Wills & Estate Planning Sitemap - Page 1 2016-09-26

Maryland Estate Tax Laws for 2014 and Prior Years
Details of the estates of Maryland residents who die in 2014 or prior years, as well as the estates of nonresidents who die and owned property.

What Does the Michael Jackson Family Trust Say?
Even though Michael Jackson died an untimely death at the age of 50, he left an estate plan that included a Last Will and Testament and Revocable Living Trust named the Michael Jackson Family Trust. Find out what the Michael Jackson Family Trust says and doesn't say.

Overview of Indiana Inheritance Tax Laws - 2013
Indiana is one of seven states that collect an inheritance tax, as opposed to an estate tax, at the state level. Learn all about the Indiana inheritance tax laws that are in effect for 2013.

District of Columbia Estate Tax Rates
If you live in the District of Columbia, then you live in one of a handful of jurisdictions that still collect a local estate tax or inheritance tax. The estates of DC residents, as well as the estates of nonresidents who own real estate and/or tangible personal property located in DC, are subject to a local death tax in addition to the federal estate tax.

How to Become a Florida Resident, Officially
If you are thinking about becoming a Florida resident, then follow the steps listed in this article to make your change of residence official.

Elder Law and Defining Diverse Legal Needs of the Aging
Elder law has become a hot topic in recent years as baby boomers continue to age and their parents live well in their 90s and have legal needs.

When Do I Have to File a Gift Tax Return?
Learn what the federal gift tax is and if you will need to file a federal gift tax return, or IRS Form 709, with regard to gifts made in 2013.

When Is a Gift Tax Return Required to Be Filed?
Learn what the federal gift tax is and if you will need to file a federal gift tax return, or IRS Form 709, with regard to gifts made in 2014.

Estate Tax: When Can You Receive Your Inheritance?
What happens after a federal estate tax return (IRS Form 706) is filed with the IRS and how long it will take to receive the estate tax closing letter.

Your Loved One Has Died and Owes Debts - Now What?
Family members and beneficiaries usually aren't responsible for a loved one's debts. Find out how you can stop collection calls from creditors.

How Much Can You Deduct for Funeral Expenses?
This article explains how much you can deduct for funeral expenses and what expenses are considered reasonable funeral expenses.

Tax Tips for Parents of Children with Special Needs
Caring for a child with special needs can difficult. Learn how families need to plan for the present as well as the future when it comes to children with disabilities.

What about all the cases between these two extremes?
Depending on the situation, you may need to create a codicil or a new will. Page 2.

Should You Make a Codicil or a New Will?
If you have a will, congratulations! That’s great. But, now you want to change it. How do you do that? Should You Make a Codicil or a New Will?

Special Needs Trust Options
A special needs trust is designed to hold assets for the benefit of a person with disabilities or special needs while allowing them to still receive benefits.

Planning Ahead for Children with Special Needs
It is important to create a strong estate plan foundation for children with special needs. Creating a basic estate plan will help ensure that your child is properly cared for.

What is Probate Court?
What happens in a U.S. probate court doesn't always stay in probate court. Learn why here.

Trust Settlement - Inventory
Most people have little experience dealing with what happens after their loved one dies and they have been named as the successor.

Trust Settlement - Meet with a Trust Attorney
Once the decedent's legal documents and other important papers have been located and reviewed, the next step is to meet with a trust attorney.

Trust Settlement - Date of Death Valuation of Assets
Once you've met with a trust attorney, the next step is to establish date of death values for all of the decedent's assets.

Trust Settlement - Pay Final Bills and Ongoing Expenses
Once the date of death values have been determined for the decedent's assets, the next step is to pay the decedent's final bills and ongoing expenses of administering the trust.

Paying Taxes for Revocable Trust Settlements
Once the successor Trustee has paid the decedents final bills and has the ongoing trust expenses under control, the next step is to pay any income taxes and death taxes that may be due.

Trust Settlement Distribution and Termination
Usually the first question that the trust beneficiaries will ask the successor Trustee is

What to Know About Florida's Power of Attorney Law
Florida's power of attorney laws have changed significantly. Find out what this means to you if you want to give or get a power of attorney in Florida.

What Is Filial Responsibility ?
Under filial responsibility laws, adult children may find themselves held responsible for their parents' health care bills and nursing home expenses.

What Is Medicaid Estate Recovery or Medicaid Death Tax?


Gift Tax: Annual Exclusion vs. Lifetime Exemption
What's the difference between the annual exclusion from gift taxes and the lifetime gift tax exclusion? Find out here.

How to Make Your Funeral Wishes Known
When a loved one dies without discussing or writing down their funeral wishes, family members are left scrambling to make burial and memorial arrangements during an extremely difficult time. Help your loved ones fulfill your final wishes by following these simple steps.

Non Probate Assets - What Are They?
Learn about the different types of non probate assets, a special type of property that won't need to go through probate after you die.

Living Will vs. Trust - Definitions and Differences
A living will and a living trust might sound a lot a like, but although they're both estate planning tools, they serve two completely different purposes.

Benefits of an IRA Trust and Legacy Savings
An IRA Trust is a special type of revocable living trust that is designed to be the beneficiary of your IRAs after you die and can have many benefits.

2014 Estate Tax Laws - An Overview
On January 2, 2013, a new law was enacted that governs estate taxes for 2013 and future years. Here you will find a summary of what the laws provide for the estates of decedents who die in 2014 as well as the 2014 gift tax rules and 2014 generation skipping transfer tax rules.

Summary of Marilyn Monroe's Last Will and Testament
Model, actress and singer Marilyn Monroe died on August 5, 1962. A summary of what the will says and who became heirs of Monroe's estate.

How to Keep Your Child's Inheritance in the Family
If you're concerned that your child's spouse will interfere with their inheritance, there are several ways for you to protect your children.

Things to Consider Before Disinheriting a Child
While in all but one of the U.S. states you are free to disinherit your children and other relatives (but not your spouse), actually doing it should not be taken lightly or decided on a whim. Here you will find a list of four things to consider before disinheriting a child or other relative.

What Is a Probate Lawyer and What Do They Do?
A probate lawyer is a state licensed attorney who assists Personal Representatives and estate beneficiaries.

How Does Adoption Affect Inheritance?
How does the law affect adopted children, step-children and adopted grandchildren when it comes to Inheritance?

When Is a Federal Estate Tax Return Required to Be Filed?
NOTE: The information below only applies to the estates of people who died in 2009. For information about what is required for the estates of people who die

Tenants by the Entirety vs. Joint Tenants
Tenants by the entirety and joint tenants have different rights, but both can include survivorship provisions to bypass probate.

