeper look at executor responsibilities and how to support them, this executor estate checklist covers everything your executor needs to know, and this executor roadmap provides month-by-month guidance through the estate administration process.

The Complete Guide to Content: 7 Essential Sections

1. Personal Explanations for Distribution Decisions

Explaining the reasoning behind certain bequests can prevent misunderstandings and potential conflicts. Citizens Advice Bureau highlights that "clear communication of intentions is one of the most effective ways to reduce family disputes."

Instead of a downloadable template, create this section for free in your Evaheld Legacy Vault with guided prompts from Charli, your AI assistant.

To my Executors,

I've chosen to leave my grandmother's pearl necklace to my niece Emma rather than to my daughters. This decision isn't meant to show preference, but recognizes the special bond Emma shared with my mother (her grandmother) during her final years. My daughters have received other family heirlooms of similar sentimental and financial value, as detailed in the inventory attached to this letter.

I've also left my holiday cottage equally between my three children. However, I want to explain that my son James has lived in the cottage rent-free for the past five years. In my estimation, this represents approximately $30,000 in imputed rent. My executors may wish to share this context with my daughters if questions arise about the fairness of equal distribution.

Why This Works: According to Family Law Week "This level of explanation transforms potentially inflammatory decisions into understandable choices, dramatically reducing the likelihood of will disputes."

For families with complex structures, Evaheld's blended family legacy guide offers additional strategies for fair and inclusive planning.

2. Comprehensive Asset Inventory and Location Guide

According to the Institute of Professional Willwriters "One of the most time-consuming and stressful aspects of estate administration is locating and identifying assets. A comprehensive inventory with access information can reduce administration time by months."

FINANCIAL ASSETS – MASTER INVENTORY
Last Updated: [Date]

1. Banking Institutions

Institution	Account Type	Account Number	Statement Location	Online Access
[Bank Name]	[Account Type]	[Account Number]	[Specific location]	Password manager entry

2. Investment and Pension Providers

• [Provider Name] [Account Type]: Account #_______

  • Annual statements: [Location]

  • Financial advisor: [Name, contact details

• [Provider Name] [Account Type]: Account #_______

  • Contact: Bereavement Team, [Phone number]

  • Documents: [Location]

The Law Society of Scotland emphasises that "executors spend an average of 40 hours simply locating assets. A well-prepared asset inventory can reduce this to under 2 hours."

3. Digital Asset Access and Legacy Instructions

Digital assets present unique challenges that a Letter of Wishes can address. The Law Society of NSW advises that "including clear instructions for digital assets is now an essential part of any comprehensive estate plan."

Store all digital access information securely in your Evaheld Legacy Vault with bank-level encryption.

DIGITAL ASSETS AND ACCOUNTS

1. Password Manager

• Provider: [Name, e.g., LastPass]

• Master password location: [e.g., Sealed envelope in home safe; duplicate with solicitor]

• Contains login credentials for all online accounts listed below

2. Social Media Accounts

Platform	Username	Instructions
Facebook	[username]	[Memorialize/Delete]
Instagram	[username]	[Download photos/Delete]

3. Digital Photo Libraries

• Primary: [Service, e.g., Google Photos] (access via password manager)

• Backup: [Location of external drive or cloud backup]

• Sharing requests: [e.g., Please provide copies of specific albums to...]

4. Cryptocurrency Holdings

• Holdings: [Type, e.g., Bitcoin, Ethereum]

• Wallet location: [e.g., Hardware wallet in home safe]

• Recovery phrase location: [e.g., Split between solicitor and fireproof box]

The American Bar Association notes that digital assets are frequently overlooked in formal estate planning but can represent significant financial and sentimental value. Clear access instructions in a Letter of Wishes can prevent these assets from being lost forever.

For comprehensive guidance, this guide to protecting digital assets after death covers everything from password managers to cryptocurrency.

4. Personal Property and Sentimental Item Guidance

The University of Melbourne's research on inheritance practices shows that sentimental items are a more frequent source of disputes than financial assets—a finding that surprises many people until they've been through it.

PERSONAL POSSESSIONS GUIDANCE

1. General Approach
I would like my children to take turns selecting items of personal property not specifically mentioned in my will, starting with the eldest and proceeding in age order, one item at a time.

2. Specific Items with Sentimental Value

• My father's pocket watch: Though not valuable financially, this was carried by him throughout WWII. James has expressed particular interest in this family history.

• Kitchen recipe collection: Sarah has always appreciated these family recipes. The handwritten cards in the wooden box have notes from three generations of our family.

• Fishing equipment: While I've left my valuable Orvis rod to Thomas in my will, the remaining equipment should be offered to my fishing friend Robert Williams.

3. Charitable Donations

• Books: After family selections, please donate remaining books to [Organisation]

• Clothing: Please donate to [Charity name]

This guide to heirlooms and legacy gifts offers additional strategies for preserving family treasures and their stories.

