What is a Memorandum or Letter of Wishes?

Devry Law
By Esther Abecassis
June 17th, 2024

A memorandum or letter of wishes is a document containing an expression of wishes to your executors and beneficiaries, providing guidance on how you would like your estate to be administered.

There are two types of memorandums of wishes:

1. A precatory memorandum, which is not legally binding. It serves as a mere expression of testamentary wishes regarding the distribution of certain items.
2. A legally binding memorandum, which must be incorporated by reference into your will memorandum to have legal effect.

A memorandum of wishes is not a will. To make a memorandum of wishes legally binding, you must incorporate it by reference into your will. Also, ensure your executor knows the memorandum of wishes exists. When writing a memorandum of wishes, a few things must be considered to ensure your wishes are honoured.

This list is not exhaustive but conveys the difference between the items that can be included in the memorandum of wishes versus the items that should be addressed within a Will…