We exist for the horses. If you once loved a special equine, you may understand why we do what we do. Join us. We appreciate like minded souls who seek nothing in return from a horse but the sparkle in his eye as his health is restored unto him. We love taking care of horses. Expenses are not spared when it comes to the herd. Our horses eat the best feed available and receive the best veterinary, farrier and daily care possible. This is no typical horse rescue. More than one person, and a few of them were professional horseman, have said "When I die, I want to come back as one of your horses!" Eccentric? No. Passionate and singularly focused? Absolutely.
Every horse deserves a happy life. They are unable to satisfy their own needs because of the captivity we force upon them. We must strive to balance the equation. Fresh air. Good water. Freedom from stall captivity. Choice of pasture mates. Room to freely roam about. Quality feed. Regular vet and farrier care.
No horse should leave Earth without knowing they were loved.
No horse should leave Earth without knowing they were loved.
Barn Raising!
Will you help us change the future for horses?
Help us Help People to Help More Horses!!
We wish to build a barn.
We will be able to run year round educational programs AND THEY ARE ESSENTIAL for the future care and conservation of the beloved horses! Horses are not objects for sport. There is SO MUCH MORE TO A HORSE than what we see being taught around us. Help us make a big difference! Please donate!
$250,000.00 is estimated
Thank you!
Will you help us change the future for horses?
Help us Help People to Help More Horses!!
We wish to build a barn.
We will be able to run year round educational programs AND THEY ARE ESSENTIAL for the future care and conservation of the beloved horses! Horses are not objects for sport. There is SO MUCH MORE TO A HORSE than what we see being taught around us. Help us make a big difference! Please donate!
$250,000.00 is estimated
Thank you!
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Here is your chance to become an Angel on Earth for a horse in need, regardless of your budget.
Choose from the Guardian Angel tiers to the left and use the Subscribe button to join our efforts monthly. Or make a one time donation in memory or honor of a loved one by using the Donate button. Meet the current Sanctuary residents on the Horses page. |
Donate any amount. It all helps!
Our horses receive meals 2-3x daily depending on their individual needs.
Hay- 15-35 pounds daily Lucerne Farms dust free, mold free guaranteed nutrient content Totally Timothy. ($16 now per 35lbs) Orchard Grass second cutting hay from reputable farmers and Lucerne HiFi mixed bagged hay. Horses have varying dietary needs.
Grain- Triple Crown Senior and Complete and Pro Elite Senior and Performance always soaked in warm water. ($25 now per 50lbs)
Grazing as desired throughout their acreage, though most of the year is of course inadequate.
Individual supplementation. Typically $30-60+ monthly on average. Grand Digest. Tract Guard. Smartpak Digest Ultra. Smartpak GI Ultra. Full Bucket Health Probiotics. Probios. Health E. Heave Ho. MSM. Quiessence. Grand Vite. Grand Complete. Smartpak Pituitary. Smart Omega 3+E. Yucca. TC Omega Max. Red Cell. Equus Psyllium, Omega Horseshine,
Our horses spend most if not all of their time outdoors with their run in shelters. Each owns a set of 4 blankets, all waterproof and ranging in insulation from zero grams to 450 grams so they are comfortable in all mother nature throws their way. ($1000 per set)
Treats are essential. The older horses prefer the Nibbles below, they are easy to chew. ($40 per 9.75lbs)
Grooming essentials. Santa Fe Coat Conditioner ($18) is best we have found for tails. Farrier Fix Formula ($60) QT amazing for hooves. Durasole ($16) great to protect foot after trimming.
The above are the absolute necessities alone. Innumerable day to day expenses can be added....but these are the VERY basics.
In addition, horses receive farrier care every 4-6 weeks. They are wormed 2x per year. They are vaccinated yearly and have dental exams and treatment yearly. This adds up! Of course, emergency care is an added worry and expense. All this plus the day and night labor a horse requires is why so many people give up. Statistics show 85% of people will get rid of their horses within a year. They romanticize riding off into the sunset without considering the reality of the responsibility they have taken on.
Our horses receive meals 2-3x daily depending on their individual needs.