Do I Need IRS Form 1041 for My Revocable Living Trust?
Revocable trusts don't generally need their own tax returns -- Form 1041. But circumstances might arise where filing one might be useful.

A Quick Guide to Florida Homestead Laws
Florida has some quirky laws when it comes to your primary residence, which is referred to as your

Options for Non-Spouse Beneficiaries of Inherited IRAs
If you inherit a traditional IRA from someone other than your spouse, then you'll most likely have several different options for what you can do with your inheritance. Learn what these options are and what will work best in your situation.

Will You Have to Pay Taxes on Your Inheritance?
If you inherit property from a family member or friend, you'll need to understand the tax consequences of receiving your inheritance. This article summarizes the different types of taxes that may affect your inheritance.

Reasons to Become a Florida Resident
For those wondering if becoming a Florida resident makes sense, here is a list of reasons why it will be of great benefit to you and your family.

Dying Without a Will - Florida Laws
When someone dies without a will in Florida, the intestacy laws found in the Florida Probate Code will dictate who will inherit the deceased person's estate.

3 Steps to Contesting a Will
There are three steps required to file a lawsuit to contest a will. Find out what they are here.

2015 Income Tax Brackets for Estates and Trusts
Estates and trusts that generate income during the year are subject to a special tax rate. Brackets and rates are adjusted for inflation each year.

Advance Medical Directives for Making Health Care Decisions
Planning for medical emergencies with an advance medical directive should be part of every estate plan.

Your Affidavit or Memoradum of Trust
A memorandum of trust can be used in place of your entire trust agreement in some situations, maintaining your privacy and streamlining transactions.

What Is a Revocable Living Trust?
Create a revocable living trust to take ownership of your property. Avoid probate and know that your assets will be managed if you become incompetent.

States Without an Estate Tax or Inheritance Tax
A majority of U.S. states won't collect a death tax at the state level. Find out if your state is one of them.

State Estate Tax and Exemption Chart
Currently only a handful of states and the District of Columbia collect a state estate tax. Here you'll find a chart that lists the historical and current estate tax exemptions for the states that collect estate taxes at the state level.

2014 State Death Tax Exemption and Rate Chart
Currently, only a handful of states collect an estate or inheritance tax. Here you'll find a chart of the 2014 exemptions and the top rates.

What Is an Annual Exclusion Gift? (Definition)
An annual exclusion gift is one that's valued at less than the year's annual exclusion. You can give away this much in without incurring a gift tax.

What Is an Executor or Executrix? - Definition
An executrix is the female version of an executor -- an individual responsible for managing the affairs of a deceased person’s probate estate.

What Does FBO Mean in Legal Douments?
The designation FBO - learn what it means in legally binding financially documents. It is frequently used in conjunction with living trusts.

What Is a Power of Attorney?
A Power of Attorney is a legal document where you delegate your right to manage your property to someone else.

Can I Sell My Home for a Dollar?
Estate and gift planning can be complicated. Learn if it makes since for you to sell your home to a family member for $1.00.

Does Wyoming Collect an Estate Tax?
Wyoming, like all other states, did collect a state estate tax prior to January 1, 2005. Learn why things changed and if it is possible for the Wyoming estate tax to come back.

How Property Is Titled Dictates Who Inherits It
Each time an estate planning attorney sits down with a new client, the attorney asks what should be a simple question, but in reality it is usually one of the most difficult questions that the client must answer. Learn what this question is and why it is the one real key to good estate planning.

How to Obtain a Copy of a Deceased Person's Will
If you're looking for a copy of a deceased person's last will and testament, then here are the steps that you need to take to locate it.

What Does Michael Jackson's Will Say?
Even though Michael Jackson died an untimely death at the age of 50, he left an estate plan that included a Last Will and Testament and Revocable Living Trust. Find out what Michael Jackson's will says and doesn't say.

Overview of Nebraska Inheritance Tax Laws
Nebraska is one of seven states that collect an inheritance tax, as opposed to an estate tax, at the state level. Learn all about the Nebraska inheritance tax laws here.

Overview of Iowa Inheritance Tax Laws
Iowa is one of seven states that collect an inheritance tax, as opposed to an estate tax, at the state level. Learn all about the Iowa inheritance tax laws here.

State Tax Chart - Income, Sales, Death and Gift Taxes
If you are looking to move to a new state or for the best place to retire, then understanding what taxes will be associated with your move or retirement city will be important since each state has its own tax laws. Here you will find a chart that shows which states collect an income tax, sales tax, death tax, and/or gift tax.

Who Needs to Hire an Elder Law Attorney?
When considering if you or a loved one needs to hire an elder law attorney, remember this - elder law issues are serious business and state laws rule.

Overview of Kentucky Inheritance Tax Laws
Kentucky is only one of six states that collect an inheritance tax, as opposed to an estate tax, at the state level. Learn all about the Kentucky inheritance tax laws here.

Avoiding Probate By Adding Your Children to Your Deed
Some believe adding their children's names to their deed is a way to avoid probate after death, but this can lead to many unintended consequences.

Is a Revocable Living Trust Right for You?
Do you really need a Revocable Living Trust as part of your estate plan? Ask yourself the five questions listed in this article to determine the answer.

IRS Form 1041: Income Tax for Estates and Trusts
Estates and trusts must pay income taxes using IRS Form 1041, but they can take certain deductions, just like individuals and businesses.

State Death Tax Exemption and Rate Chart (2015)
Currently only a handful of states and the District of Columbia collect a state death tax. Here you will find a chart that lists the 2015 state death tax exemptions and the 2015 top state death tax rates.

Exemption From Estate Taxes (1997-2015)
The exemption from federal estate taxes has gradually increased over the years while the estate tax rate has gradually decreased. Here you will find a chart that shows the increases in the exemption and decreases in the tax rate from 1997 through 2015.

If I Move Do I Need To Update My Will and Estate Plan?
Learn why you may want to consider updating your will after moving to another state.

First Steps in Estate Planning for Transgender Client
This article is one of a two-part series that will cover the steps and considerations a transgender client needs to know to properly execute an estate plan.

The Surprising Truth About Disinheriting a Spouse
Can a spouse be disinherited? The answer depends on many factors which are discussed here.

How to Fund Bank Accounts and Investments into Your Trust
Funding your trust with your bank accounts can be a simple matter of asking the financial institutions to change the name on the account.

Funding a Trust - How to Fund an Irrevocable Trust
When it comes to funding an Irrevocable Living Trust, don't be confused because the trust is

Intestate Heir - Definition
An intestate heir is someone who is entitled by law to inherit from the estate of someone who fails to leave a valid will.

What is a Trustmaker or Grantor?
A trustmaker, grantor, settlor or trustor is the individual who has formed and funded a living trust. All terms mean the same thing.

