| Trust Modification and Termination |
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| A court will modify a trust where the trust's leading purpose is frustrated by a specific directive made by the trustor.More... |
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| Failing to Make and Leave a Will |
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| Although estimates vary, it's pretty safe to say that more than 50 percent of the people who could make and leave a will fail to do so. More... |
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| Inheritance in Unusual Circumstances |
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| State statutes of descent and distribution are usually supplemented by other statutes or court rulings governing inheritance in unusual circumstances. This article discusses some of those unusual circumstances.More... |
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| Per Capita and Per Stirpes |
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| Suppose that an intestate is survived by three children and no grandchildren. Who inherits the intestate's net estate? How much does each person get? For most people, the answer is easy and obvious. Each child takes one-third of the intestate's net estate.More... |
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| Executors - Federal Estate-Tax Return |
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| An executor must complete and file Form 706 - United States Estate and Generation-Skipping Transfer Tax Return - if the size of the estate exceeds a specified amount ($600,000 in 1997, increasing in steps to $1,000,000 in 2006). More... |
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