Hay- 15-35 pounds daily Lucerne Farms dust free, mold free guaranteed nutrient content Totally Timothy. ($16 now per 35lbs) Orchard Grass second cutting hay from reputable farmers and Lucerne HiFi mixed bagged hay. Horses have varying dietary needs.
Grain- Triple Crown Senior and Complete and Pro Elite Senior and Performance always soaked in warm water. ($25 now per 50lbs)
Grazing as desired throughout their acreage, though most of the year is of course inadequate.
Individual supplementation. Typically $30-60+ monthly on average. Grand Digest. Tract Guard. Smartpak Digest Ultra. Smartpak GI Ultra. Full Bucket Health Probiotics. Probios. Health E. Heave Ho. MSM. Quiessence. Grand Vite. Grand Complete. Smartpak Pituitary. Smart Omega 3+E. Yucca. TC Omega Max. Red Cell. Equus Psyllium, Omega Horseshine,
Our horses spend most if not all of their time outdoors with their run in shelters. Each owns a set of 4 blankets, all waterproof and ranging in insulation from zero grams to 450 grams so they are comfortable in all mother nature throws their way. ($1000 per set)
Treats are essential. The older horses prefer the Nibbles below, they are easy to chew. ($40 per 9.75lbs)
Grooming essentials. Santa Fe Coat Conditioner ($18) is best we have found for tails. Farrier Fix Formula ($60) QT amazing for hooves. Durasole ($16) great to protect foot after trimming.
The above are the absolute necessities alone. Innumerable day to day expenses can be added....but these are the VERY basics.
In addition, horses receive farrier care every 4-6 weeks. They are wormed 2x per year. They are vaccinated yearly and have dental exams and treatment yearly. This adds up! Of course, emergency care is an added worry and expense. All this plus the day and night labor a horse requires is why so many people give up. Statistics show 85% of people will get rid of their horses within a year. They romanticize riding off into the sunset without considering the reality of the responsibility they have taken on.
Testimonials:
Christine and Rachel are the hardest workers I know: 12 hour days, 7 days a week, 365 days a year.
But the most amazing part is how much they both love what they do – and how much they love their horses. Living in a home bordering their Deerfield horse farm we have witnessed over the last 10 years the growth from recently rescued horses: skinny, scared and disoriented, turn into: happy, strong and confident horses. It is a welcome pleasure to watch the herd mingle, play and gallop to Christine and Rachel when they arrive.
Beyond the love and care is an exceptional knowledge of horses and how to care for them. They also have a strong management and business acumen since they are in charge of the well-being of so many rescued horses and on top of that, run a horse camp for children, as well as conducting horse training lessons.
As neighbors, we regularly watch passing sightseers, summer vacationers and local travelers slow down while they are driving by in order to stare fixedly at the beautiful horses playing in the pasture because, and only because, of the dedication and love of these two people.
R. Mark Keenan
Of Counsel
ANDERSON KILL
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
It is all about and for HORSES.
If you want to meet humane equine rescue and hard work you need to meet this extraordinary mother-daughter team.
For the past 12 years or so, Christine and Rachel Distefano have taken care of 5 rescue HORSES at our farm. The passion and dedication they both bring to the cause is unlike any other I have witnessed. Neither snow nor rain nor heat nor gloom of night will stop these two women from taking care of the voiceless HORSES in their charge.
Abused, sick and frightened HORSES completely heal under their expert attention. It is a sight to see.
Supporting Amaryllis’ endeavors is noble, like the HORSES.
Frédéric Rambaud
Blue Spruce Farm Water Mill, NY
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
When I die, I want to come back as one of Christine's horses!
Lyndsey Bailey
Neptune Feeds
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
I have known Christine Distefano, and her daughter, Rachel, for about 11 years now. I have my personal horses in my own barn and got my first "rescue" horse when I went to see her specifically with the idea of adopting a horse in need.
I have since that time adopted 2 additional horses who needed forever homes, as well as one other horse from a rescue that is no longer around. I can tell you that the horses I have from Christine were represented to me very honestly as far as what their issues were (if any), what their needs were, and what their personalities were. THIS does NOT happen with every rescue org! Many times horses are misrepresented, and wind up being returned or WORSE!