Annual Exclusion From Gift Taxes: 1997-2016
The federal annual gift tax exclusion -- how much you can give without paying a gift tax -- is indexed for inflation and changes every few years.

What Gifts Are Subject to the Gift Tax?
You may owe a gift tax depending on the size of your gift and who you give it to. Learn about the rules and who is exempt.

What Does Paul Walker's Will Say?
Paul Walker made an estate plan that included both a last will and testament and a revocable living trust, so many -- but not all -- details of his estate have remained private.

What is a Grantor Retained Annuity Trust, or GRAT?
A Grantor Retained Annuity Trust, or GRAT for short, is a special type of irrevocable trust that allows the Trustmaker/Grantor to gamble against the odds and, if the Trustmaker/Grantor plays their cards right, then a significant amount of wealth can be moved down to the next generation for virtually no estate or gift tax dollars. Learn how a GRAT works.

Farrah Fawcett's Estate - What Does Her Trust Say?
Actress Farrah Fawcett died on June 25, 2009, and in November 2009 the contents of her revocable living trust were revealed to the public. So who inherited this Charlie's Angel's estate? A summary of the contents of Ms. Fawcett's trust, which reveals who inherited the actress's estate, can be found here.

What is Portability of the Estate Tax Exemption?
On December 17, 2010, the Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010 was signed into law. This new law modifies the federal estate tax rules by offering portability of the federal estate tax exemption between spouses. Learn what portability is here.

How to Transfer Oil, Gas or Mineral Rights Into a Trust
It's important to transfer all your property into your living trust, but transferring oil rights can be tricky depending on what kind of rights you own.

Estate Planning Goes to Hollywood and Beyond
Here you will find quick links to information about the wills, trusts and estates of famous as well as infamous actors, actresses and musicians.

Inheritance Rights of Transgender Clients
Transgender people face unique circumstances when it comes to Estate Planning. Learn about inheritance rights as well as personal estate planning must-haves.

What Happens at the Reading of the Will?
After someone dies, when is their will read out loud to the heirs? Find this out and much more.

Living, Revocable, and Revocable Living Trusts
It is important to understand the difference between living trusts, revocable trusts, and living revocable trusts.

What Does Paul Newman's Last Will and Testament Say?
Actor, Director, Race Car Driver, and Philanthropist Paul Newman died on September 26, 2008. Here is a summary of what the will and codicil say.

Who Inherited Princess Diana's Estate?
Diana, Princess of Wales, died in August 1997 at the young age of 36. Her original will was signed in June 1993 and the first and only codicil was signed in February 1996. But the will and codicil didn't dictate what happened to Princess Diana's estate. Here you will find out why and who inherited the estate.

Federal Transfer Tax Exemptions and Rates (1987 - Present)
Since 1997 the laws governing federal estate taxes, gift taxes, and generation-skipping transfer taxes have changed significantly. This article summarizes those changes and contains a chart showing the applicable exemptions and rates from 1987 to the present.

James Gandolfini's Last Will and Testament
Actor James Gandolfini died on June 19, 2013, at the age of 51. He signed his Last Will and Testament exactly six months before he died.

Same Sex Marriage and What it Means for Your Estate Plan
Married same-sex couples need to review their estate plans to make sure their intentions will be carried out & that they receive the best available tax treatment.

Estate Planning for Same Sex Couples
Wills & Estate Planning. Page 2.

Using Trust Distributions to Encourage Behavior
The use of an “incentive trust” has become a popular topic for discussion among estate planning professionals and their clients.

Understanding Maryland Estate Tax Laws for 2015
Those who die or own property in Maryland, are subject to a state death tax in addition to the federal estate tax under the guidelines listed here.

Celebrities Who Died Without a Will
While statistics show that many Americans have failed to make a Last Will and Testament, there are plenty of celebrities who didn't make one either.

Illinois Estate Tax Laws & Rates - An Overview
If you live in Illinois, then you live in one of a handful of states that still collect a state estate tax or a state inheritance tax. The estates of Illinois residents, as well as the estates of nonresidents who own real estate and/or tangible personal property located in Illinois, are subject to a state death tax in addition to the federal estate tax under the guidelines listed here.

Massachusetts Estate Tax Laws
The estates of Massachusetts residents, as well as the estates of nonresidents who own real estate and/or tangible personal property located in Massachusetts, are subject to a state death tax in addition to the federal estate tax under the guidelines listed here.

How to Determine Where to Open a Probate Estate
A will is submitted for probate in the county where the deceased died, right? Not necessarily. Find out how the location of property can affect probate.

Minnesota Estate Tax Laws and Regulations
If you live in Minnesota, then you live in one of a handful of states that still collect a local estate tax or inheritance tax. The estates of Minnesota residents, as well as the estates of certain nonresidents are subject to a local Minnesota death tax in addition to the federal estate tax.

Opening a Probate Estate Checklist
Opening a probate estate can be a detail-oriented and time-consuming process, but these steps can help you organize your efforts.

How to Settle an Estate Through Probate
Estate settlement can be a complicated affair. This checklist article focuses on what is required to settle an estate through probate, step by step.

How to Choose a Guardian for Your Minor Children
An important decision to make with regard to your estate plan is who should take care of your children if you die while they're still minors.

How Do I Calculate My Total Net Worth?
Here is a guide to calculating your net worth so that you can see where the value of your estate falls for both federal and state estate tax purposes.

How Do I Calculate My Total Net Worth?
Here is a guide to calculating your net worth so that you can see where the value of your estate falls for both federal and state estate tax purposes.

Per Stirpes and Per Capita Distributions Differences
Latin terms commonly used in Last Will and Testaments and Revocable Living Trusts to describe how your property is to be left to your beneficiaries.

Paying an Inheritance to Minor Beneficiaries
When deciding who you want to inherit your estate, aside from figuring out who will get what, you'll need to determine how and when they'll get it.

Asset and Divorce Protection Trusts for Beneficiaries
One option for beneficiaries that should be considered is holding the property in a separate, discretionary lifetime trust for each beneficiary.

What Specific Gifts Are Not Subject to the Gift Tax?
Not all gifts, or transfers of property, are taxable for federal gift tax purposes. Learn about the types of gifts that are excluded from gift tax.

States Without an Estate Tax or Inheritance Tax in 2013
Currently, a majority of U.S. states do not collect an estate tax or an inheritance tax at the state level. Find out if your state is one of them.

Overview of Ohio Estate Tax Laws and Returns
The estates of Ohio residents or property owners who died in 2012 or prior years are subject to a state estate tax under the guidelines listed here.

