Can I Have Multiple Codicils

Emily just called, frantic. She’d meticulously drafted a codicil to her trust, changing a specific bequest to her niece. She signed it, witnessed it… and then her dog ate a corner of it. Not enough to make it illegible, but enough to make her question its validity. Now, she’s facing the very real possibility of that gift lapsing, and the asset reverting to her general trust distribution – a situation costing her niece over $30,000 in lost inheritance. Emily’s situation highlights a critical misunderstanding about codicils and estate planning.

As an Estate Planning Attorney and CPA with over 35 years of experience here in Escondido, I see these issues frequently. Many clients believe a codicil is simply a ‘minor update’ to their will or trust. While that can be true, it’s crucial to understand the legal ramifications of multiple amendments, and how seemingly small errors can unravel years of careful planning.

Why Do People Use Codicils Anyway?

Most people use codicils to make relatively minor changes to an existing estate plan – updating beneficiaries, adjusting bequests, or modifying trustee appointments. It’s generally faster and less expensive than rewriting an entire document. However, that convenience comes with a degree of risk, especially if you start layering on multiple codicils over time. Each codicil must be executed with the same formalities as the original document: signature, witnesses (in most cases), and proper notarization. A single flaw in any codicil can jeopardize its validity and create significant legal battles.

What Happens When Codicils Conflict?

This is where things get tricky. If you have multiple codicils, and they contain conflicting instructions, a court will generally apply the most recent valid codicil. But determining which codicil is valid – and interpreting its provisions – can be a costly and time-consuming process for your heirs. Imagine multiple layers of amendments, each potentially contradicting the last. The probate court must untangle the intent, and that’s rarely straightforward.

Furthermore, if a codicil is invalidated, assets may force full probate; however, for deaths on or after April 1, 2025, estates under $208,850 (per CPC § 13100) may still qualify for simplified procedures. This limit is set until 2028. The probate process adds significant expense and delays to the distribution of your assets, diminishing the value of your estate for your loved ones.

Are There Limits to How Many Codicils I Can Have?

Legally, there’s no hard limit. However, I strongly advise against accumulating more than two or three. Beyond that, the complexity exponentially increases the risk of errors and disputes. The more codicils you add, the harder it becomes to track changes, ensure consistency, and prove the validity of your overall estate plan. A clean, well-structured estate plan is far more valuable than a patchwork of amendments.

What About Holographic Codicils?

Holographic codicils – those handwritten entirely by you – present a unique set of challenges. While valid in California under Probate Code 6111, they are often scrutinized more closely by courts. The handwriting must be clearly legible, and all material provisions (who gets what) must be in your handwriting. Any pre-printed language or typed portions can invalidate the entire codicil. It’s a format I generally discourage unless absolutely necessary, due to the higher likelihood of legal challenges.

What If I Own a Business?

If you own a business, updating your estate plan becomes even more critical. Changes in ownership structure, operating agreements, or successor management can have significant tax and legal implications. As of March 2025, FinCEN has exempted domestic U.S. LLCs from BOI reporting; however, foreign-registered entities in the U.S. still face mandatory filing requirements and potential penalties. A codicil to your trust might address these changes, but it’s essential to coordinate those updates with your business attorney and CPA to avoid unintended consequences.

Tax Planning and the 2026 Changes

Don’t forget the tax landscape. The 2026 ‘tax cliff’ was averted by the OBBBA, which permanently increased the Federal Estate Tax Exemption to $15 million per person effective Jan 1, 2026. Old formula clauses should be reviewed to ensure they don’t over-fund trusts under these new limits. A codicil can be used to adjust those provisions, but you need a professional who understands both estate planning and tax law – that’s where my CPA designation becomes invaluable. We can analyze the tax implications of any changes and ensure your estate plan remains optimized for maximum benefit.

Digital Assets and the RUFADAA

Finally, and this is often overlooked, a standard codicil often fails to include the specific RUFADAA language (CPC § 870) required to bypass federal privacy laws, potentially leaving your heirs locked out of crypto-wallets and email accounts. Digital assets are becoming an increasingly important part of estates, and your estate plan needs to specifically address their access and distribution.

Ultimately, while multiple codicils are permissible, they significantly increase the risk of errors, disputes, and unintended consequences. Regularly reviewing and updating your entire estate plan – potentially replacing it with a new document – is often the most prudent course of action. It provides clarity, minimizes legal challenges, and ensures your wishes are carried out exactly as you intend.

What standards do California judges use to determine a will’s true meaning?

In California, a last will and testament is reviewed under probate standards that focus on intent, capacity, and execution. Clear drafting reduces ambiguity, limits misinterpretation, and helps families avoid unnecessary conflict during estate administration.

To ensure the will functions as intended, the executor must understand their fiduciary obligations, while the family should be prepared for the court supervision required to enforce the document.

When a will is drafted with California probate review in mind, it becomes a stabilizing roadmap rather than a source of conflict. Clear intent, proper authority, and compliant execution protect both families and estates.

Primary Legal Authorities Governing Probate and Estate Administration

• Probate & Local Court Rules:
  
  San Diego Superior Court – Probate Division
  
  Official Escondido County probate rules, filing procedures, examiner notes, and Local Rule 4.4.5 governing remote appearances and non-evidentiary hearings.
• Attorney Licensing & Ethical Standards:
  
  State Bar of California
  
  The authoritative source to verify attorney license status, disciplinary history, and current ethical rules governing California attorneys and client trust accounts.
• Judicial Council Forms & Self-Help:
  
  California Courts – Wills, Estates, and Probate
  
  State-issued probate forms and guidance, including small estate procedures, primary residence transfers under AB 2016, and executor responsibilities.
• Federal Estate & Gift Tax Law:
  
  IRS Estate Tax Guidelines
  
  Federal rules governing estate and gift tax filing, including the permanent 2026 OBBBA exemption of $15 million per individual.