🏛️ 家庭保护、医疗代理权与授权委托书

# 遗嘱替代物 (Testamentary Substitutes)

包含在内 (Included)

- 临终赠与 Gifts causa mortis
- 托滕信托 Totten Trusts
- 联名财产及联名银行账户 (Jointly owned property & joint bank accounts)
- 死亡时支付 (POD) 账户及证券 (Survivor bank accounts and payable-on-death securities)
- 退休金/员工福利计划 (Benefits payable under employee benefit plan / Pension)
- 保留撤销权或收益权的生前转移 (Lifetime transfers with retained power to revoke or enjoy)
- 死前一年内作出的赠与 (Gifts made within one year of death — 仅限超出年度免税额的部分)
- 一般意定任命权财产 (Property over which decedent retained a presently exercisable general power of appointment)

不包含在外 (Excluded)

- 纯粹的不可撤销的生前转移 (Irrevocable lifetime transfers without retained interests)
- 死前一年以上作出的赠与 (Gifts made more than one year prior to death)

🚨 核心考点：人寿保险合同
(Life insurance contracts)
在纽约州，人寿保险的理赔金不被视为遗嘱替代物，因此不计入配偶的选择份额 (Elective Share) 计算基数中。
💡 注意对比：
虽然人寿保险不属于替代物，但年金 (Annuities) 属于遗嘱替代物！
(See Estate of Zuppa)
Reference: EPTL 5-1.1-A (Spouse's elective share and testamentary substitutes)