New York Estate Taxes: April 1, 2014 to March 31, 2015
If you live in New York, then you live in one of the remaining states that collects a state death tax, but the laws changed as of April 1, 2014.

Trust Fund (Estate Planning): Definition
A trust fund can mean a living trust that continues to function after the death of the grantor, or the term can relate to the property included​.

A Crash Course in Estate Planning
Estate planning is a complex subject that can be better understood by breaking it down into these seven fundamental concepts.

Overview of Changes to Maryland Estate Tax Laws
Here you will find an overview of the changes that were made and how they affect the estates of Maryland residents and nonresident property owners.

What Does a Successor Trustee Do After You Die?
A successor trustee handles a wide range of duties after the death of the trustmaker. He should have good business sense and an eye for detail.

Advice on Easy Ways to Avoid Probate
Avoiding probate really isn't that difficult if you have the right tools and information. Learn ways to avoid probate and what may or may not work.

How Does a Revocable Living Trust Avoid Probate?
One of the primary purposes of forming a revocable living trust is that it avoids probate. Learn how this is possible and how to avoid mistakes.

Which States Collect an Inheritance Tax?
Six states collected an inheritance tax as of 2015. If the deceased individual lived in one of them or owned property there, you may owe the tax.

Definition of Inheritance Tax
A handful of states impose an inheritance tax, making beneficiaries liable for paying a percentage of their gifts' value in taxation.

Overview of Taxes That Affect an Estate
When preparing or updating your estate plan, you will need to have a basic understanding of the different types of taxes that can affect your estate - gift taxes, estate taxes, inheritance taxes, generation skipping transfer (or GST) taxes, and income taxes.

Understanding Death, Estate, and Inheritance Taxes
There are two types of taxes that can be assessed against your property after you die - estate taxes and inheritance taxes, both of which are commonly referred to as death taxes.

What Types of Taxes Are Due After Someone Dies?
Not sure what types of taxes a deceased person's estate or trust may be liable for? This article gives an overview of the taxes that may affect an estate or trust and the types of tax returns that will need to be filed.

Predictions About the Future of Federal Estate Tax Laws
The American Taxpayer Relief Act added some certainty to the future of death and gift taxes, but what really is the future of federal estate taxes?

What Is the Modified Carryover Basis Regime?
Heirs had to choose between receiving an unlimited

How to Open a Formal Probate Estate in Florida
Estates that do not qualify for Florida's streamlined

Dying Without a Last Will and Testament - New York Laws
When someone dies without a will in New York, the intestacy laws will dictate who will inherit the deceased person's estate.

Dying Without a Last Will and Testament, Tennessee Laws
When someone dies without a will, the intestacy laws found in the Tennessee Code will dictate who will inherit the estate.

Dying Without a Last Will and Testament - Rhode Island
When someone dies without a will in Rhode Island, the intestacy laws in the Rhode Island General Laws will dictate who inherits the person's estate.

Dying Without a Last Will and Testament - Minnesota
When someone dies without a will in Minnesota, the intestacy laws in the Minnesota Statutes dictate who will inherit the deceased person's estate.

A Guardian or Conservator's Role in Your Estate
Your estate may have to nominate a conservator to manage your children's assets after your death, and it can be an ongoing, multi-year job.

Do I Need a Lawyer to Settle a Revocable Living Trust?
Things to consider when determining if you will need to hire an attorney to assist you with settling your loved one's revocable living trust.

Do You and Your Spouse Still Have "I Love You" Wills?
Do you and your spouse still have simple

What Are The Arizona Estate Tax Laws?
Arizona, like most other states, did collect a state estate tax in the past, but now the laws have changed. Learn about the new state estate tax laws.

What Is Stepped-Up Basis In Tax Time?
Inherited property is treated differently from other assets when you're calculating capital gains. Find out how it's stepped-up basis can help.

How Do You Make Changes to Your Will?
The best way to change your will can depend on how many changes you want to make, how complicated they are, and your will itself.

What Happens if You Don't Make a Will Before You Die?
What happens if you die without a will? Find out here.

Will Your Last Will and Testament Work in All States?
Will the last will and testament you made in Florida still work if you move to New Jersey? It depends on a few factors.

What Is a Will Contest and When Can It Be Filed?
A will contest is a lawsuit brought to challenge the validity of a last will and testament, and can be brought before probate or after probate is opened.

Who is Responsible for Paying Deceased Person's Bills?
When a person dies, one of the biggest concerns of the surviving family members becomes what bills they'll be responsible for paying and in what amounts. Learn who has to pay and why.

How to Fund an Irrevocable Life Insurance Trust
Forming an irrevocable life insurance trust can help you avoid estate taxes, but the ILIT must be funded correctly to achieve this.

What Are the Procedures for Funding a Trust?
There are three general procedures for funding a Revocable Living Trust which depend on the type of property being funded. Learn what these three procedures are here.

Asset Protection: Creditors & Revocable Living Trusts
Does a revocable living trust provide asset protection? No! Transferring assets into this type of trust still leaves them vulnerable to creditors and lawsuits.

How Do You Make Changes to Your Revocable Living Trust?
Revocable living trusts are made to be changed as you life changes. Learn how to amend a revocable living trust.

IRA Trust - How to Create a Lasting Legacy for Your IRA
An IRA Trust is a special type of revocable living trust that is designed to hold your IRAs for the benefit of your loved ones after you die.

Definition of Irrevocable Trust
An irrevocable trust can achieve a variety of estate planning goals, reducing or even eliminating estate taxes and providing asset protection.

Joint Tenants With Rights of Survivorship Definition


Per Stirpes - Definition in Wills
The legal term

Pour-Over Will -- Definition
A pour-over will can save the day if you neglect to transfer all your assets into the name of your irrevocable living trust.

Definition of Tenants by the Entirety
Spouses can hold title to property as tenants by the entirety in some states, giving them rights of survivorship and protection from some creditors.

What Does UAD Mean? - Trust Agreement And Wills
The term

Unlimited Marital Deduction
The IRS offers an unlimited marital deduction that allows partners to make interspousal transfers of property without incurring a gift or estate tax.

What Is an Irrevocable Trust? -- Different Types
An Irrevocable Trust is one that can't be amended, modified or revoked except in very isolated circumstances, but it offers some benefits in exchange.

Overview of Types of Property Ownership
There are only three ways to own property. Here you will find a summary of each type of ownership and what will happen to the property after you die.

Difference Between Estate and Inheritance Tax
What's the difference between estate tax vs. inheritance tax? Learn the differences between these types of death taxes and which states collect them.

State Estate Tax - Which States Don't Collect?
Currently a majority of states do not collect an estate tax at the state level. Find out if your state is one of them.

