Intestate Succession

When a person dies without a will, or dies with a will that does not have a residuary clause or does not dispose of the decedent’s entire estate, then the part of the decedent’s estate not disposed of by a...

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Who is the “Executor” for Tax Purposes When There is No Executor?

The executor or administrator of a decedent’s estate is required to file the estate tax return for the estate (I.R.C. § 6018(a)) and is liable for the resulting tax (I.R.C. § 2002), and is required to file the decedent’s income...

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Drafting Health Care Powers of Attorney

This article will explain some of the drafting decision reflected in the author’s sample form of combined health care power of attorney and living will (“the form”). Like other articles, the comments below are the opinions of the author, are offered...

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