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  2. Pour-over will - Wikipedia

    en.wikipedia.org/wiki/Pour-over_will

    A pour-over clause in a will gives probate property to a trustee of the testator's separate trust and must be validated either under incorporation by reference by identifying the previously existing trust which the property will be poured into, or under the doctrine of acts of independent significance by referring to some act that has ...

  3. Acts of independent significance - Wikipedia

    en.wikipedia.org/wiki/Acts_of_independent...

    The doctrine of acts of independent significance at common law permits a testator to effectively change the disposition of his property without changing a will, if acts or events changing the disposition have some significance beyond avoiding the requirements of the will.

  4. Power of appointment - Wikipedia

    en.wikipedia.org/wiki/Power_of_appointment

    It is a trust that qualifies for the marital deduction, provided that the surviving spouse is given the income at least annually and the surviving spouse has a general power of appointment over the trust property remaining at his death. Most general powers of appointment are exercisable under a will. The holder of the power refers to the ...

  5. Uniform Probate Code - Wikipedia

    en.wikipedia.org/wiki/Uniform_Probate_Code

    The Uniform Probate Code (commonly abbreviated UPC) is a uniform act drafted by National Conference of Commissioners on Uniform State Laws (NCCUSL) governing inheritance and the decedents' estates in the United States.

  6. How to Write a Residuary Estate Clause in a Will - AOL

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  7. Residuary estate - Wikipedia

    en.wikipedia.org/wiki/Residuary_estate

    The person identified in such a clause is called the residuary taker, residuary beneficiary, residuary legatee, or residuary devisee. [2] Such a clause may state that, in the event that all other heirs predecease the testator , the estate would pass to a charity (that would, presumably, have remained in existence).

  8. Advancement (inheritance) - Wikipedia

    en.wikipedia.org/wiki/Advancement_(inheritance)

    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.

  9. How to Write a Residuary Estate Clause in a Will - AOL

    www.aol.com/news/write-residuary-estate-clause...

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