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Chapter One Overview of Estate Planning
Estate Planning Strategies
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A's death administration agreement alleged amended amount appellant appellee apply argues assets attorney Bank beneficiary benefit bequest charitable child claim clause codicil concluded constructive trust created creditors deceased decedent decedent's estate decision defendant determined disposition distribution district court document entitled estate tax evidence executed executor exercise fact Federal estate tax fees fiduciary filed gift gift tax grantor gross estate heirs held included income inheritance intent inter vivos interest issue judicial estoppel jurisdiction Matter ment parties payment personal representative petition petitioner plaintiff power of appointment pretermitted heir prior Probate Code probate court proceedings pursuant remainder residuary residuary estate revocation revoke rule against perpetuities settlor share statute statutory summary judgment supra surviving spouse Tax Court taxable testamentary capacity testator's tion transfer trial court trust fund trust instrument undue influence Uniform Probate Code valid vested wife witnesses