Gibber on Estate Administration (MSBA)

Index

• Inheritance Tax—Generally
• Duty To Account
• Fiduciary Obligation of Personal Representative—Generally
• Maryland Estate Tax—Generally
• Waiver of Notice—Form
• Generally
• Front Matter
• Introduction
• Life Sustaining Treatment
• Requirements
• Duty
• Personal Representative's Commissions
• Priority of Payment
• Genesis
• Gathering Information
• Generally
• Eleven Step Process for Calculating Maryland Estate Tax
• Extension of Time
• Value Net of Certain Debts of Record
• Application
• Priority—Right To Petition
• Conflicts—Attorneys
• Surviving Spouse
• Definition of "Guardian"
• Lien for Unpaid Taxes
• Right To Commissions
• Generally—Post June 30, 1989
• Living Will
• No Asset Or No Change During Period
• Foreword to the Second Edition
• Decedent's Name—Use of Alias
• Proof of Execution of Will—Form
• Petition
• Petition for Administration—Small Estate—Form
• Maximum V. Minimum Commissions
• Background
• Debts of Record
• Disposition of Body and Funeral Arrangements
• Qualifications
• Preface to the Third Edition
• Limitation On Collection of Inheritance Taxes
• Generally
• Initial Account
• Conflicts—Personal Representative
• Jurisdiction To Determine Issue
• Poverty Waiver ( Est. & Trusts § 2-206(A)(3)
• Distributions From Estate
• Request (Md. Rule 6-107(A))
• Author's Introduction
• Refund of Overpayment
• Bond
• To Custodian, Pursuant To the Terms of the Will
• Execution Requirements
• Probate Fee: Rate (Est. & Trusts § 2-206(B)(2))
• Half Blood/Stepchild
• Co-Personal Representatives
• Personal Representative As Claimant
• Qualifying for Qtip Treatment
• Schedule-B—Small Estate—Form
• Secured By Property
• Definition of Probate Assets
• Class of Takers
• Petition (Md. Rule 6-107(B))
• Subsequent Accounts
• Election
• Child
• Estate Tax Valuation
• Generally
• Distribution To Custodian Under Uniform Transfers To Minors Act Without Specific Testamentary Authority
• Insurance Benefit Not Paid To Lien Holder
• Successor Personal Representative and Special Administrator
• Notice
• Definition of Non-Probate Assets
• Powers of A Personal Representative
• Tax Rate—Current Law
• Filing with Register
• Oral Directives
• Appraisal Requirement
• List of Interested Persons—Form
• Posthumous Conception
• Retention of Assets
• Money Or Tangible Personal Property Not Exceeding $5,000 in Value Per Annum
• Powers and Duties
• In Excess of Statutory Amount
• Solvency
• Jurisdictional Amount Prior To October 1, 2012
• Notice
• Exemptions—Current Law
• Standing Appraisers (Est. & Trusts § 2-301)
• Expenses of Litigation
• Appointment of Resident Agent—Form
• Alternate Valuation
• Bank Accounts and Joint Tenancy Under Prior Law
• Impact of Hipaa
• Lawful Investments
• Petition and Order for Appointment of Special Administrator—Form
• Jurisdictional Amount
• Expenses of Distribution
• Statement of Procedural Requirements
• Order for Small Estate—Form