Practical Skills: Probate & Administration of Decedents' Estates (NY)
- Publisher:
- New York State Bar Association
- Publication date:
- 2021-04-30
- ISBN:
- 978-1-57969-150-9
Index
- I. Introduction
- II. Overview
- III. Applicable Statutes
- lV. Jurisdiction of the Surrogate'sCourt
- V. E-Filing
- 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
- 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
- X. Record Keeping
- XI. Marshaling Assets of Decedent'sEstate
- A. Overview
- B. Tax Forms
- XII. Preparation of Inventory
- XIII. Tax Returns
- B. Federal Estate Tax
- C. New York State Estate Tax
- D. Fiduciary Income Tax Returns
- XIV. Payment of Debts and Expenses
- 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
- XVII. Fiduciary'sAccount of Acts and Proceedings
- Probate and Administration of Decedents' Estates—Index of Appendices
- Probate and Administration of Decedents' Estates—Index of Forms