In my experience, I have seen equine rescue organizations come and go (and I know personally that it is extremely difficult to keep a not- for- profit funded and functioning). Through the years... recession, horrid winters, Hurricane Irene, Super Storm Sandy, bad economy more often than good - Christine has managed to keep her horses extremely well cared for. I'm not just talking about basics, but horses with special needs - medications, veterinary visits, countless hours of attention through illnesses… she and Rachel do it all and they do it WELL. The horses are better cared for than many I know in "fancy" barns. They are certainly more loved!
Her wonderful summer camp program teaches children not only about horses, but about being responsible and compassionate voices and caregivers of ALL animals.
NOW THE TIME HAS COME to build for the future. WE NEED SPONSORS TO BUILD THE BARN AT LONG LAST!! The horses of Amaryllis deserve to have the security of their OWN barn. Their OWN home! We need people and/or corporations to step up and HELP build the barn that will house these horses and their successors forever! Amaryllis has proven itself to be a top notch 501c3 not for profit organization. Any donations, matching programs, foundation grants, corporate funding, etc…, will be used with the utmost focus on getting the maximum benefit from every single dollar.
Please…if anyone out there can help, or if you know of anyone that could help - bring this to their attention! This is truly an organization that is worthy, and we are the only voice these animals have. Won't you help us to help them!
Roxanne Schwartz
Wise Acres Farm
Lloyd Harbor, NY
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
We have been working with Amaryllis for over 11 years. I can say, without hesitation, that Christine and her daughter Rachel, work harder than any person I know…or have ever known. Winter blizzards, summer hurricanes, electrical outages…they are there for the horses. Their devotion to the horses is both incredible and admirable. They take care of every aspect of running a Farm Rescue from mucking to fencing to feeding to caring. If I were a horse, I’d want them on my side.
Alan Ceppos
Blue Spruce Farm
Watermill, NY
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
I have been involved in the horse world for about 8 years and in that time I have had the pleasure of meeting Christine & her daughter Rachel and ultimately adopting a wonderful paint gelding. They are two of the hardest working people I know. No matter the weather or time of day they both are attentive to the horses needs. The horses are treated like royalty. These are horses that, for one reason or another have been let down by humans. They bring these horses back from injury, malnourishment and mistreatment and they bring them back to life. I can only imagine the sense of relief these animals feel once they realize what a wonderful place Amaryllis Farm is.
Maryhelen Goodman
Adopter
Long Island
Regular mail:
Amaryllis Farm Equine Rescue, inc
P.O. Box 1137
Bridgehampton, New York 11932-1137
(or)
Amaryllis Farm Equine Rescue
44 Little Fresh Pond Road
Southampton, NY 11968-2313
Matching Gifts:
Many companies have matching gift programs that can double or triple your contribution. Ask your employer if they will match your individual gift to us. A minute of your time could save a life.
Honorary or Memorial Gifts:
Honor someone special to you with a memorial gift to Amaryllis Farm Equine Rescue. An animal or person for any occasion. Perhaps a memorial donation in honor of a loved one who crossed the rainbow bridge. Helping a horse in need is a great way to allow the memory of your loved one live on. The horses we care for were left alone to face the world.
We accept donations of cars, horse trailers, farm equipment, land. We sell on Ebay and Craigs List. we work to turn whatever we cannot use into feed money for the herd.
Life Insurance:
Naming Amaryllis Farm Equine Rescue as the beneficiary of an old life insurance policy that is no longer needed to protect your family is a simple way of making a large gift. You will benefit from a potential income tax deduction (check with your tax attorney).
Gift of Stock:
Stocks and other gifts of investment assets such as mutual funds provide an opportunity for a tax savings while supporting us.
Charitable Lead Trust:
This trust makes payments, either a fixed amount (annuity trust) or a percentage of trust principal (unitrust), to charity during it's term. At the end of the trust term, the principal can either go back to you (a grantor lead trust) or to heirs named by you (a non-grantor lead trust). You may claim a charitable income tax deduction for funding a grantor lead trust or a charitable gift tax deduction for funding a non-grantor lead trust. Since lead trusts are typically used to pass assets to heirs, non-grantor lead trusts are far more common than grantor lead trusts.