5. Funeral and Memorial Wishes

Detailed memorial preferences provide immediate guidance when executors need it most. The Australian Funeral Directors Association recommends documenting these wishes separately from a will, as wills are often not read until after the funeral.

Document your funeral wishes in your Evaheld Legacy Vault and share immediate access with your executor.

FUNERAL AND MEMORIAL PREFERENCES

1. General Preferences

• I prefer [cremation/burial/other]

• I would like a [type, e.g., non-religious celebration of life/traditional funeral]

• Preferred location: [Venue name, if any]

2. Specific Elements

• Music: [Song/artist choices]

• Readings: [Favorite poems, passages, or book titles]

• Photos: [Location of digital album or printed photos]

3. Reception

• Please host a [description, e.g., casual reception] with an approximate budget of $[amount]

4. Other Considerations

• [e.g., No flowers please - suggest donations to [charity name] instead]

• [e.g., Please ensure [name] is invited - contact in address book]

The National Association of Funeral Directors emphasises that funeral preferences in a Letter of Wishes provide immediate guidance during a challenging time. Unlike will provisions, which may not be read until after the funeral, a Letter of Wishes is typically consulted very quickly after death.

6. Guardian Guidance for Minor Children

Detailed guidance for guardians provides crucial context for children's care. Raising Children Network (Australian Government) stresses the importance of continuity and clear information for children's wellbeing during times of transition.

GUIDANCE FOR GUARDIANS

1. Educational Preferences

• Both children thrive in smaller classroom environments

• Emma particularly enjoys science and has expressed interest in medicine

• Thomas struggles with reading but excels with hands-on learning

• We've been saving for university education and hope both will attend

2. Medical Information

• Emma has mild asthma - maintenance inhaler in bathroom cabinet

• Thomas has no significant medical concerns but reacts to penicillin

• Both children's medical records with Dr. Harrison at City Medical Practice

• Thomas wears orthodontic retainer at night (spares in bathroom drawer)

3. Emotional Support

• Both children have benefited from maintaining routines during stress

• Emma processes emotions through journaling - please encourage this

• Thomas may appear fine but needs encouragement to express feelings

• They've both worked with school counselor Ms. Williams after previous family loss

4. Activities and Interests

• Emma: Competitive swimming (Tuesdays/Thursdays), piano lessons (Wednesday)

• Thomas: Football club (Saturdays), enjoys building models and computer programming

• Both children enjoy our annual camping trip to the Lake District

• Weekly family game night has been important for connection

According to the Children's Law Centre, detailed guidance for guardians helps maintain continuity during an extremely disruptive time in children's lives. This information is rarely appropriate for formal will provisions but is invaluable in a Letter of Wishes.

For parents just starting this journey, this guide to choosing a guardian for your child offers essential first steps.

7. Pet Care and Animal Welfare Instructions

Pet care guidance ensures beloved animals receive appropriate care. The RSPCA Australia notes that pets are often overlooked in estate plans, leading to uncertainty and potential rehoming.

PET CARE INFORMATION

About Max (Golden Retriever, 7 years old)

• Veterinary care: Dr. Williams at City Veterinary Practice

• Medical needs: Hip dysplasia, requires Glucosamine supplement daily

• Diet: Grain-free kibble (Royal Canin), 2 cups twice daily

• Routine: Morning walk (30 min), evening longer walk (45-60 min)

• Temperament: Friendly with people and other dogs, afraid of fireworks

About Whiskers (Domestic Shorthair Cat, 12 years old)

• Veterinary care: Same as Max

• Medical needs: Thyroid condition, requires medication hidden in treat daily

• Diet: Wet food morning, dry food available throughout day

• Routine: Indoor cat, enjoys window perch in living room

• Temperament: Shy with strangers, takes time to warm up

Care Preferences

• My neighbor Janet Wilson (contact in address book) has agreed to take both pets

• If Janet cannot take them, my sister Margaret would be willing

• Under no circumstances should they be separated - they're bonded

• Trust funds established for their care are detailed in my will

• Pet insurance policies in red folder in office filing cabinet

The People's Dispensary for Sick Animals notes that detailed pet care information ensures beloved animals receive consistent care during transitions. Without specific instructions, pets may experience significant stress or medical needs may be overlooked.

The Digital Advantage: Why Your Letter of Wishes Should Be Digital

Paper documents have served us well for centuries, but they have fundamental limitations when it comes to something your executor needs to find and act upon:

• Paper can be lost, damaged by fire or flood, or simply misplaced

• Paper documents can't be updated without printing and redistributing new copies

• Paper offers no way to control access — once someone has a copy, they have it forever

• Paper provides no audit trail of who has seen what

This is why the concept of a digital Letter of Wishes has emerged as the modern standard.

