Which statement correctly describes the exception to the rule against incorporation by reference for pour-over trusts?

• A. The exception to incorporation by reference allows a pour-over trust that must be in existence before or contemporaneously with the will; the trust must be in writing and signed by at least one trustee, and either acknowledged like a deed or signed by two witnesses.
• B. Incorporation by reference is generally recognized for signed documents even if not executed with the formalities of a will.
• C. A pour-over trust can be oral if witnessed by two independent witnesses.
• D. A pour-over trust requires no formalities if mentioned in the will.

Answer: (A)

Pour-over trusts are an exception to the rule that you can’t incorporate by reference unless certain conditions are met. The trusted instrument must already exist at the time the will is executed (or be contemporaneous with it) and must be in writing, with at least one trustee signing it, so its terms are clearly identified. To prove its authenticity, the instrument must either be acknowledged like a deed or be signed by two witnesses. This combination ensures the trust is definite, verifiable, and capable of receiving assets from the will under its terms. The other options don’t fit because a pour-over trust cannot be oral or created later without the required writing and formalities, and merely mentioning the trust in the will does not satisfy the necessary conditions for incorporation by reference.