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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
Idaho has no state inheritance or estate tax. However, like all other states, it has its own inheritance laws, including the ones that cover what happens if the decedent dies without a valid will.
Advancement is a common law doctrine of intestate succession that presumes that gifts given to a person's heir during that person's life are intended as an advance on what that heir would inherit upon the death of the parent. Not to be confused with an advance of someone's expected distribution from an estate currently in probate.
The gift would instead revert to the residuary estate or be granted under the law of intestate succession. If the deceased beneficiary was intended to inherit part or all of the residuary estate, then that portion of the estate would pass by intestate succession, as though the testator had left no will. This rule is referred to as the doctrine ...
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An indefeasible portion, the forced estate, [a] passing to the deceased's next-of-kin [b] (conjunctissimi). A discretionary portion, or free estate, [c] to be freely disposed of by will. Forced heirship is generally a feature of civil-law legal systems which do not recognize total freedom of testation, in contrast with common law jurisdictions.
The estate tax is part of the federal unified gift and estate tax in the United States. The other part of the system, the gift tax, applies to transfers of property during a person's life. In addition to the federal government, 12 states tax the estate of the deceased.