Which States Still Collect a State Estate Tax?
Currently only a handful of states and the District of Columbia still collect an estate tax at the state level. Find out if your state is one of them.

State Estate Taxes - What is an ABC Trust?
When planning to reduce federal estate taxes, married couples can make use of the AB Trust system to effectively transfer two times the federal estate tax exemption to their heirs free from federal estate taxes. But in most states that collect their own separate estate tax, AB Trust planning can cause part of the B Trust to be taxed when the first spouse dies. In response, the ABC Trust system of estate planning was created.

Understanding How the Gift Tax Is Calculated
The federal gift tax applies to all gifts that you make during the course of your lifetime. Here is a guide to how the gift tax is calculated and when you might be required to pay it.

When Is an Estate Tax Return Required?
Not all estates must file federal estate tax returns (IRS Form 706). Others should consider filing one even if it's not required.

Are Gifts to Your Spouse Taxable? It Depends
Are gifts made to your spouse subject to the gift tax? Maybe, if your spouse isn't a U.S. citizen and depending on when she takes use of the gift.

When Is Filing Gift Tax Returns
The federal gift tax is one of the most confusing of all taxes. The donor must pay it when he gives away more than annual and lifetime exemptions.

State Estate Taxes - What is the Pick Up Tax?
Some states collected a separate state estate tax called a

Understanding the State Estate Tax Exemption Trap
The state estate tax exemption gap refers to the difference between a state's estate tax exemption and the federal estate tax exemption.

What Is the Gift Tax and Who Pays It?
The federal gift tax is one of the most misunderstood and often ignored federal taxes. Learn what the gift tax is and who is responsible for paying it.

Estate Planning Attorneys - What Do They Do?
An estate planning attorney can help you prepare for more than your eventual death. He can help you manage estate tax implications and plan for disability as well.

An Overview of New Jersey Estate Tax Laws
In addition to a state inheritance tax, New Jersey also imposes a separate state estate tax, which has been decoupled from the federal estate tax laws.

Overview of New Jersey Inheritance Tax Rates and Laws
The New Jersey Inheritance Tax affects only some beneficiaries and certain types of inheritances. Find out if and when you'll have to pay.

California Estate and Inheritance Tax Regulations
California, like all other states, did collect a state estate tax prior to January 1, 2005. Learn why things changed on this date and if it is possible for the California estate tax to come back.

Does Hawaii Collect an Estate Tax?
Effective May 1, 2010, Hawaii brought back its state estate tax. Learn what laws were in place prior to this date and what tweaks have been made to Hawaii's estate tax laws since then.

Rhode Island Estate Tax Laws for 2014 and Prior Years
The estates of Rhode Island residents and certain nonresidents are subject to a death tax in 2014 and prior years under the guidelines listed here.

How Does a Power of Attorney Work?
A power of attorney can be an indispensable tool in case of mental disability, and it can work with your retirement plans.

Understanding Wisconsin Estate Taxes
Wisconsin, like all other states, did collect a state estate tax prior to January 1, 2005, and after that Wisconsin collected a state estate tax until it was repealed as of January 1, 2008. Learn why things changed and if it is possible for the Wisconsin estate tax to come back.

Does Florida Collect an Estate Tax?
Florida did collect a state estate tax prior to January 1, 2005. Learn why things changed and if it is possible for the Florida estate tax to come back.

What is a Wrongful Death Lawsuit? -- Filing Information
A wrongful death lawsuit may be appropriate if a loved one has died due to the negligent, reckless, or deliberate behavior of someone else.

Do I Need to Update My Will if I Move Interstate?
Moving from one state to another can throw a monkey wrench into your estate plan, so it's a good idea to do your will again.

Overview of NY Estate Tax Laws Before April 2014
If you live in New York, then you live in one of the remaining states that collects a state estate tax or a state inheritance tax.

2015 Minnesota Estate Tax Laws
If you live in Minnesota, then you live in one of a handful of states that still collect a local death tax. In 2015.

- By Category
An index of categories in the

Types of Assets That Can't Go Into a Revocable Trust
There are some types of assets that cannot be funded into your Revocable Living Trust and others that should not be funded for state law reasons.​

States Without an Estate Tax or an Inheritance Tax
A majority of U.S. states do not collect an estate tax or an inheritance tax at the state level. Find out if your state is one of them.

Learn What Happens During Probate
Probate is the court-supervised process of settling a deceased person's final affairs. Find out how this is accomplished.

Personal Representative/Executor vs Trustee
This question comes up frequently in my estate planning practice -

Stop Receiving Mail Addressed to a Deceased Person
The deceased do receive mail, sometimes for a long period after death. Find out how to stop mail to a deceased person.

Elizabeth Taylor's Estate - Actress Left Bequest to Ex-Husband Larry Fortensky
Elizabeth Taylor was a savvy, private estate planner, but her ex Larry Fortensky spilled the beans and talked of his inheritance.

Can a Last Will and Testament Become Invalid Due to Its Age?
Can a will become so old that the court throws it away? It can happen if you don't keep it up-to-date to keep pace with changes in your life.

Handling a Predeceased Beneficiary's Share of an Estate
What happens to a predeceased beneficiary's share depends on what the will or trust says, or doesn't say, about the predeceased beneficiary's share.

What's the Difference Between a Will and a Trust?
The differences between a will and a trust are pretty clear-cut. They differ in some important ways and one might suit you much better than the other.

What happens to unpaid debts when someone dies?
Losing a loved one is hard enough without having to worry about their debts. Learn what happens when a loved one dies with personal debt.

What are the Requirements of Charitable Remainder Trusts?
Learn what requirements are needed to create an effective charitable remainder trust. Charitable remainder trusts have very specific requirements that must be met.

Do You Know the Difference Between Settlor and Grantor?
Do you know the difference between settlor and grantor? There is none, but the relationship between other parties to a trust can be a bit more complicated.

Does a Will Always Have to be Probated?
Not all wills have to be probated, and some property owned by a descendant may not be subject to probate with or without a will.

Fund Your IRA or 401(k) Into Your Revocable Trust?
Should you put your IRA or 401(k) into your trust? The answer is NO, at least if you want to avoid paying substantial taxes on the transfer.

What Happens if a Beneficiary Dies During Probate?
When a beneficiary dies before an estate is distributed, what happens to her share can depend on the will and state law.

Personal Representative vs. Trustee
The difference between a personal representative and a trustee is significant -- one handles your probate estate while the other deals with living trusts.

Duties of a Power of Attorney After Death
A power of attorney becomes void after the death of the principal or person granting it. Responsibilities shift to the executor of his estate.

