the pet owner should obtain detailed information about the adoption procedure.
Making A Conditional Bequest
New York and some other states allow the pet owners to make a "conditional bequest" in which both the animal and a sum of money are left to a beneficiary who must use the money for the care of the animal.
A conditional bequest has the advantage of requiring the recipient to care for the pet but adds to the Executor's responsibility the task of ensuring that the person receiving the money fulfills his or her commitment. The pet owner, therefore, has to select an Executor willing to undertake this added responsibility. If a pet owner wants a conditional bequest, the attorney drafting the will must consider the relevant law concerning such provisions, since they can be invalidated by the courts and are therefore not recommended.
Establishing a Trust for Animals
Under the law of most states, an animal cannot be made the beneficiary of a trust. In a few states, persons can create trusts for animals, but such trusts are honorary, i.e. unenforceable in the courts, and effective only if the trustee chooses to abide by the terms of the trust instrument. However, a small but growing number of states, including New York, have enacted statutes so that trusts for animals can be created and can be enforced in the courts. Trusts in these states are not honorary even though they may be referred to as such.
In all states where a trust for animals can be created, the trust cannot exceed 21 years, even if the life span of a particular animal is longer. The trustee appointed in the trust will be directed to the trust instrument to use the funds in the trust to care for the animals. If the trustee cannot take physical possession of the animals, a separate person should be named as the caretaker.
In the states where trusts for animals are not permitted, a trust for human beneficiaries can include a provision that the trustee may use trust prop

owner and has all the rights and obligations of the pet's care, including the right to euthanize the animal.
Providing Funds for Pet Care During Transitional Period
Finally, a provision which should be included in all Wills where an animal is involved, is one allowing the Executor to use estate funds to care for the animal for the period before the animal goes to the new home designated by the pet owner. The Will should state that the costs of food, veterinary care, transportation and other expenses incurred by the Executor in caring for the decedent's pet is to be paid from the estate as an estate administration expense, whether or not the expenses are deductible for estate tax purposes. An example of this type of Will provision appears on "Sample Will Provision V".
Short-term arrangements for care of a pet are necessary to cover the period between the death of the pet owner and the issuance of letters testamentary or letters of administration. These letters give the Executor or Administrator authority to act, but depending on the jurisdiction, it may take from two weeks to two months to obtain them. Short-term arrangements are also necessary if the owner is hospitalized for a period of time.
Arranging For Friends/Relatives To Provide Short-Term Care
A pet owner should try to find a friend or relative who is willing to take care for his/her pet during these periods. The owner should leave word, preferably in writing, at home and with a neighbor, or with the building management and/or superintendent for the friend or relative to be notified. The pet owner should arrange for access to his/her home to permit the care and feeding of the pet during such short -term periods. If an apartment is involved, the owner should consider leaving a key with the superintendent or a neighbor. If there is a relative or friend in the area, the owner should consider providing that individual with a key and with written permission to the building management to