North Carolina Estate Administration Manual 2022 (NCBA)

Index

• Appendix A Fiduciary Income Taxation of Nongrantor Trusts and Estates
• Appendix B The Hypothetical Estate of Hunter M. Johnson
• Chapter I Introduction
• Chapter II Pre-qualification
• Chapter III Exceptions To Requirement of Formal Estate Administration
• Chapter IV Qualification In General
• Chapter IX Handling Assets
• Chapter V Qualification of Personal Representative In the Testate Estate
• Chapter VI Qualification of Personal Representative In the Intestate Estate
• Chapter VII Ascertaining Beneficiaries
• Chapter VIII Post-qualification Procedures
• Chapter X Inventories and Accountings
• Chapter XI The Uniform Principal and Income Act
• Chapter XII Ancillary Administration
• Chapter XIII Distributions
• Chapter XIV Closing and Termination of the Estate
• Chapter XV Tax Returns
• Chapter XVI Nc Guardianship Practice and Procedure
• Chapter XVII Trust Administration
• Chapter XVIII Estate Proceedings
• Front Matter
• Table of Forms