How to Probate an Estate in California 18th Edition
Buku ini diterbitkan tahun 2007 Oleh Nolo adalah buku edisi Delapan belas.
Judul: How to Probate an Estate in California 18th Edition
Oleh: Julia Nissley
Penerbit: Nolo
Tahun: 2007
Jumlah Halaman: 475 hal.
Penulis:
Julia Nissley adalah Probate Administrator dengan firma hukum Los Angeles Silverberg, Rosen, Leon & Behr selama bertahun-tahun. Dia adalah lulusan kehormatan Program Pelatihan Asisten Administrasi Jaksa di Probate di University of California-Los Angeles School of Law, dan anggota Asosiasi California Asisten Dokumen Hukum.
Julia sekarang beroperasi dalam layanan berupa wasiat persiapan sendiri untuk semua kabupaten California, penanganan segala macam dokumen melalui pos atau orang. www.probatedirect.com
Lingkup Pembahasan:
Buku ini menunjukkan kepada Anda bagaimana untuk:
• Mengidentifikasi properti yang pemiiliknya meninggali, termasuk di dalamnya aset yang mungkin telah
diabaikan.
• Menentukan siapa yang berwenang membubarkan urusan mendiang (pelaksana atau administrator).
• Tentukan siapa yang secara hukum berhak untuk mewarisi estate, apakah orang yg meninggal
meninggalkan wasiat atau meninggal tanpa satu pewasiatpun.
• Transfer dan judul yang jelas ke properti orang yg meninggal dimiliki di sewa bersama dengan orang lain.
• Menangani estat kecil kompeten dan efisien dengan satu halaman sederhana affidavit.
• Mentransfer properti untuk pasangan yang masih hidup atau mitra dalam negeri dalam hitungan minggu
dengan proses pengadilan singkat.
• Transfer sekuritas, real properti, motorik kendaraan, reksa dana pasar uang account, dan
sebagian aset lainnya kepada orang-orang yang mewarisi.
• Melakukan proses peradilan pidana hakim sederhana seluruhnya melalui surat tanpa menginjakkan
kaki di dalam gedung pengadilan.
• Pajak penghasilan file dan, jika perlu, pajak real kembali atas nama orang yg meninggal.
Buku ini juga mencakup semua bentuk yang Anda perlukan. Salinan kosong setiap form yang terkandung dalam lampiran.
Dalam kebanyakan kasus, Anda mungkin hanya merobek mereka, mengisi kekosongan sesuai dengan instruksi kami, membuat salinan tambahan menggunakan mesin fotokopi, dan mengajukan mereka ke pengadilan, lembaga keuangan, mentransfer agen, dll
Daftar Isi:
