A decedent's gross estate includes most assets and property they owned or had an interest in at death, used to calculate estate taxes. Some assets, however, may be excluded, affecting the estate's ...
Probate Initiation: An interested party, often a family member or creditor, petitions the probate court to open an intestate estate. Appointment of Administrator: The court appoints an administrator ...
Internal Revenue Service approves non-pro rata asset distribution from decedent’s trust to private foundation (PF)—In Private Letter Ruling 202551022 (July 24, 2025), a decedent’s revocable trust left ...
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