How to Obtain Copies of Probate Documents in Palatka, Putnam County, Florida
If you want to review information about a probate estate and obtain copies of probate court documents, many courts now have this information posted for free online. Here you will find the steps required to review the online probate dockets for estates that are probated in Putnam County, Florida.

How to Obtain Copies of Probate Documents in Perry, Taylor County, Florida
If you want to review information about a probate estate and obtain copies of probate court documents, many courts now have this information posted for free online. Here you will find the steps required to review the online probate dockets for estates that are probated in Taylor County, Florida.

How to Obtain Copies of Probate Documents in Lake Butler, Union County, Florida
If you want to review information about a probate estate and obtain copies of probate court documents, many courts now have this information posted for free online. Here you will find the steps required to review the online probate dockets for estates that are probated in Union County, Florida.

How to Obtain Copies of Probate Documents in Crawfordville, Wakulla County, Florida
If you want to review information about a probate estate and obtain copies of probate court documents, many courts now have this information posted for free online. Here you will find the steps required to review the online probate dockets for estates that are probated in Wakulla County, Florida.

How to Obtain Copies of Probate Documents in DeFuniak Springs, Walton County, Florida
If you want to review information about a probate estate and obtain copies of probate court documents, many courts now have this information posted for free online. Here you will find the steps required to review the online probate dockets for estates that are probated in Walton County, Florida.

Obtain Copies of Probate Documents in Chipley, FL
If you want to review information about a probate estate and obtain copies of probate court documents, many courts now have this information posted for free online.

Cryogenic Estate Planning: Planning for the Deep Freeze
The cryonics process is a new option available to individuals. It's important to understand it so that you can create an estate plan that will address your needs if you choose to be cryogenically frozen.

2015 Federal Estate Tax Laws - An Overview
A summary of what these laws provide for the estates of decedents who die in 2015 as well as the 2015 gift tax rules and transfer tax rules.

2015 Estate Tax Filing Requirements
The 2013 tax year ushered in some changes to the laws governing federal estate taxes. Learn when a federal estate tax return (IRS Form 706) is required to be filed for deaths that occur in 2015 and all of the applicable filing deadlines.

Overview of Rhode Island Estate Tax Laws for 2015
If you live in Rhode Island or own property there, then you need to know that it is one of a handful of U.S. states that still collects a state death tax. The estates of Rhode Island residents and certain nonresidents are subject to a state death tax in 2015 under the guidelines listed here.

How to Calculate Estate Tax Liability in 2015
Whether your estate will be liable for federal estate taxes depends on the value of your estate, your outstanding debts, the cost of settling your estate, and available deductions. Here you will find a simple way to make an estimate of your estate tax liability if your death occurs in 2015.

When to File IRS Form 706 for 2015 Deaths
A federal estate tax return (IRS Form 706) is only required to be filed under very specific circumstances. Nonetheless, some nontaxable estates may need to prepare IRS Form 706. Here you will learn when an estate tax return needs to be prepared for deaths that occur in 2015.

How to Obtain Copies of Probate Documents in Bronson, Levy County, Florida
Many courts have information for free online about a probate estate or copies of probate court documents.. Here are the steps to review the online probate dockets for estates probated in Levy County, Florida.

Get Probate Documents in Bristol, Liberty County, Florida
Many courts post free online information about a probate estate. Here you will find the steps required to review the online probate dockets for estates that are probated in Liberty County, Florida.

How to Obtain Copies of Probate Documents in Madison, Madison County, Florida
If you want to review information about a probate estate and obtain copies of probate court documents, many courts now have this information posted for free online. Here you will find the steps required to review the online probate dockets for estates that are probated in Madison County, Florida.

How to Obtain Copies of Probate Documents in Crestview, Okaloosa County, Florida
If you want to review information about a probate estate and obtain copies of probate court documents, many courts now have this information posted for free online. Here you will find the steps required to review the online probate dockets for estates that are probated in Okaloosa County, Florida.

Pros and Cons of Using TOD Accounts to Avoid Probate
Transfer on death accounts, or TOD accounts for short, are a popular way to avoid probate in the U.S. Find out if a TOD account is right for you.

Inheriting Without a Last Will and Testament - Kentucky
If someone dies without a will in Kentucky, the intestacy laws in the Kentucky Revised Statutes dictate who will inherit the deceased person's estate.

Inheriting Without a Last Will and Testament in Alabama
When someone dies without a will in Alabama, the intestacy laws found in the Alabama Code will dictate who will inherit the deceased person's estate.

Inheriting Without a Will and Testament in Connecticut
If someone dies without a will in Connecticut, intestacy laws in the Connecticut Statutes will dictate who will inherit the deceased person's estate.

Who Inherits in Idaho When There's No Will?
Idaho's probate laws set out an order of close relatives who will inherit from you if you own property there and die without a will.

Dying Without a Last Will and Testament - Mississippi
When someone dies without a will in Mississippi, the intestacy laws in the Mississippi Code dictate who will inherit the deceased person's estate.

Dying Without a Last Will and Testament - West Virginia
When someone dies without a will in West Virginia, the intestacy laws in the West Virginia Code dictate who will inherit the deceased person's estate.

Dying Without a Last Will and Testament - Wisconsin
When someone dies without a will in Wisconsin, the intestacy laws in the Wisconsin Statutes dictate who will inherit the deceased person's estate.

Dying Without a Will - Wyoming Laws
When someone dies without a will in Wisconsin, the intestacy laws found in the Wyoming Statutes dictate who will inherit the deceased person's estate.

Dying Without a Last Will and Testament - Michigan
When someone dies without a will in Michigan, the intestacy laws in the Michigan Estates Code dictate who will inherit the deceased person's estate.

Dying Without a Last Will and Testament: Washington, DC
When someone dies without a will in the District of Columbia, the intestacy laws in the D.C. Code dictate who inherits the deceased person's estate.

Who Inherits Without a Will in Kansas?
The Kansas probate code determines who gets your estate if you die without a will and own property in the state. These are called intestacy laws.

Who Inherits Without a Will in Indiana?
When someone dies without a will in Indiana, the intestacy laws found in the Indiana Probate Code will dictate who will inherit the estate.

Inheriting Without a Last Will & Testament in Colorado
If someone dies without a will in Colorado, intestacy laws found in the Colorado Probate Code will dictate who inherits the deceased person's estate.

What Will Hold Up the Probate Process?
For many estates, probates can take from several months to several years to complete. Read this article to find out why it can take so long.

5 Estate Planning Documents to Create or Update in 2016
While making new goals for 2016, consider reviewing or creating these five important estate planning documents.

Wills & Estate Planning
Wills & Estate Planning.

Wills & Estate Planning
Wills & Estate Planning.

Wills & Estate Planning
Wills & Estate Planning.