I Introduction
1 An Overview
What Is Probate? 6
What Is Involved in Settling an Estate? 6
How Long Does It Take to Settle an Estate? 7
What This Book Covers 7
Simple Estate Checklist 8
Important Terms Defined 8
Insolvent Estates 11
Estate Taxes 12
Do You Need an Attorney? 12
2 First Steps in Settling an Estate
Who Should Act as the Estate Representative? 16
Responsibilities of the Estate Representative 18
Specific Duties of the Estate Representative 19
3 Who Are the Heirs and Beneficiaries?
Where to Start 34
How to Read a Will 37
Table of Contents
Compare Schedule of Assets With Property Left in Will 42
Who Inherits When the Will Is Ineffective? 45
If There Is No Will 47
The Concept of Right of Representation 48
4 What Is the Decedent’s Estate?
Real Property 56
Personal Property 63
What Establishes Ownership of Property? 64
How Was the Decedent’s Property Owned? 64
How to Determine Whether Property Is Community or Separate 67
Actions That Change the Character of Property 69
Property That Is a Mixture of Community and Separate Property 70
Examples of Property Ownership 71
Property Acquired by Couples Before They Moved to California 73
5 Preparing a Schedule of the Assets and Debts
Describe Each Asset 77
Value Each Asset (Column A) 77
How to Determine Ownership of Property 78
List the Value of the Decedent’s Interest (Column D) 79
Determine Whether Property Is Probate or Nonprobate Asset (Column E) 79
List All Debts 80
Checklist of Property to List on Schedule of Assets 80
Schedule of Assets for a Sample Estate 95
6 How to Identify the Best Transfer Procedure
Nonprobate Assets 104
Assets That May Be Subject to Formal Probate 105
Examples of How Assets Are Transferred in Typical Estates 107
Sample Estates 107
7 What About Taxes?
Decedent’s Final Income Tax Returns 112
Fiduciary Income Tax Returns 114
Other Income Tax Returns 115
Stepped-Up Tax Basis Rules for Inherited Property 115
Federal Estate Tax Return 116
California Estate Tax Return 120
California Inheritance Tax 120
Tax Issues for Some Typical Estates 120
8 Transferring Title to Real Property
Ways to Transfer Real Estate After Death 124
Basic Information on Recording Documents 124
Change in Ownership Statements 125
How to Record Your Document Transferring Title 128
Mortgages 133
9 How to Transfer Securities
Documents Required to Transfer Securities 137
The Stock or Bond Power 139
The Affidavit of Domicile 141
The Transmittal Letter 141
How to Sell Securities 141
The Stock Transfer Tax 141
10 Joint Tenancy Property
Where to Start 146
How to Clear Title to Real Property in Joint Tenancy 146
How to Clear Title to Securities Held in Joint Tenancy 149
How to Clear Title to Motor Vehicles and Small Boats
Held in Joint Tenancy 149
How to Clear Title to Joint Tenancy Bank Accounts (and Totten Trust Accounts) 149
How to Clear Title to Money Market Funds and Mutual Funds 151
How to Clear Title to U.S. Savings Bonds in Co-Ownership 151
11 Transferring Small Estates Under $100,000
Overview of the Simplified Transfer Procedure for Small Estates 154
How to Determine Whether You Can Use Summary Procedures 155
How to Transfer the Property 156
12 How to Transfer Trust Property and Property Subject to Life Estates
Notifying Heirs and Beneficiaries 172
Trust Property 172
Handling Debts and Expenses 174
How to Transfer Property Held in Living Trusts 174
Life Tenancy (Life Estate) 177
13 An Overview of the Probate Court Process
Do You Really Need a Probate Court Proceeding? 181
Probate Checklist 181
Dealing With the Probate Court 181
Beginning the Probate Process 186
Taking Care of the Estate During Probate 194
Closing the Estate 198
14 Conducting a Simple Probate Court Proceeding
Step 1: Prepare the Petition for Probate 203
Step 2: Prepare the Certificate of Assignment 217
Step 3: Prepare the Notice of Petition to Administer Estate 220
Step 4: File Your Petition for Probate 222
Step 5: Complete the Proof of Subscribing Witness Form 225
Step 6: Complete a Proof of Holographic Instrument 231
Step 7: Notify Government Agencies 231
Step 8: Prepare Your Order for Probate 231
Step 9: Study and Respond to the Calendar Notes 232
Step 10: Prepare the Letters 236
Step 11: Prepare the Duties and Liabilities of Personal Representative Form 236
Step 12: Prepare the Application for Appointment of Probate Referee 241
Step 13: Prepare Notice of Proposed Action, If Necessary 241
Step 14: Prepare the Inventory and Appraisal Form 250
Step 15: Notify Creditors and Deal With Creditors’ Claims and Other Debts 259
Step 16: Prepare the Petition for Final Distribution 267
Filing the Petition for Final Distribution 293
Step 17: Prepare Notice of Hearing (Probate) 293
Step 18: Prepare Order of Final Distribution 294
Step 19: Transfer the Assets and Obtain Court Receipts 297
Step 20: Request Discharge From Your Duties 303
15 Handling Property That Passes Outright to the Surviving Spouse or Domestic Partner
An Overview of These Simplified Procedures 308
Collecting Compensation Owed the Decedent 309
Affidavit for Transferring Community Real Property 310
Survivorship Community Property 314
The Spousal or Domestic Partner Property Petition 316
How to Transfer the Assets to the Surviving Spouse or Partner 334
16 If You Need Expert Help
What Kind of Expert Do You Need? 338
Using a Legal Document Assistant 338
Using a Lawyer 339
Glossary
Appendix A: California Probate Code §§ 13100–13106
Appendix B: Judicial Council Forms
DE-111 Petition for Probate
DE-120 Notice of Hearing
DE-121 Notice of Petition to Administer Estate
DE-121 (MA) Attachment to Notice of Petition to Administer Estate
DE-131 Proof of Subscribing Witness
DE-135 Proof of Holographic Instrument
DE-140 Order for Probate
DE-147 Duties and Liabilities of Personal Representative
DE-147S Confidential Supplement to Duties and Liabilities of Personal Representative
DE-150 Letters
DE-157 Notice of Administration to Creditors
DE-160 Inventory and Appraisal
DE-161 Inventory and Appraisal Attachment
DE-165 Notice of Proposed Action
DE-174 Allowance or Rejection of Creditor’s Claim
DE-221 Spousal or Domestic Partner Property Petition
DE-226 Spousal or Domestic Partner Property Order
DE-270 Ex Parte Petition for Authority to Sell Securities and Order
DE-295 Ex Parte Petition for Final Discharge and Order
DE-305 Affidavit re Real Property of Small Value ($20,000 or Less)
DE-310 Petition to Determine Succession to Real Property (Estates of $100,000 or Less)
DE-315 Order Determining Succession to Real Property
Appendix C: Non-Judicial Council Forms
Declaration Regarding Property Passing to Decedent’s Surviving Spouse or Registered
Domestic Partner Under Probate Code § 13500
Who Inherits Under the Will?
Schedule of Assets
Notification by Trustee
Affidavit—Death of Joint Tenant
Affidavit—Death of Trustee
Affidavit—Death of Spouse
Affidavit—Death of Domestic Partner
Affidavit—Death of Spouse or Domestic Partner—Survivorship Community Property
Affidavit for Collection of Personal Property Under California Probate Code §§ 13100–13106
Deed to Real Property
Probate Case Cover Sheet—Certificate of Grounds for Assignment to District (L.A. County)
Application and Order Appointing Probate Referee (L.A. County)
Change in Ownership Statement (Death of Real Property Owner) (L.A. County)
Affidavit or Declaration for Final Discharge and Order (L.A. County)
Preliminary Change of Ownership Report
Index
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