Chapter 34 - CHAPTER 34 PREPARATION FOR FINAL SETTLEMENT OF DECEDENT'S ESTATE ACCOUNTING ISSUES

• Jurisdiction: Colorado

Chapter 34 PREPARATION FOR FINAL SETTLEMENT OF DECEDENT'S ESTATE ACCOUNTING ISSUES

SYNOPSIS

§ 34.1 SCOPE

§ 34.2 GENERAL

§ 34.3 VARYING THE PATTERN OF DISTRIBUTION

§ 34.4 TAXES

§ 34.5 ADVANCEMENTS

§ 34.6 ADEMPTION BY SATISFACTION

§ 34.7 DEVISEES INDEBTED

§ 34.8 OMITTED SPOUSE AND CHILDREN; GENETIC CHILDREN

§ 34.9 APPORTIONMENT OF LOSS BECAUSE OF ELECTION BY SPOUSE OR PRETERMISSION OR OMISSION OF SPOUSE

§ 34.10 CONSTRUCTION

§ 34.11 FEDERAL ESTATE TAX

§ 34.12 CONTRIBUTIONS TO ESTATE TAX BY THIRD PERSONS

§ 34.13 COLORADO INHERITANCE TAX

§ 34.14 PRINCIPAL AND INCOME ISSUES

§ 34.15 REVISED PRINCIPAL AND INCOME ACT

§ 34.16 TAX ELECTIONS AND TRUST ACCOUNTING — AMOUNT OF MARITAL DEDUCTION

§ 34.17 BIXBY-WARMS ADJUSTMENT

§ 34.18 FORM OF MARITAL DEDUCTION PROVISION

§ 34.19 ALLOCATIONS OF INCOME TAXES

§ 34.20 JURISDICTION FOR PRINCIPAL AND INCOME DETERMINATION

§ 34.21 REVIEW OF INCOME TAX RETURNS

§ 34.22 TITLE PROBLEMS

§ 34.23 EXONERATION AND MARSHALLING OF ASSETS

§ 34.24 CHANGES IN SUBJECT MATTER OF SPECIFIC DEVISES

§ 34.25 INCOME ON SPECIFIC GIFT

§ 34.26 CROPS — NATURAL RESOURCES — DEPLETABLE ASSETS

§ 34.27 MISCELLANEOUS DEATH TAX MATTERS

§ 34.28 MINOR, INCAPACITATED, OR DECEASED BENEFICIARIES

§ 34.29 ADVANCES OF EXPENSES AND ON ACCOUNT OF DISTRIBUTIVE SHARES

§ 34.30 REVIEW OF WILL

§ 34.31 CASH FOR...