Guidelines for the Prudent Fiduciary |
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administration expenses affd alternate valuation ancillary administration ancillary executor ancillary jurisdiction ancillary probate ancillary representative applicable appointment assets bond capital gains cash claims CPLR creditors date of death death taxes decedent disclaimer discovery proceeding distribution dividend domicile domiciliary executor domiciliary representative election eligible entitled EPTL Estate Planning estate tax return estate's executor or administrator federal estate tax filed foreign gross estate income beneficiary income in respect income tax income tax return interest Intestacy Jersey joint return Letters of administration marital deduction ment Misc nonresident trust company option ordinary income original probate paid partnership payments permit personal property PRACTISING LAW INSTITUTE principal prior provides real property received redemption resident SCPA settlor share statute supra Surrogate's Court surviving spouse taxable income testamentary testator's tion transfer Treas trust instrument United Kingdom York