Bequest:
When you decide to leave assets to charity in your will, you are making a bequest. Your estate will receive a charitable estate tax deduction at your death, when the gift is made to Amaryllis.
Retained Life Estate:
You may make a gift of your personal residence or FARM, to charity and retain the right to live there for the remainder of your life. You receive an immediate income tax deduction for the gift. At your death, the charity can use or sell the property.
~Thank you for helping us secure the future for the horses~
Amaryllis Farm Equine Rescue, inc
P.O. Box 1137
Bridgehampton, New York 11932-1137
(or)
Amaryllis Farm Equine Rescue
44 Little Fresh Pond Road
Southampton, NY 11968-2313
Matching Gifts:
Many companies have matching gift programs that can double or triple your contribution. Ask your employer if they will match your individual gift to us. A minute of your time could save a life.
Honorary or Memorial Gifts:
Honor someone special to you with a memorial gift to Amaryllis Farm Equine Rescue. An animal or person for any occasion. Perhaps a memorial donation in honor of a loved one who crossed the rainbow bridge. Helping a horse in need is a great way to allow the memory of your loved one live on. The horses we care for were left alone to face the world.
We accept donations of cars, horse trailers, farm equipment, land. We sell on Ebay and Craigs List. we work to turn whatever we cannot use into feed money for the herd.
Life Insurance:
Naming Amaryllis Farm Equine Rescue as the beneficiary of an old life insurance policy that is no longer needed to protect your family is a simple way of making a large gift. You will benefit from a potential income tax deduction (check with your tax attorney).
Gift of Stock:
Stocks and other gifts of investment assets such as mutual funds provide an opportunity for a tax savings while supporting us.
Charitable Lead Trust:
This trust makes payments, either a fixed amount (annuity trust) or a percentage of trust principal (unitrust), to charity during it's term. At the end of the trust term, the principal can either go back to you (a grantor lead trust) or to heirs named by you (a non-grantor lead trust). You may claim a charitable income tax deduction for funding a grantor lead trust or a charitable gift tax deduction for funding a non-grantor lead trust. Since lead trusts are typically used to pass assets to heirs, non-grantor lead trusts are far more common than grantor lead trusts.
Bequest:
When you decide to leave assets to charity in your will, you are making a bequest. Your estate will receive a charitable estate tax deduction at your death, when the gift is made to Amaryllis.
Retained Life Estate:
You may make a gift of your personal residence or FARM, to charity and retain the right to live there for the remainder of your life. You receive an immediate income tax deduction for the gift. At your death, the charity can use or sell the property.
~Thank you for helping us secure the future for the horses~
Estate Planning for your horse!What happens to your horse in the time between your death and probate of your will? When your will actually goes through the probate process, will your wishes regarding care of your horse be enforceable? Will they be honored by the probate court?
By Karen L. Perch, PhD, JD Copied from The Horse for educational purposes.
You’ve owned your horse, Midnight Star, for two years. One day you come across a newspaper column. It describes a tragic automobile accident in which several people died. You suddenly realize that if something like that happened to you, you would want someone to take care of your horse. You talk to a friend who agrees to take care of Midnight Star for as long as the horse lives. You agree to set aside enough money in your will to cover the reasonable and necessary expenses for upkeep of the horse. You write a will, placing the horse and $70,000 in trust, naming your friend as trustee, to care for your horse until it dies.
Unfortunately, you die before your horse does. It will take some time for your will to be probated. Meanwhile, Midnight Star needs food, water, and a clean stall. What happens to your horse in the time between your death and probate of your will? When your will actually goes through the probate process, will your wishes regarding care of your horse be enforceable? Will they be honored by the probate court? Maybe. Maybe not.
Problems with plans to care for a horse or other pet frequently come to light only after the owner’s death, when it might be too late to correct them. With careful planning and sound legal advice, however, you can prevent most of these problems. The suggestions in this article relate primarily to horses owned for pleasure. Some of these ideas also can apply to horses owned for business, but in that situation, there are estate planning and tax considerations that are beyond the scope of this article.
