Wills - Structure, Design and Settlement in the State of New York - 2023 Edition

The 5% subscription discount will be applied to the list price of this publication and the future editions of this subscription. No additional discounts are available with subscription pricing.

CURRENT EDITION 2023
VOLUMES 1
AUTHOR Jean Hegler, Esq. and Leo Loughrey, Esq.
ESTIMATED NEXT EDITION DATE May 30, 2023
LAST RELEASE DATE May 2, 2022
Wills - Structure, Design and Settlement in the State of New York - 2023 Edition

In stock

$47.95

From expert advice on preparing sound wills and priceless tips for handling important tax issues to step-by-step instructions for settling estates, this guide will guarantee top professional performance. Also includes a generous collection of helpful sample forms and other visual aids.  Purchase includes useful forms.

(Table of Content from 2022 edition. For informational purposes only.)

Table of Contents
About the Authors . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . i
Chapter 1 – Surrogate’s Court: Jurisdiction and Procedure. . . . . . . 1
§1.01 The Surrogate’s Court . . . . . . . . . . . . . . . . . . . . . . 1
§1.02 Jurisdiction of the Surrogate’s Court . . . . . . . . . . . 1
§1.03 Surrogate’s Court Procedure . . . . . . . . . . . . . . . . 10
§1.04 Pleadings in Surrogate’s Court Practice. . . . . . . . 10
Chapter 2 – Why You Need A Will . . . . . . . . . . . . . . . . . . . . . . . . 19
§2.01 The Will . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19
§2.02 Validity of the Will . . . . . . . . . . . . . . . . . . . . . . . 19
§2.03 Why an Individual Executes a Will . . . . . . . . . . . 26
Chapter 3 – Preparation of Wills . . . . . . . . . . . . . . . . . . . . . . . . . . 33
§3.01 Considerations for Preparing to Draft the Will . . 33
§3.02 Overview of Tax Considerations . . . . . . . . . . . . . 37
§3.03 The Estate Plan. . . . . . . . . . . . . . . . . . . . . . . . . . . 42
§3.04 Will Provisions. . . . . . . . . . . . . . . . . . . . . . . . . . . 43
§3.05 Illustration of the Preparation of Wills . . . . . . . . 74
Chapter 4 – Preparation for the Settlement of an Estate . . . . . . . . 99
§4.01 Funeral Arrangements . . . . . . . . . . . . . . . . . . . . . 99
§4.02 Initial Contact with the Potential Fiduciary . . . . 101
§4.03 Initial Meeting with the Potential Fiduciary . . . 103
§4.04 Estate of John Doe, Sr.. . . . . . . . . . . . . . . . . . . . 113
§4.05 Forms (Also provided in Digital Format) . . . . . 116
Chapter 5 – Probate Proceedings . . . . . . . . . . . . . . . . . . . . . . . . . 131
§5.01 Probate Proceedings Generally . . . . . . . . . . . . . 131
§5.02 Preliminary Letters Testamentary . . . . . . . . . . . 143
§5.03 Estate of John Doe, Sr.. . . . . . . . . . . . . . . . . . . . 143
§5.04 Forms (Also provided in Digital Format) . . . . . 144
Chapter 6 – Administration Proceedings and
Intestate Succession Rules. . . . . . . . . . . . . . . . . . . . . . . . . . . 183
§6.01 Administration Proceedings . . . . . . . . . . . . . . . . 183
§6.02 Intestate Succession Scheme . . . . . . . . . . . . . . . 194
§6.03 Genetic Children . . . . . . . . . . . . . . . . . . . . . . . . 196
§6.04 Forms (Also provided in Digital Format) . . . . . 198
Chapter 7 – Small Estate Settlement . . . . . . . . . . . . . . . . . . . . . . 223
§7.01 Applicability of the Small Estate Proceeding . . 223
§7.02 Commencement of the Small Estate Proceeding 223
©2020 Jean A. Hegler and Leo C. Loughrey
All Rights Reserved. Printed in U.S.A.
§7.03 The Small Estate Settlement Procedure . . . . . . . 227
§7.04 Alternatives to Voluntary Administration . . . . . 229
§7.05 Forms (Also provided in Digital Format). . . . . . 230
Chapter 8 – Federal Estate Tax Planning . . . . . . . . . . . . . . . . . . . 249
§8.01 Overview of the Federal Transfer Tax System. . 250
§8.02 Calculation of the Federal Estate Tax. . . . . . . . . 254
§8.03 Filing the Federal Estate Tax Return . . . . . . . . . 263
§8.04 Forms in Digital Format . . . . . . . . . . . . . . . . . . . 264
Chapter 9 – New York Estate Tax Proceedings . . . . . . . . . . . . . . 273
§9.01 Overview of New York State Estate Taxation . . 273
§9.02 Computation of the New York Estate Tax . . . . . 277
§9.03 Payment of New York Estate Tax . . . . . . . . . . . 283
§9.04 Other New York Estate Tax Procedures. . . . . . . 286
§9.05 Estate Inventory . . . . . . . . . . . . . . . . . . . . . . . . . 287
§9.06 New York Gift Tax. . . . . . . . . . . . . . . . . . . . . . . 287
§9.07 The New York Estate Tax Proceeding for
John Doe, Sr.. . . . . . . . . . . . . . . . . . . . . . . . . . . . 288
§9.08 Forms in Digital Format . . . . . . . . . . . . . . . . . . . 292
Chapter 10 – Accountings. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 299
§10.01 Introduction to Accountings . . . . . . . . . . . . . . . . 299
§10.02 The Account . . . . . . . . . . . . . . . . . . . . . . . . . . . . 301
§10.03 Form in Digital Format . . . . . . . . . . . . . . . . . . . . 301
Chapter 11 – Other Estate Planning Documents . . . . . . . . . . . . . 303
§11.01 Power of Attorney. . . . . . . . . . . . . . . . . . . . . . . . 303
§11.02 Nomination of Guardian . . . . . . . . . . . . . . . . . . . 304
§11.03 Health Care Proxies . . . . . . . . . . . . . . . . . . . . . . 304
§11.04 Designation of Surrogate for Do Not
Resuscitate Decision. . . . . . . . . . . . . . . . . . . . . . 305
§11.05 Living Wills . . . . . . . . . . . . . . . . . . . . . . . . . . . . 305
§11.06 Anatomical Gifts. . . . . . . . . . . . . . . . . . . . . . . . . 306
§11.07 Appointment of Agent to Control Disposition
of Remains . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 307
§11.08 Forms in Digital Format . . . . . . . . . . . . . . . . . . . 308
Chapter 12 – Glossary. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 311
Index . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 331
©2020 Jean A. Hegler and Leo C. Loughrey
All Rights

Copyright © 2013-present Magento, Inc. All rights reserved.