If the client intends on disinheriting or making a significantly less substantial gift to one of his children or any other “natural object of the client’s bounty,” consideration should be given to addressing this fact in the will or trust, although attempting to explain the underlying reasons for the disparate treatment should be avoided. For example:
I recognize and understand that I have intentionally failed to provide for DAUGHTER and that SON#1 is treated more favorably than SON#2. I have carefully considered the disposition of my estate and declare that said unequal treatment reflects my intentions.