Prepare a Letter of Last Instructions
When you die, someone must have permission to take care of your horse from the date of your death until the will is probated. This might involve giving someone permission to enter your land for this purpose. You would probably, although not necessarily, want the person who will eventually receive the horse as the interim caretaker. You can tell your loved ones what to do in a document frequently called a "letter of last instructions." This letter can specify various things of immediate concern to those trying to settle your estate. It might include, for example, a description of arrangements you have made for your own burial, the location of your will, and other important papers and records. This document can also state your wishes for short-term care of your horse. It does not legally bind the recipient of the letter, but it will provide direction and guidance.
If you write a letter of last instructions, make sure you put it in a fireproof, waterproof place. Also make sure to keep it where those who need it quickly will easily find it. Do not leave the letter with your attorney or place it in a safe deposit box at a financial institution. Safe deposit boxes typically remain locked until a property valuation administrator or similar person can attend the initial post-death opening of the box. If you have no other safe place, use your freezer for this letter. It will withstand a considerable amount of heat and would suffer minimal water damage in the event of fire. Double wrap the letter of last instructions in sealable freezer bags. Then make sure someone knows where the letter is!
Consider Putting the Horse and Funds in a Revocable Trust Now
You must also make funds available to provide for your horse prior to the time your will is probated. One possible solution to this problem is to place the horse and a sum of money to support it in a revocable trust now, naming the person who will care for your horse after you die as beneficiary. This type of trust is frequently referred to as a living trust because it takes effect during your life. You can name yourself as trustee and retain the right during your lifetime to sell the horse or make other decisions regarding it. You can change your mind and revoke the trust at any time. If the trust still exists at your death, the horse will belong outright to the person you named as beneficiary. You might still need the letter of last instructions to specify when and how the beneficiary can take physical possession of the horse.
This living trust will avoid probate and provide some continuity after your death. Revocable trusts are frequently used, for example, as a way to continue operation of a family farm or business, without the delay of the probate process. It is legally enforceable. This option might help provide immediate care for your horse, but will not necessarily decrease the size of your estate. If you have a very valuable horse and wish to reduce the size of your estate, you might want to consider placing the horse and money in an irrevocable trust. Before taking either option, talk to your attorney and accountant about the advantages and disadvantages of each.
Consider a Trust in Your Will
You can also establish a trust in your will. This type of trust goes through the probate process and can take a considerable amount of time. Sometimes a probate court simply cannot allow a trust provision in a will to take effect. When this happens, someone has violated a law or public policy. A common source of difficulty relates to the fact that a trust established for the care of your horse has no human beneficiary who can force the trustee to do his or her job. In legal terms, if you have no human beneficiary, you have no trust at all. Even so, many courts will declare that an honorary trust exists. When a court says there is an honorary trust, it is really saying, "No trust exists and the court cannot enforce the will provision. If, however, the named trustee will agree to care for your horse in the way you requested, the court will allow it." For that to happen, the part of your will providing for care of your horse must survive several legal hurdles.
No trust, including an honorary (unenforceable) trust, can violate a little-known, and even less well-understood, rule of law called the Rule Against Perpetuities ("RAP"). This rule prevents people from tying up their assets indefinitely. Simply stated, the rule makes a gift invalid if someone creates an honorary trust that allows the trustee to use the property for trust purposes for more than 21 years after death of a "life in being." If, for example, you place $70,000 in trust for the care of your horse for 25 years, in case Midnight Star lives that long, you will break the rule. You have given the trustee power to use the money to care for the horse for longer than 21 years. Because Midnight Star is not human, he doesn’t count as a life in being. The only life in being that the court will consider for purposes of this rule is yours. Your trust specifies too long a period unless you live in a state that has a statute allowing a longer time or one that has adopted a "wait and see" approach. Although you have only an honorary trust, the court might have honored your wishes anyway if you hadn’t violated the 21 year rule.
A court will generally do whatever it can to carry out your intentions. One notable example of this was a case where a man left $1,000 in trust to care for his dog. The dog’s caregiver was to receive 75 cents per day to care for the dog. In considering whether the trust violated RAP, the court decided that it didn’t matter because the money would all be gone within a few years.