Wills & Estate Planning
Wills & Estate Planning.

Wills & Estate Planning
Wills & Estate Planning.

Overview of Washington Estate Tax Laws in 2015
The estates of Washington State residents who die in 2015, as well as the estates of nonresidents who die in 2015 and own property located in Washington, are subject to a state death tax in addition to the federal estate tax under the guidelines listed here.

Overview of Hawaii Estate Tax Laws
The estates of Hawaii residents, as well as the estates of certain nonresidents, are subject to a local Hawaii death tax, as described here.

2015 Delaware Estate Tax Laws Overview
If you live in Delaware, then you live in one of a handful of jurisdictions that still collect a local death tax. In 2015, the estates of Delaware residents, as well as the estates of nonresidents who own property located in Delaware, are subject to a local death tax in addition to the federal estate tax as described here.

New York Estate Taxes: April 1, 2015 to March 31, 2016
Here you will find a summary of the laws that go into effect for deaths occurring in New York State between April 1, 2015 and March 31, 2016.

Tax and Other Consequences of Inheriting a POD Account
Payable on death accounts, known as POD accounts for short, are a popular way to avoid probate in the U.S. Learn about all of the tax and other consequences of inheriting a POD account here.

Naming the Same Person as Executor & Successor Trustee
When putting your estate plan together, naming the same person as your executor and successor trustee is generally okay unless you own real estate in Florida.

Dying Without a Last Will and Testament - Ohio Laws
When someone dies without a will in Ohio, the intestacy laws in the Ohio Revised Code will dictate who will inherit the deceased person's estate.

Do You Need to Update Your Will or Trust When You Move to Florida?
When you become a Florida resident, its important to have your northern-drafted estate plan reviewed by a Florida estate planning attorney to insure that your estate plan will work the way you expect it to work in Florida.

How to Avoid Probate in Florida
Probate in Florida is time-consuming and expensive, but avoiding it is really easy as long as you have the right tools and information. Learn the four ways to avoid probate in Florida and what may or may not work for you and your family.

States With an Estate Tax or Inheritance Tax in 2014
In 2014 less than half of the U.S. states still collect an estate tax or an inheritance tax (or both) at the state level. Find out if your state is one of them.

Understanding Florida's Simplified Probate Process
Your loved one's estate may be eligible for summary administration under Florida's probate rules for certain small estates.

Will Your Inheritance Be Subject to State Taxes?
Even if you are fortunate enough to receive an inheritance, you will still need to understand all of the tax consequences that come with it. Here you will learn how to determine if your inheritance will be subject to any state inheritance taxes.

Forced Heirship, Inheritance, Succession - Definition
Forced Heirship. Wills & Estate Planning.

How to Avoid Ancillary Probate in Florida
Ancillary probate in Florida is just as tedious, time-consuming and expensive as probate of a Florida resident's estate. Aside from this, Florida probate records are available to the general public, so anyone can take a look at your probate file. But avoiding ancillary probate in Florida is really easy. Learn how to avoid it here.

Enhanced Life Estate Deed - Glossary Definition
An enhanced life estate deed can transfer property to a beneficiary at your death without probate, but only a few states recognize them.

Dying Without a Last Will and Testament - Virginia Laws
When someone dies without a will in Virginia, the intestacy laws in the Virginia Code will dictate who will inherit the deceased person's estate.

Dying Without a Last Will and Testament in Pennsylvania
If someone dies without a will in Pennsylvania, intestacy laws in the Pennsylvania Code will dictate who will inherit the deceased person's estate.

Dying Without a Will - Missouri Laws
When someone dies without a will in Missouri, the intestacy laws in the Missouri Probate Code will dictate who inherits the deceased person's estate.

Succession and Dying Without a Will in Arizona
If someone dies without a will in Arizona, the intestacy laws in the Arizona Probate Code will dictate who will inherit the deceased person's estate.

How to Calculate Estate Tax Liability in 2014
Whether your estate will be liable for estate taxes depends on the value of your gross estate, the amount of debt owed by you at the time of your death, the total expenses that will be incurred while settling your estate, and any deductions that your estate can take. Here you will find a quick way to determine an estimate of your estate tax liability if your death occurs in 2014.

Overview of 2014 Estate Tax Filing Requirements
The 2013 tax year ushered in some changes to the laws governing federal estate taxes. Learn when a federal estate tax return (IRS Form 706) is required to be filed for deaths that occur in 2014 and all of the applicable filing deadlines.

Learn When to File IRS Form 706 for 2014 Deaths
A federal estate tax return (IRS Form 706) is only required to be filed under very specific circumstances. Regardless, some estates may need to prepare IRS Form 706 strictly for state estate tax purposes or electing portability, while others should consider filing IRS Form 706 even if it is not required to be filed. Here you will learn when an estate tax return needs to be filed for deaths that occur in 2014.

What It Means to Die Without a Will in Maryland
The intestacy laws found in the Maryland Estates & Trusts Chapter of the Maryland Code will dictate who will inherit the deceased person's estate.

Who Inherits in California When There's No Will?
When someone dies without a will in California, the intestacy laws found in the California Probate Code will dictate who will inherit the deceased person's estate. Here you will find a summary of the laws of intestacy succession in California.

Dying Without a Last Will and Testament - Georgia Laws
When someone dies without a will in Georgia, the intestacy laws found in the Georgia Code will dictate who will inherit the deceased person's estate.

Dying Without a Last Will and Testament - Illinois Laws
When someone dies without a will in Illinois, the intestacy laws found in the statutes will dictate who will inherit the deceased person's estate.

Dying Without a Last Will and Testament - Texas Laws
When someone dies without a will in Texas, the intestacy laws found in the Texas Probate Code will dictate who will inherit the deceased person's estate.

Understanding North Carolina Estate Taxes
North Carolina, like all other states, did collect a state estate tax prior to January 1, 2005, and after that North Carolina collected a state estate tax until it was repealed as of January 1, 2013. Learn why things changed and if it is possible for the North Carolina estate tax to come back.

Does Kansas Collect an Estate Tax?
Kansas, like all other states, did collect a state estate tax prior to January 1, 2005, and after that Kansas collected a state estate tax until it was repealed as of January 1, 2010. Learn why things changed and if it is possible for the Kansas estate tax to come back.

Understanding Oklahoma Estate Taxes
Oklahoma, like all other states, did collect a state estate tax prior to January 1, 2005, and after that Oklahoma collected a state estate tax until it was repealed as of January 1, 2010. Learn why things changed and if it is possible for the Oklahoma estate tax to come back.

Access Massachusetts Probate Court Records Online
Here are the steps required to review the online probate dockets for estates probated in all 14 counties in Massachusetts, including Worcester.

