Practical Skills: Probate & Administration of Decedents' Estates (NY)

I Introduction

• I. Introduction

II Overview

• II. Overview

III Applicable Statutes

• III. Applicable Statutes

IV Jurisdiction of the Surrogate's Court

• lV. Jurisdiction of the Surrogate'sCourt

IX Administration Proceedings

• lX. Administration Proceedings
• A. Persons To Whom Letters of Administration May Issue
• B. Forms to be Filed in An Administration Proceeding
• C. Analysis of Completed Administration Forms

Probate and Administration of Decedents' Estates—Index of Forms

• Probate and Administration of Decedents' Estates—Index of Forms

Probate and Administration of Decedents' estates—Index of Appendices

• Probate and Administration of Decedents' Estates—Index of Appendices

V E-Filing

• V. E-Filing

VII Probate Proceedings

• VII. Probate Proceedings
• A. Definitions
• B. Locating the Will
• C. Preliminary Review of Will
• D. Probate Overview
• E. Forms to be Filed in A Probate Proceeding
• F. How To Complete Probate Forms

VIII Voluntary Administration

• VIII. Voluntary Administration

X Record Keeping

• X. Record Keeping

XI Marshaling Assets of Decedent's Estate

• XI. Marshaling Assets of Decedent'sEstate
• A. Overview
• B. Tax Forms

XII Preparation of Inventory

• XII. Preparation of Inventory

XIII Tax Returns

• XIII. Tax Returns
• B. Federal Estate Tax
• C. New York State Estate Tax
• D. Fiduciary Income Tax Returns

XIV Payment of Debts and Expenses

• XIV. Payment of Debts and Expenses

XV Making Distributions of Estate Assets

• XV. Making Distributions of Estate Assets
• A. Timing of Payment of Distributions
• B. Exemption For Benefit of Family
• C. Abatement, Tax Apportionment and Distributions in Kind
• D. Distributions To Infants and Other Persons Under A Disability
• E. Legacy Receipts, Receipts For Distributions on Account, and Final Distributions

XVI Commissions and Attorney Fees

• XVI. Commissions and Attorney Fees

XVII Fiduciary's Account of Acts and Proceedings

• XVII. Fiduciary'sAccount of Acts and Proceedings