Check with your attorney to determine if your state’s law allows a court to wait and see what happens. If you happen to live in one of the "wait and see" states, the court will wait and see if your horse has died within 21 years. If it has, the trust will probably be declared valid. If not, the court will usually declare the trust valid for 21 years. After that, any assets remaining must be returned to your estate and distributed.
Make the Amount of Your Bequest Reasonable
Even if your honorary trust doesn’t violate any law, a court still might not honor your wishes. Our legal system is largely a series of balances and counter balances. A probate court will give heavy weight to the intentions expressed in your will. But if an honorary trust would violate public policy, the court will reject it.
It is against public policy, for example, to place $70,000 in an honorary trust to care for Midnight Star while leaving your family destitute. If a court allowed the trustee to use all the money to care for the horse, society would have to pay to care for your family. It would have to reject such a trust as against public policy. In any situation where a court has discretion to make decisions about the validity of a will or provision of a will, human needs weigh more heavily than those of animals.
As you plan what amount should be set aside for the care of your horse, be realistic about what it will actually cost to care for it. In one Pennsylvania case, a woman established a trust through her will to care for her three cats until they died. She placed $76,000 in trust for that purpose. After the cats died, the remainder was to go to Wellesley College. The court considered $76,000 excessive for the care of three cats. It allowed the executor to set aside $5,000 in a savings account for the care of the cats. The other $71,000 went directly to the college.
If you make an unreasonable bequest to care for your horse, the court could set aside a smaller sum. But the court might decide to set aside nothing. Maintain some control by setting aside an amount of money that realistically takes into account both human and animal needs.
Give the Horse to Your Friend in Your Will
A court can permit a trust you establish to care for your own horse to take effect, but it cannot enforce it. Suppose that, after you die, the friend you name as trustee for Midnight Star does not want to care for the horse. The court cannot force your friend to care for the horse simply because you have attempted to establish a trust. Furthermore, the court might not want to appoint a substitute trustee for an unenforceable trust. Usually, the court will instruct the executor to distribute the money and the horse along with the rest of your estate.
If you trust your friend enough to name him or her as trustee, you might wish to consider making an outright gift of the horse and money. You can simply give the horse and money to your friend in your will. For example, a woman from New York left her two mares and $14,000 to someone she named in her will. She expressed the wish that the named person should spend the money to care for the horses. She also specifically stated that the recipient of the gift should have complete, unrestricted power to decide how to spend the money. The court interpreted this as an outright gift, rather than as an attempt at establishing a trust. The instructions for care of the horses imposed a moral, but not a legal, obligation on the recipient. The named beneficiary received the horses to care for, along with the money set aside for their care.
In leaving the horses and money as a simple gift through her will, the woman avoided the potential complications of an honorary trust. She told the court, her family, and the recipient of the gift how she would like the money used. Because neither the court nor her family could force the recipient to spend the money to care for the horses, this woman took a chance that her horses would not receive the proper care. But the chance she took is not much greater than the chance she would have taken with an honorary trust. And it was much simpler.
Income Taxes and Final Words
Your friend has agreed to take care of Midnight Star after you die. If you set up your trust so that he or she will receive money in more than three payments, the IRS will consider this as personal income to your friend. Your friend will owe income tax on this money. Be kind. Give him or her immediate access to the money. You’ve already trusted this person with your horse! Surely you can trust him or her with the money.
As you’ve just learned, providing for your pleasure horse after you die can involve numerous complications. Consult an attorney in your state who specializes in estate planning. With proper planning and sound legal advice, you can dramatically increase your odds of achieving the result you really want.
By Karen L. Perch, PhD, JD Copied from The Horse for educational purposes.
You’ve owned your horse, Midnight Star, for two years. One day you come across a newspaper column. It describes a tragic automobile accident in which several people died. You suddenly realize that if something like that happened to you, you would want someone to take care of your horse. You talk to a friend who agrees to take care of Midnight Star for as long as the horse lives. You agree to set aside enough money in your will to cover the reasonable and necessary expenses for upkeep of the horse. You write a will, placing the horse and $70,000 in trust, naming your friend as trustee, to care for your horse until it dies.
