A Memorandum of Directions (MoD) can be an essential estate planning tool. Also referred to as a letter of wishes, statement of intent or trustee instructions, MoDs provide trustees with guidance about the preferred administration of an estate. MoDs are however generally only morally, not legally, binding and therefore they do not change the provisions of a will. The following questions focus on some of the fundamental issues that arise for anyone implementing an estate plan, wishing to provide practical context to their legal documentation. The View Legal MoD app is designed to allow the user to narrow down some of the broad areas that might be relevant in relation to implementing, or updating, their MoD and provide a framework document for the user to complete.