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Intestate succession of property; procedures for making, interpretation, and revocation of wills (includes Statutory rule against perpetuities and Uniform Simultaneous Death Act) 3 Probate of Wills and Administration: Procedural rules for the probate process 4 Foreign Personal Representatives and Ancillary Administration
The following is the planned order of succession for the governorships of the 50 U.S. states, Washington, D.C., and the five organized territories of the United States, according to the constitutions (and supplemental laws, if any) of each. [1] Some states make a distinction whether the succeeding individual is acting as governor or becomes ...
Inheritor – a beneficiary in a succession, testate or intestate. Intestate – person who has not created a will, or who does not have a valid will at the time of death. Legacy – testamentary gift of personal property, traditionally of money. Note: historically, a legacy has referred to either a gift of real property or personal property.
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Intestacy has a limited application in those jurisdictions that follow civil law or Roman law because the concept of a will is itself less important; the doctrine of forced heirship automatically gives a deceased person's next-of-kin title to a large part (forced estate) of the estate's property by operation of law, beyond the power of the deceased person to defeat or exceed by testamentary gift.
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A foreigner can be a U.S. resident for income tax purposes, but not be domiciled for estate tax purposes. A non-resident alien is subject to a different regime for estate tax than U.S. citizens and residents. The estate tax is imposed only on the part of the gross non-resident alien's estate that at the time of death is situated in the United ...
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