Overview of Maryland Inheritance Tax Laws
Maryland is one of two states that collect an inheritance tax and an estate tax at the state level. This article explains the current Maryland inheritance tax laws.

Does Ohio Collect an Estate Tax?
Ohio did collect a state estate tax prior to January 1, 2013. Learn why things changed on this date and if it is possible for the Ohio estate tax to come back.

How to Obtain Copies of Probate Documents in Maryland
How to review the online probate dockets for estates that are being, or have been, probated in all counties located in Maryland.

The Estate Tax Closing Letter
An estate tax closing letter from the IRS is necessary to settle out an estate that owes estate taxes at either the federal or state level.

What Is the Role of a Trust Protector?
A trust protector has authority to perform certain special duties with regard to a trust and to ensure that the wishes of the trustmaker are fulfilled.

Exemption From Generation-Skipping Transfer Taxes
The generation-skipping tax addresses a gap in estate tax law that once let family estates avoid being taxed twice from one generation to the next.

Getting Copies of Probate Documents in Pasco County
How to review the online probate dockets for estates that are being, or have been, probated in Pasco County, Florida.

Federal GST Tax Exemption and Rate Table
The GST applies to gifts and money given to a future generation, either outright or when they're placed in trust beneficiaries' future use.

Lifetime Exemption From Federal Gift Taxes
Find out how the gift tax rate has changed from 1997 to the present and what kind of exclusions the Internal Revenue Service offers.

Will Your Last Will and Testament Be Valid Abroad
Will your U.S. Last Will and Testament be valid under the laws of a foreign country? Find out here.

Pros and Cons of Qualified Personal Residence Trusts
A QPRT is a special type of irrevocable trust that will remove the value of your residence from your taxable estate at a reduced rate.

Federal Estate Tax Exemption and Rate, 1916-1997
The federal estate tax has been around in some shape or form since 1916. Find out how it's changed and what those changes mean to you and your estate.

Does Texas Collect an Estate Tax? Expert Q&A
Texas, like all other states, did collect a state estate tax prior to January 1, 2005. Learn why things changed and if it is possible for the Texas estate tax to come back.

Definition of Transfer-on-Death Deed (TOD Deed)
A transfer-on-death deed can be used to avoid probate in a growing number of U.S. states. Find out how it works.

What is an Annual Exclusion Gift?
Annual exclusion gifts aren't really gifts at all. Learn what they are here.

Should You Write Your Own Revocable Living Trust?
Should you write your own Revocable Living Trust? Absolutely not! Find out why in this article.

How to Reduce or Even Eliminate Your Death Tax Bill
While the federal estate tax was originally repealed in 2010, it came back retroactively and remains in effect today. Many states also assess estate taxes and/or inheritance taxes. For people whose estates will be taxable at the state and/or federal level, they have several options for reducing their death tax bill.

Overview of Tennessee Inheritance Tax Laws for 2014
If you live in Tennessee, then you live in one of the remaining states that collects a state estate tax or a state inheritance tax. The estates of Tennessee residents who die in 2014, as well as the estates of nonresidents who own real estate and/or tangible personal property located in Tennessee, are subject to a state death tax in addition to the federal estate tax under the guidelines listed here.

2014 Delaware Estate Tax Laws Overview
An overview of tax regulations in the state of Delaware that effect estates for the 2014 tax year.

Overview of Washington Estate Tax Laws in 2014
A guideline to understanding the tax laws of 2014 regarding property and estates in Washington state.

Overview of Hawaii Estate Tax Laws in 2013
If you live in Hawaii, then you live in one of a handful of states that still collect a local estate tax or inheritance tax.

Overview of Vermont Estate Tax Laws
If you live in Vermont, then you live in one of a handful of states that still collect a local estate tax or inheritance tax. The estates of Vermont residents, as well as the estates of certain nonresidents are subject to a local Vermont death tax in addition to the federal estate tax.

Washington Estate Taxes in 2013 and Prior Years
In 2013 and before, Washington residents were subject to a state death tax in addition to the federal estate tax under the guidelines listed here.

Tennessee Inheritance Tax Laws Overview
If you live in Tennessee, then you live in one of the remaining states that collect a state estate tax or a state inheritance tax.

Maine Estate Tax Laws for 2013 and Beyond
The estates of Maine residents who die in 2013 and beyond, as well as the estates of nonresidents who own real estate, tangible personal property, and/or one or more business entities located in Maine, are subject to a state death tax in addition to the federal estate tax under the guidelines listed here.

2013 Estate, Gift & Generation Skipping Transfer Tax Laws
On January 2, 2013, a new law was enacted that governs estate taxes for 2013 and future years. Here you will find a summary of what the laws provide for the estates of decedents who die in 2013 as well as the 2013 gift tax rules and 2013 generation skipping transfer tax rules.

How to Calculate Your Estate Tax Liability in 2013
An overview of current federal estate tax laws on the amount of the federal estate tax exemption and estate tax rates for 2013 and how to calculate.

What Does Alternate Valuation Date Mean?
Using an alternate valuation date can reduce potential estate taxes, but it may have negative consequences for beneficiaries.

Types of Last Will and Testament Documents
Last will and testaments come in several different forms, and while some forms will be legally valid in some states, they will be disregarded in others. Read on to learn about the different types of wills that are available in the U.S.

Obtain Copies of Probate Documents - Broward County, FL
Broward County does not have its probate dockets available for free online, so here you will learn how to obtain copies from the clerk's office.

How to Locate and Request Online Probate Court Records
Here you will find the steps required to locate online probate court records and request copies of probate documents.

Access Hillsborough County Probate Court Records Online
How to review the online probate dockets for estates that are being, or have been, probated in Hillsborough County, Florida.

Obtain Copies of Probate Documents in Miami-Dade County
How to review the online probate dockets for estates that are being, or have been, probated in Miami-Dade County, Florida.

Accessing Orange County Probate Records Online
How to review the online probate dockets for estates that are being, or have been, probated in Orange County, Florida.

Access Palm Beach County Probate Records Online
How to review the online probate dockets for estates that are being, or have been, probated in Palm Beach County, Florida.

Accessing Charlotte County Probate Court Records Online
How to review the online probate dockets for estates that are being, or have been, probated in Charlotte County, Florida.

What Does UWO Mean in a Trust or Will?
Definition of U/W/O. Wills & Estate Planning.

Accessing Duval County Probate Court Records Online
How to review the online probate dockets for estates that are being, or have been, probated in Duval County, Florida.

Accessing Sarasota County Probate Court Records Online
How to review the online probate dockets for estates that are being, or have been, probated in Sarasota County, Florida.