Unfortunately, you die before your horse does. It will take some time for your will to be probated. Meanwhile, Midnight Star needs food, water, and a clean stall. What happens to your horse in the time between your death and probate of your will? When your will actually goes through the probate process, will your wishes regarding care of your horse be enforceable? Will they be honored by the probate court? Maybe. Maybe not.
Problems with plans to care for a horse or other pet frequently come to light only after the owner’s death, when it might be too late to correct them. With careful planning and sound legal advice, however, you can prevent most of these problems. The suggestions in this article relate primarily to horses owned for pleasure. Some of these ideas also can apply to horses owned for business, but in that situation, there are estate planning and tax considerations that are beyond the scope of this article.
Prepare a Letter of Last Instructions
When you die, someone must have permission to take care of your horse from the date of your death until the will is probated. This might involve giving someone permission to enter your land for this purpose. You would probably, although not necessarily, want the person who will eventually receive the horse as the interim caretaker. You can tell your loved ones what to do in a document frequently called a "letter of last instructions." This letter can specify various things of immediate concern to those trying to settle your estate. It might include, for example, a description of arrangements you have made for your own burial, the location of your will, and other important papers and records. This document can also state your wishes for short-term care of your horse. It does not legally bind the recipient of the letter, but it will provide direction and guidance.
If you write a letter of last instructions, make sure you put it in a fireproof, waterproof place. Also make sure to keep it where those who need it quickly will easily find it. Do not leave the letter with your attorney or place it in a safe deposit box at a financial institution. Safe deposit boxes typically remain locked until a property valuation administrator or similar person can attend the initial post-death opening of the box. If you have no other safe place, use your freezer for this letter. It will withstand a considerable amount of heat and would suffer minimal water damage in the event of fire. Double wrap the letter of last instructions in sealable freezer bags. Then make sure someone knows where the letter is!
Consider Putting the Horse and Funds in a Revocable Trust Now
You must also make funds available to provide for your horse prior to the time your will is probated. One possible solution to this problem is to place the horse and a sum of money to support it in a revocable trust now, naming the person who will care for your horse after you die as beneficiary. This type of trust is frequently referred to as a living trust because it takes effect during your life. You can name yourself as trustee and retain the right during your lifetime to sell the horse or make other decisions regarding it. You can change your mind and revoke the trust at any time. If the trust still exists at your death, the horse will belong outright to the person you named as beneficiary. You might still need the letter of last instructions to specify when and how the beneficiary can take physical possession of the horse.
This living trust will avoid probate and provide some continuity after your death. Revocable trusts are frequently used, for example, as a way to continue operation of a family farm or business, without the delay of the probate process. It is legally enforceable. This option might help provide immediate care for your horse, but will not necessarily decrease the size of your estate. If you have a very valuable horse and wish to reduce the size of your estate, you might want to consider placing the horse and money in an irrevocable trust. Before taking either option, talk to your attorney and accountant about the advantages and disadvantages of each.
Consider a Trust in Your Will
You can also establish a trust in your will. This type of trust goes through the probate process and can take a considerable amount of time. Sometimes a probate court simply cannot allow a trust provision in a will to take effect. When this happens, someone has violated a law or public policy. A common source of difficulty relates to the fact that a trust established for the care of your horse has no human beneficiary who can force the trustee to do his or her job. In legal terms, if you have no human beneficiary, you have no trust at all. Even so, many courts will declare that an honorary trust exists. When a court says there is an honorary trust, it is really saying, "No trust exists and the court cannot enforce the will provision. If, however, the named trustee will agree to care for your horse in the way you requested, the court will allow it." For that to happen, the part of your will providing for care of your horse must survive several legal hurdles.
No trust, including an honorary (unenforceable) trust, can violate a little-known, and even less well-understood, rule of law called the Rule Against Perpetuities ("RAP"). This rule prevents people from tying up their assets indefinitely. Simply stated, the rule makes a gift invalid if someone creates an honorary trust that allows the trustee to use the property for trust purposes for more than 21 years after death of a "life in being." If, for example, you place $70,000 in trust for the care of your horse for 25 years, in case Midnight Star lives that long, you will break the rule. You have given the trustee power to use the money to care for the horse for longer than 21 years. Because Midnight Star is not human, he doesn’t count as a life in being. The only life in being that the court will consider for purposes of this rule is yours. Your trust specifies too long a period unless you live in a state that has a statute allowing a longer time or one that has adopted a "wait and see" approach. Although you have only an honorary trust, the court might have honored your wishes anyway if you hadn’t violated the 21 year rule.
