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Stalley, [3] a Michigan lawyer relied on the official text of the Uniform Probate Code and failed to check the statute as it had been adopted in Florida. As a result, the lawyer missed a filing deadline on a $3,760,909.49 claim.
For example, legislatures often set deadlines for actions such as will contests, [7] or for the submission of claims by creditors that the estate owes them money. [8] If such a claim is not brought within the prescribed period of time under which the claimant or creditor is authorized to act, the claim becomes barred by statutes of repose.
So, for example, if the surviving spouse lived another 10 years and the assets inside the first spouse's "credit shelter" grew to $15 million, the appreciation would pass to the children without estate tax on the increased value, since the estate tax value was "locked in" at the first spouse's death. [75]
For example, California has a "Small Estate Summary Procedure" to allow the summary transfer of a decedent's asset without a formal probate proceeding. The dollar limit by which the small estate procedure can be effectuated was $150,000 [ 34 ] before a statutory increase was implemented on a three-year schedule, [ 35 ] arriving at $184,500 by ...
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For example, an estate plan may include a healthcare proxy, durable power of attorney, and living will. After widespread litigation and media coverage surrounding the Terri Schiavo case, estate planning attorneys often advise clients to also create a living will , which is a form of an advance directive.
The Federal Aviation Administration is reporting a record number of flights for Thanksgiving week this year. There were over 232,000 flights across the U.S. between Nov. 24 and 28, the FAA said ...
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