About This Form
This California memorandum lists tangible personal property and its intended recipients. Review it with the governing estate document and the requirements of Probate Code section 6132. It does not replace beneficiary forms or the transfer procedures for titled assets.
The downloadable form includes an items table, a signature page and instructions. Before signing, have your estate attorney confirm that the governing document refers to the memorandum and that the listed property is eligible.
The writing can come before or after the will
Section 6132 allows the memorandum to be prepared either before or after your will is executed, and it may be altered after preparation. You do not need to redo your will to write, rewrite, or replace this memorandum. What you cannot skip is the reference clause in the will itself.
The Value Limits
This is where California departs from most states. Probate Code section 6132 sets two hard dollar limits, and exceeding either one means the statute, not your memorandum, decides where that property goes.
- $5,000 per item. No single item passing under the memorandum may exceed $5,000 in value.
- $25,000 in aggregate. The total value of all property passing under the memorandum may not exceed $25,000.
The limits operate by statute, not by intent
List a $9,000 painting and the memorandum does not partially transfer it, and it does not fail as a whole document. That single item falls out and passes under the residuary or other applicable provisions of the will instead, by operation of section 6132. The remaining items are unaffected. High-value items belong in the will or trust as specific bequests, where no cap applies.
Value is measured at death, not at signing
An item comfortably under $5,000 today can cross the line later, and jewelry, art, and collectibles are the usual culprits. If an item sits near either limit, or you expect it to appreciate, name it in the will or trust directly rather than relying on this memorandum.
When To Use It
Use this form for items of sentimental or modest monetary value where you want a simple, signed record of who gets what. Because of the caps, the memorandum is not suited to carrying real value in California.
Your will must reference this memorandum
Section 6132 gives the writing effect only if an unrevoked will refers to it. If your will contains no such reference, this form has no legal effect. Talk to your estate attorney about adding the reference language.
The date is not optional in California
Section 6132 requires the writing to be dated and to be either in the handwriting of the testator or signed by the testator. Because this form is typed rather than handwritten, both the signature and the date are required. An unsigned or undated typed memorandum is not effective, and forgetting the date is the common way one fails.
What You Can Distribute
Section 6132 limits the form to tangible personal property other than money, and only to property the will does not otherwise specifically dispose of. The PDF carries the full reference table. The short version:
Allowed: jewelry, watches, furniture, household goods, artwork, collectibles, vehicles, boats, tools, sporting goods, books, instruments, photographs, clothing, personal effects.
Not allowed: cash or money in any form, bank and brokerage accounts, retirement accounts, real property, stocks, bonds, mutual funds, certificates of deposit, life insurance proceeds, promissory notes and other evidences of indebtedness, and anything the will already specifically gives to someone.
Real property is never covered
A house, a condominium, a parcel of land, or a timeshare cannot pass under this memorandum regardless of value. Real property transfers require a deed or a trust. For how that fits the rest of the plan, see the trust funding guide.
What's Inside the PDF
- A two-page introduction covering the legal framework, the value limits, and what is and is not covered
- A dedicated section on the $5,000 and $25,000 limits, including what happens to an item that exceeds one
- A one-page identification block with fields for your full legal name and the date your will was executed
- Preprinted statutory recitations that anchor the document to Probate Code section 6132
- A 20-row items table across a main page and a continuation page, with columns for description, recipient, and notes
- Initial lines on each items page so it is clear all pages belong to the same memorandum
- A signature page with a required date line
- Optional witness blocks, clearly marked optional, for extra evidentiary weight
Statutory Basis
This form is drafted to comply with California Probate Code section 6132, which authorizes a writing referred to in a will to dispose of items of tangible personal property. Under the statute, the memorandum:
- Has effect only if an unrevoked will refers to it
- May be prepared before or after the will is executed, and may be altered afterward
- Must be dated, and either in the testator's handwriting or signed by the testator
- Must describe the items and recipients with reasonable certainty
- Cannot dispose of money, or of property the will specifically disposes of
- Cannot carry a single item over $5,000, or more than $25,000 in total
- Need not be witnessed or notarized
Bancroft does not provide legal advice. If you have questions about whether your will references a memorandum, or whether a particular item belongs here rather than in the will, consult a California-licensed estate attorney.
Download
Download the PDF below. Print it on standard letter paper, fill it out in pen, sign and date the signature page, and store it with your will.
The memorandum works alongside the will that references it. For how it sits beside the rest of the suite, see the document quick reference.