A court will generally do whatever it can to carry out your intentions. One notable example of this was a case where a man left $1,000 in trust to care for his dog. The dog’s caregiver was to receive 75 cents per day to care for the dog. In considering whether the trust violated RAP, the court decided that it didn’t matter because the money would all be gone within a few years.
Check with your attorney to determine if your state’s law allows a court to wait and see what happens. If you happen to live in one of the "wait and see" states, the court will wait and see if your horse has died within 21 years. If it has, the trust will probably be declared valid. If not, the court will usually declare the trust valid for 21 years. After that, any assets remaining must be returned to your estate and distributed.
Make the Amount of Your Bequest Reasonable
Even if your honorary trust doesn’t violate any law, a court still might not honor your wishes. Our legal system is largely a series of balances and counter balances. A probate court will give heavy weight to the intentions expressed in your will. But if an honorary trust would violate public policy, the court will reject it.
It is against public policy, for example, to place $70,000 in an honorary trust to care for Midnight Star while leaving your family destitute. If a court allowed the trustee to use all the money to care for the horse, society would have to pay to care for your family. It would have to reject such a trust as against public policy. In any situation where a court has discretion to make decisions about the validity of a will or provision of a will, human needs weigh more heavily than those of animals.
As you plan what amount should be set aside for the care of your horse, be realistic about what it will actually cost to care for it. In one Pennsylvania case, a woman established a trust through her will to care for her three cats until they died. She placed $76,000 in trust for that purpose. After the cats died, the remainder was to go to Wellesley College. The court considered $76,000 excessive for the care of three cats. It allowed the executor to set aside $5,000 in a savings account for the care of the cats. The other $71,000 went directly to the college.
If you make an unreasonable bequest to care for your horse, the court could set aside a smaller sum. But the court might decide to set aside nothing. Maintain some control by setting aside an amount of money that realistically takes into account both human and animal needs.
Give the Horse to Your Friend in Your Will
A court can permit a trust you establish to care for your own horse to take effect, but it cannot enforce it. Suppose that, after you die, the friend you name as trustee for Midnight Star does not want to care for the horse. The court cannot force your friend to care for the horse simply because you have attempted to establish a trust. Furthermore, the court might not want to appoint a substitute trustee for an unenforceable trust. Usually, the court will instruct the executor to distribute the money and the horse along with the rest of your estate.
If you trust your friend enough to name him or her as trustee, you might wish to consider making an outright gift of the horse and money. You can simply give the horse and money to your friend in your will. For example, a woman from New York left her two mares and $14,000 to someone she named in her will. She expressed the wish that the named person should spend the money to care for the horses. She also specifically stated that the recipient of the gift should have complete, unrestricted power to decide how to spend the money. The court interpreted this as an outright gift, rather than as an attempt at establishing a trust. The instructions for care of the horses imposed a moral, but not a legal, obligation on the recipient. The named beneficiary received the horses to care for, along with the money set aside for their care.
In leaving the horses and money as a simple gift through her will, the woman avoided the potential complications of an honorary trust. She told the court, her family, and the recipient of the gift how she would like the money used. Because neither the court nor her family could force the recipient to spend the money to care for the horses, this woman took a chance that her horses would not receive the proper care. But the chance she took is not much greater than the chance she would have taken with an honorary trust. And it was much simpler.
Income Taxes and Final Words
Your friend has agreed to take care of Midnight Star after you die. If you set up your trust so that he or she will receive money in more than three payments, the IRS will consider this as personal income to your friend. Your friend will owe income tax on this money. Be kind. Give him or her immediate access to the money. You’ve already trusted this person with your horse! Surely you can trust him or her with the money.
As you’ve just learned, providing for your pleasure horse after you die can involve numerous complications. Consult an attorney in your state who specializes in estate planning. With proper planning and sound legal advice, you can dramatically increase your odds of achieving the result you really want.
