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  2. 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.

  3. Probate sale - Wikipedia

    en.wikipedia.org/wiki/Probate_sale

    A probate sale is the process executed at a county court where the executor for the estate of a deceased person sells property from the estate (typically real estate) in order to divide the property among the beneficiaries. There is a personal representative of the estate who will determine if the real estate is going to be sold.

  4. Heir property - Wikipedia

    en.wikipedia.org/wiki/Heir_property

    Heirs Property occurs when a deceased person's heirs or will beneficiaries become owners of property (also known as real property) as tenants in common. [3] When a property is probated, a deceased person either has a will and the property is passed on to the named beneficiary, or a deceased person dies intestate, without a will, and the property could be split among multiple heirs who become ...

  5. Uniform Trust Code - Wikipedia

    en.wikipedia.org/wiki/Uniform_Trust_Code

    The final text of the Uniform Trust Code (UTC) was approved by the ULC commissioners in August 2000. The American Bar Association's House of Delegates officially endorsed the UTC in February 2001. The following months saw the finalization of detailed interpretive comments in April 2001 and minor clean-up revisions in August 2001. [ 2 ]

  6. Inheritance - Wikipedia

    en.wikipedia.org/wiki/Inheritance

    In law, an "heir" (FEM: heiress) is a person who is entitled to receive a share of property from a decedent (a person who died), subject to the rules of inheritance in the jurisdiction where the decedent was a citizen, or where the decedent died or owned property at the time of death.

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  9. Estate tax in the United States - Wikipedia

    en.wikipedia.org/wiki/Estate_tax_in_the_United...

    the value of certain property transferred by the decedent before death for which the decedent retained a "life estate", or retained certain "powers"; [17] the value of certain property in which the recipient could, through ownership, have possession or enjoyment only by surviving the decedent; [18]