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Table of Contents
Cover Page; Title Page; Copyright Page; About the Authors; Glossary; Table of Contents; Chapter 1. Introduction to Property Transfers at Death [œ 1]; A. Emphasis [œ 2]; 1. Estate Planning Considerations [œ 3]; 2. Policy Considerations [œ 4]; 3. Probate and Administration Procedure [œ 5]; 4. Taxation [œ 6]; 5. Trusts and Estates Practice [œ 7]; B. The Future of Estate Planning [œ 8]; 1. Second and Subsequent Marriages [œ 9]; 2. Tax Planning [œ 10]; 3. Nonprobate Property [œ 11]; 4. Malpractice Risks [œ 12]; C. Terminology [œ 13]; 1. Intestacy: Real and Personal Property.
2. Transfers by WillD. Sources of the Law of Wills and Trusts; 1. United States Constitution [œ 25]; 2. Historical Sources [œ 26]; 3. The Uniform Probate Code [œ 27]; 4. The Uniform Trust Code [œ 28]; 5. Restatements of the Law [œ 29]; E. Taxation, Improvidence, and Inheritance; 1. Effect of Taxation on the Transmission of Wealth [œ 30]; 2. Dissipation of Wealth Through Improvidence [œ 31]; 3. Changes in Inheritance Patterns [œ 32]; F. Competing Interests [œ 33]; 1. Wealth Transfer Taxation [œ 34]; 2. Tensions among Beneficiaries [œ 35]; 3. Claims by Third Parties [œ 37].
4. Control from the Grave [Âœ 38]5. Elective Share Rights of Surviving Spouses [Âœ 40]; G. Probate and Nonprobate Transfers; 1. Nonprobate Transfers: Will Substitutes [Âœ 41]; 2. Probate Property [Âœ 49]; 3. Significance of Whether Property Is Probate or Nonprobate [Âœ 50]; H. Probate Administration; 1. â#x80;#x9C;Probateâ#x80;#x9D; or â#x80;#x9C;Administrationâ#x80;#x9D;? [Âœ 51]; 2. Necessity of Probate Administration [Âœ 52]; 3. Probate Administration Procedure [Âœ 56]; 4. Role of the Personal Representative [Âœ 59]; I. Sample Question and Suggested Answer [Âœ 62]; Chapter 2. Intestacy [Âœ 1].
A. Intestate Succession in General [Âœ 2]1. Property Subject to Intestate Succession [Âœ 3]; 2. Governing Law [Âœ 5]; B. Surviving Spouse [Âœ 6]; 1. Spouseâ#x80;#x99;s Share under the UPC [Âœ 7]; 2. Spouseâ#x80;#x99;s Share in Nonâ#x80;#x93;UPC Jurisdictions [Âœ 13]; C. Nonprobate Property Ignored [Âœ 14]; 1. Nonprobate Property to the Surviving Spouse [Âœ 15]; 2. Nonprobate Property to Others; The Elective Share [Âœ 16]; D. Survivorship [Âœ 17]; 1. Original Uniform Simultaneous Death Act [Âœ 19]; 2. UPC (and Revised Uniform Simultaneous Death Act) 120 Hour Survivorship Condition [Âœ 20].
3. Common Disaster Clauses [œ 21]E. Descendants: Representation [œ 23]; 1. Introduction to Representation [œ 24]; 2. Classic, or Strict, Per Stirpes Representation [œ 28]; 3. The 1969 UPC [œ 33]; 4. Comparison of Classic Per Stirpes, Per Capita (1969 UPC), and Per Capita at Each Generation (1990 UPC) [œ 38]; 5. Modified Per Stirpes [œ 47]; 6. Summary of Representation [œ 48]; F. Ancestors and Collaterals [œ 52]; 1. Parents [œ 53]; 2. More Remote Heirs: The Parentelic System [œ 56]; 3. More Remote Heirs: The Degree of Relationship System [œ 59]; G. Escheat [œ 62].
2. Transfers by WillD. Sources of the Law of Wills and Trusts; 1. United States Constitution [œ 25]; 2. Historical Sources [œ 26]; 3. The Uniform Probate Code [œ 27]; 4. The Uniform Trust Code [œ 28]; 5. Restatements of the Law [œ 29]; E. Taxation, Improvidence, and Inheritance; 1. Effect of Taxation on the Transmission of Wealth [œ 30]; 2. Dissipation of Wealth Through Improvidence [œ 31]; 3. Changes in Inheritance Patterns [œ 32]; F. Competing Interests [œ 33]; 1. Wealth Transfer Taxation [œ 34]; 2. Tensions among Beneficiaries [œ 35]; 3. Claims by Third Parties [œ 37].
4. Control from the Grave [Âœ 38]5. Elective Share Rights of Surviving Spouses [Âœ 40]; G. Probate and Nonprobate Transfers; 1. Nonprobate Transfers: Will Substitutes [Âœ 41]; 2. Probate Property [Âœ 49]; 3. Significance of Whether Property Is Probate or Nonprobate [Âœ 50]; H. Probate Administration; 1. â#x80;#x9C;Probateâ#x80;#x9D; or â#x80;#x9C;Administrationâ#x80;#x9D;? [Âœ 51]; 2. Necessity of Probate Administration [Âœ 52]; 3. Probate Administration Procedure [Âœ 56]; 4. Role of the Personal Representative [Âœ 59]; I. Sample Question and Suggested Answer [Âœ 62]; Chapter 2. Intestacy [Âœ 1].
A. Intestate Succession in General [Âœ 2]1. Property Subject to Intestate Succession [Âœ 3]; 2. Governing Law [Âœ 5]; B. Surviving Spouse [Âœ 6]; 1. Spouseâ#x80;#x99;s Share under the UPC [Âœ 7]; 2. Spouseâ#x80;#x99;s Share in Nonâ#x80;#x93;UPC Jurisdictions [Âœ 13]; C. Nonprobate Property Ignored [Âœ 14]; 1. Nonprobate Property to the Surviving Spouse [Âœ 15]; 2. Nonprobate Property to Others; The Elective Share [Âœ 16]; D. Survivorship [Âœ 17]; 1. Original Uniform Simultaneous Death Act [Âœ 19]; 2. UPC (and Revised Uniform Simultaneous Death Act) 120 Hour Survivorship Condition [Âœ 20].
3. Common Disaster Clauses [œ 21]E. Descendants: Representation [œ 23]; 1. Introduction to Representation [œ 24]; 2. Classic, or Strict, Per Stirpes Representation [œ 28]; 3. The 1969 UPC [œ 33]; 4. Comparison of Classic Per Stirpes, Per Capita (1969 UPC), and Per Capita at Each Generation (1990 UPC) [œ 38]; 5. Modified Per Stirpes [œ 47]; 6. Summary of Representation [œ 48]; F. Ancestors and Collaterals [œ 52]; 1. Parents [œ 53]; 2. More Remote Heirs: The Parentelic System [œ 56]; 3. More Remote Heirs: The Degree of Relationship System [œ 59]; G. Escheat [œ 62].