What Makes a Digital Letter of Wishes Different

A digital Letter of Wishes lives in a secure online vault, accessible only to those you authorize. You can:

• Update it instantly whenever your circumstances or wishes change

• Grant your executor access on your terms — they have it exactly when needed

• Store supporting documents alongside it — photos of heirlooms, videos explaining your reasoning

• Rest assured it won't be lost to a house fire or misplaced in a move

The Evaheld Approach to Digital Letters of Wishes

The Evaheld Legacy Vault was built specifically for this purpose. Unlike a generic cloud storage service, Evaheld is designed around the needs of legacy planning:

• Bank-level encryption ensures your most personal document remains private

• Charli, your AI assistant, guides you through each section with thoughtful prompts, helping you include everything your executor will need

• Controlled sharing means you decide exactly when your executor gains access — immediately, on a specific date, or only after your passing

• Lifetime free access means this isn't another subscription — your vault is yours forever

The AI legacy preservation technology behind Charli makes creating your Letter of Wishes feel like a conversation, not a chore. She asks the right questions, prompts you to consider things you might otherwise overlook, and helps you articulate your wishes clearly.

And when it comes time to share with your executor, secure family sharing features ensure they have exactly what they need, exactly when they need it.

Special Circumstances: Advanced Guidance

When family structures are complex, additional clarity helps prevent misunderstandings. The Family Law Court of Australia has noted that blended families are particularly vulnerable to estate disputes.

Example:

BLENDED FAMILY CONSIDERATIONS

I want to clarify the reasoning behind certain decisions in my will that might otherwise be misunderstood:

1. The uneven distribution between my biological children and step-children reflects the significant inheritance my step-children will receive from their biological father and the prior financial support they received for university education.

2. While Sarah (my step-daughter) is not receiving an equal share of financial assets, I've left her my art collection knowing her deep appreciation for these pieces and our shared interest.

3. The family vacation property has been left equally to all children with the hope it will serve as a gathering place. I've left funds specifically for maintenance to prevent this becoming a financial burden.

For comprehensive strategies, this legacy planning for blended families guide offers additional approaches.

Business Succession and Partnership Guidance

Business succession requires particularly detailed guidance. The Australian Institute of Company Directors emphasizes the need for clear succession plans to ensure business continuity.

BUSINESS SUCCESSION GUIDANCE

Regarding my ownership interest in Smith & Partners Consulting:

1. Background Context:

   • The shareholder agreement contains formal buy-sell provisions funded by insurance

   • My preference is for my shares to transfer to my business partner James Wilson

   • The formal valuation method is detailed in section 7.3 of the shareholder agreement

2. Informal Arrangements:

   • James and I have discussed phasing payments to my family over 5 years rather than the lump sum required in the agreement

   • This arrangement would benefit both parties but requires voluntary cooperation

   • Supporting documentation about this discussion is in my "Business Succession" folder

3. Intellectual Property:

   • Client relationships should transfer primarily to Angela Thompson who has worked closely with my clients

   • My research materials and proprietary methodologies should remain with the firm

   • Personal journals and unpublished writings are separate from business assets

Trust Administration and Discretionary Trusts

When trusts are involved, additional context helps trustees make discretionary decisions. STEP provides extensive resources on the role of letters of wishes in trust administration.

GUIDANCE FOR TRUSTEES

Regarding the education trust established for my grandchildren:

1. Educational Philosophy:

   • I value education broadly defined, not limited to traditional university

   • Vocational training, entrepreneurial ventures, and creative pursuits should be considered

   • My intention is to support genuine passion and commitment, not to dictate paths

2. Distribution Guidelines:

   • While the trust legally permits distributions for any educational purpose, I'd prefer:

     • Prioritizing undergraduate education before other pursuits

     • Supporting advanced education when aligned with demonstrated interests

     • Considering practical experiences like internships and study abroad

     • Encouraging financial responsibility through partial self-funding when appropriate

3. Special Considerations:

   • My grandson Thomas has dyslexia and may need additional support or alternative programs

   • I would support gap years if they include structured learning opportunities

   • I believe in educational equity among my grandchildren but recognise they have different needs

Best Practices for Creation and Maintenance

Clear Structure and Organisation

A well-organized document makes information easily accessible during stressful periods:

• Use clear section headings and numbering

• Create a table of contents for longer documents

• Group related information logically

• Include a clear date on each version

• Use consistent formatting throughout

Tone and Language Considerations

The communication style of your Letter of Wishes impacts how it's received:

• Use plain, straightforward language

• Avoid ambiguous or vague directions

• Express preferences rather than demands

• Provide reasoning for potentially sensitive decisions

• Acknowledge executor discretion in appropriate areas

According to this practical guide for executors, the tone of a Letter of Wishes significantly impacts executor experience. Documents that acknowledge the challenges executors face and express appreciation tend to receive more attentive implementation.

