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At common law, lapse occurs when the beneficiary or the devisee under the will predeceases the testator, invalidating the gift.The gift would instead revert to the residuary estate or be granted under the law of intestate succession.
This is an accepted version of this page This is the latest accepted revision, reviewed on 6 February 2025. Lawyer with a special focus See also: Personal injury The examples and perspective in this article deal primarily with the United States and do not represent a worldwide view of the subject. You may improve this article, discuss the issue on the talk page, or create a new article, as ...
For Federal income tax purposes in the United States, there are several kinds of trusts: grantor trusts whose tax consequences flow directly to the settlor's Form 1040 (U.S. Individual Income Tax Return) and state return, simple trusts in which all the income created must be distributed to one or more beneficiaries and is therefore taxed to the ...
The wreck was one of two fatal crashes in the Tri-Cities over the weekend. Mally Bruckelmyer, 16, of Burbank, and Carma Pekkala, 15, of Pasco, died when the car they were in crashed Friday night ...
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