Only income that was received up to the date of death is included in the decedent’s final tax return.

Please discuss those matters that are typically addressed between a paralegal and clients who need help probating an estate.

In many states, the certificate of appointment of a personal representative is called letters testamentary.

Robert died with a valid will that did not designate an executor. The Probate Court appointed Linda to be shepherd the estate through the probate process. Linda is known as:

A marital deduction trust are designed to make optimal use of the federal marital deduction.

The Statute of Uses mandated that certain types of contracts must be written to be enforceable.

A constructive trust is created to avoid unjust enrichment by the person holding legal title to property.

The net estate tax is the gross estate tax minus applicable credits.

Noncupative wills are oral wills.

Pursuant to the Uniform Anatomical Gift Act a person may gift all or part of their body by will.