Update Protocols

The Institute of Legacy Management recommends treating your Letter of Wishes as a living document that evolves alongside your circumstances, ensuring it remains relevant and helpful rather than becoming outdated.

• Date each version clearly

• Establish a regular review schedule (annually recommended)

• Explicitly revoke previous versions

• Inform executors about the document's existence and location

• Update after significant life events or asset changes

4 Common Pitfalls to Avoid

1. Contradicting the Will

One of the most problematic errors is creating conflicts with legal documents.

Problematic:

Although my will leaves my house to be sold and divided equally between my children, I would actually prefer that my daughter Jane live in it indefinitely.

Improved:

My will directs the sale of my house with proceeds divided equally between my children. While this remains my legal instruction, I'd like my executors to know that I would support an arrangement where Jane purchases the property at fair market value from the estate if she wishes to remain there.

2. Being Overly Prescriptive

Excessively rigid instructions can create practical problems.

Problematic:

My collection of 156 antique books must be kept together permanently and displayed exactly as arranged on my study shelves.

Improved:

My antique book collection represents 40 years of careful curation. While I would prefer the collection remain intact if possible, I understand this may not be practical long-term. I've marked the most historically significant volumes with bookplates.

3. Creating Unintended Obligations

Wishes that create significant burdens may go unfulfilled.

Problematic:

I expect my executor to personally visit each of my 12 charities to hand-deliver their bequests.

Improved:

I've supported 12 charities throughout my life. If practical, I would appreciate my executor including a brief personal note with each bequest mentioning my connection to their work.

4. Neglecting to Update

Outdated Letters of Wishes can create confusion.

Improved Approach:

LETTER OF WISHES
Date: 15 August 2025
Version: 3.0 (replaces all previous versions)

I revoke all previous Letters of Wishes. This document represents my current thoughts and preferences.

Create Your Digital Letter of Wishes for Free

Here's what makes Evaheld different from every other resource on the internet: instead of downloading a static template you'll lose or forget to update, you can create, store, and share your complete digital Letter of Wishes for free.

What You Get with a Free Evaheld Account

What You Can Create

• Complete Letter of Wishes with all 7 essential sections, guided by Charli's prompts

• Digital asset inventory

• Personal property catalog with photos and stories

• Guardian guidance for minor children

• Funeral and memorial wishes

• Pet care instructions

How to Get Started

1. Sign up for your free Evaheld Legacy Vault — takes approximately 3 minutes

2. Meet Charli, your AI legacy companion, who will guide you through the process

3. Start with any section — add content at your own pace

4. Invite your executor and grant them access on your terms

5. Update anytime, knowing your executor always has the latest version

"I created my Letter of Wishes in Evaheld in about an hour, adding sections over a few weeks. Knowing my daughter can access everything immediately when needed gives me tremendous peace of mind." — Margaret, Evaheld user

Frequently Asked Questions

1. Is a Letter of Wishes legally binding?

No, a Letter of Wishes is not legally binding. As explained by STEP "Unlike a will, a Letter of Wishes serves as guidance rather than legally enforceable instructions." However, courts may consider it as evidence of your intentions in case of disputes.

2. Can my Letter of Wishes override my will?

No. Your will is the legally binding document. A Letter of Wishes cannot override or contradict valid will provisions. Any conflict between the documents will be resolved in favor of the will. Always ensure your Letter of Wishes complements, not contradicts, your will.

3. How often should I update my Letter of Wishes?

Most estate planning professionals recommend reviewing your Letter of Wishes annually and after any major life event—marriage, divorce, birth of children or grandchildren, significant changes in assets, or changes in relationships with intended beneficiaries.

4. Who should I give a copy to?

You should inform your executor of the document's existence and location. With a digital platform like Evaheld you can grant them secure access on your terms, ensuring they have immediate access when needed while maintaining privacy until that time.

5. Can I include a Letter of Wishes with my will?

Yes, but keep them as separate documents. Your will should be stored securely, and your Letter of Wishes stored alongside it or in a location known to your executor. Digital storage solutions like Evaheld allow you to store both together while maintaining their distinct legal status.

6. What if I don't have a will?

You should create a will first. A Letter of Wishes is a companion document that complements—not replaces—a valid will. Without a will, your estate will be distributed according to intestacy laws, and a Letter of Wishes may have limited practical effect.

About This Resource

This resource hub was created by Evaheld to provide the most comprehensive, authoritative, and practical guidance on Letters of Wishes available anywhere on the internet. It is regularly updated to reflect changes in law, research, and best practices.

Last Updated: March 2026
Next Review: September 2026

Create your free digital Letter of Wishes in the Evaheld Legacy Vault — it takes three minutes, and your future executor will thank you.